In general, the Minnesota State Academies safeguarded its assets and accurately recorded receipts and expenditures in the state's accounting and payroll systems. However, we noted the following internal control and compliance areas where the academies need improvement. Key Findings:
The Minnesota State Academies consists of the Minnesota State Academy for the Deaf (MSAD) and the Minnesota State Academy for the Blind (MSAB). The academies provide educational services to meet the needs of deaf/hard of hearing and blind/visually impaired students. These services include both the public school core curriculum and any required disability-specific curriculum.
Financial-Related Audits address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our audit work at the Minnesota State Academies included payroll, other administrative expenditures, resident accounts, and tuition revenues for the period from July 1, 1996, through June 30, 2000.