Office of the Legislative Auditor - Financial Audit Division

Report Summary

Management Letter

Department of Natural Resources

Year Ended June 30, 2000

Key Finding and Recommendation:

• The Department of Natural Resources did not properly code certain revenue and expenditure transactions in the Minnesota Accounting and Procurement System. Agencies that do not follow coding standards cause unnecessary delays in the financial reporting process and increase the possibility of material errors or omissions in the state's Comprehensive Annual Financial Report.

Management letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally-funded programs. The scope of work in individual agencies is limited. During the fiscal year 2000 audit, our work at the Department of Administration focused on selected components of the state's Internal Services Funds and selected building construction projects. The department’s response to our recommendations is included in the report.