Department of Corrections’ Willow River/Moose Lake,
Rush City, and Togo Facilities
Internal Control and Compliance Audit
Financial Audit Division Report 10-27
Released August 19, 2010
The Minnesota Department of Corrections’ regional business office for the correctional facilities at Willow River/Moose Lake, Rush City, and Togo generally had adequate internal controls to ensure it safeguarded assets, accurately paid employees or vendors in accordance with management’s authorizations, produced reliable financial information, and complied with finance-related legal requirements. For the items tested, the facilities generally complied with most finance-related legal requirements. However, the regional business office had some internal control deficiencies and significant noncompliance in some specific areas.
- Regional business office staff inappropriately used $5,880 from the Correctional Inmates Fund to pay for some facility operational expenditures.
- Regional business office staff incorrectly processed a payment, which resulted in the Togo facility holding significantly more cash locally than was authorized.
- Regional business office staff did not adequately protect not public data on individuals.
- The regional business office did not adequately restrict or monitor employee access to the state’s accounting system.
- The Togo facility staff authorized payments to wilderness instructors in the Trek Endeavors Program before the instructors completed their work.
- The regional business office did not properly manage the Togo facility’s outstanding receivables.
Audit Objectives and Scope
- Internal Controls
- Legal Compliance
|July 1, 2007, through January 31, 2010|
- Employee payroll expenditures
- Safeguarding and accounting for
inmates personal funds
- Selected administrative expenditures
- Selected Togo program revenue
- Travel expenditures