Office of the Legislative Auditor - Financial Audit Division

Report Summary
Department of Public Safety
Federal Compliance Audit

 

Financial Audit Division Report 14-07

Released March 7, 2014

---

Conclusion

The Department of Public Safety did not fully resolve a prior audit issue identified in the fiscal year 2012 audit of the department’s compliance requirements applicable to a major federal program it had in fiscal year 2012, as noted in the finding presented in this report.¹

Audit Finding

• The Department of Public Safety did not adequately notify its subrecipients about federal grant information and requirements. This is a repeat finding.

Audit Scope

Our scope was limited to determining whether the Department of Public Safety resolved the weakness identified in fiscal year 2012 in the Disaster Grants – Public Assistance program (CFDA² 97.036). In fiscal year 2012, this program was a major federal program for the State of Minnesota. Because the program’s fiscal year 2013 expenditures, totaling about $28.7 million, did not exceed the state’s $30 million major program threshold, we did not test the department’s compliance with other applicable federal requirements as part of our 2013 federal Single Audit.

 

---

¹Office of the Legislative Auditor’s Financial Audit Division, Report 13-11, Department of Public Safety Federal Compliance Audit, issued June 20, 2013.
²The Catalog of Federal Domestic Assistance (CFDA) is a unique number assigned by the federal government to identify its programs.