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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

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.