| Financial Audit Division | December 2021 |
OLA found that the internal controls developed by the Department of Management and Budget, such as the guidance and calculation worksheet, were not adequate to ensure state entities accurately and consistently determined eligibility and calculated and paid military salary differential to state employees, as required by state statute.1
OLA found that state entities did not comply with finance-related legal requirements regarding the eligibility, calculation, and payment of military salary differential to state employees.
| Internal Controls Not Adequate | Did Not Comply with Legal Requirements and State Policy | |
|---|---|---|
| Finding 1. The Department of Management and Budget did not provide adequate guidance to state entities to ensure consistent and accurate eligibility determination, calculation, and payment of military salary differential to state employees. (p. 10) | Yes | Yes |
| Finding 2. The Minnesota Government Data Practices Act (MGDPA) does not directly classify personally identifiable information (such as names and employee identification numbers) of state employees as confidential or private data when associated with military service. (p. 16) | No | Yes |
1 Minnesota Statutes 2021, 43A.183, subd. 5
