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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Employee Relations

Financial Audit

For the Year Ended June 30, 1994


Public Release Date: March 17, 1995 No. 95-08


Review internal control structure: Employee Insurance Fund revenues and expenditures, centralized payroll system, and state employee workers' compensation liability.

Test compliance with certain finance-related legal provisions.


We found one area where the internal control structure needed improvement:

  • The department does not adequately control changes to state employee estimated workers' compensation liabilities.

We found no departures from finance-related legal provisions.


Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708