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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Peace Officer Standards and Training Board


Financial Audit Division Report 04-41 Released October 1, 2004

Overall Conclusion:

  • The Peace Officer Standards and Training (POST) Board operated within available resources and generally complied with applicable legal provisions and management’s authorizations. However, we have concerns about the board’s administration of a contract for services.

Key Finding:

  • The POST Board did not properly monitor its anti-racial profiling contract with a third-party vendor, resulting in overpayments of about $41,000.
The audit report contained two audit findings relating to internal control and legal compliance. The board did not fully resolve one of two findings included in our prior audit report, and we have repeated it in this report.
   Audit Scope:

Audit Period:
Fiscal Years 2001 – 2003

Selected Audit Areas:
  • License and Examination Receipts
  • Payroll and Per Diem Payments
  • Grant Expenditures
  • Anti-Racial Profiling Contract

Agency Background:

The POST Board develops, maintains, and enforces selection, education, and licensing standards for active peace officers. The board is funded by an appropriation from the peace officer training account in the Special Revenue Fund. Revenue in the account is derived from surcharges on criminal offenses and selected traffic fines. During the three-year audit period, the board received annual appropriations of about $4.6 million.