We reviewed the state’s internal controls over its financial reporting process and its compliance with legal requirements related to financial reporting. We identified some significant deficiencies in the state’s internal controls over financial reporting. Our report contains two findings.Parks and Trails Fund (Feb 11)
This audit assessed internal controls over and compliance with legal requirements for the use of Legacy money from the Parks and Trails Fund by the Department of Natural Resources and the Metropolitan Council. Our report contains two findings.Environment and Natural Resources Trust Fund (Feb 11)
This audit assessed internal controls over and compliance with legal requirements for the use of money from the Environment and Natural Resources Trust Fund by the Department of Natural Resources, Metropolitan Council, and University of Minnesota. Our report contains five findings concerning internal control weaknesses and compliance.County Audits (Feb 4)
We examined the efficiency of county audits conducted by the Office of the State Auditor (OSA) in response to a legislative mandate. We found that CPA firms have generally charged less than OSA for county audits, but we could not conclude that OSA was therefore less efficient since other factors affect the cost of audits. We present the opinions of county administrators and our own perspective on the county audit controversy, and we recommend a resolution.
Financial AuditDepartment of Human Services Oversight of MNsure Eligibility Determinations for Public Health Care Programs (Jan 28)
Department of Agriculture, including the Rural Finance Authority (Jan 28)