Financial Audit Division Report 18-12 | Released August 30, 2018 |
The Department of Natural Resources (DNR) is responsible for conserving and managing the state’s natural resources. The department provides outdoor recreation opportunities for Minnesota citizens and commercial uses of natural resources for businesses. Governor Mark Dayton appointed Thomas Landwehr to serve as the DNR commissioner in January 2011.
The Office of the Legislative Auditor conducted this selected scope audit to determine whether the department had adequate internal controls and complied with significant finance-related legal requirements. The audit scope included the processes for allocating certain administrative costs to DNR divisions. The period under examination went from July 2015 through June 2017.
The Department of Natural Resources complied with the significant finance-related legal requirements we tested and had adequate internal controls over its internal process for allocating department shared services and leadership costs to its divisions.