Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Pollution Control Agency

Financial Audit

For the Three Years Ended June 30, 1995

 

Public Release Date: August 30, 1996 No. 96-34

Agency Background

The mission of the Pollution Control Agency (PCA) is to serve the public in the protection and improvement of the state's air, water, and land resources. The agency assesses the state's environmental status, provides regulatory approvals, acts on enforcement and complaints resolution, and implements strategies that will protect and enhance public health and the state's environment.

PCA consists of both a policy board and staff agency. The Legislature established a board of nine citizens appointed by the Governor to make policy decisions for the PCA. The agency was under the direction of Commissioner Charles Williams during the audit period and until his resignation effective in July 1996. The agency is organized into one general support division, a regional support office, and four operational divisions: Water Quality, Air Quality, Ground Water and Solid Waste, and Hazardous Waste. Regional offices are located in Brainerd, Detroit Lakes, Duluth, Marshall, and Rochester. The PCA has approximately 750 employees.

Audit Areas and Conclusions

Our audit scope was for the period from July 1, 1992 through June 30, 1995. We reviewed sources of funds including appropriations, federal grants, and fee receipts. We also reviewed the uses of funds including payroll, contractual services, grants and other administrative expenditures during the audit period.

Generally, we found that the agency conducted its fiscal affairs in a reasonable and prudent manner. The agency properly accounted for its resources. The agency monitored the use of funds throughout the audit period. The agency accurately and timely recorded most financial transactions related to its operations. We found, however, that the agency overreimbursed some employees for travel expenses, but the individual overpayments were relatively small.

 

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