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
ClearWay Minnesota


Financial Audit Division Report 07-24 Released  September 13, 2007


ClearWay Minnesota’s internal controls were adequate, and the organization complied with material finance-related legal provisions related to financial management, grant expenses, and payroll. However, we identified some concerns with other expenses.

This report contains three findings related to internal control and other expenses.

  • ClearWay had expenses that may have been unnecessary, unreasonable, and not adequately authorized or documented.

  • ClearWay did not execute some contract amendments in a timely way.

  • ClearWay did not always complete purchase orders in advance of purchases.

The prior audit report contained six findings that have been resolved.
   Audit Scope:

Period Audited:
July 1, 2003, to June 30, 2006

Activities Audited:
  • Financial Management
  • Grant Expenses
  • Payroll
  • Other Expenses

Agency Background:

Clearway Minnesota was originally named the Minnesota Partnership for Action Against Tobacco (MPAAT). It was incorporated as a Minnesota nonprofit corporation on September 21, 1998, under Minnesota Statutes Chapter 317A. MPAAT was created with a limited 25-year life. Its mission is to enhance life in Minnesota by reducing tobacco use and exposure to secondhand smoke through research, action, and collaboration. In August 2006, MPAAT changed its name to ClearWay Minnesota. The corporation is under the direction of a 19-member board of directors. ClearWay funds its operations through the tobacco settlement and associated investment earnings.

More Information

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