Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial-Related Audit

Office of the Attorney General

January 1, 1999, through December 31, 2000

Overall Conclusions:

The Attorney General's Office (AGO) properly collected, deposited, and recorded revenue for AGO services, fines, restitutions, and settlements in the state's accounting system. The Attorney General's Office also properly authorized payroll, employee business and travel expense reimbursements, and disbursements for the purchase of goods and services and accurately recorded those transactions in the state's accounting records. In addition, for the items tested, the AGO complied with material finance-related legal provisions and the bargaining unit agreements except for the findings indicated below.

Key Findings and Recommendations:

• PRIOR FINDING NOT RESOLVED: The Attorney General's Office did not bill its full cost for legal services provided to state agencies for non-general funded activities. The Attorney General's Office should bill the full cost of providing legal services to state agencies for non-general funded activities or seek a statutory revision to Minn. Stat. Section 8.15, subd. 5.
• The Attorney General's Office used the incorrect liability date when entering expenditures into the accounting system. The Attorney General's Office should enter the date it received the goods and services as the record date.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Office of the Attorney General included funding sources and other revenue, payroll expenditures, employee business and travel expense reimbursements, and purchased goods and services.