Minnesota Department of Health
Programs Selected For
Fiscal Year 1994 Statewide Audit;
|Public Release Date: April 5, 1995
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.
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
- Unauthorized employees had access to the Statewide Accounting System and the Personnel/Payroll
- 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.