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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Agricultural Utilization Research Institute
Internal Controls and Compliance Audit


Financial Audit Division Report 14-18 Released October 2, 2014

The Agricultural Utilization Research Institute, a legislatively created, nonprofit organization, receives annual appropriations from the state’s General Fund, as well as money from project partnerships with other public and private organizations, federal grants, and other sources. It uses these resources to conduct research and promote new products that use Minnesota’s agricultural commodities, such as corn or soybeans, while aiding the expansion of existing state commodity markets.

We examined the institute’s internal controls over its financial operations and its compliance with finance-related legal requirements for the period from October 2011 through June 2014. Our review included money from all sources and expenses related to payroll, projects, administrative operations, and capital equipment costs.


We concluded that the Agricultural Utilization Research Institute’s internal controls over its financial operations were adequate, and the institute complied with applicable finance-related legal requirements. Our audit did not result in any findings or recommendations.

More Information

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