Key Findings:
- The center improperly recorded some grant activity in the state’s
Gift Fund.
- The center did not return about $10,000 of unspent grant funds to
the Department of Education.
- The center did not separate key duties to ensure that it adequately
safeguarded its receipts. In addition, it did not perform key receipt
reconciliations.
- The center did not adequately separate its payroll and personnel
functions.
| The audit report contained eight findings relating to internal
control and legal compliance. The center resolved or sufficiently
resolved all findings included in our prior audit report. |
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Audit Scope: Audit Period:
Fiscal Years 2001 – 2003
Selected Audit Areas:
- Grant Receipts
- Student Fees
- Other Selected Receipts
- Employee Payroll and Per Diem
- Travel
- Grant Expenditures
Agency Background: The center consists of the Arts High School
and the Professional Development and Research Group. The Arts High School
serves approximately 300 11th and 12th grade students that are motivated
and talented in the arts. The Professional Development and Research
Group is a statewide network of teachers, teaching artists, and administrators
in schools and art organizations throughout Minnesota. In fiscal year
2003, the center received a $7.8 million General Fund appropriation
to fund the majority of its operations. |
