Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Human Services
State Operated Services

 

Financial Audit Division Report 07-35 Released  December 21, 2007

Conclusion:

Financial controls for the functions in our audit scope were generally adequate, and the department’s State Operated Services section complied with most of the legal requirements we tested.  However, our report contains five findings related to inadequate controls or noncompliance.


Key Findings:

  • State Operated Services did not adequately pursue its outstanding accounts receivable. As of June 30, 2007, it had $28.9 million of receivables over one year old.
  • State Operated Services allowed certain employees to perform incompatible duties relating to payroll and human resources.
   Audit Scope:

Period Audited: July 1, 2004, through June 30, 2007

Activities Audited:
  • Cost of care billings and collections for adult mental health, child and adolescent behavioral health, and traumatic brain injury clients.
  • Payroll

Agency Background:

State Operated Services is a section within the Department of Human Services responsible for providing services for campus and community-based programs serving people with mental illness, developmental disabilities, chemical dependency, and traumatic brain injury. This unit operates regional treatment centers, a nursing home, security facilities, clinics, group homes, and community behavioral health hospitals throughout the state.

More Information

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