|Public Release Date: August 22, 1997||No. 97-42|
The Department of Natural Resources (DNR) is responsible for managing public waters, lands, parks, forests, and minerals, as well as ensuring 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. Mr. Rodney W. Sando is the commissioner of the department.
Our audit scope focused on the selected departmental revenues and payroll expenditures for the 21-month period from July 1, 1995, through March 31, 1997. The department is funded by legislative appropriations financed in part by licenses, registrations and other fees, and sales of timber and minerals. Approximately half of the department's expenditures during the audit period were payroll and payroll related charges.
The Department of Natural Resources designed and implemented internal controls to provide reasonable assurance that license center receipts, timber sales, and mineral rents and royalty receipts were complete, adequately safeguarded, and accurately reported in the state's accounting records. The department also adequately safeguarded and accurately recorded its licenses and registration decal inventories.
The Department of Natural Resources designed and implemented internal controls over the payroll process that provided reasonable assurance that payroll expenditures are properly authorized and accurately reported in the accounting records. The department's payroll expenditures complied with applicable statutory provisions and related bargaining agreements. In addition, DNR consistently applied payroll procedures to all divisions, regions, and operational support staff.