The Injured Patients and Families Compensation Fund, Conservation Fund, and Utility Public Benefits Fund shortfalls were not in excess of the statutory interfund borrowing limitations and did not exceed the balances of the funds available for interfund borrowing.
The distribution of interest earnings to investment pool participants is based on the average daily balance in the pool and each fund's share. Therefore, the monthly calculation by the State Controller's Office will automatically reflect the use of these temporary reallocations of balance authority, and as a result, the funds requiring the use of the authority will effectively bear the interest cost.
Sincerely,
Michael L. Morgan
Secretary
Referred to committee on Ways and Means and joint committee on Finance.
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Agency Reports
State of Wisconsin
Legislative Audit Bureau
Madison
March 25, 2009
To the Honorable, the Assembly:
We have completed an evaluation of mental health care services in adult correctional facilities, as requested by the Joint Legislative Audit Committee. In fiscal year (FY) 2007-08, expenditures for inmate mental health care totaled approximately $59.8 million. In June 2008, 6,957 inmates, or 31.0 percent of all inmates incarcerated in adult correctional facilities, were identified as mentally ill, including 299 inmates at the Wisconsin Resource Center operated by the Department of Health Services (DHS). For the two-year period from June 2006 through June 2008, the inmate population increased by 3.9 percent but the number of mentally ill inmates increased by 14.3 percent.
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In FY 2007-08, the Department of Corrections (DOC) had 127.35 authorized full-time equivalent positions to provide mental health services, including psychologists, crisis intervention workers, and other mental health staff. A range of mental health services and programs is provided. Psychotropic medications are prescribed by psychiatrists, who are typically limited-term employees. Because most medications are delivered by correctional officers rather than health services staff, we include a recommendation that DOC ensure all officers receive appropriate training in medication delivery.
Mentally ill inmates have a disproportionate effect on safety and discipline in adult correctional facilities. For example, during our review period they accounted for more than 90.0 percent of self-harm incidents, 80.0 percent of inmate suicides, and nearly 80.0 percent of assaults on staff. Mentally ill inmates are also overrepresented in segregation. We include recommendations for better information and training to improve safety for both inmates and staff.
DOC has taken steps to improve inmate mental health care in recent years, including at Taycheedah Correctional Institution, where a 2008 settlement agreement with the federal Department of Justice sets specific benchmarks for improving mental health care services. Setting priorities for future improvements will be important as the State seeks to improve the provision of inmate mental health services at a time of significant budget constraints.
We appreciate the courtesy and cooperation extended to us by DOC and DHS staff. Responses from both agencies follow our report.
Respectfully submitted,
Janice Mueller
State Auditor
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State of Wisconsin
Legislative Audit Bureau
Madison
March 31, 2009
To the Honorable, the Assembly:
We have completed our annual financial and compliance audit of the State of Wisconsin. This audit satisfies state agencies' audit requirements under the federal Single Audit Act of 1984, as amended, and federal Office of Management and Budget Circular A-133. It also assists us in meeting audit requirements under s.
13.94, Wis. Stats.
This audit covers $10.0 billion in federal financial assistance that state agencies administered in fiscal year 2007-08. We assessed the propriety of revenues and expenditures and tested internal controls and compliance with laws and regulations for 23 federal programs that were selected for review using risk-based assessment criteria established by the federal government.
Our report contains the auditor's reports on internal control over financial reporting and on compliance with program requirements, and our unqualified audit opinion on the State of Wisconsin Schedule of Expenditures of Federal Awards. We also discuss the results of our follow-up to prior audit findings. Overall, state agencies have complied with federal grant requirements and have taken steps to address findings included in last year's single audit report. However, we report several new and continuing internal control deficiencies and areas of federal noncompliance. The federal government will contact state agencies to resolve the findings and questioned costs included in our report.
We appreciate the courtesy and cooperation extended to us by state agency staff during our audit. Agencies' comments on individual findings, along with their corrective action plans to address our concerns, are included within the agency narratives.
Respectfully submitted,
Janice Mueller
State Auditor
