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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Military Affairs

Financial Audit

Fiscal Year Ended June 30, 1995


Public Release Date: April 26, 1996 No. 96-18

Department Background

The Department of Military Affairs consists of the military forces of the state of Minnesota, the Office of the Adjutant General, civilians employed for administrative and maintenance services, and state owned military installations. The Adjutant General, as commander of the Minnesota National Guard, heads the Department of Military Affairs. The Adjutant General accepts federal monies on behalf of the state for military forces and executes related agreements and contracts for armory construction, improvements, and maintenance programs. The Minnesota National Guard operates 61 armories, 18 organizational maintenance shops, 5 motor vehicle storage buildings, the Camp Ripley Reservation, an Army air base in Duluth, and a federally owned and operated air base at the Minneapolis-St. Paul International Airport. Major General Eugene R. Andreotti is the Adjutant General.

Selected Audit Areas and Conclusions

Our audit scope was limited to those areas material to the State of Minnesota's Comprehensive Annual Financial Report for the fiscal year ended June 30, 1995 and to the Single Audit objectives. The only area that met this criteria is the military operations cooperative agreements with the National Guard Bureau of the U. S. Departments of the Army and the Air Force. Our review of military operations (CFDA # 12.000) under the cooperative agreements included: payroll, federal reimbursements, federal disbursements, and state match disbursements. We also verified Single Audit general requirements.

We found that the federal cooperative agreement, reimbursements, payroll, supplies and expenses, and state match requirements are fairly presented on the Department of Military Affairs, Schedule of Federal Financial Assistance for fiscal year 1995.

We found that the Department of Military Affairs complied with the applicable general and program specific federal requirements for the military operations under the cooperative agreements.


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