Office of the Legislative Auditor - Financial Audit Division

Report Summary

Department of Health

Fiscal Year Ended June 30, 2002

Finding and Recommendation:

• The department charged $1,102 in WIC program expenditures to the wrong federal fiscal year award. The department needs to put processes in place to ensure that federal expenditures are properly coded.

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 2002 audit, our work at the Department of Health focuses on the federal Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and the federal HIV Care Formula Grant.