Financial Audit Division Report 15-07 | Released March 24, 2015 |
The Department of Human Services generally complied with and had internal controls to ensure compliance with certain legal requirements applicable to its major federal programs for fiscal year 2014. However, as noted in Finding 1, the department did not comply with and did not have adequate internal controls to comply with federal eligibility requirements for the Medical Assistance, Children’s Health Insurance, Temporary Assistance for Needy Families, and the Child Care and Development Fund programs. Also, as a result of the weaknesses in eligibility controls, we conclude that the department did not comply with and did not have adequate internal controls to comply with federal allowable costs and activities requirements for the Medical Assistance and the Children’s Health Insurance programs and allowable costs for the Temporary Assistance for Needy Families, and the Child Care and Development Fund programs. In addition, the department had other internal control weaknesses and instances of noncompliance, including three findings repeated from our prior report,1 as noted in the findings in this report.
Our scope included programs we determined to be major federal programs for the State of Minnesota for fiscal year 2014, including: Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families Cluster, Child Support Enforcement, Child Care and Development Fund Cluster, Foster Care, Social Services Block Grant, Children’s Health Insurance Program, and Medicaid Cluster.2
1 Office of the Legislative Auditor, Financial Audit Division Report 14-11, Department of Human Services Federal Compliance Audit, issued March 26, 2014.
2 A cluster of programs is a group of closely related programs that have similar compliance requirements and are treated as a single program.