Report Summary
Department of Human Services
Financial Audit
For the Year Ended June 30, 1993
| Public Release Date: June 9, 1994 |
No. 94-30 |
Objectives
Evaluate internal control structure: Policies and procedures for the
distribution of various state and federal programs.
Test compliance with certain finance-related legal provisions.
Conclusions
We found three areas where the internal control structure needed
improvement:
-
The Department of Human Services needs to improve controls over
the Medical Care Surcharge System.
-
The department is not properly monitoring the accuracy of data
used in its costs allocation plan.
-
The department's sampling methodology used to test eligibility is
deficient for the Family Support Program (CFDA # 93.560).
We found four areas where the department had not complied with
finance-related legal provisions:
-
The department did not conduct the required number of on-site
audits of cost reports for nursing homes in fiscal year 1993.
-
The department improperly reported 1991 grant year obligations to
the federal government and used the funds for a subsequent period
for the Child Care Development Block Grant (CFDA # 93.575).
-
The department improperly used 1990 grant funds for 1992 social
service contracts in the Refugee Resettlement Program (CFDA
#93.026).
-
The department is not complying with certain state and federal
reporting requirements for the Social Services Block Grant (CFDA
93.667).
