Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Human Services
Federal Compliance Audit

 

Financial Audit Division Report 09-10 Released March 26, 2009

Conclusion

The Minnesota Department of Human Services generally complied with and had controls to ensure compliance with provisions of laws, regulations, contracts, and grants applicable to the federal programs we audited for fiscal year 2008. However, the department had some significant control deficiencies, as described in findings 2 to 10 in this report. We consider the deficiencies in findings 2 and 3 to be material weaknesses.

Key Findings

  • The Department of Human Services did not identify, analyze, and document their internal controls over compliance with federal single audit requirements.
  • The Department of Human Services lacked controls over certain financial processes to prevent or detect Medical Assistance (CFDA 93.778) payments to a fraudulent vendor.
  • The Department of Human Services did not adequately advise counties about federal compliance and audit requirements.
  • The Department of Human Services did not adequately protect not public data on individuals.
  • The Department of Human Services provided federal reimbursements for ineligible adoption assistance services (CFDA 93.659).

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2008 at the Department of Human Services.

Selected Audit Areas:
  • Food Stamp Cluster
    • Food Stamps and Food Stamp Administration (CFDA 10.551/10.561)
  • Temporary Assistance for Needy Families (CFDA 93.558)
  • Child Support Enforcement (CFDA 93.563)
  • Child Care Cluster
    • Child Care and Development Block Grant (CFDA 93.575)
    • Child Care Mandatory and Matching Fund (CFDA 93.596)
  • Foster Care (CFDA 93.658)
  • Adoption Assistance (CFDA 93.659)
  • Social Services Block Grant (CFDA 93.667)
  • State Children's Health Insurance Program (CFDA 93.767)
  • Medicaid Cluster
    • State Medicaid Fraud Control Unit (CFDA 93.775)
    • Hurricane Katrina Relief (CFDA 93.776)
    • State Health Care Providers Survey (CFDA 93.777)
    • Medical Assistance Program (CFDA 93.778)
  • Substance Abuse Prevention and Treatment Block Grant (CFDA 93.959)

More Information

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