Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Minnesota Municipal Board

Financial Audit For the Period July 1, 1995
through June 30, 1997

 

Public Release Date: May 22, 1998 No. 98-34

Background Information

The Legislature created the Minnesota Municipal Board in 1959. The board operates under Minn. Stat. Chapter 414 and is charged with the responsibility for conducting proceedings and issuing orders for creating, altering, or combining two or more governmental units. The board provides for the extension of municipal government to areas that are developed for residential, commercial, industrial, institutional, and governmental purposes. The board also protects the integrity of land use planning in municipalities and unincorporated areas.

The board is composed of three members who are appointed by the Governor and who serve six-year terms. The board convenes at least once a month and averages 100 meetings per year. The board appointed Christine M. Scotillo as executive director effective November 6, 1995. Other staff members include an assistant director and two clerical personnel.

Laws of 1997, Chapter 202, Article 5, Section 8 terminates the Minnesota Municipal Board effective on December 31, 1999. The Legislature transferred the authority and duties of the board to the Office of Strategic and Long-Range Planning.

Conclusions

The board designed internal controls to provide reasonable assurance that payroll, per diem, and other administrative expenditures were properly authorized, adequately supported, and accurately reported in the accounting records. The board also designed controls to provide reasonable assurance that revenues were appropriately collected and properly recorded on the accounting system and in compliance with fees authorized in board rules.

 

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