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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Human Services:
Basic Health Program Trust Fund - Fiscal Years 2018, 2019, and 2020


Financial Audit Division Released September 2021


We concluded that the Department of Human Services (DHS) accurately reported BHP trust fund expenditures on its financial reports to the Centers for Medicare and Medicaid Services. DHS also generally complied with federal requirements to spend BHP trust funds for allowable purposes only, with some exceptions.

Legal Compliance

An image of a cascading arrow pointing to the right that has 4 smaller arrows in it. The first arrow being did not comply, followed by generally did not comply, with generally complied concerns being bolded and indicating that is the level of concerns for this audit, followed by a complied arrow.



  • Finding 1. DHS generally complied with federal requirements to ensure BHP trust funds were used for allowable purposes only, although some funds were expended for individuals who were ineligible for the program. (p. 9)

More Information

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708