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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Veteran's Home - Hastings

Financial Audit

For the Three Years Ended June 30, 1993


Public Release Date: September 1, 1994 No. 94-40


  • Assess Internal Control Structure: Maintenance charge revenue, employee payroll, designated contribution revenue and expenditures, dedicated resource revenue and expenditures, and resident account revenues and expenditures.

  • Test Compliance with certain Finance-Related Legal Provisions.


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

  • Recordkeeping for designated contributions need improvement, particularly to track donations designated for a specific purpose.

  • An inadequate separation of duties exists for payroll processing.

  • Internal procedures for assessing interest on delinquent maintenance accounts need improvement.

We found three areas of potential noncompliance with finance-related legal provisions:

  • The home inappropriately accumulated excess funds in its dedicated resources account and expended $228,000 on questionable projects. We have referred this issue to the Attorney General for resolution.

  • The home improperly allowed private organizations to maintain funds in the state treasury.

  • The home did not assess interest on delinquent maintenance accounts as provided by Minnesota Agency Rules.