Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial Audit

Minnesota Council on Disability

July 1, 1997, through June 30, 2000

Overall Audit Conclusion:

• The council's internal controls provided reasonable assurance that payroll and non-payroll expenditures except travel reimbursements were authorized and properly recorded in the state's accounting system. For the items tested, payroll expenditures were in compliance with applicable collective bargaining unit agreements.

Key Findings and Recommendations:

• The council did not adequately restrict employee access to its payroll and personnel system. Two council employees had access to functions in both the SEMA4 payroll and personnel system that is not required to perform their job duties. Unnecessary access could result in errors or irregularities in the council's payroll. We recommended that the council limit access to the payroll and personnel system to the minimum level needed by employees to perform their duties.
• The council did not ensure that some travel expense reimbursements were adequately documented or paid in accordance with state travel policies. In some instances, travel departure and arrival locations and times were not documented on expense reports. Proper documentation is required to ensure eligibility for mileage and meal reimbursements. State travel regulations are detailed, complex, and pose challenges for state agencies to administer. We recommended, however, that the council require adequate documentation for expense reimbursements and pay reimbursements in accordance with applicable criteria.

Background:

The Minnesota Council on Disability serves as the primary agency that recommends and advocates programs and legislation that both promote the independence and improve the quality of life of disabled persons in the state. The council is composed of 21 members who are appointed by the Governor. The council's General Fund appropriation totaled $650,000 in fiscal year 2000.