Minnesota Office of the Legislative Auditor
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Report Summary
Minnesota Pollution Control Agency

Programs Selected for
Fiscal Year 1997 Statewide Audit

 

Public Release Date: March 13, 1998 No. 98-15

Background Information

The Minnesota Pollution Control Agency (MPCA) was established in 1967 to protect Minnesota's environment through monitoring environmental quality and enforcing environmental regulations. The Legislature also established the Minnesota Pollution Control Agency Citizens Board to make policy decisions for the MPCA. The board consists of the commissioner and eight members who are appointed by the Governor and confirmed by the senate to four-year staggered terms. Mr. Peder Larson has been the commissioner of the MPCA since July 8, 1996.

Selected Audit Areas

Our audit scope was limited to those areas material to the state of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 1997, and to the Single Audit objectives. Our review of the Landfill Cleanup Program focused on the capital projects expenditures for construction during fiscal year 1997. Those expenditures amounted to approximately $10.45 million. These capital projects are funded out of general obligation bonds. In addition, we reviewed the state's long-term financial obligation related to the estimated postclosure costs for the operation of landfills now under MPCA control. As of June 30, 1997, that liability was approximately $307.6 million. In addition, we reviewed the Superfund State Site-Cooperative Agreements (CFDA #66.802). Total federal and state match expenditures under the Superfund program during fiscal year 1997 were approximately $2.22 million.

Conclusions

The Minnesota Pollution Control Agency properly recorded its capital projects expenditures for construction in the state's accounting system (MAPS) for fiscal year 1997. In addition, the MPCA's calculation of the state's long-term liability for closure and postclosure care was reasonable and was properly disclosed in the state of Minnesota's Comprehensive Annual Financial Report.

The Minnesota Pollution Control Agency properly recorded the financial activities of the Superfund Program (CFDA # 66.802) in the state's accounting system (MAPS) for fiscal year 1997. In addition, the MPCA complied, in all material respects, with federal regulations applicable to the Superfund program.

 

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