State of Wisconsin
Legislative Audit Bureau
September 29, 2011
The Honorable, The Legislature:
As required by s.
13.94(1)(dg), Wis. Stats., we have completed a limited-scope review of the dental services grant provided by the Department of Health Services to the Marquette University School of Dentistry for fiscal year (FY) 2008-09 and FY 2009-10. During that two-year period, Marquette University received $5.5 million in general purpose revenue to help fund dental services provided to underserved individuals at clinics in various locations throughout Wisconsin.
Overall, we found Marquette University has developed and implemented adequate procedures to ensure compliance with statutory and grant requirements. In addition, we confirmed that dental services grant funds were expended only for services normally considered a part of comprehensive general dental treatments.
We note that dental services expenses exceeded revenues by $2.8 million in FY 2008-09 and $2.9 million in FY 2009-10. Marquette University staff indicate that clinic revenues, which include the dental services grant, patient fees, and other revenues, are not intended to cover all costs. Instead, the focus of the clinics is to provide clinical education experiences for dental students and dental services for underserved Wisconsin residents.
We appreciate the courtesy and cooperation extended to us by Marquette University staff during our review.
Sincerely,
joe chrisman
Interim State Auditor
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State of Wisconsin
Legislative Audit Bureau
September 29, 2011
The Honorable, The Legislature:
As required by s.
39.15, Wis. Stats., we have completed a limited-scope review of aid for medical education and of other financial support provided by the State to the Medical College of Wisconsin for fiscal year (FY) 2008-09 and FY 2009-10. During the two-year period we reviewed, the Legislature appropriated $4.0 million in general purpose revenue for tuition aid and provided the Medical College with approximately $6.5 million in general purpose revenue for the development and operation of its family practice residency program. In addition, the Medical College received $299,000 in funding for breast cancer and prostate cancer research through the income tax check-off program, and the State made $2.8 million in debt service payments related to general obligation debt that it issued in the past to fund a number of construction projects at the Medical College.
Overall, we found that the Medical College was in compliance with requirements set forth in ss.
39.15 and
39.155, Wis. Stats. Students claimed for tuition aid were eligible to receive it and the Medical College targeted 35 to 50 percent of first-year class openings for Wisconsin residents, promoted minority enrollment, and expended funds provided by the State in a manner consistent with legislative intent. We also found that the State's debt service payments were consistent with the debt repayment schedules maintained by the Department of Administration for the applicable Medical College construction projects.
We appreciate the courtesy and cooperation extended to us by staff of the Medical College of Wisconsin during this review.
Sincerely,
joe chrisman
Interim State Auditor
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State of Wisconsin
Legislative Audit Bureau
September 29, 2011
The Honorable, The Legislature:
As required by s.
39.46, Wis. Stats., we have completed a limited-scope review of the dental education contract between the State of Wisconsin and the Marquette University School of Dentistry for fiscal year (FY) 2008-09 and FY 2009-10. During that two-year period, the State expended nearly $2.8 million in general purpose revenue to provide tuition aid for Wisconsin residents enrolled in the undergraduate dental education program. Individuals were awarded $8,753 in FY 2008-09 and $8,665 in FY 2009-10.
Overall, we found that Marquette University was in compliance with its contract and with requirements set forth in s.
39.46, Wis. Stats. The funds were spent only for the undergraduate dental school program, Wisconsin residents were targeted for program enrollment, and minority enrollment was promoted.
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We also confirmed that the students for whom tuition aid was claimed had been certified by the Higher Educational Aids Board as Wisconsin residents and were eligible to receive this aid. In the course of that work, we identified one instance in which a student who received tuition aid during FY 2009-10 later withdrew from school, and Marquette University failed to return the tuition aid as required. In response to our inquiries, Marquette University staff reviewed all student withdrawals from FY 2006-07 through FY 2008-09, identified one additional exception, and appropriately returned tuition aid that had been received for these two students to the Higher Educational Aids Board. Marquette University subsequently implemented procedures to ensure tuition aid payments are properly returned in the event of future student withdrawals, and we will evaluate those procedures during our next review.
We appreciate the courtesy and cooperation extended to us by Marquette University staff during our review.
Sincerely,
joe chrisman
Interim State Auditor
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WHA Information Center
September 29, 2011
The Honorable, The Senate:
Please fine enclosed a hard copy of the
Guide to Wisconsin Hospitals, FY 2010 produced by WHA Information Center pursuant to s.
153.22, Wis. Stats. The report was posted on our Web site in August 2011. Please feel free to download and print additional copies.
If you have any questions regarding the report you may contact me at 608-274-1820, 800-231-8340 or
drickelman@wha.org.
Sincerely,
debbie rickelman
Senior Director
