Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Human Services

Financial Audit

For the Year Ended June 30, 1993;

 

Public Release Date: June 9, 1994 No. 94-30

Objectives

Evaluate internal control structure: Policies and procedures for the distribution of various state and federal programs.

Test compliance with certain finance-related legal provisions.

Conclusions

We found three areas where the internal control structure needed improvement:

  • The Department of Human Services needs to improve controls over the Medical Care Surcharge System.
  • The department is not properly monitoring the accuracy of data used in its costs allocation plan.
  • The department's sampling methodology used to test eligibility is deficient for the Family Support Program (CFDA # 93.560).

We found four areas where the department had not complied with finance-related legal provisions:

  • The department did not conduct the required number of on-site audits of cost reports for nursing homes in fiscal year 1993.
  • The department improperly reported 1991 grant year obligations to the federal government and used the funds for a subsequent period for the Child Care Development Block Grant (CFDA # 93.575).
  • The department improperly used 1990 grant funds for 1992 social service contracts in the Refugee Resettlement Program (CFDA #93.026).
  • The department is not complying with certain state and federal reporting requirements for the Social Services Block Grant (CFDA 93.667).

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155