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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Amateur Sports Commission

Financial Audit

For the Three Years Ended June 30, 1994


Public Release Date: December 1, 1995 No. 95-51

Agency Background

The Minnesota Amateur Sports Commission (MASC) was created to create economic development through amateur sport, to create the maximum opportunity for sport participation for all Minnesotans, and to establish Minnesota as a national model for the Olympic and amateur sport movement. The commission consists of twelve voting members and four nonvoting members. The commission membership must have four members experienced in promoting amateur sports.

Audit Areas and Conclusions

Our audit scope included a review of compliance with applicable appropriation laws, loan repayment receipts, and the commission's administrative expenditures, including payroll, contracts and purchased services. Because of their special significance, we also reviewed fiscal year 1995 expenditures for the Indigenous Games and for Target Center rental.

We found that the MASC complied with the appropriation laws affecting fiscal years 1992 through 1994. The MASC had disbursed $256,713 of the Indigenous Games appropriation to the Minnesota Chippewa tribe by August 31, 1995. The Indigenous Games appropriation stated that "the appropriation was available until June 30, 1995". The Department of Finance allowed the MASC to continue to use the appropriation after June 30 to pay for remaining expenditures of the games.

The MASC executed a contract with the Metropolitan Sports Facilities Commission to make an annual payment of $750,000 for a long-term lease providing the MASC with access to the Target Center. Under the lease agreement, the MASC will continue to provide $750,000 per year to the Target Center, despite the number of dates the MASC is able to utilize the facility. During fiscal year 1995, MASC made its first $750,000 annual payment, although the MASC did not use the Target Center for any days.

We found that the MASC's payroll and other administrative expenditures were properly approved, reasonable and in compliance with applicable laws and regulations, and that the MASC accurately paid and recorded its administrative expenditures in the statewide accounting system. However, we found that the MASC had not developed a record retention policy for its financial records, as required by Minn. Stat. Section 15.17.


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