Latest Audits from the Legislative Audit Bureau

The Legislative Audit Bureau (LAB) recently released two audits – the first on the Governor’s Read to Lead to Development Fund and the second on a Dental Services Grant provided to the Marquette University School of Dentistry.

Governor’s Read to Lead Development Fund — As required by s. 13.94(1)(dL), Wis. Stats., the LAB completed a financial review of the Governor’s Read to Lead Development Fund for fiscal year (FY) 2011-12 and FY 2012-13. The Fund was created by 2011 Wisconsin Act 166 to provide grants to school boards and other persons in support of literacy and early childhood development programs. LAB reports that no expenditures have been incurred nor any commitments made since the establishment of the Fund, so at the end of FY 2012-13, the Fund had a balance of $400,449.

Dental Services Grant — As authorized by s. 13.94(1)(dg), Wis. Stats., LAB completed a financial review of the dental services grant provided by the Department of Health Services to the Marquette University School of Dentistry for fiscal year (FY) 2010-11 and FY 2011-12. During that two-year period, Marquette University received $5.0 million in general purpose revenue to help fund dental services provided to underserved individuals at clinics in various locations throughout Wisconsin. LAB’s review confirmed that dental services grant funds were expended only for services normally considered a part of comprehensive general dental treatments.