Countryside Public HealthLocal Government

Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2023 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively to ensure there are always two individuals involved in each casefile. Condition: During eligibility testing, we noted the Health Service did not have adequate internal controls over eligibility. Questioned costs: None. Context: During eligibility testing it was noted, one of 60 casefiles did not have two employees involved in the casefile determination. Cause: Oversight by management. Effect: Countryside Public Health Service could have individuals receiving benefits when they do not qualify. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure there are always two individuals involved in the determination. Views of Responsible Officials: There is no disagreement with the audit finding.

2022?004 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Agriculture Federal Program Name: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Federal Award Identification Number and Year: 22MN004W1003, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 22MN004W1003 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over three of three journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.

2022?005 CONTROLS OVER ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: An adequate internal control and compliance structure is required to be in place and operating effectively to ensure there is review of all costs charged to the grant. Condition: During allowable costs and allowable activities testing, we noted the Health Service did not have adequate internal controls over allowable costs and allowable activities. Questioned costs: None. Context: During allowable costs and allowable activities testing, it was noted that there was lack of formal review over seven of nine journal entries tested. Cause: Oversight by management due to switching to an electronic approval process. Effect: Countryside Public Health Service could receive incorrect federal funding for the program. Repeat Finding: Not applicable. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all journal entries. Views of Responsible Officials: There is no disagreement with the audit finding.

2022?006 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Federal Award Identification Number and Year: NH23IP922628, 2022 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Also, during reporting testing, it was noted that one of five reports tested were missing a signature of review by someone other than the preparer. Cause: Oversight by management due to staffing constraints. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Yes ? Finding 2021-004. Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding. The Health Service started to ensure reviews were done of all reports after the prior year audit. This report was completed prior to that date.

2021?004 CONTROLS OVER REPORTING AND CASH MANAGEMENT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Pass-Through Agency: Minnesota Department of Health Federal Award Identification Number and Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2021 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or Specific Requirement: An adequate internal control structure is required to be in place and operating effectively for accurate reporting to the Minnesota Department of Health. Condition: During our testing, we noted the Health Service did not have adequate internal controls over cash management and reporting. Context: During cash management testing, it was noted that 5 of 10 reports were missing a signature of review by someone other than the preparer. It was also noted that during reporting testing, it was noted that 8 of 12 reports were missing a signature of review by someone other than the preparer. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Lack of client resources. Effect: Countryside Public Health Service could report inaccurate reports and receive incorrect federal funding for the program if there are errors. Repeat Finding: Not applicable Recommendation: We recommend Countryside Public Health Service implement procedures to ensure a formal review process is in place to verify accuracy of all reports prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding.

2021?005 SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Title: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing Number: 10.557 Pass-Through Agency: Minnesota Department of Health Federal Award Identification Number and Pass-Through Number: 12-700-000108 Award Period: Year Ended December 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension and debarment. Countryside Public Health Service should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Health Service did not have adequate internal controls over suspension and debarment. Context: During our testing of suspension and debarment, it was noted that Countryside Public Health Service did not retain documentation for one of one contracts entered into to determine if the entity was suspended or debarred. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Oversight by management. Effect: The Health Service could be entering into a contract with an entity that is suspended or debarred. Repeat Finding: Not applicable Recommendation: We recommend Countryside Public Health Service management implement procedures to ensure documentation is retained for the search of entities to determine if they are suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding.

2021?006 EXPENDITURES OUTSIDE THE GRANT PERIOD (PERIOD OF PERFORMANCE) Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Immunization Cooperative Agreements Assistance Listing Number: 93.268 Pass-Through Agency: Minnesota Department of Health Federal Award Identification Number and Pass-Through Number: NH23IP922628 Award Period: Year Ended December 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: Standard internal control and compliance procedures require expenditures reported on the quarterly reports to be incurred within the period of performance as stated in the grant agreement. Condition: During our testing, we noted the Health Service did not have adequate internal controls over period of performance. Context: During testing for period of performance, it was noted that eight of 48 expenditures tested for the first month, April 2021, of the Implementation piece of the grant were inaccurately reported as they were incurred in February and March 2021, resulting in ineligible expenditures being reported. Upon further review, it was noted this occurred for a total of 13 expenditures in the amount of $2,363. The sample size was based on guidance from Chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Questioned Costs: $2,363 Cause: Oversight by management. Effect: Countryside Public Health Service could receive an incorrect federal funding for the program if expenditures are outside of the period of performance. Repeat Finding: Not applicable Recommendation: We recommend Countryside Public Health Service implement procedures to review grant agreements to ensure the expenditures incurred are within the grant period. Views of Responsible Officials: There is no disagreement with the audit finding.

2020?004 CONTROLS OVER REPORTING Federal Agency: U.S. Department of Treasury Federal Program Title: COVID-19 Coronavirus Relief Fund CFDA Number: 21.019 Pass-Through Agency: Minnesota Department of Revenue Pass-Through Numbers: SLT0016 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria: Countryside Public Health Service management is responsible for submitting reports in a timely manner. Condition: During our statistically valid sample testing of reporting, it was noted that the report that was submitted for December reporting period included hours worked in October and November. Countryside Public Health Service did not submit reports for October or November. Cause: Oversight by management due to it being a new grant. Potential Effect: The reports may be denied, and the funds not received due to the reports not submitted on time. Repeat Finding: Not applicable Recommendation: We recommend Countryside Public Health Service management implement procedures to ensure any future reports are submitted on or before the due date. Views of Responsible Officials and Planning Corrective Actions: There is no disagreement with the audit finding. Countryside Public Health Service will continue to work on ensuring that reports are submitted timely.

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