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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial-Related Audit

Minnesota Amateur Sports Commission

July 1, 1998, through June 30, 2001

Overall Audit Conclusions:

The Minnesota Amateur Sports Commission conducted its financial operations in a reasonable and prudent manner. The commission's internal controls provided reasonable assurance that it safeguarded assets, properly recorded its financial activities in the accounting records, and complied with significant finance-related legal provisions. For the items tested, except for certain grant agreement provisions, the commission complied with significant finance-related legal provisions.

Key Findings and Recommendations:

  • The commission did not provide the National Sports Center Foundation with written operating and capital project procurement policies and procedures. The commission should work with the foundation to develop formal policies and procedures for operating the National Sports Center campus and procuring capital project contractors and materials.
  • The commission did not consistently comply with its grant agreements. It did not always comply with the contract payment terms, and in some cases it disbursed grant funds after the contract expired. In addition, it allowed a grantee to change the original project outlined in the grant contract without amending the contract. Finally, it did not obtain written agreements with two sub-grantees.
  • The commission did not properly record the liability date in the state's accounting system.


The Minnesota Amateur Sports Commission was created in 1987 and operates pursuant to Minn. Stat. Chapter 240A. The mission of the commission is to "evaluate the economic and social benefits of amateur sports to enrich the lives of Minnesotans." The commission consists of twelve voting members and four nonvoting members. The commission membership must have four members experienced in promoting amateur sports. Paul Erickson was appointed as the commission's first executive director in September 1987 and continues to serve in that capacity.

Financial-Related Audits address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Minnesota Amateur Sports Commission included employee payroll and per diem, grants, contractual services, and administrative expenditures for the period July 1, 1998, through December 31, 2001.

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