|Financial Audit Division Report 11-13||Released May 6, 2011|
We were unable to conclude on the Department of Human Services’ compliance with certain federal requirements for the Medical Assistance, Child Care Cluster, and Temporary Assistance to Needy Families programs because the department lacked an adequate control structure to ensure it paid benefits only for eligible recipients. In addition, as reported in our November 4, 2010, report on the department’s controls over healthcare provider payments, the department did not have adequate controls to ensure it only paid eligible providers through the Medical Assistance Program. We consider these issues to be material weaknesses in the department’s internal controls.
Except as noted above, the Department of Human Services generally complied with and had controls to ensure compliance with certain provisions of laws, regulations, contracts, and grants applicable to its major federal programs for fiscal year 2010. However, the department had some weaknesses, as noted in findings 2 through 9 in the following Findings and Recommendations section (including four repeat findings from last year’s audit that it did not fully resolve), and in our November 4, 2010, report on the department’s controls over healthcare provider payments.
Our scope included programs determined to be major federal programs for the State of Minnesota for fiscal year 2010, including Medicaid Cluster, Child Support Enforcement, Child Care Cluster, Social Services Block Grant, Foster Care, Temporary Assistance for Needy Families, Food and Nutrition Services Cluster, and State Fiscal Stabilization Funds.