Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Human Services

 

Financial Audit Division Report 07-08 Released March 23, 2007

Key Findings:

  • Prior Finding Not Resolved: The Department of Human Services did not accurately report federal spending in the state’s federal financial reports.

  • Prior Finding Not Resolved: The Department of Human Services did not adequately document certain eligibility determinations for the Adoption Assistance and State Children’s Health Insurance programs.

  • The Department of Human Services did not redetermine State Children’s Health Insurance Program recipient’s eligibility within the required timeframe and provided assistance to an ineligible recipient due to a failed system edit.

  • The Department of Human Services did not have an adequate reconciliation process for Medical Assistance expenditures between the department’s computer system and the state’s computer system to ensure the appropriate use of federal funds.

Key Audit Findings – Selected County Human Services Offices:

  • Prior Finding Not Resolved: The counties did not resolve income discrepancies identified as part of the benefit eligibility process in the timeframes required by federal regulations. (Hennepin and Ramsey)
The audit report contained six audit findings relating to internal control and legal compliance.
   Audit Scope:

  • Programs material to the State of Minnesota’s fiscal year 2006 financial statements, including payments to counties for the administration of various programs, payments made through the department’s eligibility system for family support programs, medical program expenses, and Medical Assistance drug rebates.
  • Internal control and federal compliance over nine federally funded programs, such as Medical Assistance, State Children’s Health Insurance Program, Temporary Assistance to Needy Families, Food Stamps, Child Support Enforcement, and Child Care.
  • Testing of recipient eligibility for the Medical Assistance and Temporary Assistance for Needy Families programs at selected county human services offices.

Agency Background:

The Department of Human Services is responsible for administering many public assistance and social service programs. County human services offices determine eligibility for the state’s public assistance programs.

     
More Information

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