|Public Release Date: April 30, 1998||No. 98-29|
The Peace Officer Standards and Training Board was established in 1978. The board is composed of the superintendent of the Bureau of Criminal Apprehension and 14 members appointed by the Governor. John Laux was appointed executive director in January 1995. The board operates under Minn. Stat. Sections 626.84 to 626.863. The board is responsible for:
Objectives and Conclusions
The objectives of our audit were to gain an understanding of the internal control structure over the financial activities of the Peace Officer Standards and Training Board and to determine if the board complied with material finance-related legal provisions. The areas covered by our audit were license and exam receipts, grants, and payroll for the period July 1, 1995, through June 30, 1997.
We found that the board generally designed and implemented internal controls over license and examination fee receipts, grants, and payroll to provide reasonable assurance that transactions were accurate, properly recorded in the accounting system, and in compliance with applicable legal requirements and management's authorization.
However, we noted certain areas where the board needs to improve internal controls over receipts and its licensing system. Another finding addresses the separation of payroll duties.
The board agreed with the audit report's findings and recommendations. They immediately addressed the receipts and payroll concerns and have developed plans to improve controls over the board's licensing system.