Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Commerce
Federal Compliance Audit

 

Financial Audit Division Report 15-05

Released March 20, 2015

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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 2014. However, the department had internal control weaknesses that resulted in noncompliance with federal requirements, as noted in the repeat finding presented in this report.¹

Findings

• The Department of Commerce did not comply with certain federal reporting requirements for the Low-Income Home Energy Assistance program. This is a repeat finding.

Audit Scope

Our scope included the Low-Income Home Energy Assistance program (CFDA² 93.568), which was a major federal program for the State of Minnesota. The program’s fiscal year 2014 expenditures totaled approximately $119 million.

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¹Office of the Legislative Auditor’s Financial Audit Division Report 14-08, Department of Commerce, issued March 21, 2014.

²The Catalog of Federal Domestic Assistance is a unique number assigned by the federal government to identify its programs.