Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Veterans Affairs
Veterans Health Care Division
Internal Controls and Compliance Audit

 

Financial Audit Division Report 18-07 Released April 25, 2018

The Minnesota Department of Veterans Affairs is the state agency responsible for the operation of the five state veterans homes, located in Fergus Falls, Hastings, Luverne, Minneapolis, and Silver Bay.

The Office of the Legislative Auditor conducted this selected scope audit to determine whether the department had adequate internal controls and complied with significant finance-related legal requirements for certain activities within its Veterans Health Care Division. The audit scope included payroll expenditures, facility assessments, repair and maintenance expenditures, cost of care calculations, and the operations of the Adult Day Center and the Central Pharmacy. The period under examination went from July 2014 through February 2017.

Conclusion

The Department of Veterans Affairs had adequate internal controls over the financial activities we tested in the Veterans Health Care Division and generally complied with the significant finance-related legal requirements. However, we did find instances of noncompliance related to the Adult Day Center and the Central Pharmacy.

Finding

The Department of Veterans Affairs did not comply with the Administrative Procedures Act when it established guidelines that govern its Adult Day Center and Central Pharmacy.

 

More Information

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155