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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Administration

Programs Selected For

Fiscal Year 1993 Statewide Audit

 

Public Release Date: April 7, 1994 No. 94-12

Objectives

Evaluate internal control structure: Building Construction consultant expenditures, Computer Services Fund revenues, Telecommunications Fund revenues, Computer Fund fixed assets and depreciation, Plant Management Fund lease revenues, and department lease expenditures.

Test compliance with certain finance-related legal provisions.

Conclusions

We found five areas where the internal control structure needed improvement:

  • Administration has not established adequate controls over the development of information systems.
  • Individuals may have unnecessary access to certain computer system files.
  • Intertech's accounts receivable processes need to be improved.
  • The telecommunications division does not have complete contracts with some phone companies.
  • Administration needs to improve controls over Intertech travel reimbursements.

We found one area where the department had not complied with finance-related legal provisions:

  • At the end of fiscal year 1993, Administration inappropriately charged some revolving fund costs against General Fund appropriation accounts.