Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Office of the Attorney General

Financial and Compliance Audit

For the Two Years Ended December 31, 1994;

 

Public Release Date: July 21, 1995 No. 95-33

Agency Background

The Office of the Attorney General was established by Article V of the constitution of the State of Minnesota. Hubert H. Humphrey III is currently serving his fourth term as Attorney General. The Attorney General's main duties include providing legal advice, representing state agencies and their officials, and offering direct assistance to citizens of Minnesota. The Attorney General also represents Minnesota in civil and criminal cases and is a member of the Executive Council, the Pardons Board, the Land Exchange Board, and the State Board of Investment. Total expenditures of the Office of the Attorney General during the audit period was $50.8 million.

Audit Areas and Conclusions

Our audit scope included a review of payroll (including amounts paid by other state agencies through interagency agreements), billings for services, and rent payments for the period January 1, 1993, through December 31, 1994.

The Attorney General's Office (AGO) had numerous problems with its billing system and receipt process for interagency agreements. The AGO did not review or document changes that state agencies made to their bills. The AGO lacked procedures to follow up on accounts receivable. The AGO inappropriately credited agencies with interagency agreements for overpayments of attorneys' salaries. The AGO also lacked procedures to ensure it did not bill for salaries paid through interagency agreements. However, new legislation effective July 1, 1995, eliminates the current process.

The Attorney General's Office appropriately processed and recorded its payroll transactions for the period January 1, 1993, through December 31, 1994.

The Office of the Attorney General appropriately processed and recorded its rent transactions for the period January 1, 1993, through December 31, 1994.

 

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