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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Corrections'
Faribault and Shakopee Facilities
Internal Control and Compliance Audit


Financial Audit Division Report 09-27 Released August 13, 2009


The Minnesota Department of Corrections’ business office for the correctional facilities at Faribault and Shakopee generally had adequate internal controls to ensure that it safeguarded assets, produced reliable financial information, and complied with finance-related legal requirements. For the items tested, the department complied with finance-related legal requirements over its financial activities.


The Faribault and Shakopee correctional facilities did not retain documentation to support management’s prior authorization for employee overtime.

Audit Objectives and Scope

ObjectivesPeriod Audited
  • Internal Controls
  • Legal Compliance
  • Financially Prudent Operations
July 1, 2006, through March 31, 2009
Programs Audited
  • Payroll Expenditures
  • Travel Expenditures
  • Administrative Expenditures, including Fixed Assets
  • Offender Accounts
  • Computer System Security Controls

More Information