|Agency:||Tobacco Prevention and Control Policy, Center for||Report Date:||August 18, 2017|
|Type:||Operational||LAFRC Date:||January 10, 2018|
|Issued By:||State Auditor||Period Ending:||June 30, 2017|
Internal Control: We evaluated and tested high risk areas including: expenditures (including purchase card transactions), legislative intent and the ConnectND computer system.
- 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: appropriation laws, bond coverage, investment authorization, and interest allocation.
- We concluded there was compliance with the legislative intent.
- As the agency was dissolved July 1, 2017, operational improvements were not reviewed.
- The large increase in salaries and benefits from $986,590 in fiscal year 2016 to $1,530,537 in fiscal year 2017 is primarily due to severance packages totaling $400,739 on June 30, 2017. All nine employees received severance for six months of pay and the cost of six months of health insurance.
- The Tobacco Prevention and Control fund will be used by the Department of Health and the Department of Human Services for the 2017-2019 biennium – no transfer of funds was necessary.
- During fiscal year 2016, $53.5 million of the Tobacco Prevention and Control Fund cash balance was invested with the State Investment Board.
Source: ConnectND legal amounts.
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