Minnesota Office of the Legislative Auditor
Financial Audit Division


Minnesota Office of the Legislative Auditor Menu

Report Summary
Department of Military Affairs

Financial Audit

For the Year Ended June 30, 1993;


Public Release Date: June 17, 1994 No. 94-27


  • 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.


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