Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary


Financial-Related Audit Report

Minnesota Veterans Home - Luverne

July 1, 1998, through June 30, 2001


Overall Conclusions:

The Minnesota Veterans Home - Luverne (home) adequately safeguarded and accurately reported its revenues, including maintenance fees, federal per diem receipts, resident deposits, and donated gifts in the accounting system. The home's payroll expenditures were accurately reported in the accounting records. For the items tested, the home properly disbursed and recorded resident withdrawals and expenditures from resident accounts, and properly used gifts for designated purposes.

Background

The Minnesota Veterans Home - Luverne was founded in 1993 and is one of five homes operating under the general direction of the Minnesota Veterans Homes Board. The home provides skilled nursing care for veterans and spouses who meet eligibility and admission requirements. It is a licensed care facility and is currently operating at a full capacity of 85 beds. Ms. Pamela Barrows is the current administrator and has been since the home's inception.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Minnesota Veterans Home - Luverne included cost of care, payroll, resident trust accounts, and Gift Fund activity.

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