Office of the Legislative Auditor - Financial Audit Division
Department of Military Affairs
Financial Audit Division Report 04-25
Released June 10, 2004
The department processed transactions in accordance with state guidelines
and its cooperative agreement with the federal government. In addition,
it properly controlled the financing related to state emergency executive
orders. However, we identified a concern regarding compliance with
The department reimbursed one employee at an improper
rate resulting in the employee receiving $856 more than allowed
for mileage reimbursement.
The audit report contained two findings relating to internal control
and legal compliance. The department resolved all findings included
in our prior audit report.
Fiscal Years 2001 – 2003
Selected Audit Areas:
Rent and Utilities
Repair and Maintenance
Supplies and Equipment
The Department of Military Affairs consists
of the military forces of the state of Minnesota, the Office of the
Adjutant General, civilians employed for administrative and maintenance
services, and state owned military installations. The department’s
total state budget is about $36 million. The state budget is funded
primarily through cooperative agreements with the federal government,
which reimburses the state between 60 and 75 percent of allowable charges.
The federal government provides additional direct funding for other
military operations in the state, such as Camp Ripley operations.