Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Corrections'
Faribault and Shakopee Facilities
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-27 Released August 13, 2009

Conclusions

The Minnesota Department of Corrections’ business office for the correctional facilities at Faribault and Shakopee generally had adequate internal controls to ensure that it safeguarded assets, produced reliable financial information, and complied with finance-related legal requirements. For the items tested, the department complied with finance-related legal requirements over its financial activities.

Finding

The Faribault and Shakopee correctional facilities did not retain documentation to support management’s prior authorization for employee overtime.

Audit Objectives and Scope

ObjectivesPeriod Audited
  • Internal Controls
  • Legal Compliance
  • Financially Prudent Operations
July 1, 2006, through March 31, 2009
 
Programs Audited
  • Payroll Expenditures
  • Travel Expenditures
  • Administrative Expenditures, including Fixed Assets
  • Offender Accounts
  • Computer System Security Controls
More Information

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