Minnesota Office of the Legislative Auditor
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Report Summary
Capitol Area Architectural and Planning Board

Financial Audit

For the Three Years Ended June 30, 1994;

 

Public Release Date: May 19, 1995 No. 95-22

Agency Background

The Legislature created the Capitol Area Architectural and Planning Board in 1967. It is authorized through Minn. Stat. Section 15.50. In part, the Legislature established the board to "preserve and enhance the dignity, beauty and architectural integrity of the capitol, the buildings immediately adjacent to it, the capitol grounds and the capitol area." The board consists of ten members; the lieutenant governor, four members appointed by the governor, three members appointed by the mayor of Saint Paul, a state representative, and a state senator. In addition to the board staff, an advisory committee of three persons exists to advise the board on all architectural and planning matters.

The board receives appropriations from the General Fund for its administrative costs, and from the proceeds of general obligation bonds for specific projects.

Audited Areas and Conclusions

Our audit scope included project and administrative expenditures for the period from July 1, 1991 through June 30, 1994.

We determined that the board has not provided adequate control over the structure, role, and compensation of the advisory committee. Specifically, the board had not set terms for the committee membership, had not prohibited members of the advisory committee from providing contractual services for board projects, and had not established appropriate compensation for the advisory committee members.

We found that, generally, the board had properly administered its capital projects to ensure that it expended the funds in accordance with appropriation laws and , if applicable, with bond restrictions. However, relating to the board's project expenditures, we found that the board had not entered into agreements with organizations raising private funds for certain projects, had charged some inappropriate payroll costs to project accounts, and had not reached agreement with the Department of Administration concerning interagency joint projects.

Concerning administrative expenditures and other issues, we found that, except for certain travel disbursements noted in a separate report titled, "Special Review: Certain Activities of the Executive Secretary," the board expended its General Fund appropriation in a reasonable and prudent manner. We also found that the board had not appropriately established its relationship with the Department of Administration to provide administrative support services.

 

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