Minnesota Office of the Legislative Auditor
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Report Summary
Minnesota State Council On Disability

Financial Related Audit
Two Fiscal Years Ended June 30, 1997

 

Public Release Date: May 8, 1998 No. 98-30

Agency Background

The Minnesota State Council on Disability serves as the primary agency that recommends and advocates programs and legislation that impact disabled persons in the state. The council operates under Minn. Stat. Sections 256.481 and 256.482. The council is governed by 21 members who are appointed to staggered three-year terms by the Governor. Council members represent both the general public and organizations that work with disabled individuals. The council members select the executive director who provides administrative support and leadership in implementing council mandates, policies, and objectives. The current executive director is Clell Hemphill.

Objectives and Conclusions

The objectives of our audit were to gain an understanding of the internal control structure over the accounting and reporting of the council's financial activities and to determine whether the council complied with material finance-related legal provisions. The areas covered by our audit included payroll and member per diems, grants, and other administrative expenditures for the two year period ended June 30, 1997.

Generally, the council designed internal controls to provide reasonable assurance that its major financial activities were accurately reported in the state's accounting system and complied with applicable legal provisions and management's authorizations. However, the council did not adequately separate the payroll and personnel functions.

The Minnesota State Council on Disability agreed with the finding in the audit report. To strengthen internal controls over payroll, the executive director will approve biweekly payroll expenditures.

 

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