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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Office of the Governor


Financial Audit Division Report 14-01 Released January 16, 2014


Section One
Audit of the Office of the Governor


The Office of the Governor generally had adequate internal controls to ensure that it safeguarded its financial resources, accurately paid employees and vendors in accordance with management’s authorizations, complied with finance-related legal provisions, and created reliable financial data. For the items we tested, the office generally complied with finance-related legal requirements. However, the office had some internal control weaknesses and instances of noncompliance.


  • The Office of the Governor entered into a contract for legal services that did not include certain terms and conditions required by state statute and policy.
  • The Office of the Governor did not adequately monitor employees’ accrual of some travel benefits.

Section Two
The Governor’s Use of a State Airplane


The state has not established a consistent standard for determining whether it is lawful for the Governor to use a state airplane to travel to political events. Generally in state government, public money and other public resources may only be used for official government purposes. However, it has been accepted that the state may provide the Governor with security protection even when the Governor is participating in private activities, including political events. In addition, by law, the state provides the Governor with a motor vehicle (driven by a state trooper), which may be used for all travel, including travel to political events. If it is allowable for the Governor to use a state airplane to travel to political events, that use should also be authorized in law, and the law should expressly require reimbursement from the appropriate political organization.

More Information

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