Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary


Management Letter


State Agricultural Society

For the Year Ended October 31, 1999


Key Finding and Recommendations:

  • The State Agricultural Society has not adequately documented its computerized accounting systems. We recommended that the society create documentation for its computer system and programs. Also, the society should require any computer consultants to provide documentation as one of the consultant contract deliverables.

This management letter addresses an internal control weakness we found during our annual audit of the State Agricultural Society. The State Agricultural Society operates Minnesota's annual state fair and maintains the state fairgrounds. The society earned about $23 million in operating revenues during fiscal year 1999 and had total assets of almost $27 million on October 31, 1999. The society's response to our recommendations is included in the report.

More Information

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