Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Council on Black Minnesotans


Financial Audit Division Report 06-03 Released February 3, 2006

Key Findings:

  • Some Council on Black Minnesotans’ payroll expenditures were not adequately supported by time and leave records.
  • The council did not comply with some legal provisions pertaining to administrative expenditures.
  • The council did not always accurately record its transactions in the accounting system or pay its invoices in a timely manner.
  • The council did not deposit or record approximately $29,000 in fundraising receipts in the state’s accounting system.
The audit report contained 9 audit findings relating to internal control and legal compliance. The council fully resolved 6 of the 12 findings included in our prior audit report.

Audit Scope:

Audit Period:
Fiscal Years 2002-2005

Selected Audit Areas:
  • Payroll
  • Administrative Expenditures

Agency Background:

The Council on Black Minnesotans’ mission is to provide all individuals of African descent with equal access to state services and programs and to relate the needs of those individuals to the Legislature. A General Fund appropriation funds the council’s activities. Beginning in fiscal year 2003, the council received grant funds from the Minnesota Partnership for Action Against Tobacco to participate in tobacco control efforts in the African American community.


More Information

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