State of Minnesota 2015 Financial and Compliance Report on ...

State of Minnesota

Financial and Compliance Report

on Federally Assisted Programs

For the Year Ended June 30, 2015

Images used with the permission of the

Minnesota State Historical Society

State of Minnesota

Financial and

Compliance Report

on Federally

Assisted Programs

For the Year Ended June 30, 2015

Prepared by Minnesota

Management and Budget

Myron Frans,

Commissioner

400 Centennial Office Building

658 Cedar Street

Saint Paul, Minnesota 55155-1489

State of Minnesota

The State of Minnesota Financial and Compliance

Report on Federally Assisted Programs can be

made available in alternative formats upon

request, to ensure that it is accessible to people

with disabilities. To obtain this document in an

alternate format, contact:

2015

Financial and

Compliance Report on

Federally Assisted

Programs

Minnesota Management and Budget

400 Centennial Office Building

658 Cedar Street

Saint Paul, Minnesota 55155-1489

651-201-8000

The Minnesota Relay service phone number is

1-800-627-3529.

The State of Minnesota Comprehensive Annual

Financial Report is available at the following

website:



State of Minnesota

Financial and Compliance Report on Federally Assisted Programs

Fiscal Year Ended June 30, 2015

Table of Contents

Page

Transmittal Letter......................................................................................................................... 3

Auditor¡¯s Report on Compliance with Requirements Applicable to Each Major

Program and on Internal Control Over Compliance in Accordance with OMB

Circular A-133 and the Uniform Administrative Requirements, Cost Principles, and

Audit Requirements for Federal Awards ......................................................................... 7

Schedule of Expenditures of Federal Awards

Major Federal Programs ................................................................................................ 11

Nonmajor Federal Programs .......................................................................................... 15

Notes to the Schedule of Expenditures of Federal Awards ....................................................... 35

Schedule of Findings and Questioned Costs and Corrective Action Plans

Section I: Summary of Auditor¡¯s Results ..................................................................... 41

Section II: Financial Statement Audit Findings ............................................................ 45

Section III: Index of Federal Program Audit Findings and Questioned Costs ............. 47

Schedule of Federal Program Audit Findings and Questioned Costs ................ 49

Detailed Federal Program Findings and Questioned Costs by State Agency .... 53

Index of Prior Federal Program Audit Findings ...................................................................... 141

Schedule Showing the Status of Prior Federal Program Audit Findings ......... 143

Supplemental Information on Unresolved Prior Federal Program Audit

Findings............................................................................................................ 149

1

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