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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Government Innovation and Cooperation Board

Financial Audit For the Period July 1, 1995
through June 30, 1997


Public Release Date: July 30, 1998 No. 98-42


The Legislature created the Board of Government Innovation and Cooperation in 1993. The board's mission is to facilitate improved quality and delivery of services by local units of government. This is accomplished by providing grant incentives and removing state imposed barriers in providing effective service delivery. The board is composed of 11 members including the State Auditor, the commissioners of Finance and Administration, two administrative law judges, and six legislators. Jim Gelbmann was appointed executive director of the board.

The board received a General Fund appropriation of $2,000,000 for the 1996-1997 biennium. Our audit scope included a review of board grants and payroll costs for the period July 1, 1995, through June 30, 1997.


We found that the Board of Government Innovation and Cooperation designed internal controls to provide reasonable assurance that grants and payroll expenditures were properly authorized, adequately documented, and accurately recorded in the accounting system. For the items tested, the board complied with material finance-related legal provisions governing grants and applicable bargaining unit contract provisions governing payroll.


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