Report Summary
Board of Water and Soil Resources
Financial Audit
For the Three Years Ended June 30, 1993
Public Release Date: November 23, 1994 |
No. 94-56 |
Objectives
Assess Internal Control Structure: Personal Services; Grants--General Services, Cost Share Program, Local Water Resources Protection and Management, Wellner-Hageman Dam, Conservation Reserve, Flood Plain Management; and Real Property (Easements)--Reinvest in Minnesota.
Test compliance with certain finance-related legal provisions.
Conclusions
We found four areas where the internal control structure needed improvement:
- The Board of Water and Soil Resources (BWSR) did not adequately control employees'
overtime.
- BWSR does not properly control timesheets for its employees working in field offices.
- Payroll and personnel duties are not adequately segregated.
- BWSR did not exercise adequate fiscal oversight of grants to local governments.
We found two departures from finance-related legal provisions:
- BWSR did not resolve a potential conflict of interest by a board member.
- BWSR needs to develop a plan to properly retain records.