Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Department of Commerce
Federal Compliance Audit

 

Financial Audit Division Report 14-08 Released March 21, 2014

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.


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

More Information

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