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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

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).

 

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : legislative.auditor@state.mn.us or 651‑296‑4708