Minnesota Office of the Legislative Auditor
Financial Audit Division


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Report Summary
Department of Labor and Industry

Programs Selected For

Fiscal Year 1993 Statewide Audit;


Public Release Date: March 23, 1994 No. 94-10


Evaluate internal control structure: Special Workers' Compensation Fund revenues, and Special Workers' Compensation Fund expenditures.

Test compliance with certain finance-related legal provisions.


We found three areas where the internal control structure needed improvement:

  • The department does not always verify the validity of a claim before making payment.
  • The Special Compensation Fund's uninsured section has not verified ongoing permanent disability claims on a timely basis.
  • The department paid temporary partial disability benefits without verifying the claimants' employment status.

We found no departures from finance-related legal provisions.


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