SF 3929

as introduced - 91st Legislature (2019 - 2020) Posted on 03/17/2020 11:04am

A bill for an act
relating to state government; specifying provisions for auditing the Department
of Human Services; specifying audit of federal funds; amending Minnesota Statutes
2018, sections 3.972, subdivision 2a; 16A.06, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2018, section 3.972, subdivision 2a, is amended to read:

Subd. 2a.

Audits of Department of Human Services.

(a) To ensure continuous
legislative oversight and accountability, the legislative auditor shall give high priority to
auditing the programs, services, and benefits administered by the Department of Human
Services. deleted text begin The audits shall determine whether the department offered programs and provided
services and benefits deleted text end new text begin The legislative auditor shall establish a team of skilled and experienced
auditors to track and assess expenditures throughout the human service delivery system,
from the department to the point of service delivery, and determine whether human services
programs, services, and benefits are being provided cost-effectively and new text end only to eligible
deleted text begin persons deleted text end new text begin individuals new text end and organizations deleted text begin , and complied deleted text end new text begin in compliance new text end with applicable legal
requirements.

(b) deleted text begin The legislative auditor shall, based on an assessment of risk and using professional
standards to provide a statistically significant sample, no less than three times each year,
test a representative sample of persons enrolled in a medical assistance program or
MinnesotaCare to determine whether they are eligible to receive benefits under those
programs. The legislative auditor shall report the results to the commissioner of human
services and recommend corrective actions. The commissioner shall provide a response to
the legislative auditor within 20 business days, including corrective actions to be taken to
address any problems identified by the legislative auditor and anticipated completion dates.
The legislative auditor shall monitor the commissioner's implementation of corrective actions
and periodically report the results to the Legislative Audit Commission and the chairs and
ranking minority members of the legislative committees with jurisdiction over health and
human services policy and finance. The legislative auditor's reports to the commission and
the chairs and ranking minority members must include recommendations for any legislative
actions needed to ensure that medical assistance and MinnesotaCare benefits are provided
only to eligible persons. deleted text end new text begin The legislative auditor shall audit the department's internal
operations. The audits shall assess the policies, processes, management oversight, and
information systems the department has implemented and determine whether they are
contributing to the efficient and effective functioning of the department.
new text end

Sec. 2.

Minnesota Statutes 2018, section 16A.06, is amended by adding a subdivision to
read:

new text begin Subd. 12. new text end

new text begin Audit of federal funds. new text end

new text begin The commissioner shall contract with a qualified
audit firm to conduct the annual audit required by the United States Single Audit Act of
1984, Public Law 98-502, the Single Audit Act Amendments of 1996, Public Law 104-156,
and circular A-133 issued by the United States Office of Management and Budget. The cost
of the audit shall be considered a statewide indirect cost as defined in section 16A.127,
subdivision 1, and the commissioner shall use federal funds obtained pursuant to section
16A.127, subdivision 4, to pay for the audit.
new text end