Office of the Legislative Auditor - Financial Audit Division

Report Summary

Capitol Area Architectural and Planning Board

July 1, 1999, through June 30, 2003

Key Findings:

• The board did not review payroll and expenditure reports to ensure that its transactions were properly recorded in the state's accounting system.
• The board did not always comply with the state's procurement requirements such as competitive bidding, execution of contracts, and verification of goods received.
• The board did not accurately record certain transactions in the state's accounting system.

Agency Background:

The Legislature created the Capitol Area Architectural and Planning Board in 1967. Its organization and purpose are defined in Minn. Stat. Section 15.50 (2002). In part, the Legislature established the board to "preserve and enhance the dignity, beauty, and architectural integrity of the capitol, the buildings immediately adjacent to it, the capitol grounds, and the capitol area." The Capitol Area Architectural and Planning Board consists of ten members. Four members are appointed by the Governor, three members by the Mayor of Saint Paul, and one member each is appointed by the President of the Senate and the Speaker of the House of Representatives. The Lieutenant Governor serves as the chair of the board.

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 Capitol Area Architectural and Planning Board included employee payroll and per diem, rent, professional/technical services, supplies, equipment, repairs, and other administrative expenditures for the period July 1, 1999, through June 30, 2003.