Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary


Financial-Related Audit Report


Minnesota Labor Interpretive Center

Four Fiscal Years and Six Months Ended December 31, 1999


The Minnesota Labor Interpretive Center is a public, non-profit corporation of the state operating under the authority of Minn. Stat. Chapter 138A. Its original mission was to foster learning and awareness about the history of labor and working people in Minnesota and to oversee the construction and operation of a new facility dedicated to labor history. During the audit period, the center's board of directors consisted of ten members, and the agency employed two staff. Mr. David Roe has been chair of the board since it was created.

The center no longer receives state appropriations to fund its operations. The Governor vetoed the center's operations funding as of July 1, 1999, and capital funding for a renovated facility was cancelled. The center's statutory authority still exists; however, it must receive funding from other sources, such as gifts, or continue as a volunteer organization.

Conclusions

For the items tested, the center properly compensated its employees, appropriately procured goods and services, and paid vendors based on management or board authorization. We found that the center accurately paid vendors for goods received and contract services performed. The center's transactions were properly recorded on the accounting system.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work at the Minnesota Labor Interpretive Center, Inc. included payroll and administrative expenditures. Our audit focused on proper recording of the center's transactions and compliance with finance-related legal provisions and management's authorization.

More Information

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