Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Minnesota State Arts Board
Internal Controls and Compliance Audit

 

Financial Audit Division Report 12-19 Released September 20, 2012

Conclusion

The Minnesota State Arts Board’s internal controls were generally adequate to ensure that it safeguarded its financial resources, accurately paid grantees in accordance with management’s authorizations, created reliable financial data, and complied with significant finance-related legal requirements, including provisions relevant to the Arts and Cultural Heritage Fund.

For the items tested, the board generally complied with significant requirements contained in statutes, laws, grant agreements, and entity policies. However, the Minnesota State Arts Board had weaknesses and instances of noncompliance in the area of grant monitoring. The board partially resolved one prior audit finding related to risk assessment and monitoring and resolved a second finding related to administrative cost limits for the regional arts councils.

Finding

  • The Minnesota State Arts Board did not effectively monitor grantees to ensure they used money granted from the state’s general, federal, and Arts and Cultural Heritage funds in accordance with the specific appropriations and grant agreements.

Audit Objectives and Scope

ObjectivesPeriod Audited
  • Internal Controls
  • Legal Compliance
May 1, 2010, through April 30, 2012
Programs Audited
  • Administration and oversight of grants (including grants from the Arts and Cultural Heritage Fund)

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