Key Finding and Recommendation:
Management letters address internal control weaknesses and noncompliance issues found during our annual audit of the state’s financial statements and federally-funded programs. The scope of our work in individual agencies is limited. During the fiscal year 2001 audit, our work at the Department of Natural Resources included an audit of timber sale and iron ore rent and royalty revenues, metro regional trail and park acquisition grants, flood hazard mitigation grants, office facility consolidation expenditures, and critical habitat expenditures.
Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155