Report Summary
Board of Water and Soil Resources
Financial Audit
For the Three Years Ended June 30, 1993
| Public Release Date: November 23, 1994 |
No. 94-56 |
Objectives
Assess Internal Control Structure: Personal Services;
Grants--General Services, Cost Share Program, Local Water Resources
Protection and Management, Wellner-Hageman Dam, Conservation
Reserve, Flood Plain Management; and Real Property
(Easements)--Reinvest in Minnesota.
Test compliance with certain finance-related legal provisions.
Conclusions
We found four areas where the internal control structure needed
improvement:
-
The Board of Water and Soil Resources (BWSR) did not adequately
control employees' overtime.
-
BWSR does not properly control timesheets for its employees
working in field offices.
- Payroll and personnel duties are not adequately segregated.
-
BWSR did not exercise adequate fiscal oversight of grants to local
governments.
We found two departures from finance-related legal provisions:
-
BWSR did not resolve a potential conflict of interest by a board
member.
- BWSR needs to develop a plan to properly retain records.
