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
Capitol Area Architectural and Planning Board

Financial-Related Audit For the Period
from July 1, 1995, thrrough June 30, 1999


Public Release Date: September 30, 1999 No. 99-51

Agency Background

The Legislature created the Capitol Area Architectural and Planning Board in 1967. Its organization and purpose are defined in Minn. Stat. Section 15.50. In part, the Legislature established the board to "preserve and enhance the dignity, beauty, and architectural integrity of the capitol, the buildings immediately adjacent to it, the capitol grounds, and the Capitol area." The board consists of ten members: the Lieutenant Governor, four members appointed by the Governor, three members appointed by the Mayor of Saint Paul, a state representative, and a state senator.

Audit Scope and Conclusions

We have conducted a financial related audit of the Capitol Area Architectural and Planning Board for the period from July 1, 1995, through June 30, 1999. Our audit scope included general financial management, including appropriations, and payroll and professional/technical services and per diem payments.

We found that board expenditures were within the limits of its appropriations. The board administered its appropriations to ensure that expenditures complied with applicable legal requirements. However, we found that the board miscoded certain transactions on the state's accounting system. We also found that one member of the board did not file an Economic Interest Statement within 60 days of appointment, as required by Minn. Stat. Section 10A.

We found that the board appropriately administered its payroll expenditures. The board accurately reported professional/technical service expenditures in the accounting records and made per diem payments appropriately to board members. However, the board did not provide adequate control over the role and compensation of its Advisory Committee. The board did not comply with certain contract provisions when paying advisors, and the board overpaid advisor per diems in some cases.

In its written response, the Capitol Area Architectural and Planning Board agreed with the report's findings and is taking corrective actions to resolve the issues.

More Information