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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Health

Women, Infants, and Children / Maternal and Child Health
Fiscal Year Ended June 30, 1997


Public Release Date: March 6, 1998 No. 98-13

Agency Background

The mission of the Minnesota Department of Health is to protect, maintain, and improve the health of the citizens of Minnesota. The department is organized into two divisions: Health Systems and Special Populations, and 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, 1997, and to the Single Audit objectives. Two areas meet this criteria: the Special Supplemental Food Program for Women, Infants, and Children (WIC) and Maternal and Child Health (MCH). The WIC program is designed to provide supplemental food and nutritional education to disadvantaged children and pregnant women. The areas of the WIC program we audited include: cash management, rebate revenues, grant expenditures, payroll, and indirect costs. The MCH works to improve the health status of children, youth, women, and their families by providing technical and administrative support. The audited areas of MCH include cash management, formula grant allocations, payroll, and indirect costs. We also verified Single Audit compliance requirements according to OMB Circular A-133.

The Department of Health properly recorded the financial activities of the Special Supplemental Food Program for Women, Infants, and Children (CFDA 10.557), including WIC rebates, and the Maternal and Child Health program (CFDA 93.994) in the state's accounting system. In addition, the department complied, in all material respects, with the requirements of OMB Circular A-133.