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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Water and Soil Resources


Financial Audit Division Report 04-30 Released July 29, 2004

Key Findings:

  • The board did not ensure that natural resources block grant recipients met the legally mandated matching requirements. According to the appropriation law, recipients must match certain grants with either local cash and/or in-kind contributions.
  • In several cases, the board used funds from one grant program to supplement spending in another program. Within the board’s appropriation law, the legislature included specific dollar amounts for each grant program. The board does not have the authority to transfer funds between these programs.
The report contained a total of 3 findings. Two of the three findings involved the board’s compliance with legal requirements.

Audit Scope:

Audit Period:
From July 1, 2000, through June 30, 2003

Programs Audited:
  • Grants
    - Natural Resources Block
    - Cost Share
    - General Services
  • Easement Purchases and Conservation Plan Payments

Agency Background:

The Minnesota Board of Water and Soil Resources assists local government units in managing water and soil resources by providing technical, administrative, and financial assistance. In the past three years, it gave out grants totaling $51 million and paid $70 million for easement purchases and conservation plans.

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