Office of the Legislative Auditor - Financial Audit Division

Reports, Alphabetical

Single copies of reports are available to the public free of charge.

• Accountancy, Board of: 2006; 2002; 1999
• Accounts Receivable and Debt Collection Processes: 2011
• Administration, Department of: 2012; 2011; 2010; 2006; 2004; 2003; 2002; 2002; 2001; 2000; 1999; 1998; 1998; 1997; 1996
• Administration, Department of - Arts and Cultural Heritage Fund Grant Expenditures: 2015
• Administration, Department of - State Food Contract: 2000
• Administration InterTechnologies Group, Department of: 2002
• Administration InterTechnologies Group, Department of - System-wide Access to Mainframe Data: 2000
• Administrative Hearings, Office of: 2005; 2001; 1996
• African American Mentor Program, Administration of State Funds by the: 2004
• Aging, Board on: 2005
• Agriculture, Department of: 2016; 2010; 2008; 2004; 2001; 1998
• Agricultural Utilization Research Institute: 2014; 2004; 1999
• Alexandria Technical College: 2006; 2003; 2000; 1997
• Amateur Sports Commission: 2006; 2003; 2002; 1999
• American Indian Student Association Minnesota State University, Mankato: 2005
• Animal Health, Board of: 2007; 2001; 1997
• Anoka Technical College: 2006; 2003; 2001; 1998
• Anoka-Metro Regional Treatment Center: 2000
• Anoka Ramsey Community College: 2005; 2003; 2001; 1998
• Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience, and Interior Design, Board of: 2019; 2006; 2003; 2000; 1997
• Arrowhead Community College Region - Certain Expenses for the Former President: 1996
• Arrowhead Community College Region and Northeast Service Unit: 1999
• Arts Board, Minnesota State: 2015; 2012; 2010; 2006; 2003; 2002; 1998
• Asian-Pacific Minnesotans, Council on: 2004; 2000; 1997
• Attorney General, Office of the: 2017; 2013; 2011; 2009; 2008; 2007; 2005; 2003; 2001; 1999; 1997
• Auditor, Office of the State: 2013; 2011; 2009; 2007; 2005; 2003; 2001; 1999; 1997
• Automobile Theft Prevention Board: 1999
• Barber and Cosmetologist Examiners, Board of: 2008
• Barber Examiners, Board of: 2001;
• Barter Arrangements, State Agency: 2002
• Behavioral Health and Therapy, Board of: 2008
• Bemidji State University: 1999
• Black Minnesotans, Council on: 2008; 2006; 2002; 1997
• Boxing, Board of: 1999
• Campaign Finance and Public Disclosure Board: 2007; 2002; 1999; 1997
• Capitol Area Architectural and Planning Board: 2003; 1999
• Central Lakes College: 2007; 2004; 2002; 1999
• Century Community and Technical College: 2002; 1999
• Chicano Latino Affairs Council: 2003; 1999
• Chicano/Latino People, Asian-Pacific Minnesotans, Black Minnesotans, and Indian Affairs, Councils on: 2013
• Children, Families & Learning, Department of: 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Children, Families & Learning, Department of, Grants Administration: 2001
• Chiropractic Examiners, Board of: 2005; 1998
• ClearWay Minnesota: 2016; 2007
• Combative Sports Commission: 2008
• Commerce, Department of: 2016; 2015; 2014; 2013; 2012; 2011; 2011; 2010; 2007; 2006; 2006; 2005; 2003; 2003; 1997; 1996
• Commerce, Department of - American Bankers Insurance Settlement: 2003
• Commerce and Public Service, Departments of: 2000
• Corrections, Department of: 2018; 2009; 2007; 2006; 2003; 2000; 1999; 1997
• Corrections, Department of - MINNCOR Industries and Minnesota Correctional Education Foundation: 2006
• Corrections, Department of - Willow River/Moose Lake, Rush City, and Togo Facilities: 2010
• Crime Victim Services, Minnesota Center for: 2001
• CriMNet Financial Audit: 2004
• Dakota County Technical College: 2006; 2003; 2000; 1996
• Dentistry, Board of: 2005; 1998
• Dietetics and Nutrition Practice, Board of: 2005; 1998
• Disability, Council on: 2001; 1998
• E-Verify Vendor Data Security: 2010
• Economic Security, Department of: 2003; 2001; 2000; 1999; 1998; 1997; 1996
• Economic Security, Department of - Mainframe Scheduled Batch Processing and MIPS Accounting System: 2000
• Economic Security, Department of - State Dislocated Worker Program: 2002
• Education, Department of: 2019; 2016; 2015; 2014; 2013; 2013; 2012; 2012; 2011; 2010; 2010; 2009; 2007; 2006; 2005; 2004; 2003
• Education, Department of and Metropolitan Educational Cooperative Service Unit Administration of Grant Funds: 2004
• Electricity, Board of: 2004; 2000; 1997
• Emergency Medical Services Regulatory Board: 2008; 2002; 1998
• Emergency Medical Services Regulatory Board, Admin. of Grants to Regional EMS Organizations: 2002
• Employee Relations, Department of: 2008; 2004; 2003; 2002; 2000; 1999; 1998; 1997; 1996
• Employee Relations, Finance, and Administration, Departments of: 2004
• Employee Relations and Finance SEMA4 Personnel and Payroll Controls: 2007
• Employment and Economic Development, Department of: 2019; 2018; 2017; 2016; 2015; 2015; 2014; 2013; 2012; 2011; 2010; 2010; 2009; 2008; 2007; 2006; 2005; 2005; 2004
• Employment and Economic Development, Department of - Unemployment Insurance Program: 2009
• Employment and Economic Development, Department of - Minnesota Opportunities Industrialization Centers State Council: 2011
• Energy Utility Assessments, Use of: 2003
• Enterprise Technology, Office of: 2009; 2009; 2008; 2005
• Environment and Natural Resources Trust Fund: 2016; 2000; 1997
• Environmental Assistance, Office of: 2005; 2000; 1996
• Environmental Assistance, Office of, Grant to Benchmark Outdoor Products, Inc.: 2005
• Explore Minnesota Tourism: 2013; 2007
• Fergus Falls Community College: 2000; 1997
• Finance, Department of: 2009; 2006; 2005; 2004; 2004; 2003; 2002; 2001; 2000; 1999; 1999; 1998; 1997; 1996
• Finance, Department of - Information Warehouse Data Integrity: 2007; 2004; 2000; 1998
• Finance, Department of - MAPS Interface Controls: 2002
• Fond du Lac Tribal and Community College: 2005; 2001; 1998
• Gambling Control Board: 2005; 2000; 1996
• General Obligation Bond Expenditures: 2014; 2008
• General Obligation Bond Expenditures - Follow-up Review of 2008 Audit Recommendations: 2012
• Government Innovation and Cooperation, Board of: 2002; 1998
• Governor, Office of the: 2014; 2011; 2009; 2007; 2005; 2003; 2001; 1999; 1997
• Governor and Lieutenant Governor, Office of the: 2015
• Governor's Residence Council: 2003; 1999
• Governor Ventura's Book Tour, Letter on: Letter
• Grants Administration: 2002
• Health, Department of: 2019; 2017; 2016; 2016; 2015; 2013; 2012; 2011; 2010; 2009; 2008; 2008; 2007; 2006; 2005; 2004; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1996
• Health, Department of - Medical Cannabis, Office of: 2020
• Health, Department of - Supplemental Nutrition Program for Women, Infants, and Children: 1997
• Health Related Licensing Boards: 2014; 2001
• Hennepin Technical College: 2002; 1999
• Hiawatha Corridor Light Rail Transit Line: 2003; 2002
• Hibbing Community College: 2004; 2001; 1998
• Higher Education, Office of: 2010
• Higher Education Services Office: 2004; 2001
• Historical Society, Minnesota: 2012; 2002; 1998
• Historical Society, Minnesota: Arts and Cultural Heritage Fund Expenditures: 2015
• Housing Finance Agency: 2002; 1998
• Human Rights, Department of: 2014; 2005; 2002; 1998
• Human Services, Department of: 2019; 2018; 2017; 2016; 2015; 2014; 2014; 2014; 2013; 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Human Services, Department of - Child Support Enforcement Division: 1999
• Human Services, Department of - Healthcare Provider Payment Controls: 2010
• Human Services, Department of - Information Verification in Eligibility Determinations: 2013
• Human Services, Department of - Letter on Fraud: 2009
• Human Services, Department of - Managed Care Organizations: 2019
• Human Services, Department of - MAXIS Data Integrity: 2002
• Human Services, Department of - Medical Assistance, Temporary Assistance for Needy Families, and Food Stamps Programs - Eligibility Data Validation Controls: 2005
• Human Services, Department of - Medical Assistance Eligibility: Medical Assistance Eligibility: Adults Without Children: 2018
• Human Services, Department of - Medical Assistance Eligibility: People Age 65 or Older and People Who Are Blind or Have a Disability: 2018
• Human Services, Department of - Medical Management Information System Security Controls: 2007
• Human Services, Department of - MinnesotaCare Eligibility: 2018
• Human Services, Department of - Oversight of MNsure Eligibility Determinations for
  Public Health Care Programs: 2016; 2014
• Human Services, Department of - Special Review, Contract with DeafBlind Services Minnesota, Inc.: 2000
• Human Services, Department of - State Operated Services: 2007; 2004
• Humanities Center: 2012
• Indian Affairs Council, Minnesota: 2005; 1999
• Inver Hills Community College: 2007; 2004; 2001; 1997
• Investment, State Board of: 2012; 2011; 2010; 2009; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 2000; 2000; 1999; 1998; 1997; 1996
• Iron Range Resources: 2009; 2005
• Iron Range Resources and Rehabilitation Agency: 2002; 1998
• Iron Range Resources Loans to Excelsior Energy, Inc.: 2008
• Itasca Community College: 2004; 2002; 1999
• Judicial Branch: 2006
• Judicial Branch – Fifth Judicial District: 2013
• Judicial Branch - First Judicial District and Selected Operations of the State Court Administrator’s Office: 2009
• Judicial Branch – Ninth Judicial District: 2015
• Judicial Branch - Second Judicial District: 2011
• Judicial Standards, Minnesota Board on: 2002; 1998
• Labor and Industry, Department of: 2012; 2010; 2008; 2005; 2001; 2000; 1999; 1998; 1997; 1996
• Labor and Industry, Department of - Special Report - Theft: 1996
• Labor Interpretive Center, Minnesota: 2000;
• Lake Superior College: 2006; 2003; 2000; 1997
• Laurentian Community and Technical College District: 1999
• Legacy Fund Recipients: Annual Report on Noncompliance: 2017
• Legacy Funds: Outdoor Heritage, Clean Water, and Parks and Trails: 2015; 2011
• Lottery, Minnesota State: 2016; 2013; 2006; 2002; 1998
• Managed Care Organizations: Encounter and Claims Data Reporting: 2018
• Management and Budget, Department of: 2019; 2017; 2016; 2013; 2012; 2011; 2010; 2010
• Management and Budget, Department of - Shared Business Systems Cost Management: 2018
• Management and Budget, Department of, and the Office of Enterprise Technology - The State’s Payment Processing: 2015
• Management and Budget, Department of, and the Office of Enterprise Technology - State Personnel and Payroll System Security Controls: 2010
• Management and Budget, Department of, Swift: 2011
• Mankato State University: 1999
• MAPS and SEMA4: 1996
• Marriage and Family Therapy, Board of: 2005; 1998
• Mediation Services, Bureau of: 2005; 2000; 1996
• Medical Practice, Board of: 1996
• Medical Practice, Board of: Complaint Resolution Process: 2012
• Men of Color: 2003
• Mesabi Range Community and Technical College: 2005; 2002;
• Metro Gang Strike Force: 2009
• Metropolitan Airports Commission: 2003; 2002; 1998
• Metropolitan Council - Transit Financial Activity Review: 2019; 2019; 2018; 2018; 2017; 2017
• Metropolitan Sports Facilities Commission: 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Metropolitan State University: 2012; 2002; 2000; 1997
• Military Affairs, Department of: 2016; 2014; 2013; 2010; 2006; 2004; 1999; 1997; 1996
• Minneapolis Community and Technical College: 2002; 2000; 1997
• Minnesota Amateur Sports Commission: 2003
• Minnesota Council on Compulsive Gambling, State and City Contracts with the: 2005
• Minnesota Orchestral Association, State Money Provided to the: 2013
• Minnesota Sports Facilities Authority: 2018; 2016; 2015; 2014; 2013
• Minnesota State Academies: 2013; 2008; 2005; 2001
• Minnesota State College - Southeast Technical: 2005; 2001
• Minnesota State Colleges and Universities: 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2001; 2000; 1999; 1999; 1998; 1997; 1996; 1996
• Minnesota State Colleges and Universities: (Colleges Audited: Alexandria, Anoka, and Dakota County Technical Colleges; Lake Superior,
  Saint Paul, and South Central Colleges; North Hennepin Community College; and Northland Community and Technical College) 2009
• Minnesota State Colleges and Universities: (Colleges Audited: Anoka-Ramsey, Hibbing, Itasca, Rainy River, and Vermilion community colleges;
  Mesabi Range and Minnesota West community & technical colleges; Fond du Lac Tribal & Community College; and Minnesota State College-Southeast Technical) 2008
• Minnesota State Colleges and Universities: (Colleges Audited: Central Lakes, Ridgewater, Inver Hills, Riverland, and Pine) 2010
• Minnesota State Colleges and Universities - Data Warehouse Controls: 2004
• Minnesota State Colleges and Universities - Degree Audit Reporting and Course Applicability Systems: 2004
• Minnesota State Colleges and Universities - Employee Separation Payments: 2016
• Minnesota State Colleges and Universities - Federal Student Financial Aid Programs: 1996
• Minnesota State Colleges and Universities - Financial Reporting Information Technology Controls: 2005
• Minnesota State Colleges and Universities - Information System Application Review: 1999; 1997
• Minnesota State Colleges and Universities - Information Technology Security Follow-Up: 2004
• Minnesota State Colleges and Universities - Office of the Chancellor: 2005; 2002
• Minnesota State Colleges and Universities - Systemwide Access to MnSCU Data: 2000
• Minnesota State Colleges and Universities - Wireless Network Security Audit: 2005
• Minnesota State Courts: 2005
• Minnesota State Retirement System: 2018; 2018; 2017; 2017; 2016; 2016; 2016; 2015; 2015; 2015; 2014; 2013; 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2005; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Minnesota State Retirement System - Information Technology Audit: 2009
• Minnesota State University, Mankato: The Coach Todd Hoffner Case: 2014
• Minnesota Technology, Incorporated: 2004; 2000; 1998; 1996
• Minnesota Vehicle Title and Registration System: 2019;
• Minnesota West Community and Technical College: 2005; 2002; 1999
• MN.IT Services, Office of: 2016; 2015; 2014
• MN.IT Services’ Data Centers, Office of: 2017
• MN.IT Services, Office of: – Information and Telecommunications Account: 2018
• MN.IT Services’ Information Technology Change Management Controls, Office of: 2018
• MNLARS Quarterly Report Verification - Outages and System Slowdowns: 2018
• MNsure (Minnesota Health Insurance Exchange): 2016; 2014
• MNsure: An Unauthorized Disclosure of Private Data: 2013
• MNsure: Planning and Establishment Grant Expenditures: 2017
• Moorhead State University: 2000; 1997
• Mosquito Control District, Metropolitan: 2010; 2009; 2009; 2007; 2006; 2005; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Municipal Board, Minnesota: 1998
• Natural Resources, Department of: 2018; 2017; 2017; 2016; 2014; 2010; 2009; 2009; 2007; 2003; 2002; 2002; 2001; 1999; 19972; 1996
• Natural Resources, Department of - Agassiz Valley Project: 2012
• Natural Resources, Department of - Mileage Reimbursement Claims: 1998
• Natural Resources and the 2007 North American Wildlife Enforcement Officers Association Conference, Department of: 2008
• Normandale Community College: 2007; 2004; 2002; 2000; 1996
• North Hennepin Community College: 2006; 2003; 2001; 1998
• Northeast Service Unit, Minnesota State Colleges and Universities: 2002;
• Northland Community and Technical College: 2006; 2000; 1997
• Northwest Technical College: 1999
• Nursing, Board of: 2005; 1998
• Nursing Home Administrators, Board of Examiners for: 1996
• Nursing Home Administrators and the Health Licensing Boards – Administrative Services Unit, Board of Examiners for: 2008
• Ombudsman for Corrections: 02000; 1998
• Ombudsman for Mental Health and Mental Retardation: 2005; 2001; 1997
• Ombudspersons for Families, Office of: 2003; 1998
• Oversight of Information Technology Projects: 2009
• Parks and Trails Fund: 2016
• Peace Officer Standards and Training Board: 2004; 2001; 1998
• Perpich Center for Arts Education: 2017; 2012; 2008; 2004; 2001; 1996
• Personnel and Payroll Compliance: 2011
• Petroleum Tank Release Cleanup Fund: 2012
• Pine Technical College: 2007; 2003; 2000; 1997
• Podiatric Medicine, Board of: 2005; 1998
• Pollution Control Agency: 2015; 2009; 2005; 2001; 1998; 1996;
• Professional/Technical Services Contracts: 2008
• Professional/Technical Contract Expenditures: 2018
• Psychology, Board of: 1997
• Public Defense, Board of: 2005; 2002; 1998
• Public Employees Retirement Association: 2018; 2017; 2016; 2015; 2015; 2013; 2013; 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 2000; 1999; 1998; 1997; 1996
• Public Employees Retirement Association, Computer System Security: 2002
• Public Employees Retirement Association Financial Statements: 2012; 2006; 2005
• Public Employees Retirement Association, Information Technology Audit: 2008
• Public Safety, Department of: 2017; 2016; 2015; 2014; 2014; 2013; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2005; 2004; 2004; 2003; 2000; 1999; 1999; 1998; 1997; 1996
• Public Safety, Department of, Criminal Gang Strike Force Grants: 2002
• Public Safety, Department of, Office of Justice Programs: 2013
• Public Safety, Department of, Web Based Motor Vehicle Registration Renewal: 2001; 2005
• Public Safety and Minnesota IT Services, Department of - MNLARS Quarterly Report Verification Title Backlogs and System Funding: 2019
• Public Service, Department of: 1996
• Public Utilities Commission: 2010; 2006; 2003; 2000; 1998
• Purchasing Card Program: 2013; 2010
• Racing Commission, Minnesota: 2014; 2010; 2005; 2000; 1996
• Racing Commission, Minnesota - Oversight of Purse Contributions at Running Aces Harness Park: 2014
• Rainy River Community College: 2005; 2000; 1997
• Red Wing/Winona Technical College: 1998
• Regenerative Medicine Minnesota: 2020
• Residential Academies, Minnesota State: 1996
• Revenue, Department of: 2008; 2007; 2004; 2003; 2002; 1999; 1999; 1998; 1997; 1996
• Revenue, Department of - Administration of Property and Sales Tax Rebates: 2000
• Revenue, Department of - Follow-up Review of Fraud: 2011
• Revenue - GenTax, Department of: 2013
• Revenue, Department of - Non-filer and Tax Compliance Initiatives: 2003
• Revenue, Department of - Selected Individual Income Tax Processing Controls: 2004
• Ridgewater College: 2007; 2003; 2001; 1998
• Riverland Community College: 2007; 2004; 2001; 1998
• Rochester Community and Technical College: 2001; 1998
• St. Cloud State University: 2010; 2001; 1999
• St. Cloud Technical College: 2007; 2004; 2001; 1998
• St. Paul College: 2006; 2003; 2000; 1997
• Secretary of State, Office of the: 2017; 2013; 2011; 2009; 2007; 2005; 2003; 2001; 1999; 1997
• Secretary of State, Investigation: Use of Contact Information: 2008
• MAPS and SEMA4: 1996
• SEMA4 Information Technology Audit: 2003; 2002; 1998
• Sentencing Guidelines Commission: 2002; 1999
• Small Agencies’ Information Security Controls: 2009
• South Central College: 2006; 2003; 2000; 1998
• Southwest State University: 1999
• Spanish-Speaking Affairs Council: 1996
• State Grant Agreements with Community Action Agencies: 2015
• State Agricultural Society: 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• State Court System: 2004
• State Government Shutdown: 2012
• State of Minnesota Financial Statements: 1997-Present
• State of Minnesota Supplemental Investment Fund and Post Retirement Investment Fund Financial Statements: 2006; 2005
• State-Paid Per Diems: 2001
• Statewide Report on Internal Control Over Financial Reporting: 2019; 2018; 2017; 2016; 2015; 2014; 2013; 2012; 2011; 2010; 2009; 2008; 2007
• Strategic and Long Range Planning, Office of: 2001; 1998
• Supplemental Payments to Employees: 2016
• Supreme Court, Minnesota: 2004; 2004; 2002; 1998
• Tax Court, Minnesota: 2001; 1998
• Teachers Retirement Association: 2018; 2017; 2016; 2015; 2015; 2013; 2013; 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2003; 2002; 1999; 1998; 1997; 1996
• Teachers Retirement Association - Information Technology Security Controls: 2007
• Tobacco, Minnesota Partnership for Action Against: 2001
• Trade and Economic Development, Department of: 2003; 2002; 2002; 1999; 1997; 1996
• Transportation, Department of: 2019; 2016; 2013; 2013; 2012; 2011; 2010; 2009; 2008; 2007; 2006; 2005; 2004; 2004; 2003; 2002; 2001; 2000; 1999; 1998; 1997; 1996
• Transportation, Department of, Airplane Purchase: 2005
• Transportation, Department of, Contract for Highway 55/62 Bypass: 2002
• Transportation, Department of, Investigation of the Former Director of Homeland Security and Emergency Management: 2007
• Transportation, Department of - MnPASS Progam: 2018
• Treasurer, Office of the State: 2003; 2001; 1999; 1998; 1997; 1996
• Unclassified Employees, Creating or Modifying Employment Rights for: 1996
• University of Minnesota - State Special Appropriation for Women's Intercollegiate Athletics: 1997
• Vermilion Community College: 2005; 2002;
• Veterans Affairs, Department of: 2018; 2017; 2007; 2003; 2000; 1997
• Veterans Home - Fergus Falls: 2008; 2002;
• Veterans Home - Hastings: 2009; 2005; 2002; 1998
• Veterans Home - Luverne: 2013; 2002; 1996
• Veterans Home - Minneapolis: 2011; 2010; 2008; 2005; 2002; 1999
• Veterans Home - Silver Bay: 2013; 2006; 1997
• Veterans Homes Board: 2008; 2002; 1998
• Veterinary Medicine, Board of: 2005; 1998
• Voyageurs National Park, Citizens Council on: 2000
• Vulnerability Management: 2012
• Water and Soil Resources, Board of: 2018; 2015; 2010; 2007; 2004; 2001; 1998
• Waterfowl Association: 2003
• Winona State University: 2000; 1997
• Women’s Advocates, Inc. - Administration of State Funds: 2003
• Workers' Compensation Court of Appeals: 2003; 1998
• World Trade Center Corporation: 1999
• Zoological Garden, Minnesota: 2018; 2007; 2002; 1998

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