|Agency:||Health, ND Department of||Report Date:||December 14, 2017|
|Type:||Operational||LAFRC Date:||June 27, 2018|
|Issued By:||State Auditor||Period Ending:||June 30, 2017|
Internal Control: We evaluated and tested high risk areas including: revenue, expenditures (including correcting entries and purchase card transactions), safeguarding assets, payroll, inventory, and receivables.
- We did not note any deficiencies that are required to be brought to the attention of those charged with governance.
Legislative intent: We evaluated and tested high risk areas including proper use of restricted funds and appropriation laws.
- We concluded there was compliance with legislative intent.
Operations: We evaluated the following operational areas of the North Dakota Health Department and did not note any deficiencies that are required to be brought to the attention of those charged with governance:
- Basic Care Facilities
- Lodging Establishments and Assisted Living Facilities
- Ambulance Licensing
- State Funded Domestic Violence Grant
Financial: Revenues and expenditures during the audit period remain consistent for the major expenditure and revenue types. When compared to the previous biennium these revenue and expenditure accounts were also similar other than federal revenue. The decrease in federal revenue in fiscal year 2015 was due to a decrease in federal projects, decreased participation in the Women, Infants, and Children (WIC) program, and decreased federal funding for the Public Health Emergency Preparedness (PHEP), Hospital Preparedness Program (HPP), and Cancer Prevention and Control.
Source: ConnectND (state’s accounting system)
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