Minnesota Office of the Legislative Auditor
Financial Audit Division

Menu

Minnesota Office of the Legislative Auditor Menu

 

Report Summary
Personnel and Payroll Compliance
Legal Compliance Audit

 

Financial Audit Division Report 11-26 Released November 10, 2011

Conclusion

Generally, for the items tested, state agencies complied with the personnel and payroll provisions related to employee overtime, discretionary performance-based salary increases, early retirement incentives, and post-retirement options. Exceptions are identified in our findings below.

Findings

  • Several state agencies paid an insufficient amount into the post-retirement option employees’ health care savings plan accounts, and other employees received benefits not authorized by statute or policy.
  • The departments of Human Services and Commerce allowed some employees to work more hours than allowed during their post-retirement option appointments.
  • The departments of Natural Resources and Human Services did not consistently comply with overtime provisions for some employees.

Audit Objectives and Scope

Objectives Objective
  • Legal compliance
July 1, 2008, through April 30, 2011
 
Statewide Programs Audited
  • Employee overtime expenditures
  • Discretionary performance-based
    salary increases for employees
    in the Managerial Plan or
    Commissioner’s Plan
  • Early retirement incentive
  • Post-retirement option
More Information

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