Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Health

Programs Selected For

Fiscal Year 1993 Statewide Audit

Objectives

Evaluate internal control structure: Women, Infants, and Children Supplemental Food Program; Maternal and Child Health Block Grant; State Health Care Providers Survey and Certification; and WIC rebate.

Test compliance with certain finance-related legal provisions.

Conclusions

We found the internal control structure to be effective.

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

• The department did not pay its statewide indirect costs timely.
• The department did not monitor the resolution of subrecipient audit findings under the Single Audit Act.