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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Natural Resources

Programs Selected For

Fiscal Year 1993 Statewide Audit

 

Public Release Date: March 9, 1994 No. 94-06

Objectives

Evaluate internal control structure: Permanent School Fund timber sales, mineral receipts, and land sales: Sport Fish Restoration Program payroll and expenditures.

Test compliance with certain finance-related legal provisions.

Conclusions

We found one area where the internal control structure needed improvement:

  • DNR does not effectively ensure that all Fish Restoration Program expenditures are submitted for federal reimbursement.

We found no departures from finance-related legal provisions.