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Minnesota Office of the Legislative Auditor

COVID-19-Related Emergency Purchases Performance Audit

We conducted this audit to determine whether state entities complied with significant finance-related legal requirements regarding emergency purchasing. We audited emergency purchases entered into by state entities in response to the COVID-19 pandemic from January 1, 2020, through April 30, 2021, and the expenditures applied against those purchases through December 31, 2021. State entities generally complied with the significant finance-related legal requirements we tested. However, we identified some specific instances of noncompliance related to obtaining and using emergency purchasing...
Minnesota Office of the Legislative Auditor

Department of Human Services: Behavioral Health and Grants Management Internal Controls and Grants Management

This report presents the results of our internal controls and compliance audit of the Department of Human Services Behavioral Health Division for the period July 2017 through March 2020. The objectives of this audit were to determine if the Department of Human Services had adequate internal controls and complied with certain legal requirements and state policies and procedures related to oversight of grant agreements and payments to grantees.