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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Education


Financial Audit Division Report 05-15 Released March 3, 2005

Key Finding:

The department did not properly calculate the year-end accrual for federal program expenditures reported in the state’s annual financial statements.

The audit report contains one audit finding relating to financial reporting. The department resolved the nine findings included in our prior report.

Audit Scope:

Programs material to the State of Minnesota’s financial statements and to federal program compliance for fiscal year 2004.


The Minnesota Department of Education distributes approximately $7 billion in state and federal school aid.

More Information

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