Office of the Legislative Auditor - Financial Audit Division

The Office of the State Auditor’s internal controls were adequate, and the office complied with the finance-related legal requirements we tested.  However, the office had the following weaknesses in its operations:

• The office did not certify the correct costs of audits and exams of police and fire relief associations to the Department of Revenue.

• The office did not charge some local units of government interest on past-due accounts.

Audit Period:
January 1, 2005, to December 31, 2006

• Appropriation Control
• Audit Practice Receipts
• Payroll
• Administrative Expenditures

Agency Background:

The Office of the State Auditor was established by Article V of the Minnesota State Constitution and operates under Minnesota Statutes 2006, chapter 6.  The mission of the office is to ensure financial integrity, accountability, and cost-effectiveness of Minnesota's local governmental entities.  The office’s activities are financed primarily through General Fund appropriations.  The audit practice receipts collected from local units of government are deposited in the General Fund as nondedicated receipts.  Patricia Anderson was the State Auditor during the audit scope.  Rebecca Otto was elected State Auditor in November 2006 and took office on January 2, 2007.