Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Minnesota Veterans Home - Hastings

 

Financial Audit Division Report 05-50 Released September 14, 2005

Overall Conclusion:

Except as discussed in the three findings included in this report, the Minnesota Veterans Home – Hastings' internal controls were adequate, and the home complied with material finance-related legal provisions.

Findings:

  • The home overpaid two employees for retroactive salary increases.
  • The home did not record some local checking account activity in the accounting records.
  • The home established an unauthorized imprest cash account used primarily for resident activities.
The report contained three findings related to internal control and legal compliance. The home fully resolved eight and partially resolved one prior audit findings.
   Audit Scope:

Audit Period:
July 1, 2001, through June 30, 2004

Programs Audited:
  • Payroll
  • Cost of Care
  • Resident Trust Accounts
  • Lease and Service Contract Receipts
  • Gift Fund Activity

Agency Background:

The Minnesota Veterans Home – Hastings operates as a domiciliary residence for eligible veterans. The home has a capacity of 199 residents at its campus and another six residents in a transitional house it owns in the city of Hastings.

 

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