Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Commerce
Federal Compliance Audit


Financial Audit Division Report 13-07 Released May 23, 2013


The Department of Commerce generally complied with and had internal controls to ensure compliance with certain provisions of laws, regulations, contracts, and grants applicable to its major federal program for fiscal year 2012. However, the department had an internal control weakness that resulted in noncompliance with a federal requirement, as noted in the finding presented in this report.


  • The Department of Commerce did not obtain federal approval for the indirect cost rate it used for fiscal year 2012; it used the rate approved for the previous year as a basis for the $949,338 of indirect costs it recovered from all federal programs, including $240,914 from the Low-Income Home Energy Assistance Program.

Audit Scope

Our scope included the Low-Income Home Energy Assistance Program, which was a major federal program for the State of Minnesota for fiscal year 2012.

More Information

Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708