Office of the Legislative Auditor - Financial Audit Division

Report Summary

Department of Administration

Governor-elect Transition Funding

In conjunction with our audit of the Office of the Governor, we examined the Governor-elect transition funding of $250,000 made available to Governor Tim Pawlenty by the Office of the Attorney General through an interagency agreement. The Department of Administration's Management Analysis Division provided administrative support for the transition office and recorded transactions in the state's accounting system. The division spent a total of $60,339 for the transition activities and returned the unspent balance of $189,661 to the Office of the Attorney General on April 2, 2003.

Key Findings

• The Management Analysis Division did not follow all of the legal requirements for contracting of professional and technical services for Governor-elect Tim Pawlenty's transition team. The timing of funding, and the lack of a defined financial structure for the transition office, caused contractors to complete a significant portion of the work prior to having fully executed contracts, and required that contracts be amended for unanticipated travel costs. In addition, the transition office obtained legal services totaling $9,200 without a formal contract, and one delayed contract was unnecessary.

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 Department of Administration was limited to financial activities of the Governor-elect Transition Office.