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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Military Affairs

Cooperative Agreement
Selected Scope
Fiscal Year Ended June 30, 1996


Public Release Date: March 21, 1997 No. 97-15

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 60 armories, 17 organizational maintenance shops, 5 vehicle storage buildings, the Camp Ripley Reservation, an Army aviation flight facility in St. Paul, and federally owned and operated air bases at Duluth and the Minneapolis-St. Paul International Airport. Major General Eugene R. Andreotti is the Adjutant General.

Selected Audit Areas and Conclusions

We reviewed the Department of Military Affairs cooperative agreement for fiscal year ended June 30, 1996, 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 and state match expenditures, and federal reimbursements. We also verified Single Audit general requirements such as political activity, civil rights, and the drug-free work place.

We concluded that the Department of Military Affairs maintained internal controls that provided reasonable assurance that federal and state match expenditures and federal reimbursements were properly supported, authorized, and accurately recorded in the department's accounting records. The department did comply with applicable general and program specific federal requirements for its military operations under the cooperative agreement during the fiscal year ending June 30, 1996.


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