Office of the Legislative Auditor - Financial Audit Division
Minnesota State Arts Board
Financial Audit Division Report 06-14
Released May 24, 2006
The Minnesota State Arts Board paid grants to regional arts councils earlier than specified in law.
The board did not retain a portion of grants awarded to arts organizations and artists pending receipt of their final report.
The board did not disclose board members’ grant affiliations in its 2004 and 2005 annual reports filed with the Legislature and the Office of the Governor.
The current report contains three audit findings relating to grant controls and legal compliance. In follow-up of the prior audit, the board resolved one audit finding and partially resolved a second finding. Resolution of three other prior findings was not reviewed because they did not pertain to grant expenditures.
Fiscal Years 2003-2005
Selected Audit Areas:
Grants to Regional Arts Councils
Grants to Artists and Art Organizations
The Minnesota State Arts Board is composed of 11 members and has 9 employees. The board annually awarded about $6 million grants to artists and art organizations and distributed $2.4 million of state appropriations to regional arts councils.