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 10-11 Released March 18, 2010

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 2009. However, the department had some weaknesses, as noted in the following Findings and Recommendations section.

Key Findings

  • Prior Finding Partially Resolved: The Department of Human Services did not identify, analyze, and document its internal controls related to business operations and the schedules of federal expenditures.
  • The Department of Human Services did not adequately address its responsibility to monitor and ensure accurate recipient eligibility determinations for four major federal programs.
  • Prior Finding Not Resolved: The Department of Human Services did not adequately protect not public data on individuals.
  • The Department of Human Services had weaknesses in its administration of the department’s Cost Allocation Plan for federal assistance program expenditures.
  • The Department of Human Services did not accurately report financial activity for certain federal programs.

Audit Scope

Programs material to the State of Minnesota’s federal program compliance for fiscal year 2009 at the Department of Human Services.

Selected Audit Areas:
  • Food and Nutrition Services Cluster
    • Supplemental Nutrition Assistance Program and Supplemental Nutrition Assistance Program Administration (CFDA 10.551/10.561 and 10.551A/10.561A)
  • Temporary Assistance for Needy Families (CFDA 93.558)
  • Child Support Enforcement (CFDA 93.563 and 93.563A)
  • Child Care Cluster
    • Child Care and Development Block Grant (CFDA 93.575)
    • Child Care Mandatory and Matching Fund (CFDA 93.596)
  • Foster Care – Title IV-E (CFDA 93.658 and 93.658A)
  • Social Services Block Grant (CFDA 93.667)
  • Children’s Health Insurance Program (CFDA 93.767)
  • Medicaid Cluster
    • State Medicaid Fraud Control Unit (CFDA 93.775)
    • State Health Care Providers Survey (CFDA 93.777)
    • Medical Assistance Program (CFDA 93.778 and 93.778A)

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