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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the State Auditor


Financial Audit Division Report 07-17 Released July 13, 2007

Overall Conclusion:

The Office of the State Auditor’s internal controls were adequate, and the office complied with the finance-related legal requirements we tested.  However, the office had the following weaknesses in its operations:

  • The office did not certify the correct costs of audits and exams of police and fire relief associations to the Department of Revenue.

  • The office did not charge some local units of government interest on past-due accounts.

The report contained two findings related to internal control and legal compliance. The prior audit report contained no findings.
   Audit Scope:

Audit Period:
January 1, 2005, to December 31, 2006

Programs Audited:
  • Appropriation Control
  • Audit Practice Receipts
  • Payroll
  • Administrative Expenditures

Agency Background:

The Office of the State Auditor was established by Article V of the Minnesota State Constitution and operates under Minnesota Statutes 2006, chapter 6.  The mission of the office is to ensure financial integrity, accountability, and cost-effectiveness of Minnesota's local governmental entities.  The office’s activities are financed primarily through General Fund appropriations.  The audit practice receipts collected from local units of government are deposited in the General Fund as nondedicated receipts.  Patricia Anderson was the State Auditor during the audit scope.  Rebecca Otto was elected State Auditor in November 2006 and took office on January 2, 2007.



More Information

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