Office of the Legislative Auditor - Financial Audit Division

Report Summary
Campaign Finance and Public Disclosure Board

Financial Audit For the Period
July 1, 1997, through June 30, 1999

Agency Background

The Legislature established the Ethical Practices Board in 1974, as part of the Ethics in Government Act, under Minnesota Statute Chapter 10A. (Effective in July 1997 the Legislature changed the board's name to the Campaign Finance and Public Disclosure Board to better describe its responsibilities.) The Governor appoints the six-member board to staggered four-year terms, with the advice and three-fifths consent of the Senate and House of Representatives. The board appointed Jeanne Olson as the executive director in July 1995.

The Campaign Finance and Public Disclosure Board is the service and regulatory agency that:

• enforces state laws requiring the disclosure of public and local officials' financial interests and potential conflicts of interest;
• oversees and enforces state laws for the disclosure of lobbying expenditures to influence state legislative, administrative, and official actions of governmental units;
• reviews, monitors, and compiles receipts and expenditures reported by political parties, campaign committees, and political funds for compliance with disclosure law requirements and adherence to applicable expenditure limits; and
• administers the State Elections Campaign fund distributions to qualified state candidates and the state committees of political parties.

The board receives state appropriations for its operational activities.

Audited Areas and Conclusions

Our audit scope included the State Elections Campaign Fund and payroll and per diem expenditures for the period from July 1, 1997, to June 30, 1999.

We concluded that the Campaign Finance and Public Disclosure Board properly recorded, allocated, and distributed State Elections Campaign funds to eligible candidates and state committees of political parties. In addition, for the items tested, the board complied with material finance-related legal provisions for the State Elections Campaign fund.

We concluded that the Campaign Finance and Public Disclosure Board accurately recorded payroll and per diem expenditures in the accounting records. In addition, for the items tested, the board complied with applicable statutory provisions and bargaining unit agreements.