Report Summary
Financial-Related Audit
Citizen's Council on Voyageurs National Park
Three Fiscal Years Ended June 30, 1999
Key Findings and Recommendations:
- The legal status of the council is unclear. Although the council did not receive funding for fiscal years 2000 and 2001, the statute that established the council still exists. The Department of Administration should work with the Attorney General's Office to determine the legal status of the council. If necessary, the department should seek legislation clarifying the council's status. The Department of Administration should properly dispose of the council's assets based on the determination of the council's legal status. (Finding 1, page 4)
- The Department of Administration loaned the council's non-financial records to the Koochiching County Historical Museum. The Department of Administration and the council did not have the authority to unilaterally dispose of these council records. The Department of Administration should submit a request to the Records Disposal Panel for a determination of the disposition of all of the council's records, including those currently on loan to the Koochiching County Historical Museum. (Finding 2, page 5)
- The council chair violated conflict of interest provisions when he approved a $1,500 purchase order to a vendor of which he is an officer. The Department of Administration should work with the Attorney General's Office to resolve the conflict of interest.
(Finding 3, page 7)
- The council paid $990 in per diems to an ineligible council member employed by the State of Minnesota. The Department of Administration should obtain repayment for the per diem payments made to ineligible employees. (Finding 4, page 8)
- The council was inappropriately charged $240 in per diem and related expenses for a member of an unrelated council. The Department of Administration should resolve the inappropriate payment. (Finding 5, page 9)
The Legislature established the Citizen's Council on Voyageurs National Park in 1975. Pursuant to Minn. Stat. Section 84.B11, subd. 2, the council's purpose was to "conduct meetings and research into all matters related to the establishment and operation of Voyageurs National Park.&
This financial-related audit report contains the conclusions of our audit of the council's payroll and administrative expenditures for the period from July 1, 1996, through June 30, 1999. It also contains the conclusions of our review of the Department of Administration's process to close out the financial activities of the council and dispose of its assets.
