Department of Military Affairs
For the Year Ended June 30, 1993;
|Public Release Date: June 17, 1994
- Evaluate Internal Control Structure: Military construction, Amy and Air National Guard reimbursements (CFDA #12.00), payroll, state and federal administrative expenditures, and Minnesota State Armory Building Commission revenue and expenditures.
- Test Compliance with certain Finance-Related Legal Provisions.
We found four weaknesses in the internal control structure:
- The Armory Building Commission's bank account is not collateralized for balances exceeding $100,000.
- The Armory Building Commission is not monitoring for compliance with the federal arbitrage restriction and rebate requirements.
- The department overcompensated three National Guard members under the re-enlistment and tuition reimbursement programs.
- The department overpaid the Department of Natural Resources under an interagency agreement.
We found one departure from finance-related legal provisions:
- The department has entered into an employment relationship with a former employee contrary to Minn. Stat. Section 16B. 17.