Report Summary
Department of Natural Resources
Federal Compliance Audit
|
Financial Audit Division Report 09-07 |
Released March 26, 2009 |
Conclusion
The Department of Natural Resources generally complied with and had controls to ensure compliance with provisions of laws, regulations, contracts, and grants applicable to the federal programs we audited for fiscal year 2008. However, the department had several weaknesses as noted in the six findings presented in this report.
Key Findings
- The Department of Natural Resources did not identify, analyze, and document their internal controls over compliance with federal single audit requirements.
- The Department of Natural Resources did not maintain sufficient documentation for some of its federal reimbursement requests for the Sport Fish Restoration Program (CFDA 15.605) and the Wildlife Restoration Program (CFDA 15.611).
- The Department of Natural Resources received reimbursement from the federal government for unallowable costs for the Wildlife Restoration Program (CFDA 15.611).
- The Department of Natural Resources overdrew federal funds on one grant and under drew federal funds on another grant because it did not accurately report program income for grants within the Sport Fish Restoration (CFDA 15.605) and the Wildlife Restoration (CFDA 15.611) programs.
Audit Scope
Programs material to the State of Minnesota’s federal program compliance for fiscal year 2008.
Selected Audit Areas:
- Fish and Wildlife Cluster1 (CFDA 15.605 and 15.611)
1A cluster of programs is a group of closely related programs that have similar compliance requirements and are treated as a single program.
