Report Summary
Peace Officers Standards and Training Board
Financial Audit
For the Three Years Ended June 30, 1993
| Public Release Date: June 17, 1994 |
No. 94-31 |
Objectives
- Evaluate Internal Control Structure: Payroll; grants; contracts; license fees; and fixed assets.
- Test Compliance with certain Finance-Related Legal Provisions.
- Scope Limitation: The documents supporting the grant award calculations and payments for fiscal year 1991 were not located. We were unable to determine whether the allocation process and calculations were made properly.
Conclusions
We found five areas where the internal control structure needed improvement:
- The board did not have an effective internal control structure and, as a result, maintained unorganized and incomplete financial records.
- The board needs to make grant payments in a timely manner.
- Controls over license fee receipts need improvement.
- The board needs to improve monitoring contract payments.
- The board needs to control fixed assets.
We reported on two areas where the board had not complied with finance-related legal provisions:
- The board overpaid one local unit of government when it calculated the education reimbursement grant payments.
- Partial contract payments for five contracts exceeded the contract terms.
Pursuant to Minn. Stat. Section 3.975, this report is being referred to the Attorney General for resolution.
