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
Minnesota Board of Water and Soil Resources


Financial Audit Division Report 07-33 Released  November 28, 2007

Overall Conclusion:

The Minnesota Board of Water and Soil Resources generally complied with the finance-related legal provisions we tested. However, the board did not have adequate internal controls over certain financial processes.

The report contains 15 findings related to internal control and legal compliance. Our prior audit report (2004) contained three findings. One finding was resolved, while the other two are repeated in this report.

Key Findings:

  • The board did not adequately administer its financial management duties.
  • Prior Finding: The board did not ensure that grantees met the legally mandated matching requirements.
  • The board awarded grants to districts that did not provide comprehensive work plans.
  • The board did not inspect wetland sites added to the wetland bank.
  • The board did not prepare performance evaluation reports for completed professional/ technical services contracts as required by statute.
   Audit Scope:

Period Audited:
  • July 1, 2003, to June 30, 2007
Activities Audited:
  • Payroll and other administrative expenditures
  • Grant expenditures
  • Easements
  • Professional/technical services contracts

Agency Background:

The Minnesota Board of Water and Soil Resources assists local government units in managing water and soil resources by providing technical, administrative, and financial assistance. The state’s General Fund is the primary source of funding for the board’s grant programs. The board also receives bonding money for the purchase of easements. The majority of the funds pass through to local governments that administer state policies and programs for which the agency is responsible. During the four-year audit period, the board spent approximately $25 million annually.

More Information

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