Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Water and Soil Resources

Financial Audit For the Two Fiscal
Years Ended June 30, 1997


Public Release Date: May 14, 1998 No. 98-32

Department Background

The Board of Water and Soil Resources (BWSR) was created by the Legislature in 1987. The board consists of 17 voting members who are appointed by the Governor. The agency's mission is to provide leadership enabling local governments to properly manage water and soil resources and to help citizens be stewards of natural resources. BWSR administers a number of grant programs that provide funding to local governments for resource management and provides technical assistance to local governments. BWSR also promotes communications and partnerships between the various levels of government and private organizations. The executive director is Mr. Ronald Harnack.

Scope and Conclusions

Our audit scope included a review of the following areas: grants, easements, payroll, travel, and per diem expenditures for the years ended June 30, 1996 and 1997.

We concluded that the Board of Water and Soil Resources designed internal controls to provide reasonable assurance that easement and grant payments were properly authorized and calculated and accurately recorded in the state's accounting records. Payroll, travel and per diem expenditures were properly authorized, accurately supported, and in accordance with applicable employee bargaining unit agreements.