Overall Conclusions:
- In general, the Minnesota Pollution Control Agency (MPCA) accurately recorded receipts and expenditures in the state’s accounting system and its internal billing system.
- The agency complied with legal provisions and management’s authorization for expenditures, except that during the audit period MPCA did not always ensure that it had a valid contract and that it had sufficient funds available before vendors started work. In fiscal year 2005, however, the department significantly improved its compliance with these purchasing and contracting requirements.
- We identified certain weaknesses in MPCA’s accounting procedures or noncompliance with certain financial related legal provisions, as follows.
Key Findings:
- MPCA did not always adequately safeguard and promptly deposit all receipts.
- The agency did not comply with legal requirements when establishing due dates and assessing late fees for certain receipts.
- The agency did not fully reconcile activity on the state’s accounting system and its internal billing system.
- The agency did not verify that it correctly entered transactions in the payroll system.
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| The audit report contained five findings relating to internal control and legal compliance. The board did not fully resolve one finding included in our prior audit report. We have repeated that finding in this report. |
Audit Scope:
Audit Period:
Fiscal Years 2002 - 2004
Selected Audit Areas:
- Hazardous waste, air quality and water quality revenues
- Payroll expenditures
- Professional and technical services expenditures
Agency Background:
The mission of MPCA is to help Minnesotans protect the environment. The agency administers and enforces all state statutes and federal laws relating to air quality, hazardous waste, solid waste, and ground water and surface water quality.
MPCA’s expenditures totaled approximately $100 million in fiscal year 2004. Payroll accounted for about $53 million. Professional and technical services expenditures totaled about $20 million.
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