__________________
State of Wisconsin
Legislative Audit Bureau
Madison
August 5, 2005
To 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) 2001-02 through FY 2003-04. In FY 2003-04, the State provided $8,753 each to a maximum of 145 Wisconsin residents enrolled in the undergraduate dental education program, for a total of nearly $1.3 million. The overall funding increased to $1.4 million in FY 2004-05; however, the maximum number of students also increased, effectively keeping the per capita aid payment the same.
A431 Overall, we found that Marquette University was in compliance with its contract with the State and with requirements set forth in s. 39.46, Wis. Stats. During our review, we found the students for whom Marquette University claimed tuition aid were certified by the Higher Educational Aids Board as Wisconsin residents and were eligible to receive this state aid. In addition, we found that Marquette University expended state funds only for the undergraduate dental school program, gave preference in admissions to Wisconsin residents, and promoted minority enrollment.
We appreciate the courtesy and cooperation extended to us by Marquette University staff during our review.
Sincerely,
Janice Mueller
State Auditor
__________________
State of Wisconsin
Legislative Audit Bureau
Madison
August 5, 2005
To the Honorable, the Legislature:
As required by s. 13.94(1)(dg), Wis. Stats., we have completed a limited-scope fiscal and compliance review of the dental clinics grant provided by the Department of Health and Family Services to the Marquette University School of Dentistry for fiscal year (FY) 2001-02 through FY 2003-04. Under this grant program, Marquette University received general purpose revenue funding of $2.8 million in each year to provide dental services to low-income 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 found state funds were expended for services normally considered a part of comprehensive general dental treatments. We note that dental clinic expenses exceeded revenues by nearly $2.5 million in FY 2001-02, $1.6 million in FY 2002-03, and $1.5 million in FY 2003-04. Marquette University staff note that clinic revenue is not intended to cover all costs, and that the clinics also depend upon financial support from other sources, such as tuition. We note that the new dental school facility, which opened in August 2002, is more efficient in delivering dental services to patients.
We appreciate the courtesy and cooperation extended to us by the Marquette University staff during our review.
Sincerely,
Janice Mueller
State Auditor
__________________
State of Wisconsin
Legislative Audit Bureau
Madison
August 5, 2005
To the Honorable, the Legislature:
As required by s. 39.15, Wis. Stats., we have completed a limited-scope review of the medical education contract between the State of Wisconsin and the Medical College of Wisconsin, Inc., for fiscal year (FY) 2001-02 through FY 2003-04. State funds paid to the Medical College for tuition aid totaled nearly $10.2 million for this period. In addition, the Medical College received state funds of approximately $10.1 million for the development and operation of its family practice residency program.
Overall, we found that the Medical College was in compliance with its contract with the State and with requirements set forth in ss. 39.15 and 39.155, Wis. Stats. During our review, we found the students receiving state tuition aid were certified by the Higher Educational Aids Board as Wisconsin residents and were eligible to receive this aid. In addition, we found that the Medical College expended state funds in a manner consistent with legislative intent, gave preference in admissions to Wisconsin residents, and promoted minority enrollment.
We appreciate the courtesy and cooperation extended to us by staff of the Medical College of Wisconsin during this review.
Sincerely,
Janice Mueller
State Auditor
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