Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Governor
Internal Control and Compliance Audit

 

Financial Audit Division Report 09-22

Released June 12, 2009

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Conclusions

The Office of the Governor’s internal controls were generally adequate to ensure that it safeguarded assets, produced reliable financial information, and complied with finance-related legal requirements. However, the office had some control weaknesses related to its receipts process, travel expenditures, and fixed assets. For the items tested, the Office of the Governor generally complied with finance-related legal requirements applicable to its financial activities. However, we found some instances of noncompliance related to travel expenditures and fixed assets.

Findings

• The Office of the Governor did not have adequate separation of duties over its receipts process.
• The Office of the Governor did not always comply with employee expense reimbursement requirements.
• The Office of the Governor did not record all fixed assets in its inventory listing.
• The Office of the Governor did not establish a written agreement for services provided by an Office of Enterprise Technology employee.

Audit Objectives and Scope

Objectives	Period Audited
Internal Controls Legal Compliance	January 1, 2007, through January 31, 2009
Programs Audited
Payroll Expenditures Travel Expenditures Administrative Expenditures, including Governor’s Necessary Expense Account	Governor’s Residence Receipts Washington, DC Office Funding

 

Background

The Office of the Governor includes the Governor, Lieutenant Governor, and their employees. The duties and authority of the Governor and Lieutenant Governor are stated in Article V of the Minnesota Constitution and various statutes. The office is funded through an appropriation from the General Fund and employs approximately 40 people. In addition, the office obtains staff assistance from several state agencies.