Office of the Legislative Auditor - Financial Audit Division
Report Summary
Minnesota State: Faculty Payroll
Performance Audit
Financial Audit Division
February 2026
Conclusion
Minnesota State generally complied with the requirements we tested.
However, we identified some instances of noncompliance related to
faculty payroll accuracy and timeliness.
Findings and Recommendations
Finding 1
Minnesota State inaccurately compensated some faculty members. (p.
13)
Recommendations
Minnesota State should review the faculty assignments for faculty
members who received inaccurate compensation and make any
necessary salary adjustments.
Minnesota State should ensure that it accurately records faculty
assignment information in its payroll system.
Minnesota State should improve its review of faculty assignments
and related compensation to ensure errors are identified and
corrected.
Finding 2
Minnesota State did not always compensate faculty members on a
timely basis. (p. 20)
Recommendations
Minnesota State should compensate all faculty members on a timely
basis for all assignments.
Minnesota State institutions should approve all instructional
assignments by the approval deadline.
