Governor
__________________
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State of Wisconsin
Legislative Audit Bureau
Madison
January 13, 1995
To the Honorable the Legislature:
This is the biennial report of the operations and performance of the Legislative Audit Bureau for the period January 1, 1993, to December 31, 1994, as required by s.
13.94(1)(j), Wis. Stats.
The Legislative Audit Bureau is a nonpartisan service agency of the Wisconsin Legislature and is responsible for conducting financial and program evaluation audits to assist the Legislature in its oversight of executive branch agencies. The Bureau's reports are received and reviewed by the Joint Legislative Audit Committee, whose 1993-94 members included:
Senator Peggy Rosenzweig, Co-chairperson*
Senator Joseph Leean
Senator Robert Cowles
Senator Brian Burke
Senator Joseph Wineke
Representative Kimberly Plache, Co-chairperson *
Representative Kathleen Krosnicki
Representative Doris Hanson**
Representative Barbara Linton
Representative Scott Jensen
* Prior to April 1993, the Senate members of the Joint Legislative Audit Committee were Senator Brian Burke, co-chairperson, Senator Gary George, Senator Alan Lasee, and Senator Margaret Farrow.
** Representatives Hanson replaced Representative Peter Barca, effective June 10, 1993.
During 1993-94, the Audit Bureau completed audits and evaluations of a wide range of programs and issues affecting state and local government. This report includes a description of the Bureau and its responsibilities, and a summary of our work during this period.
Sincerely,
dale cattanach
State Auditor
__________________
State of Wisconsin
Legislative Audit Bureau
Madison
January 27, 1995
To the Honorable the Assembly:
We have completed a financial audit of the State Life Insurance Fund, which provides low-cost individual life insurance to Wisconsin residents and is administered by the Office of the Commissioner of Insurance. The Fund is subject to the same regulatory requirements as any life insurance company licensed to operate in Wisconsin, as well as to other specific statutory restrictions, such as a prohibition on advertising and maximum coverage of $10,000, that were established to limit the competitive advantage the Fund may have over private insurance companies.
Our financial audit, which covered calendar years 1993 and 1992, included tests to ensure that the Office's financial statements are fairly presented and to assess the Fund's control policies and procedures and its compliance with statutory requirements. In our report, we provide an unqualified, or "clean" opinion on the Fund's financial statements. We also issue a separate management letter to the Office of the Commissioner of Insurance, which discusses various internal control and compliance concerns noted during the audit and recommends improvements. However, the audit report and management letter include no major findings, conclusions, or recommendations and, in our judgement, is not likely to be of interest to most members of the Legislature.
Copies of the audit report have been distributed to members of the Joint Legislative Audit Committee and those required by law to receive copies. If you are interested in receiving a copy of this report, please contact our office and request report number 95-2. If you are interested in a copy of the management letter, please request the January 1995 management letter of the State Life Insurance Fund.
Sincerely,
dale cattanach
State Auditor
__________________
State of Wisconsin
Legislative Audit Bureau
Madison
April 6, 1995
To the Honorable the Legislature:
We have completed our evaluation of the Adolescent Pregnancy Prevention and Pregnancy Services Board, as requested by the Joint Legislative Audit Committee. The Board's primary responsibility is to award grants to local organizations to fund community-based pregnancy prevention programs. Over the past five years, the Board disbursed $2.5 million in grants to organizations for pregnancy prevention programs. Approximately 80 percent of all grant expenditures were for personnel costs.
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All programs funded by the Board provide services to adolescents at risk of becoming pregnant or of fathering children, and many of the programs direct their services to adolescents with the highest risk of pregnancy. Even though programs tended to focus on serving high-risk participants, we found that grantees reported a high success rate in assisting participants to avoid adolescent pregnancies.
Although it is difficult to compare the pregnancy avoidance rates of participants in Board-funded programs with the rates in their communities, we estimate that, between 1990 and 1993, female participants in Board-funded programs had an average pregnancy avoidance rate of 96.8 percent, compared to a rate of 91.1 percent for adolescents in their respective communities.
We appreciate the courtesy and cooperation extended to us by members of the Board, its staff, and the staff in the Department of Health and Social Services. The Board has not prepared a written response to this report. Instead, its staff indicated the report and the Board's response will be discussed at a future public meeting.
Sincerely,
Dale CATTanach
State Auditor