Office of the Legislative Auditor - Financial Audit Division

Report Summary
State Government Shutdown
Internal Controls and Compliance Audit

 

Financial Audit Division Report 12-12

Released June 14, 2012

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Conclusion

The State of Minnesota generally had adequate internal controls to ensure that it effectively prepared for, managed, and reviewed financial activities during the July 2011 state government shutdown and complied with finance-related legal provisions.¹ However, certain state agencies had weaknesses in the areas of shutdown planning and oversight.

Findings

• The Department of Management and Budget did not ensure that it provided the Ramsey County District Court with accurate and complete lists of agencies’ priority critical services for the shutdown period.
• Certain state agencies may not have adequately followed procedures related to the oversight and review of shutdown activities.
• Certain state agencies inaccurately compensated a few employees during the shutdown.

Audit Objectives and Scope

Objectives		Period Audited
Internal Controls Legal Compliance		Fiscal years 2011 and 2012; specifically, the time period leading up to, during, and after the July 2011 state shutdown
Programs Audited
Planning and Oversight Expenditures IT Security		Payroll and Personnel Expenses Revenues

 

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¹ State agencies specifically reviewed included the departments of Education, Employment and Economic Development, Human Services, Management and Budget, and Revenue.