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Legislative Audit Commission

Minutes

January 30, 1998

The meeting of the Legislative Audit Commission was called to order by Senator Deanna Wiener on Friday, January 30, 1998 at 2:15 p.m. in Room 112 State Capitol.

Members present:

Representative Edwina Garcia     Senator William Belanger, Jr.
Representative Mindy Greiling Senator Sheila Kiscaden
Representative Philip Krinkie Senator David Knutson
Representative Dan McElroy Senator Deanna Wiener
Representative Mary Jo McGuire    
Representative Ann H. Rest

Members not present:

Representative Lynda Boudreau    Senator Keith Langseth
Representative Kris Hasskamp Senator James Metzen
Representative Mark Holsten Senator Thomas Neuville
Representative Bill Macklin Senator Pat Pariseau
Senator Ember Reichgott Junge
Senator Allan Spear

Senator Wiener indicated the purpose of the meeting was to review recent audits completed by the Financial Audit Division. Senator Wiener recognized Claudia Gudvangen, Deputy Legislative Auditor for Financial Audits. Ms. Gudvangen reviewed the different types of audits conducted by the division and their purpose.

Ms. Gudvangen introduced Jeanine Leifeld, Audit Manager for the audit of the State Agricultural Society. Ms. Leifeld reviewed the audit scope and findings and answered questions from members. Senator Wiener recognized Gerald Hammer, Executive Vice President of the State Agricultural Society. Mr. Hammer reviewed steps his office is taking to address the findings contained in the audit report and answered questions from members.

Ms. Gudvangen reviewed the schedule for auditing the constitutional officers, including the Governor’s Office, Lieutenant Governor’s Office, Secretary of State’s Office and State Auditor’s Office. She indicated that all had received “clean” audits. Ms. Gudvangen reported on the findings contained in the audit report of the State Treasurer’s Office and how this office was different from other constitutional offices.

Senator Wiener recognized Tom Donahue, Audit Manager for the audits of the Attorney General’s Office. Mr. Donahue reviewed the audit scope and findings and answered questions from members. Senator Wiener recognized Terence Pohlkamp, Fiscal Services Manager for the Attorney General’s Office. Mr. Pohlkamp indicated that the office is in the process of addressing the findings contained in the audit report. He explained how the Attorney General’s Office sets rates and answered questions from members.

Mr. Donahue reviewed the audit report on the State Board of Electricity. He explained the Board’s responsibilities and outlined the audit scope and findings. Senator Wiener recognized John Schultz, Executive Secretary for the State Board of Electricity. Mr. Schultz explained the circumstances leading to several of the findings, reviewed steps being taken to correct the problems, and answered questions from members.

Ms. Gudvangen explained the risk model that the division uses in determining which agencies should be audited and introduced Margeret Jenniges Director of Financial Reporting for the Department of Finance. Ms. Jenniges indicated that the Department of Finance follows up with agencies concerning findings on behalf of the Governor, asking them to report progress in correcting problems. She stated that the department plans to work more directly with agencies in the future to help them with their accounting practices and procedures.

The meeting adjourned at 4:00 p.m.

_______________________________________
Senator Deanna Wiener, Chair

_____________________________________
Jean Barnhill, Recording Secretary

 

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