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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Amateur Sports Commission


Financial Audit Division Report 06-13 Released May 18, 2006

Overall Conclusion:

The Minnesota Amateur Sports Commission complied with material finance-related legal provisions. However, we identified two findings that need to be addressed by the commission.


  • The commission has not been conveyed title from the National Sports Center Foundation, a nonprofit organization, for land it purchased through the foundation.
  • The commission did not adequately segregate key financial duties.
This report contains two findings related to internal control and legal compliance. The commission substantially resolved three prior audit findings and implemented the three recommendations from a prior OLA special review.

Audit Period:

July 1, 2001, through June 30, 2005

Programs Audited:
  • Sport Event Center Expenditures
  • National Youth Golf Center Operations
  • Payroll and Grant Expenditures

Agency Background:

The Minnesota Amateur Sports Commission provides strategic direction to the state’s amateur sports community in order to increase the state economic benefits from amateur sports.  The commission accomplishes this by increasing sport opportunities and supporting facility improvement.  In addition to its general operating appropriation, the commission received appropriations for various grants and the construction of a sport event center.


More Information

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