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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Bureau of Mediation Services


Financial Audit Division Report 05-12 Released February 24, 2005


  • The Bureau of Mediation Services’ internal controls provided reasonable assurance that its operating expenditures were accurately reported in the accounting records and in compliance with applicable legal provisions and management’s authorization. However, we identified a concern with the Bureau’s administration of its Labor-Management Cooperative grants.


  • The Bureau did not administer its Labor-Management Cooperative grants in compliance with applicable rules and grant agreement requirements.

The audit report contained one audit finding relating to legal compliance. The prior audit report did not contain any audit findings.

Audit Scope:

Audit Period:
Fiscal Years 2002 through 2004

Selected Audit Areas:
  • Payroll
  • Rent
  • Travel Reimbursements
  • Professional/Technical Services
  • Grant Expenditures


The Bureau of Mediation Services attempts to keep labor disputes at a minimum by ensuring that constructive labor-management relationships exist in the state’s public, nonprofit, and private sectors. The Bureau is financed primarily by a General Fund appropriation, which was $1,773,000 in fiscal year 2004.

More Information

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