Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Petroleum Tank Release Cleanup Fund
Internal Controls and Compliance Audit

 

Financial Audit Division Report 12-22 Released November 1, 2012

Conclusion

The internal controls over Petroleum Tank Release Cleanup Fund (the fund) expenditures by the Department of Commerce, the Department of Employment and Economic Development, and the Pollution Control Agency were generally adequate to ensure that they safeguarded the fund’s financial resources, accurately paid claimants and remediation costs in accordance with management’s authorization, complied with finance-related legal requirements contained in statutes, laws, rules, and agency policies, and created reliable financial data. For the items tested, the agencies generally complied with significant finance-related legal requirements.

However, the Department of Employment and Economic Development had some internal control weaknesses and instances of noncompliance, as discussed in the report’s finding.

Finding

  • The Department of Employment and Economic Development’s contamination cleanup grants did not always comply with some policies.

Audit Objectives and Scope

ObjectivesPeriod Audited
  • Internal Controls
  • Legal Compliance
July 1, 2008 through March 31, 2012
 
Areas Audited
Petroleum Tank Release Cleanup Fund:
  • Department of Commerce
  • Department of Employment and Economic Development
  • Pollution Control Agency
More Information

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