Report Summary
Department of Military Affairs
Financial Audit
For the Year Ended June 30, 1993
| Public Release Date: June 17, 1994 |
No. 94-27 |
Objectives
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Evaluate Internal Control Structure: Military construction, Amy
and Air National Guard reimbursements (CFDA #12.00), payroll,
state and federal administrative expenditures, and Minnesota State
Armory Building Commission revenue and expenditures.
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Test Compliance with certain Finance-Related Legal Provisions.
Conclusions
We found four weaknesses in the internal control structure:
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The Armory Building Commission's bank account is not
collateralized for balances exceeding $100,000.
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The Armory Building Commission is not monitoring for compliance
with the federal arbitrage restriction and rebate requirements.
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The department overcompensated three National Guard members under
the re-enlistment and tuition reimbursement programs.
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The department overpaid the Department of Natural Resources under
an interagency agreement.
We found one departure from finance-related legal provisions:
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The department has entered into an employment relationship with a
former employee contrary to Minn. Stat. Section 16B. 17.
