Report Summary
Management Letter
Department of Health
Fiscal Year Ended June 30, 2001
Key Findings and Recommendations:
- The department did not adequately document its approval process for some tobacco settlement grant expenditures. The department needs to ensure that tobacco settlement grant invoices are properly reviewed and authorized before making payment.
- The department did not timely disburse Medical Education and Research Cost (MERC) funds. The department should calculate the allocation of MERC funds to its sponsoring organizations prior to the receipt of MERC funds from the Department of Human Services to facilitate timely subsequent payments.
- The department did not receive reimbursement on overcharged WIC vouchers within 30 days of request. The department should work with specific vendors to ensure that all overcharges are received within 30 days from the request.
Management Letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally funded programs. The scope of work in individual agencies is limited. During the fiscal year 2001 audit, our work at the Department of Health focused on the state Medical Education and Research Costs Fund, Tobacco Use Prevention and Local Public Health Endowment Fund, and the federal Special Supplemental Nutrition Program for Women, Infants, and Children.
