Office of the Legislative Auditor - Financial Audit Division

Audit Finding:

• The Department of Military Affairs incorrectly coded some equipment expenditures on the state’s accounting system.

Audit Period:
Fiscal Year 2005

• National Guard Military Operations & Maintenance Projects Program
  (CFDA # 12.401)

The Department of Military Affairs consists of the military forces of the state of Minnesota, the Office of the Adjutant General, civilians employed for administrative and maintenance services, and state owned military installations. The department’s budget is funded primarily through its cooperative agreements with the federal government, which reimburses the state between 60 and 75 percent of allowable charges. The federal government provides additional direct funding for other military operations in the state, such as Camp Ripley operations.