Minnesota Office of the Legislative Auditor
Financial Audit Division

Menu

Minnesota Office of the Legislative Auditor Menu

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.

 

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