We found that the Peace Officer Standards and Training (POST) Board operated within its appropriated legal spending authority. The board's internal controls provided reasonable assurance that assets were safeguarded, revenues and expenditures were accurately recorded in the state's accounting and payroll systems, and financial transactions were in compliance with applicable finance-related legal requirements and management's authorization. However, we noted the following compliance issue and internal control weakness during our review.
The Peace Officer Standards and Training (POST) Board is responsible for licensing and training peace officers in Minnesota. The board is funded by appropriations from the peace officer training account in the Special Revenue Fund. The account receives its revenues from surcharges on all moving traffic fines. The board received appropriations of $3,581,000, $3,801,000, and $4,339,000 for fiscal years 1998, 1999, and 2000, respectively. It also received General Fund appropriations of $148,000 in fiscal year 1998 and $300,000 in fiscal year 2000. The board's money is primarily used to provide grants to local law enforcement offices for peace officer training and education.
Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work at the Peace Officer Standards and Training Board included financial management, grants, payroll and board per diems, and licensing and exam receipts.