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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Health

Programs Selected For

Fiscal Year 1995 Statewide Audit


Public Release Date: February 9, 1996 No. 96-06

Agency Background

The mission of the Minnesota Department of Health (MDH) is to protect, maintain, and improve the health of the citizens of Minnesota. The department is organized into two divisions: 1) Health Systems and Special Populations and 2) Health Protection. Some of the activities the department performs to achieve its goals include public health studies and investigations, collecting and analyzing health and vital data, establishing and enforcing health standards, and advising the Governor and Legislature on matters relating to the public's health. Anne M. Barry is the commissioner of the department.

Selected Audit Areas and Conclusions

Our audit scope was limited to those areas material to the State of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 1995 and to the Single Audit objectives. The only area that met this criteria is the Special Supplemental Food Program for Women, Infants, and Children (WIC). The WIC program is designed to provide supplemental food and nutritional education to disadvantaged children and pregnant women. The areas of WIC we audited include: cash management, rebate revenues, expenditures, payroll, and indirect costs. We also verified Single Audit general requirements.

We found that the federal drawdowns, rebate revenues, and grant expenditures are fairly presented on the State of Minnesota's Comprehensive Annual Financial Report for fiscal year 1995.

We found that MDH complied with the applicable general and program specific federal requirements for the WIC program.