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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Perpich Center for Arts Education


Financial Audit Division Report 04-23 Released June 10, 2004

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.
   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.

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