Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota State Arts Board
Internal Control and Compliance Audit

 

Financial Audit Division Report 10-26 Released August 12, 2010

Conclusion

The Minnesota State Arts Board generally had adequate internal controls to ensure that it safeguarded its financial resources, accurately paid grantees in accordance with management authorizations, complied with finance-related legal provisions, and produced reliable financial data. For the items tested, the board generally complied with finance-related legal requirements. However, the board had not adequately assessed its internal control structure and needs to clarify finance-related legal requirements for its Arts and Cultural Heritage Fund grants. The board resolved three prior audit findings.

Findings

  • The Minnesota State Arts Board did not identify, document, and monitor its internal controls related to its grant expenditures.
  • The Minnesota State Arts Board approved regional arts councils’ use of money from the Arts and Cultural Heritage Fund for administrative costs although the law that appropriated the money did not clearly allow or prohibit the councils’ use of money from the fund for administrative purposes.

Audit Objectives and Scope

Objectives Period Audited
  • Internal Controls
  • Legal Compliance
July 1, 2007, through April 30, 2010
 
Programs Audited
  • Grants

More Information

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : legislative.auditor@state.mn.us or 651‑296‑4708