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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Department of Health

Programs Selected For

Fiscal Year 1994 Statewide Audit


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


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 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 : or 651‑296‑4708