Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Office of the Secretary of State

Financial Related Audit For the
Two Years Ended December 31, 1998

 

Public Release Date: April 30, 1999 No. 99-23

Background Information

Article V of the State Constitution established the Office of the Secretary of State, which operates under Minn. Stat. Chapter 5. The Secretary of State is elected for a four-year term. Joan Anderson Growe served as the Secretary of State during the audit period. Mary Kiffmeyer began her term as Secretary of State in January 1999. The Secretary of State serves as the state's chief election official and is the custodian of the state seal. The office is the official repository for various public documents of the state. The office also maintains a statewide computer network connecting the 87 county courthouses. This network allows users to access the records of registered voters, uniform commercial code filings, and state and county election results.

Audit Areas and Conclusions

Our audit scope included a review of fee and surcharge revenues, payroll, and other administrative expenditures for the period January 1, 1997, through December 31, 1998.

We reviewed fee and surcharge revenue collected by the Office of the Secretary of State, including revenue refunds. The office properly collected and recorded fee revenue, safeguarded receipts, and deposited collections in a timely manner.

We also audited payroll and other selected administrative expenditures. The office accurately recorded payroll and other administrative expenditures. The office complied with applicable finance-related legal provisions and applicable bargaining unit agreements.

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