Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Corrections

Statewide Audit Selected Audit Areas
For the Fiscal Year Ended June 30, 1998

 

Public Release Date: January 22, 1999 No. 99-5

Background

The Department of Corrections is a service and regulatory agency that provides correctional facilities and community programs for adjudicated delinquent and adult felons. The department operates ten correctional facilities throughout Minnesota. During fiscal year 1994, the department centralized the management, production coordination sales, marketing, designing, purchasing, and accounting operations of the industries program. Mr. Gothriel La Fleur was commissioner of the department from August 5, 1996, to December 30, 1998. Mr. Dennis Benson was appointed acting commissioner effective January 4, 1999.

Selected Audit Areas and Conclusions

Our audit scope was limited to the financial activities within the Department of Corrections that were material to the State of Minnesota's Comprehensive Annual Financial Report for the fiscal year ended June 30, 1998. Our scope included Minnesota Correctional Industries (MINNCOR) Enterprise Fund sales and cost of goods sold.

We qualified our report, dated December 1, 1998, on the State of Minnesota's Comprehensive Annual Financial Report because insufficient audit evidence exists to support the State of Minnesota's disclosures with respect to the year 2000. Auditing the state's year 2000 compliance efforts was not an objective of this audit. As a result, we do not provide assurance that the Department of Corrections is or will be year 2000 ready, that its year 2000 remediation efforts will be successful in whole or in part, or that parties with which the Department of Corrections does business will be year 2000 ready.

For the areas audited, the Department of Corrections' financial activities were fairly presented in the State of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 1998. As a result of our procedures, we identified no weaknesses in internal control or instances of noncompliance with finance-related legal provisions, for the items tested.

More Information

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