Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Minnesota Humanities Center

 

Financial Audit Division Report 12-16 Released August 16, 2012

Conclusion

The Minnesota Humanities Center’s internal controls were generally adequate to ensure that it safeguarded Arts and Cultural Heritage Fund financial resources; accurately paid employees, grantees, and vendors in accordance with management’s authorization; complied with finance-related legal provisions; and created reliable financial data. However, the center did not obtain a final report from one grantee and had an internal control weakness with payment of certain travel reimbursements.

For items tested, the Minnesota Humanities Center complied with significant finance-related Arts and Cultural Heritage Fund legal requirements contained in statutes, laws, grant agreements, and entity policies.

Findings

  • The Minnesota Humanities Center did not ensure that one grantee submitted its final report; the grantee was unable to provide evidence to support its use of a $206,700 Arts and Cultural Heritage Fund grant.
  • The Minnesota Humanities Center’s controls did not ensure the reasonableness of a mileage reimbursement request.

Audit Objectives and Scope

Objectives   Period Audited
  • Internal Controls
  • Legal Compliance

 

   July 1, 2009, through February 29, 2012
Areas Audited
  • Arts and Cultural Heritage Fund - Programs and Grants
  • Arts and Cultural Heritage Fund - Administrative Expenses
More Information

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