EIN: 471274432
UEI: FTAPTL39TJ29
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2026 (148 days ago).
What is a management decision? →One of four subrecipient payments tested for compliance with federal cash management requirements was not paid timely to minimize the time elapsing between receipt of federal funds and disbursement to subrecipients. Questioned Costs: None. Context: Payment was made 126 days after receipt of the reimbursement request. The total amount reimbursed by the Minnesota Department of Health and paid to subrecipients is $1,087,575, consisting of 12 reimbursements. The sample of four reimbursements totaled $393,605. The payment made 126 days after receipt was for $89,935. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Partnership4Health is not in compliance with cash management requirements. Cause: Partnership4Health did not have backup procedures in place during an employee transition. Recommendation: We recommend Partnership4Health establish procedures to ensure cash management requirements are met. View of Responsible Official: Concur
Show full finding ▾Hide full finding ▴2024-001 Cash Management – WIC Reimbursement to Member Counties Prior Year Finding Number: N/A Year of Finding Origination: 2024 Type of Finding: Internal Control Over Compliance and Compliance Severity of Deficiency: Significant Deficiency and Other Matter Federal Agency: U.S. Department of Agriculture Program: 10.557 WIC Special Supplemental Nutrition Program for Women, Infants, and Children Award Number and Year: 202792; 2024 Pass-Through Agency: Minnesota Department of Health Criteria: Title 2 U.S. Code of Federal Regulations § 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Title 2 U.S. Code of Federal Regulations § 200.305(b) states payment methods must minimize the time elapsing between the transfer of funds from the federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient regardless of whether the payment is made by electronic funds transfer or by other means. Condition: One of four subrecipient payments tested for compliance with federal cash management requirements was not paid timely to minimize the time elapsing between receipt of federal funds and disbursement to subrecipients. Questioned Costs: None. Context: Payment was made 126 days after receipt of the reimbursement request. The total amount reimbursed by the Minnesota Department of Health and paid to subrecipients is $1,087,575, consisting of 12 reimbursements. The sample of four reimbursements totaled $393,605. The payment made 126 days after receipt was for $89,935. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Effect: Partnership4Health is not in compliance with cash management requirements. Cause: Partnership4Health did not have backup procedures in place during an employee transition. Recommendation: We recommend Partnership4Health establish procedures to ensure cash management requirements are met. View of Responsible Official: Concur
Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal policy where any payment remittance advices' must be responded to and completed within two weeks of receipt to ensure that payments are deposited, and member counties of the CHB are reimbursed for the expenses that were submitted for in a prompt manner. Anticipated Completion Date: August 15, 2025
FAC accepted this audit on August 11, 2020 — management decision was due February 11, 2021.
For two of Partnership4Health?s four subrecipients, all whose federal awards expended during the fiscal year exceeded the threshold, Partnership4Health did not retain documentation that it verified audits were performed. Questioned Costs: N/A Context: Partnership4Health does have certain procedures in place for monitoring the expenditures of its subrecipients, including obtaining and reviewing supporting documentation for the amounts reported by each subrecipient to ensure the funds are being used correctly. Effect: Partnership4Health is not in compliance with federal regulations. Cause: Partnership4Health did not follow its subrecipient monitoring procedure of requesting a copy of each member county?s annual audit report, and regular processes did not identify the missing reports. Recommendation: We recommend Partnership4Health develop additional subrecipient monitoring procedures to comply with Title 2 U.S. Code of Federal Regulations ? 200.331 (f). View of Responsible Official: Acknowledge
Show full finding ▾Hide full finding ▴Finding Number: 2019-001 Prior Year Finding Number: N/A Repeat Finding Since: N/A Subrecipient Monitoring Program: U.S. Department of Health and Human Services? Temporary Assistance for Needy Families (CFDA No. 93.558), Award Nos.127394 and 1801MNTANF, 2019 Pass-Through Agency: Minnesota Department of Health Criteria: Title 2 U.S. Code of Federal Regulations ? 200.331 (f) provides that the pass-through entity must verify that every subrecipient is audited when it is expected that the subrecipient?s federal awards expended during the fiscal year equaled or exceeded the threshold set forth in ? 200.501. Condition: For two of Partnership4Health?s four subrecipients, all whose federal awards expended during the fiscal year exceeded the threshold, Partnership4Health did not retain documentation that it verified audits were performed. Questioned Costs: N/A Context: Partnership4Health does have certain procedures in place for monitoring the expenditures of its subrecipients, including obtaining and reviewing supporting documentation for the amounts reported by each subrecipient to ensure the funds are being used correctly. Effect: Partnership4Health is not in compliance with federal regulations. Cause: Partnership4Health did not follow its subrecipient monitoring procedure of requesting a copy of each member county?s annual audit report, and regular processes did not identify the missing reports. Recommendation: We recommend Partnership4Health develop additional subrecipient monitoring procedures to comply with Title 2 U.S. Code of Federal Regulations ? 200.331 (f). View of Responsible Official: Acknowledge
Finding Number: 2019-001 Finding Title: Subrecipient Monitoring Program: Temporary Assistance for Needy Families (CFDA #93.558) Name of Contact Person Responsible for Corrective Action: Carmen Barth Corrective Action Planned: Request counties of the CHB to add Carmen Barth and Deb Jacobs to the audit report email distribution list. A review of the audit report will be completed to ensure compliance with federal programs. The Federal Audit Clearinghouse website may be used as an alternative option to ensure the CHB is obtaining the necessary county audit reports. Anticipated Completion Date: June 27, 2020
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