Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Office of the State Auditor
Internal Controls and Compliance Audit

 

Financial Audit Division Report 11-17 Released June 30, 2011

Conclusion

The Office of the State Auditor’s internal controls were adequate to ensure that it safeguarded assets, accurately paid employees and vendors in accordance with management’s authorizations, produced reliable financial information, and complied with finance-related legal requirements. For the items tested, the office complied with finance-related legal requirements over its financial activities.

The office implemented the prior audit recommendation.1 Specifically, the office established adequate internal controls to mitigate the risk created when it gave employees incompatible access to the state’s accounting system for administrative expenditures.

Audit Objectives and Scope

Objectives Period Audited
  • Internal Controls
  • Legal Compliance
January 1, 2009, through December 31, 2010
 
Programs Audited
  • Appropriation Control
  • Audit Practice Revenue
  • Payroll and Travel Expenditures
  • Administrative Expenditures

 


1Office of the Legislative Auditor, Financial Audit Division, Report 09-20, Office of the State Auditor, issued May 29, 2009.

More Information

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