Office of the Legislative Auditor - Financial Audit Division

Report Summary

Office of the Governor

January 1, 2001, through January 6, 2003

The Office of the Legislative Auditor audits each of the constitutional officers twice during each term pursuant to Legislative Audit Commission policy. This audit focused on the financial activities during the final two calendar years of Governor Jesse Ventura's administration.

Key Finding

• Office of the Governor funds were used to reimburse one employee for ineligible travel costs. The Department of Administration provided administrative support to the Office of the Governor for the Minnesota Office of Citizenship and Volunteer Services (MOCVS). The department inappropriately reimbursed the employee for hotel costs totaling $273, which it had also paid directly to the purchasing card company. We recommended recovery of the overpayment, and that the office compare purchasing card statements with employee expense reimbursements to ensure expenses are not paid for twice.

In conjunction with the audit of the Office of the Governor, we issued separate reports on our examination of the Governor's Residence Council and a review of Governor-elect transition funding provided for Governor Tim Pawlenty. Financial activities for both of these areas are managed by the Department of Administration.

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 Office of the Governor included payroll, travel, and administrative expenditures for rent, membership fees, communications, supplies and equipment, and Governor's residence user reimbursements. We also reviewed expenditures related to activities of the Governor, including executive protection, volunteer services, and Governor-elect transition costs, which are administered by other state agencies.