| Financial Audit Division | Released October 2021 |
OLA found that internal controls over the areas in our audit scope were generally adequate to ensure that the Minnesota Department of Human Rights safeguarded state resources, complied with significant finance-related legal requirements, and resolved prior audit findings.
The Minnesota Department of Human Rights generally complied with most finance-related legal requirements.
However, we identified some control weaknesses and instances of noncompliance as listed in the findings section below.
| Internal Controls Not Adequate | Did Not Comply with Legal Requirements and State Policy | |
|---|---|---|
| Finding 1. Prior Finding: MDHR did not assign the appropriate employees access to approve timesheets. (p. 14) | Yes | Yes |
| Finding 2. MDHR did not comply with applicable bargaining unit agreements and state policy when employees earned overtime pay or compensatory time. (p. 15) | Yes | Yes |
| Finding 3. MDHR could not provide evidence that it reviewed a key payroll report: the Payroll Register. (p. 16) | Yes | Yes |
| Finding 4. MDHR could not provide documentation to show that it authorized and validated the accuracy of pay increases and adjustments processed by the Department of Administration’s Small Agency Resource Team (SmART). (p. 18) | Yes | Yes |
| Finding 5. MDHR did not always have segregation of duties over procurement and payment or have the authorized employee approve payments. MDHR did not document its review of a key expenditure report. (p. 19) | Yes | Yes |
| Finding 6. MDHR did not maintain accurate inventory records. (p. 21) | Yes | Yes |
