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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Council on Black Minnesotans

Financial Audit For the
Four Years Ended June 30, 1996


Public Release Date: June 27, 1997 No. 97-33

Agency Background

The Council on Black Minnesotans was established under the authority of Minn. Stat. Section 3.9225. The council's mission is to provide all individuals of African descent with equal access to state services and programs and to relate the needs of these individuals to the Legislature. The council consists of eleven members appointed by the Governor and four ex-officio members appointed from the Legislature. The council employs three full-time and one part-time staff. Lester Collins is the council's executive director.

Audit Scope and Conclusions

Our audit scope included a review of gifts and grants, payroll, contracts and other purchased services, printing, rent, and travel expenditures for the period from July 1, 1992, through June 30, 1996.

We found that the council properly recorded its receipts in the state's accounting system. However, we found that the council did not deposit some gift receipts timely, as required by law.

The council spent its state appropriations within its limits and statutory authority. The council accurately paid and recorded payroll, rent, contractual services, printing, and travel expenditures. However, we found the council did not document its compliance with certain legal requirements when setting up some contracts and did not follow state procedures for certain special purchased services.


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