|Financial Audit Division Report 18-03||Released March 26, 2018|
During fiscal years 2015, 2016, and 2017, the Department of Corrections paid approximately $226 million to operate its Region 1 correctional facilities, which included facilities in Stillwater, Oak Park Heights, and Red Wing.
The Office of the Legislative Auditor conducted this audit to determine whether the Department of Corrections’ Region 1 correctional facilities had adequate internal controls over its financial activities and complied with finance-related legal provisions.
The Department of Corrections’ Region 1 correctional facilities had generally adequate internal controls to ensure that it safeguarded revenues and other assets, accurately paid employees and vendors, created reliable financial information, and complied with finance-related legal requirements. For the items tested, the region complied with most finance-related legal requirements. However, we identified one legal compliance issue and one internal control deficiency.