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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Peace Officer Standards and Training Board

Financial and Compliance Audit
For the Two Years Ended June 30, 1997


Public Release Date: April 30, 1998 No. 98-29


The Peace Officer Standards and Training Board was established in 1978. The board is composed of the superintendent of the Bureau of Criminal Apprehension and 14 members appointed by the Governor. John Laux was appointed executive director in January 1995. The board operates under Minn. Stat. Sections 626.84 to 626.863. The board is responsible for:

  • licensing peace officers in Minnesota,
  • determining selection standards,
  • determining standards of professional conduct,
  • regulating training and educational requirements for peace officers, and
  • investigating allegations of professional misconduct.

Objectives and Conclusions

The objectives of our audit were to gain an understanding of the internal control structure over the financial activities of the Peace Officer Standards and Training Board and to determine if the board complied with material finance-related legal provisions. The areas covered by our audit were license and exam receipts, grants, and payroll for the period July 1, 1995, through June 30, 1997.

We found that the board generally designed and implemented internal controls over license and examination fee receipts, grants, and payroll to provide reasonable assurance that transactions were accurate, properly recorded in the accounting system, and in compliance with applicable legal requirements and management's authorization.

However, we noted certain areas where the board needs to improve internal controls over receipts and its licensing system. Another finding addresses the separation of payroll duties.

The board agreed with the audit report's findings and recommendations. They immediately addressed the receipts and payroll concerns and have developed plans to improve controls over the board's licensing system.


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