| Public Release Date: March 15, 1996 | No. 96-10 |
Laws of Minnesota for 1995, Chapter 21, Article 4 provides for the transfer of authority, responsibilities, and property of the State Board of Technical Colleges to the Board of Trustees of the Minnesota State Colleges and Universities effective fiscal year 1996. For fiscal year 1995 the State Board of Technical Colleges (board) operated under Minn. Stat. Chapter 136C. The board consisted of 11 members: one from each congressional district, two from the state at large, and one student representing the state. A chancellor, appointed by the board, served as the administrative head of the agency. Carol Johnson served as the chancellor through June 30, 1995. Duties of the board included approving the budget for vocational education operations and facilities, establishing a long-range plan, approving and coordinating programs and courses, and allocating state and federal money.
This audit focused on selected programs previously administered by the State Board of Technical Colleges for the year ended June 30, 1995. Our audit scope was limited to those areas material to the State of Minnesota's Comprehensive Annual Financial Report for fiscal year 1995 and to the Single Audit objectives. Areas that met this criteria included Post Secondary Vocational Education and Construction State Aids, and the federal Vocational Education Basic Grants to States Program.
We concluded that the State Board of Technical Colleges expenditures for the Post Secondary Vocational Education and Construction Aids are presented fairly on the State of Minnesota's Comprehensive Annual Financial Report for fiscal year 1995.
We also concluded that the State Board of Technical Colleges generally complied with the Vocational Education Basic Grants to States Program federal requirements. However, we found that the board did not return unobligated federal funds to the U.S. Department of Education.
