Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Natural Resources
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-02 Released January 15, 2009

Conclusions

The Department of Natural Resources' internal controls were not adequate to ensure that it used dedicated Game and Fish Fund revenues in accordance with applicable legal requirements. Controls were generally adequate to ensure the department properly accounted for the sources of Game and Fish Fund revenues. The department's controls were not adequate for its cell phone, travel, and purchase card expenditures. For the items tested, the department did not comply with some finance-related legal requirements. The department did not resolve three of six prior audit findings.

Key Findings

  • The department did not use consistent, appropriate methods to allocate Police and Fire Aids revenue, payroll expenses, and central support service costs to the Game and Fish Fund and its dedicated accounts.
  • The department did not fully reimburse the Game and Fish Fund for costs associated with its hosting of the North American Wildlife Enforcement Officers Association's annual conference.
  • The department did not sufficiently reduce the risk created by incompatible access to the state's accounting system.
  • The department did not review a key report to validate electronic payroll transactions.
  • The department did not ensure compliance with policies related to cell phone and purchase card use by its employees and did not always have documentation to support authorization of special expenses.

Audit Objectives and Scope

 

ObjectivesPeriod Audited
  • Internal Controls
  • Compliance
July 1, 2005, through April 30, 2008
 
Programs Audited
  • Game and Fish Fund Sources and Uses
  • Cell Phones
  • Purchasing Cards
  • Travel

Background

The Department of Natural Resources works to conserve and manage the state's natural resources, provide outdoor recreation opportunities, and provide for commercial uses of natural resources in a way that creates a sustainable quality of life. The Game and Fish Fund's receipts are dedicated to specific purposes related to this mission.

More Information

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