Minnesota Office of the Legislative Auditor
Financial Audit Division

Menu

Minnesota Office of the Legislative Auditor Menu

Report Summary
Minnesota Department of Health

Programs Selected For

Fiscal Year 1994 Statewide Audit;

 

Public Release Date: April 5, 1995 No. 95-11

Objectives:

Review Internal Control Structure: Women, Infants, and Children (WIC) Supplemental Food Program; WIC rebate revenue; and receipts from license fees and penalties.

Test compliance with certain finance-related legal provisions.

Conclusions:

We found four areas where the internal control structure needed improvement:

  • The Minnesota Department of Health (MDOH) paid duplicate travel expenses from an original and a resubmitted copy.
  • Unauthorized employees had access to the Statewide Accounting System and the Personnel/Payroll System.
  • Several MDOH areas do not control receipts adequately.
  • MDOH did not record actual payroll costs for one employee.

We found five areas where the department had not complied with finance-related legal provisions:

  • The department did not pay its invoices promptly.
  • The department has not monitored the resolution of subrecipient audit findings under the Single Audit Act.
  • The department again did not pay its statewide indirect costs timely.
  • Some areas did not always deposit receipts promptly.
  • MDOH did not adjust actual payroll costs for one employee, who was split-funded between two federal programs, to actual time worked.

 

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