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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Natural Resources

Programs Selected For

Fiscal Year 1995 Statewide Audit


Public Release Date: February 2, 1996 No. 96-04

Agency Background

The Department of Natural Resources (DNR) is responsible for managing public waters, lands, parks, forests, and minerals, as well as insuring compliance with a broad range of regulations that affect natural resources. The department consists of seven divisions, departmental field operations, and support services. DNR operates six regions throughout the state. Each region has supervisors representing the department's various divisions, as well as a regional administrator who provides overall coordination and support for the region. Rodney W. Sando is the commissioner of the department.

Selected Audit Areas and Conclusions

Our scope was limited to those areas material to the State of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 1995. We audited Permanent School Fund timber sales revenues and transfers to the General Fund, Capital Projects Fund flood mitigation grants, and regional parks grants.

We found that DNR accurately recorded the timber sales revenues and General Fund transfers in the Permanent School Fund. However, we found that DNR does not deposit timber sales receipts collected by the area offices timely.

We found that DNR grants for flood mitigation and regional parks were correct and accurately recorded on the statewide accounting system. However, in two cases, DNR reimbursed local governmental units for costs incurred prior to the effective date of the flood mitigation appropriation. We have referred this issue to the Attorney General's Office to determine whether DNR had the authority to expend appropriation for prior commitments. Payments made for costs incurred prior to the appropriation may not be in compliance with Minn. Stat. Section 16A.15, Subd. 3.


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