Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Office of the Secretary of State

Financial Audit For the Two
Calendar Years Ended December 31, 1996

 

Public Release Date: May 9, 1997 No. 97-27

Agency Background

Article V of the State Constitution established the Office of the Secretary of State, which operates under Minnesota Statute, Chapter 5. The Secretary of State is elected for a four-year term. Joan Anderson Growe has served successive terms as the Secretary since January 1975. The Secretary serves as the chief election official of the state. In addition, the Secretary is the custodian of the state seal. The Office of the Secretary of State serves as the official repository for various public documents of the state.

Audit Areas and Conclusions

Our audit scope included a review of fee and surcharge revenues, refunds, payroll, and capital equipment expenditures for the period from January 1, 1995, through December 31, 1996.

We reviewed fee and surcharge revenue collected by the Office of the Secretary of State, including revenue refunds. The office designed and implemented internal controls to provide reasonable assurance that it properly administered fee and surcharge revenue. The office also complied with applicable finance-related legal provisions for the fees tested.

We also audited payroll and capital equipment expenditures made by the Office of the Secretary of State. The office designed and implemented adequate internal controls to provide reasonable assurance that it accurately paid, recorded, and reported payroll and capital lease expenditures.

 

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