Minnesota Veteran's Home - Hastings
For the Three Years Ended June 30, 1993
|Public Release Date: September 1, 1994
- 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.