Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Gambling Control Board

 

Financial Audit Division Report 05-44 Released August 5, 2005

Overall Conclusion:

The Gambling Control Board’s internal controls were adequate for the items we tested. The board complied with material finance-related legal provisions, except for the meal expense issue cited below.

Finding:

  • The board did not adequately monitor employee and board member travel times. As a result, the board inappropriately reimbursed an employee’s meal expense.
The report contained one legal compliance finding. The prior report finding concerning per diem payments is no longer relevant.
  

Audit Scope:

Audit Period:
July 1, 2001, to June 30, 2005

Programs Audited:
  • License, Permit, Fee, and Fine Revenues
  • Payroll Expenditures
  • Other Administrative Expenditures

Agency Background:

The Gambling Control Board regulates lawful gambling in Minnesota. The board has the power to issue and revoke charitable gambling licenses. It conducts periodic audits and compliance reviews to ensure the integrity of operations and monitor the use of net profits by gambling organizations.

The board, which operates according to Minnesota Statutes, Chapter 349, consists of seven members who each serve four-year terms.

More Information

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