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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial-Related Audit

Department of Employee Relations

Fiscal Year Ended June 30, 2001

Overall Conclusion

The Department of Employee Relations' internal controls provided reasonable assurance that it accurately recorded financial activity for the department's payroll, professional services contracts, and Office of Special Events Planning in the state's accounting and payroll systems. For the items tested, the department was in compliance with applicable finance-related legal provisions.

Agency Background

The Department of Employee Relations (DOER) provides services for the human resource management function of state agencies. DOER operates the State Employee Management System (SEMA4) in conjunction with the Department of Finance. The department received annual General Fund appropriations of approximately $10 million and employed approximately 200 individuals. Julien Carter was appointed commissioner of the department in August 2000.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our audit of selected department programs in this report was supplemental to the audit work performed as part of the annual Statewide Audit, the purpose of which is to render an opinion on the State of Minnesota's financial statements for fiscal year 2001. On December 7, 2001, we issued an unqualified opinion on the State of Minnesota's Comprehensive Annual Financial Report for the year ended June 30, 2001. We did not identify any financial statement findings or concerns as a result of our work at the Department of Employee Relations on statewide employee payroll, compensated absences and workers' compensation liabilities, and various insurance programs.

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708