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Department of Human Services Financial Audit For the Fiscal Year Ended June 30, 1998 March 1999 Financial Audit Division Office of the Legislative Auditor State of Minnesota_part2

Bộ Dịch vụ Nhân Tình trạng các vấn đề kiểm toán trước 29 tháng một năm 1999 20 tháng Ba, năm 1998, Lập pháp Báo cáo kiểm toán 98-20 Cục kiểm tra hoạt động dịch vụ con người và vật liệu chương trình Nhà nước của tiểu bang Minnesota Báo cáo tài chính hàng năm hoặc kiểm toán các đơn nhất cho năm kết thúc vào ngày 30 Tháng Sáu năm 1997. | Department of Human Services This page intentionally left blank. 8 Department of Human Services Status of Prior Audit Issues As of January 29 1999 March 20 1998 Legislative Audit Report 98-20 examined Department of Human Services activities and programs material to the State of Minnesota s Annual Financial Report or the Single Audit for the year ended June 30 1997. The scope included the administration of the state s Medical Assistance and other health care programs the various income maintenance programs and other federal and state programs. In the fiscal year 1997 report we identified four instances of noncompliance in the Medical Assistance Program. We repeated one of these issues in our fiscal year 1998 report. We found that the department had not accurately accounted for its drug rebate accounts receivable or collected drug rebates in accordance with the federal drug contract. Although the department continues to explore changes to its drug rebate accounting system it had not implemented the recommendations see current Finding 4 . We reported in our fiscal year 1997 report that the department did not complete all required reports or review override reports on a regular basis. We also reported that the department had paid for certain medical procedures without prior approval. We did not find instances of noncompliance with reporting or verifying payments during fiscal year 1998. We also noted weaknesses in the department s processing and accounting for receipts. The department implemented our recommendations primarily through the establishment of a separate collection facility. Finally we had reported that the department had not complied with certain federal requirements related to suspension and debarment. We found that the department had not made significant changes in their procedures in this area. Therefore the department s noncompliance is reported in the fiscal year 1998 report as Finding 5. The department was more timely in their review of subrecipient .