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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Public Safety


Financial Audit Division Report 05-32 Released May 26, 2005

Overall Conclusion:

  • The Department of Public Safety’s internal controls provided reasonable assurance that revenues and expenditures were accurately recorded in the state’s accounting system, and complied with applicable legal provisions and management’s authorizations.

Key Finding:

  • The Department of Public Safety did not have contracts in place with all 911 service providers receiving cost reimbursements.
The audit report contained three audit findings relating to internal control and legal compliance. The department did not resolve one of six findings included in our prior audit report, and we have repeated it in this report.

Audit Scope:

Audit Period:
Fiscal Years 2002 – 2004

Selected Audit Areas:
  • Payroll
  • Employee Expense Reimbursements
  • Professional/Technical Contracts
  • Supplies and Equipment
  • 911 Receipts and Disbursements

Agency Background:

The Department of Public Safety’s mission is to protect Minnesota through prevention, preparedness, response, recovery, education, and enforcement. The department took on a new role after September 11, 2001, as Minnesota’s Office of Homeland Security.

During the time period covered by the audit, the department received appropriations of about $210 million and receipts of about $130 million to fund its operations.





More Information

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