Minnesota Office of the Legislative Auditor
Financial Audit Division


Minnesota Office of the Legislative Auditor Menu

Report Summary
Department of Economic Security

Financial Audit

For the Year Ended June 30, 1994;


Public Release Date: May 5, 1995 No. 95-20


Review Internal Control Structure for the following programs: Food Distribution, Employment Services Administration, Unemployment Insurance, Dislocated Workers, Job Training Partnership Act, Disaster Unemployment Assistance, Rehabilitation Services Basic Support, Low Income Home Energy Assistance Block Grant, Social Security-Disability Insurance.

Test compliance with certain finance-related provisions.


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

  • The department has assigned incompatible accounting duties to an employee in the fiscal services section.
  • The department did not have an adequate accounting system for the Disaster Unemployment Assistance Program.
  • The department's internal controls over combined wage claim and overpayment receipts need improvement.

We found one area where the department had not complied with finance-related legal provisions:

  • The department is inappropriately subsidizing employee parking.


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