September 27, 2007
The Honorable, The Legislature:
We have completed financial audits of Mendota and Winnebago Mental Health Institutes for the period July 1, 2005, through June 30, 2006. The audits were requested by the Department of Health and Family Services to comply with requirements of the Joint Commission on Accreditation of Healthcare Organizations. We were able to express an unqualified opinion on each Institute's financial statements.
Mendota and Winnebago Mental Health Institutes are licensed and accredited hospitals that provide specialized diagnostic, evaluation, and treatment services for mentally ill children and adults. The Institutes also provide services to forensic patients referred to them through the criminal justice system. The Institutes are funded through a mix of general purpose revenue and program revenue.
Each Institute reported a financial gain for fiscal year 2005-06. Mendota reported a gain of $1.2 million, and Winnebago reported a gain of $1.8 million. In each case, operating revenues increased enough to offset increases in operating expenses, such as salary and fringe benefit costs. Further, each Institute reported a positive accounting balance, which is reflected in its financial statements as unrestricted net assets.
As part of our audit, we followed up on internal control concerns reported in our prior year's audit related to administration of approximately $395,000 in client funds by the Program of Assertive Community Treatment, an outpatient unit of Mendota. To assist clients in managing their own money, staff receive and disburse funds on their behalf. In accepting client funds, the State is responsible for ensuring proper controls are in place to reduce the risks of error or misappropriation. While some improvements were made, internal control concerns remain related to client funds administered by the Program of Assertive Community Treatment, including a lack of separation of duties and limited oversight of operations.
We appreciate the courtesy and cooperation extended to us by Department of Health and Family Services staff during our audit. A response from the Department follows our report.
Respectfully submitted,
Janice Mueller
State Auditor
State of Wisconsin
Department of Administration
September 28, 2007
The Honorable, The Legislature:
This report is transmitted as required by s.
20.002(11)(f), Wisconsin Statutes, (for distribution to the appropriate standing committees under s.
13.172(3), Wisconsin Statutes) and confirms that the Department of Administration has found it necessary to exercise the "temporary reallocation of balances" authority provided by this section in order to meet payment responsibilities and cover resulting negative cash balances during the month of August 2007.
On August 8, 2007, the General Fund cash balance closed at a negative $441 thousand. This negative balance continued through August 9, 2007, when the fund's cash balance closed at a positive $21.4 million. The negative balance was due to the difference in the timing of revenues and expenditures.
On August 1, 2007, the Dry Cleaner Environmental Response Fund cash balance closed at a negative $30 thousand. This negative balance continued through August 2, 2007, when the fund's cash balance closed at a positive $38 thousand. The negative balance was due to the difference in the timing of revenues and expenditures.
On August 1, 2007, the Wisconsin Health Education Loan Repayment Fund cash balance closed at a negative $2 thousand. This negative balance continued through August 31, 2007, when the fund's cash balance closed at a negative $2 thousand. The negative balance was due to the difference in the timing of revenues and expenditures.
The General Fund, Dry Cleaner Environmental Response Fund and Wisconsin Health Education Loan Repayment 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 joint committee on Finance.
State of Wisconsin
Department of Veterans Affairs
September 28, 2007
The Honorable, The Legislature:
In accordance with Wis. Stats. s.45.35(3d)(b), the Wisconsin Department of Veterans Affairs and the Wisconsin Council on Veterans Programs jointly submit the biennial report to the Chief Clerk of each house of the Legislature for distribution to the Legislature under s.
13.172(2). The reports include a general summary of the activities and membership over the past two years of the Council on Veterans Programs and from each organization represented on the Council.
S346
Inactive Council member organizations:
Veterans of WWI and the Federation of Minority Veterans (also known as the Federation for Culturally Diverse Veterans).
The information contained in the report was compiled by WDVA staff and the Council Chairman from materials submitted by the representative from each active organization on the Council.
Please do not hesitate to contact me at (608) 266‐1315 for further information or assistance.
Sincerely,
William J. Kloster
Acting Secretary
University of Wisconsin
Hospital and Clinics
September 30, 2007
The Honorable, The Legislature:
Pursuant to Chapter 233.04 of the legislation governing the operations of the University of Wisconsin Hospitals and Clinics Authority, enclosed is our 2006-2007 annual report on the patient care, education, research and community service activities and accomplishments of the authority, and an audited financial statement for the year.
For questions, or to receive additional copies, please contact Beth Fultz, UWHC Director of Corporate Communication, at 263-5967,
bfultz@uwhealth.org.
Sincerely,
UW Hospital and Clinics Authority
__________________
Pursuant to Senate Rule 17 (5), Senator Plale added as a coauthor of
Senate Bill
271
.
__________________
Relating to price gouging during an emergency.
Submitted by Department of Agriculture, Trade and Consumer Protection.
Report received from Agency, October 3, 2007.
Referred to committee on Small Business, Emergency Preparedness, Workforce Development, Technical Colleges and Consumer Protection, October 4, 2007
.
__________________
Chief Clerk Marchant, with unanimous consent, asked that the Senate adjourn until Tuesday, October 9, 2007.
Adjourned.
4:01 P.M.
