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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial-Related Audit Report

Minnesota Veterans Home - Fergus Falls

July 1, 1998, through June 30, 2001

Overall Conclusions:

The Minnesota Veterans Home - Fergus Falls (home), adequately safeguarded and accurately reported its revenues, including resident maintenance fees, federal per diem receipts, resident deposits, and gift and donation receipts, in the accounting records. The home's payroll expenditures were accurately reported in the accounting records. For the items tested, the home properly disbursed and recorded resident withdrawals and expenditures from resident accounts and properly used gifts and donations for designated purposes. Operational expenditures were properly approved and accurately recorded in the accounting records, and assets were adequately safeguarded.


The Minnesota Veterans Home - Fergus Falls is a skilled care residence that was constructed in 1997. The home's first resident was admitted in March 1998. The Minnesota Veterans Home - Fergus Falls provides 85 beds to veterans that meet eligibility and admission requirements.

The home is one of five veterans homes operating in the state under the jurisdiction of the Minnesota Veterans Homes Board. The other homes are located in Minneapolis, Silver Bay, Luverne, and Hastings. The home's daily management is the responsibility of its administrator. Mr. Jon Skillingstad has been the administrator of the home since its inception.

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 Minnesota Veterans Home - Fergus Falls included: cost of care, payroll, resident trust accounts, designated contributions, and selected operational expenditures for the period July 1, 1996 through December 31, 2001.

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