Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Agriculture

 

Financial Audit Division Report 04-24 Released June 10, 2004

Key Findings and Conclusions:

  • The department did not incorporate critical controls to ensure all receipts were deposited and accurately accounted for when implementing a new electronic licensing system.
  • The Grain and Produce Division did not collect sufficient fees since 1998 to cover over $969,000 in costs as required by statute. In addition, the division did not take timely corrective action to ensure inspection and weighing fees were accurately billed, and cannot determine outstanding accounts receivable. Also, the department is at risk of losing the U.S. Department of Agriculture’s authorization to provide inspection and weighing services in Minnesota, starting in April 2005.
  • The department properly accounted for ethanol grants and Rural Finance Authority loans.
The report contained four findings relating to internal control and legal compliance. Two findings repeat portions of findings contained in our last audit report on the department.
   Audit Scope:

Audit Period:
July 1, 2000 to June 30, 2003

Programs Audited:
  • Licensing and Inspection Receipts
  • Ethanol Grants
  • Rural Finance Authority Loans

Agency Background:

The Department of Agriculture administers programs that promote agricultural markets and programs, family farming, and conservation practices. The department enforces laws related to food safety and production. In fiscal year 2003, the department collected approximately $27 million and spent $61 million.

More Information

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