Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary


Financial-Related Audit

Sentencing Guidelines Commission

July 1, 1998, through June 30, 2001


Overall Conclusions

The Sentencing Guidelines Commission's internal controls provided reasonable assurance that it accurately recorded commission personnel costs, administrative expenditures, and a pilot project grant in the state's accounting and payroll systems for the period July 1, 1998, through June 30, 2001. For the items tested, the commission complied with applicable finance-related legal provisions governing those activities.

Agency Background

The Sentencing Guidelines Commission, comprised of 11 members, operates under Minn. Stat. Section 244.09. It conducts ongoing research regarding sentencing practices and other matters relating to improvement of the criminal justice system. Scott Swanson is the current executive director of the commission.

The Sentencing Guidelines Commission finances its operations through General Fund appropriations. The Department of Corrections provides accounting and personnel services to the commission. The commission's appropriations were $445,000, $567,000, and $648,000 for fiscal years 1999, 2000, and 2001, respectively. The fiscal year 2001 appropriation included funding of a $100,000 pilot project grant to Ramsey County.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope or our work at the Sentencing Guidelines Commission included payroll and other administrative expenditures for rent, services, supplies, and equipment. We also examined the commission's pass-through grant to fund a pilot project for county use of a sentencing guidelines database.

More Information

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