Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Natural Resources

Programs Selected For

Fiscal Year 1993 Statewide Audit;

 

Public Release Date: March 9, 1994 No. 94-06

Objectives

Evaluate internal control structure: Permanent School Fund timber sales, mineral receipts, and land sales: Sport Fish Restoration Program payroll and expenditures.

Test compliance with certain finance-related legal provisions.

Conclusions

We found one area where the internal control structure needed improvement:

  • DNR does not effectively ensure that all Fish Restoration Program expenditures are submitted for federal reimbursement.

We found no departures from finance-related legal provisions.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155