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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of Administrative Hearings


Financial Audit Division Report 05-26 Released May 5, 2005

Overall Conclusion:

The Office of Administrative Hearings’ (OAH) internal controls were adequate, and OAH complied with material finance-related legal provisions; however, we encountered a concern with OAH’s controls over cash receipts.


  • OAH did not adequately control some cash receipts collected by mail or directly by the receptionist. Also, OAH did not deliver some deposits exceeding $250 to the bank for several days.
The report contained one finding related to internal control and legal compliance. OAH resolved four prior audit findings.

Audit Scope:

Audit Period:
July 1, 2000, to June 30, 2004

Programs Audited :
  • Fee Revenue
  • Payroll
  • Operating Expenditures

Agency Background:

The Office of Administrative Hearings provides a fair and impartial hearing process for those who disagree with actions taken by government. OAH consists of two separate divisions:

Administrative Law Division hears state agency Administrative Procedure Act cases, rulemaking cases, and local government licensing and personnel cases.

Workers’ Compensation Division conducts workers’ compensation settlement conferences and hears workers’ compensation benefit cases.

More Information

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