|Financial Audit Division Report 10-30||Released September 16, 2010|
The Minnesota Department of Transportation’s (MnDOT) central office did not have adequate internal controls to ensure that it safeguarded certain receipts, accurately recorded receipts in the accounting records, or properly managed employee use of state cell phones. The central office’s internal controls were generally adequate to ensure it reimbursed employees for travel expenses in accordance with finance-related legal requirements and management’s authorizations, and properly recorded those transactions in the accounting records; however, the department had some weaknesses in its controls to ensure that employees minimized some travel-related costs.
MnDOT’s Duluth district generally had adequate internal controls for the selected administrative expenditures to ensure that it accurately paid employees and vendors in accordance with management’s authorizations, complied with finance-related legal provisions, and created reliable financial data. However, the district had some weaknesses in these areas.
MnDOT’s central office and Duluth district generally complied with significant finance-related legal requirements; however, there were some specific instances of noncompliance related to protection of not public data, prompt deposits of receipts, and management of state-issued cell phones.
MnDOT partially implemented a prior audit recommendation – it improved its oversight of employee expense reimbursements but did not implement sufficient controls to adequately monitor employee cell phone use to ensure compliance with federal law and state and department policies.
||July 1, 2008, through March 31, 2010|