|Financial Audit Division Report 16-06
|Released March 24, 2016
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 2015. 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, Basic Health, Temporary Assistance for Needy Families, and the Child Care and Development Fund programs. Also, as a result of the weaknesses in internal controls for eligibility, we conclude that the department did not comply with and did not have adequate internal controls to comply with federal allowable costs and allowable activities requirements for the Medical Assistance and Basic Health 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 2015, 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, Basic Health Program, and Medicaid Cluster.2
1 Office of the Legislative Auditor, Financial Audit Division Report 15-07, Department of Human Services Federal Compliance Audit, issued March 24, 2015.
2 A cluster of programs is a group of closely related programs that have similar compliance requirements and are treated as a single program.