Office of the Legislative Auditor - Financial Audit Division

Report Summary

Department of Natural Resources

Fiscal Year Ended June 30, 2001

Key Finding and Recommendation:

• The Department of Natural Resources (DNR) did not properly record certain expenditure transactions in the state’s accounting system. We found many instances in which the DNR did not use the correct record date to record expenditure transactions on the Minnesota Accounting and Procurement System (MAPS). We recommended that DNR ensure that transactions are recorded on MAPS using the correct record dates.

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 our work in individual agencies is limited. During the fiscal year 2001 audit, our work at the Department of Natural Resources included an audit of timber sale and iron ore rent and royalty revenues, metro regional trail and park acquisition grants, flood hazard mitigation grants, office facility consolidation expenditures, and critical habitat expenditures.