Overall Audit Conclusions
The Department of Finance has adequate controls to ensure that new appropriations recorded in the Minnesota Accounting and Procurement System (MAPS) agree with amounts authorized in law. The department also implemented computerized edits in MAPS to ensure that state agencies could not exceed the spending authority in their appropriation accounts. Furthermore, the department protected MAPS appropriation records from unauthorized changes. However, inadequate controls over appropriation transfers could provide state agencies with an avenue to circumvent spending authority limits and use funds for unauthorized purposes. Finally, we identified some appropriation accounts with large spending authority balances that were not properly secured.
Key Findings and Recommendations
This information technology audit assessed the adequacy of state agency spending authority controls. The Minnesota Legislature gives state agencies the authority to spend when it passes appropriation laws. The Legislature also codifies recurring spending authority decisions in Minnesota Statutes. Agencies must use funds for their prescribed purposes and not exceed the spending authority limits imposed by lawmakers. The Department of Finance plays a pivotal role in ensuring that state agencies do not exceed their spending authority limits.