Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Commerce
Federal Compliance Audit

 

Financial Audit Division Report 14-08

Released March 21, 2014

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Conclusion

The Department of Commerce generally complied with and had internal controls to ensure compliance with certain legal requirements applicable to the Low-Income Home Energy Assistance program, a major federal program for fiscal year 2013. However, the department had some internal control weaknesses and noncompliance with federal requirements, as noted in the findings presented in this report.

Findings

• The Department of Commerce did not submit complete and accurate financial reports to the federal government for the Low-Income Home Energy Assistance program.
• The Department of Commerce did not pay accurate indirect cost amounts from some federally-funded programs, including the Low-Income Home Energy Assistance program. This finding includes an unresolved prior issue.

Audit Scope

Our scope included the Low-Income Home Energy Assistance program (CFDA¹ 93.568), which was a major federal program for the State of Minnesota. The program’s fiscal year 2013 expenditures totaled approximately $118 million.

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¹ The Catalog of Federal Domestic Assistance is a unique number assigned by the federal government to identify its programs.