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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Education

Financial Audit

For the Year Ended June 30, 1993

 

Public Release Date: April 15, 1994 No. 94-15

Objectives

Evaluate internal control structure: Policies and procedures for the distribution of various state and federal programs.

Test compliance with certain finance-related legal provisions.

Conclusions

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

  • The Special Education computer systems manual is outdated.
  • The department does not have proper separation of duties for the Child/Adult Care Food Program.

We found four departures from finance-related legal provisions:

  • The department does not properly monitor carryover funds for the Handicapped State Grants and Handicapped Preschool Incentives Programs.
  • The department does not have an adequate time distribution system to support employee payroll expenses charged to Special Education Programs.
  • The department does not properly record budgeted expenditures on the statewide accounting system for Handicapped Preschool Incentives.
  • The department did not resolve subrecipient audit issues timely.