Report Summary
Minnesota State Academies for the Deaf and the Blind
Performance Audit
| Financial Audit Division |
November 2024 |
The Minnesota State Academies generally did not comply with the
significant finance-related legal requirements we tested and generally
did not have adequate internal controls. We identified a number of
instances of noncompliance and internal control weaknesses. The list of
findings below and the full report provide more information about these
concerns.
Finding 2
Prior Audit Finding Unresolved. The Minnesota
State Academies did not monitor the financial and legal activities
of its affiliated foundations, as required by the contracts. (p.
14)
Recommendations
-
The Minnesota State Academies should monitor the financial and
legal activities of its affiliated foundations, as required by the
contracts.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it monitors the financial and legal activities
of its affiliated foundations.
Finding 4
The Minnesota State Academies did not always purchase goods or
services in accordance with state policy. (p. 26)
Recommendations
-
The Minnesota State Academies should purchase goods or services in
accordance with state policy.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it complies with state policy.
Finding 6
The Minnesota State Academies did not always comply with state
policy when paying for the superintendent’s travel expenses. (p.
29)
Recommendations
-
The Minnesota State Academies should pay travel expenditures only
in accordance with state policy.
-
The Minnesota State Academies should collect, from the
superintendent, the state money used for personal travel.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it pays for travel in accordance with state
policy.
Finding 7
The Minnesota State Academies did not document that it managed its
imprest cash accounts in accordance with its policy. (p. 34)
Recommendations
-
The Minnesota State Academies should document that it manages its
imprest cash accounts in accordance with its policy.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it manages its imprest cash accounts in
accordance with its policy.
Finding 8
The Minnesota State Academies did not manage its assets in
accordance with state policy and did not keep an accurate record
of its physical inventory. (p. 35)
Recommendations
-
The Minnesota State Academies should manage its assets in
accordance with state policy and keep an accurate record of its
physical inventory.
-
The Minnesota State Academies should develop internal policies and
procedures to ensure it manages its assets in accordance with
state policy.
Finding 10
The Minnesota State Academies overreported expenditures to the
Minnesota Department of Education. As a result, the Minnesota
Department of Education overpaid the Minnesota State Academies.
(p. 41)
Recommendations
-
The Minnesota State Academies should accurately report
expenditures to the Minnesota Department of Education.
-
The Minnesota State Academies should return to the Minnesota
Department of Education the reimbursements received as a result of
the overreported expenditures.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it accurately reports expenditures to the
Minnesota Department of Education.
Finding 11
The Minnesota State Academies did not always properly document its
reconciliation between its submitted medical claims and the
reimbursements from the Department of Human Services. (p. 42)
Recommendations
-
The Minnesota State Academies should properly document its
reconciliation of third-party billing claims submitted with the
reimbursements it receives.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it receives accurate third-party billing
reimbursements.
Finding 12
The Minnesota State Academies did not always obtain approval from
Minnesota Management and Budget prior to accepting donations, as
required by state statutes. (p. 44)
Recommendations
-
The Minnesota State Academies should obtain approval from
Minnesota Management and Budget prior to accepting all donations,
as required by state statutes.
-
The Minnesota State Academies should strengthen its internal
controls to ensure it accepts donations in accordance with state
statutes.
