Key Findings and Conclusions:
In general, the Minnesota Pollution Control Agency (MPCA) designed and implemented internal controls that provided reasonable assurance that it properly collected and recorded the appropriate fee and restitution revenues in the accounting system. In addition, except for the miscoding of professional and technical services expenditures in 1998, the agency designed and implemented internal controls that provided reasonable assurance that operating expenditures were properly authorized, adequately supported, and accurately recorded on the state's accounting system. However, we noted the following internal control or compliance areas where the MPCA could improve its overall fee receipt and depositing procedures:
The mission of the Minnesota Pollution Control Agency is to help Minnesotans protect their environment. The agency assesses the state's environmental status, provides regulatory approvals, acts on complaint and enforcement resolutions, and implements strategies that will protect and enhance public health and the state's environment. Our audit scope included fee and restitution revenues, payroll expenditures, contractual services, travel, claims, and other operating expenditures.