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.
