71.  Terry Morton, commissioner of health and human services in New Hampshire, agrees.

72.  The biggest disagreement centered on two provisions in the health and human services bill.

73.  The auditor also said the commission has provided little leadership, direction and innovation in addressing state human services needs.

74.  The auditors said that at least four agencies, including schools and human services, had violated a federal law that prohibits an agency from exceeding its appropriated budget.

75.  The building houses mostly human services workers, who enter and exit without much fanfare through a cream-colored lobby with speckled tile floors and five elevators.

76.  The category includes disaster relief agencies like the Red Cross, as well as human services like youth and family programs and housing and employment agencies.

77.  The defendants were William Waldman, the New Jersey commissioner of human services, and Donna E. Shalala, the federal secretary of health and human services.

78.  The findings will be available online at www.medicare.gov in April, said Tommy Thompson, the health and human services secretary.

79.  The foundation funds programs aimed at eliminating childhood abuse and neglect as well as a number of other human services and cultural programs.

80.  The human services agency uses the cost reports to calculate how much it costs a facility to provide patient care and whether the state should increase Medicaid reimbursement rates.