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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
State Board of Technical Colleges

Financial Audit

For the Year Ended June 30, 1993


Public Release Date: January 21, 1994 No. 94-02


Evaluate internal control structure: Post secondary vocational education's aids - state program, Vocational Education Basic Grants to States (CFDA # 84.048), and capital projects - fund 35.

Test compliance with certain finance-related legal provisions.


We found the internal control structure to be effective.

We found two areas where the board did not comply with finance-related legal provisions:

  • The board did not comply with the state appropriation laws for a construction project at the Dakota County Technical College. The board authorized the expenditure of state funds to construct a driving course at the college that did not comply with the spending limitations imposed by state laws.
  • The board's manual does not fully describe all components of the calculation of post secondary vocational education aid.

Pursuant to Minn. Stat. Section 3.975, this report shall be referred to the Attorney General. Finding 1 related to the authorization of the driving course at the Dakota County Technical College is a material noncompliance with state appropriation law. Minn. Stat. Section 3.975 requires us to report such instances to the Attorney General and the Legislative Audit Commission.