Report Summary
Financial-Related Audit
Minnesota Veterans Home - Minneapolis
July 1, 1998, through June 30, 2001
Overall Conclusions:
The Minnesota Veterans Home - Minneapolis adequately safeguarded and accurately reported the revenues, including maintenance fees, federal per diem receipts, resident deposits, and donated gifts. The home's payroll expenditures were accurately reported in the accounting records for fiscal years 1999 through 2001. For the items tested, the home properly disbursed and recorded resident withdrawals and expenditures from resident accounts and properly used gifts for designated purposes.
Key Findings and Recommendations:
- Prior Findings Not Resolved: The home incorrectly calculated the cost of care and did not reconcile maintenance fees and other receipts to revenues recorded on the state's accounting system. We recommended that the home verify the cost of care calculation and reconcile receipts to the state's accounting system.
- The home had not resolved problems related to the implementation of the new timekeeping system. We recommended that the home work with the vendor and employees to resolve the issues.
- Prior Finding Not Resolved: The home did not reconcile designated contributions accounts to the state's accounting system, did not timely deposit these receipts, and did not complete the gift acceptance and lawful gambling documents. We recommended that the home reconcile receipts, deposit receipts in a timely manner, and complete the required gift acceptance and lawful gambling documents.
- The home did not reconcile the resident trust fund account and inaccurately allocated investment earnings to residents in fiscal year 2002. We recommended that the home reconcile the trust fund account to the state's accounting system, and that the home review the formula for allocating investment earnings to the residents.
Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Minnesota Veterans Home - Minneapolis included cost of care, payroll, designated contributions, resident trust accounts, and selected administrative expenditures.
