gr00156.xml Auditor: An Inventory of Its Audit Reports of Municipalities at the Minnesota Historical Society Minnesota Historical Society
St. Paul, MN.

Government Records

Finding aid encoded by Alex Kent December 2011 Finding aid written in English. OVERVIEW Minnesota Historical Society Minnesota. State Auditor. Audit Reports of Municipalities. 1965-2002 (bulk 1965-2001). Materials in English. Annual or other periodic reports on the examination of the financial affairs of municipalities and municipal departments by the state auditor. 17.5 cubic feet (18 boxes). See Detailed Description for shelf locations. SCOPE AND CONTENTS

The reports contain comments and recommendations regarding fiscal procedures, summaries of financial conditions, balance sheets and supporting statements, classifications of receipts and disbursements, notes to financial statements, names of officials and verifications of official bonds, and related data.

Municipal departments most frequently represented by separate audit reports are municipal transit systems, public utilities commissions or systems, and a variety of recreational and social service programs. Some reports for 1965-1972 were done by the State Auditor’s predecessor, the Public Examiner.

 ARRANGEMENT

Alphabetical by name of municipality.

 CATALOG HEADINGS

This collection is indexed under the following headings in the catalog of the Minnesota Historical Society. Researchers desiring materials about related topics should search the catalog using these headings.

Topics: Cities and towns -- Minnesota -- Finance. Finance, Public -- Minnesota. Local transit -- Minnesota -- Finance. Municipal officials and employees -- Minnesota -- Registers. Public utility districts -- Minnesota -- Finance. Recreation -- Minnesota -- Finance. Social service -- Minnesota -- Finance. Organizations: Minnesota. Dept. of Public Examiner. Functions: Auditing. ADMINISTRATIVE INFORMATION Preferred Citation:

[Indicate the cited item and/or series here]. Minnesota. State Auditor. Audit Reports of Municipalities. Minnesota Historical Society.

See the Chicago Manual of Style for additional examples.

Provenance:

Provenance: Seven boxes of audit reports for 1986 were inadvertently destroyed at the state records center in 1997.

 Accession Information:

Accession number: 988-211; 993-134; 994-23; 994-132; 994-180; 996-30; 989-161; 991-82; 991-142; 997-28; 998-24; 999-1; 2001-39; 2003-21; 2006-3; 990-127; 2006-33; 2007-34; 2009-43; 2010-41; 2012-16; 2013-17

Processing Information:

Processing and cataloging of this collection was supported with a Basic Project grant awarded by the National Historical Publications and Records Commission (NHPRC).

Catalog ID number: 001711422

 DETAILED DESCRIPTION

The annotation [PE] means the audit was done by the Public Examiner.

 1965-2002 (bulk 1965-1996) 115.B.13.2F Afton, 1995. Akeley, 1974. Albert Lea Transit System, 1975-1976. Bagley, 1970-1973. Balkan, 1977-1982, 1985-1991. 3 folders. Battle Lake, 1971 [PE], 1972-1981,1983-1991,1995. 10 folders. Becker, 1983. Bethel Municipal Liquor Dispensary, 1969-1970 [PE]. Bemidji Transit System, 1975. Benson Transit System, 1975-1976. Blackduck, 1978. Brainerd Transit System, 1975-1976. Brook Park, 1993. Buhl, 1969-1979. Chaska, 1975,1994, 1996. 1 folder and 2 volumes. Chisholm, 1971-1980. Audit reports, 1971-1972 [PE], 1973-1980. 5 folders. Community Development Block Grants, 1975-1979. Revenue Sharing Funds, 1973. Cold Spring, 1981. 115.B.13.3B Danube, 1970-1975. Dayton, 1973-1974, 1978-1981. 2 folders.

Includes Petition Audit, 1978-1981.

 Deephaven Sanitary Sewer Construction Project, 1975. Deer River, 1977-1978, 1980-1987, 1989. 8 folders. Delano, 1987. Dodge Center, 1975, 1985. 2 folders. Duluth, 1970-1996: Audit reports, 1971 [PE], 1972-1978. 4 folders. Management and compliance letters/reports, 1979,1981-1984, 1988-1991, 1995-1996. 5 folders. Airport Authority 1971 [PE], 1974 Project Fund 1984-1985, 1987-1991, 1995-1996. 5 folders. Arena-Auditorium Administration Board, 1971-1972 [PE], 1973-1984. 2 folders. Association for Retarded Citizens, Inc., 1984-1985. 115.B.13.4F C.E.T.A. Programs, 1976-1984. Community Services Administrative Grants, 1975-1978, 1980-1981. 2 folders. 131.C.10.2F Convention Center Administrative Board, 1985, 1987-1989, 1991-1996. 3 folders. 115.B.13.4F Department of Economic Development, 1970-1971 [PE], 1972-1974. Duluth Community Action Program, Incorporated, 1983. Economic Development Authority [EDA], 1977-1996. 3 folders. Emergency Energy Assistance Program, 1978. Federal Revenue Sharing Trust Fund, 1973. Head Start Program, 1975-1980. Housing and Redevelopment Authority, 1975-1985. 3 folders. Older American Community Service Employment Grants, 1981-1982. People's Community Enterprises, 1984. Seaway Port Authority, 1971 [PE], 1972-197, 1977-1978. 2 folders.

The 1977-1978 are financial statements.

 Seniors Dinner Program, 1978-1983. Spirit Mountain Recreation Area Authority, 1973-1991, 1995-1997. 9 folders. State Convention Center and Administrative Board, 1990, 1995. 2 folders. Steam District No. 1, 1989-1990. Summer Food Service Program for Children, 1976-1978. Summer Youth Recreation Program, 1975-1978. Teachers' Retirement Fund Association, 1990. Town of Lakewood, February 28, 1990. Transit Authority, 1970-1971 [PE], 1972-1985. 3 folders. 115.B.13.5B Transit Authority, 1987-1991, 1995-1996. 4 folders. Dundas, 1974. Eagle Lake, 1975. East Grand Forks, 1978. Ely, 1971-1978. 4 folders.

Includes Recreation Board, 1971-1978.

 Elysian, 1972. Emily Compliance Examination, 1979-1983. Eveleth, 1969-1985, 1987-1991, 1995. 11 folders. Faribault, 1975-1988: Audit reports, 1976, 1980, 1984, 1988. 4 folders. Faribault Transit System, 1975-1976. 115.B.13.6F Fergus Falls, 1974. Gilbert, 1976, 1980-1985, 1987-1991, 1995. 11 folders. Grand Rapids, 1988.

Includes Pokegama Golf Course Enterprise Fund, 1988.

 Great Scott, 1976-1983, 1988. 2 folders. Hastings, 1971-1976, 1983. 4 folders. Hanska, 1970-1971 [PE]. Hibbing, 1971-1995: Audit reports, 1973-1975, 1977, 1979, 1995. 4 folders. Public Utilities Commission, 1971 [PE], 1972-1975, 1977-1983. 3 folders. Hokah, 1968-1973. Holt, 1977. 115.B.13.7B Hutchinson Transit System, 1976. Inver Grove Heights, 1965-1971. Ivanhoe: Child Care and Nutrition, Inc., 1985-1988. Keewatin, 1970-1973, 1979. Kinney, 1980. Lake City, 1970-1971 [PE]. Lake St. Croix Beach Municipal Liquor Fund, 1971-1973. Lakeville, 1972-1976. Lake Wilson, 1977. Lexington, Management and Compliance Letters, 1985-1986. Lilydale, 1976-1977. Litchfield Municipal Liquor Dispensary, 1970-1972. Little Falls, 1970-1974. 2 folders. Includes Public Works and Development Facility Grant 1970-1974, and Sanitary Landfill Board, 1970-1973. Longville, 1975-1977. Mankato, 1970-1989. 2 folders.

Contains Children's Advocate Programs of Mankato, Inc., 1985-1989; Mass Transit Fund 1974-1975; and Petty Cash Fund, 1970-1971 [PE].

 Maple Grove, 1966-1971. Maple Lake, 1989. Marble, 1988. Medo, 1967-1972. Milroy, 1968-1973. Minneapolis, 1967-1996: Audit reports, 1971 [PE], 1972-1975, 1977-1979. 8 folders. C.E.T.A. Subgrants, 1981-1982; C.E.T.A., 1984. Community Development Agency, 1972-1996: Comprehensive Financial Report, 1981-1984. 4 folders.C 115.B.13.8F Comprehensive Financial Report, 1985, 1989, 1995-1996. 4 folders. Component Unit Report, 1989, 1991. Equipment Control System, March 1985. Housing Ownership Programs Fund 1982-1991. 3 folders. Low-Rent Housing Program, 1984. Management and compliance letters, 1981-1984. Project Analysis, 1986. State and Orpheum Theatres, 1994-1995. Urban Indian Housing Program Special Report, 1979-1983. Comprehensive Planning Assistance Program, 1972-1974. EDA LPW Projects (Public Works), 1977-1983. Employees Retirement Fund, 1971-1995: Audit reports, 1971-1980. 3 folders. Financial reports, 1981-1983. Management and compliance letters, 1981-1995. 2 folders. Financial reports (city), 1980-1982, 1986, 1989. 5 folders. Housing and Redevelopment Authority, 1969-1975. Library Board, 1967-1996: Audit reports, 1971 [PE], 1972, 1974-1981. 2 folders. 115.B.13.9B Management and compliance letters/reports 1982-1984, 1986, 1994-1996. Financial reports, 1982, 1987, 1989, 1991, 1994-1996. 4 folders. Construction of Northeast Branch, 1970-1974; Construction of Washburn Branch, 1967-1971. Management and compliance letters/reports, 1980-1984, 1986-1992, 1995-1996. 6 folders. Model Cities Projects, 1970-1976.

Contains Auditorium Parking Ramp Relocation, 1973-1976; Recreation Service Projects, 1971-1975; Summer Youth Employment Program, 1972-1975; and Housing Bureau, 1970-1975.

 Neighborhood Facilities Grant Program Project Costs, 1975; Neighborhood Revitalization Policy Board, 1992, 1995-1996; and Resident Management Corporation, Model Pilot Highrise, Inc., 1994. Neighborhood Associations, 1995-1996.

Includes Citizens for a Loring Park Community, 1995; Cleveland Neighborhood Association, 1996; East Harriet Farmstead Neighborhood Association, 1996; Elliot Park Neighborhood Association, 1995; Longfellow Community Council, 1994-1996; Northeast Park Neighborhood Association, 1995-1996; and People of Phillips, Inc., 1996.

 Parks Foundation, 1980. Park and Recreation Board, 1971-1996: Audit reports, 1971 [PE], 1972-1979. 4 folders. Financial reports, 1981-1982, 1989-1991, 1995-1996. 3 folders. Management and compliance letters/reports, 1977-1984, 1995-1996. Metro Council Parks and Open Space, various grants, 1976-1985. Parking Enterprise Fund, 1985, 1989, 1996. 2 folders. Parking ramps, Various city owned, 1989. Parking ramps audit reports, 1996.

Covers Fifth Street, Seventh Street, Fourth Street TAD, Haaf Municipal Parking Ramp, Hilton Municipal Parking Ramp, Leamington Municipal Parking Ramp, Orchestra Hall Municipal Parking Ramp, Plaza Municipal Parking Ramp, and Seven Corners Municipal Parking Ramp.

 Police Department: Juvenile Prostitution Grant, 1978-1979. Public Housing Authority, 1987, 1989-1990. 3 folders. 131.C.10.2F Public Housing Authority, 1991, 1995. 2 folders. Public Works, 1970-1972 [PE]; Interim EDA LPW reports, 1977-1979. Tax Increment Financing Districts, 1987-1992, 1994. 2 folders. Teachers’ Retirement Fund Association, 1989-1990, 1995. Urban American Indian Center, 1975. Urban Coalition Energy Programs, Inc., 1987, 1989. Youth Coordinating Board financial statement, 1995; Compliance reports, 1992, 1994-1996. Montevideo Transit System, 1976. Monticello, 1974-1978. Moorhead Transit System, 1975-1976. Morris audit reports, 1971 [PE], 1972; Transit System, 1975. Morristown, 1973-1979. Motley, 1973-1976. Mountain Iron, 1970-1972 [PE], 1972-1976. Nashwauk Municipal Liquor Dispensary Fund, 1970; Compliance Review, 1982. New Brighton Municipal Liquor Store Investigative Report, 1983. Newport, 1976-1977. Nevis, 1975-1979.

[0.7 cubic feet full, letter]

 115.B.13.10F Oakport, 1974-1979. Oklee financial statement, 1979. Olivia, 1981, 1985. 2 folders. Owatonna audit report, 1974–1975; Transit System, 1975. Pelican Rapids Transit System, 1976. Pine River, 1968-1973. Pipestone Transit System, 1976. Plymouth: Providers Choice, Inc., 1985-1986. Powers, 1979-1980. Proctor, 1971-1989: Audit reports, 1971-1972 [PE], 1973-1985, 1987-1989. 9 folders. Federal Revenue Sharing Trust Fund, 1973. Public Utilities Commission, 1971-1972 [PE], 1973-1982, 1984-1989. 4 folders. Verification of Treasurer's Statement of Cash and Investment Balances, 1981. Randolph, 1972-1973. Red Wing, 1971-1982: Audit report, 1971. EPA Grants, 1974-1982. Transit System, 1974. Richfield, 1972 [PE]. Ripley, 1976-1979. Rochester, 1971-1981: Audit report, 1971 [PE]. Compliance letters, 1976, 1979; Rochester-Olmsted Council of Governments Grants, 1981. Roseville Minnesota Licensed Family Child Care Association, 1984-1986, 1989. 2 folders. Rothsay, 1968-1973. 120.H.10.6F St. Anthony Liquor Dispensary No. 2, 1972. St. Cloud, 1971-1987: Audit reports, 1971 [PE], 1972-1975, 1977, 1979-1980. 7 folders. Management and compliance letters, 1980-1985, 1987. Municipal Parking System, 1971-1972 [PE], 1973-1985. 2 folders. Financial reports, 1981-1982. 2 folders. St. Francis, 1979. St. Paul, 1970-1996, 2002: Audit reports, 1971-1972 [PE], 1973-1975. 5 folders. 120.H.10.7B Audit reports, 1976-1979. 4 folders. Central Village, 1980. Civic Center Authority, 1972-1995: Audit reports, 1972-1979, 1981. 4 folders. Compliance letters, 1978-1984. Financial reports, 1987-1988, 1991, 1995. 2 folders. Community Development Block Grant Program, 1975-1976. Financial Health Profile, 1983-1987. Health Relief Association, 1973. Housing and Redevelopment Authority, 1972-1996: Audit reports, Urban Renewal Program, 1972-1979. 2 folders. Compliance letters/reports, 1980-1985, 1994, 1996. Financial reports, 1980-1981, 1995-1996. 3 folders. Management and compliance letters, 1981-1988, 1990-1992, 1995. 4 folders. Montessori Day Care Center, 1972-1974. Neighborhood Facilities Grant Program, 1970-1973. Metro Parks, 1976-1984. 2 folders.

Contains Parks and Open Space Grants, 1976-1982; Fish Hatchery Regional Park Acquisition, 1977–1984.

 Planning Assistance Grant, 1979-1980. RiverCentre Authority compliance report, 1996. Teachers’ Retirement Fund Association, 1989-1990. Technical Assistance Grant, 1977-1978. Board of Water Commissioners financial statement with compliance report, 1995-1996; Board of Water Commissioners management and compliance report, 2002. Savage, 1978. Scandia Valley, March 1, 1975. South Haven, Municipal Liquor Store, 1984–1986. Spring Park, 1974. Spring Valley, 1971-1976. 2 folders. 131.C.19.4F Stewert, 1970-1973. Stillwater, 1973-1974, 1976-1980. Stuntz, 1972-1979: Audit Reports, 1972-1979. 2 folders. Community Development Block Grant, 1976. Revenue Sharing Funds, 1973. Turtle River, 1973. Twin Lakes, 1977. Two Harbors, 1971-1990: Audit reports, 1971-1973 [PE], 1974-1985, 1987-1990. 19 folders. Community Development Block Grants, 1975-1985. Virginia Transit System, 1975. Wahkon audit report, 1974; Compliance letter, 1979-1981. 2 folders. Warroad financial statements, 1980-1981. Watson compliance letter, 1981. 120.H.17.7B Waverly compliance letters, 1978-1982. Winona, 1971-1985: Audit reports, 1971-1972 [PE], 1973-1977. 7 folders. Community Development Program, 1975–1977. Port Authority, 1970-1977, 1985. 2 folders. Transit System, 1974–1976. Wrenshall, 1970-1973. Young America, 1972-1974. Zimmerman, 1983. Zumbrota, 1977-1980, 1982-1984. 3 folders. 1991-2001 (bulk 1997-2001) 120.H.17.7B Afton, 1996-2001. Balkan, 1996-1997. Battle Lake, 1996-1998. Buhl, 1994. Cambridge, 1996. Cass Lake, 2000-2001. Cobden, Petition engagement, 1996. Duluth, 1991-2000: Management and compliance reports, 1997-2001. Financial reports: 1998-2000. 120.I.4.1B 2001. Airport Authority, 1997-2001. Economic Development Authority, 1997-2001. Entertainment and Convention Center Authority, 1997-2001. Spirit Mountain Recreation Area Authority, 1997-2001. State Convention Centre, 1995-1996. Steam District No. 1, 1991. Teachers’ Retirement Fund Association, 1996-1998, 2000-2001. Transit Authority, 1997-2001. Eveleth, 1996-2000. Faribault: Financial Statement, 1992. Faribault, 1996. Gilbert, 1996-2000. Hibbing, 1996-2000. Hinckley, Petition audit, 1994-1995. Kenyon, Petition engagement, 1996. Lakeland Shores, 1995. McKinley, 1994. McKinley: Wastewater Construction Fund, 1996. Minneapolis, 1993-2001: Management and complience reports, 1997-2001. 120.I.4.2F Community Development Agency: Annual financial reports, 1997-1998, 2000-2001. Housing Ownership Programs, 1993-1994. State and Orpheum Theatres, 1996-2001. Employees Retirement Fund: Management and compliance report and letter, 1996-1998, 2000-2001. Financial reports, city, 1996. Financial reports, city, 1999-2001. Housing and Redevelopment Authority: Management and compliance reports, 2000. Library Board: Management and compliance report and letter, 1997-1999, 2000-2001. Neighborhood associations:

May include audits and agreed upon procedures.

 Audubon Neighborhood Association, 1997. Bancroft Neighborhood Association, 1997-1998, 2000-2001. Bryant Neighborhood Organization, 1996-1997. Calhoon Area Residents Action Group, 1998, 2001. Central Neighborhood Improvement Association, 1997-1999. Citizens for a Loring Park Community, 1996-1998, 2000-2001. Cleveland Neighborhood Association, 1996-1997, 2001. Corcoran Neighborhood Association, 1997-1999, 2001. Downtown Minneapolis Neighborhood Association, 1997-1998. Downtown Minneapolis Residents Association/Downtown Neighborhood Revitalization Program, 1999-2000. East Harriet Farmstead Neighborhood Association, 1996-1997. Elliot Park Neighborhood Inc., 1995-2001. Field-Regina-Northrop Neighborhood Group Inc., 1998-1999. Folwell Neighborhood Association, 1997-1998, 2000-2001. Fulton Neighborhood Association, 1998. Hale, Page and Diamond Lake Community Association, 1997, 2000. Harrison Neighborhood Association, 1997, 2000. Holland Neighborhood Improvement Association, 2000-2001. Jordan Area Community Council, 1999. Kingfield Neighborhood Association, 1998, 2001. Lind-Bohanon Neighborhood Association, 1995. Linden Hills Neighborhood Council, 1998, 2000. Logan Park Neighborhood Association, 2000. Longfellow Community Council, 1996-1997, 1999, 2000-2001. Lowry Hill East Neighborhood Association, 1997, 1998. McKinley Community, 2000-2001. 120.I.4.3B Marcy and Holmes Neighborhood Association, 1999-2000. Nokomis East Neighborhood Association, 1997-2001. Northside Residents Redevelopment Council, Inc., 1997-1998. Prospect Park East River Road Improvement Association, 1996-1998. Southeast Como Improvement Association, 1999-2001. Standish-Ericsson Neighborhood Association, 1998. Stevens Square Community Organization, Inc., 1998-2001. Ventura Village, Inc., 2001. Webber-CamdenNeighborhood Organization, 1998, 2001. West Bank Community Coalition, 1999. Whittier Alliance, 1998-2001. Neighborhood Revitalization Policy Board, 1996-2001. Park and Recreation Board, 1997-2001. Parking Enterprise Fund, 1997-2001. Parking Ramp reports, 1998-2001

Covers Fifth Street, Seventh Street, Fourth Street TAD, Haaf Municipal Parking Ramp, Hawthorne, Hilton Municipal Parking Ramp, Leamington Municipal Parking Ramp, Orchestra Hall Municipal Parking Ramp, Plaza Municipal Parking Ramp, Seven Corners Municipal Parking Ramp, Tenth and Washington Parking Ramp.

 Police Department, Review of procedures Related to the Property and Evidence Room, Imprest Accounts and Other Selected Activities; Follow-Up Review, 1996. Public Housing Authority, 1996, 1999-2001. Public Housing Authority: Audited Financial Statements, 1996, 1997, 2000. Resident Management Corporation Model Pilot Highrise Inc., 1994. Tax Increment Financing Districts, 1993-1994. Teachers’ Retirement Fund Association, 1996-2001. Youth Coordinating Board, 1996-2001. Sabin, 1993-1994. 120.I.4.7B Saint Paul, 1996-2001: Management and compliance reports, 1996-2001. Financial reports, 1996-2001. Board of Water Commissioners, 1996-1998, 2000. Civic Center Authority, 1996. Housing and Redevelopment Authority, 1997-2001. Metropolitan Radio Board, 1999, 2001. River Centre Authority, 1997, 1999-2001. Teachers’ Retirement Fund Association, 1996-2001. White, Town of (Aurora), 1997-1998.

[0.8 cubic feet full, letter]

 2001-2002 108.D.15.7B Duluth, 2001-2002: Airport Authority; Agreed-Upon Procedures Report, 2001-2002. Entertainment and Convention Center Authority, 2001-2002. Financial Report, Comprehensive Annual, 2002. 1 volume. Management and Compliance Report, 2002. Spirit Mountain Recreation Area Authority, 2001-2002. Teachers' Retirement Fund Association, 2002. Transit Authority, 2001-2002. Minneapolis, 2001-2002: Community Development Agency, 2001-2002: Annual Financial Report, 2002 1 volume. General Agency Reserve Fund System, 2001-2002. State, Orpheum and Pantages Theatres, Agreed-Upon Procedures, 2002. Community Housing Resources, 2002. Employees Retirement Fund, Management and Compliance Report, 2002. Financial Report, Comprehensive Annual, 2002. 1 volume. Library Board, 2002: Annual Financial Report, 2002. 1 volume. Management and Compliance Report, 2002. Management and Compliance Report, 2002. Neighborhood Associations, 2001-2002: Corcoran Neighborhood Association, 2002. Elliot Park Neighborhood, Inc., 2001-2002. Folwell Neighborhood Association, 2002. Harrison Neighborhood Association, Inc., 2002. Holland Neighborhood Improvement Association, 2002. Kingfield Neighborhood Association, 2002. Logan Park Neighborhood Association, 2002. Longfellow Community Council, 2002. Marcy-Holmes Neighborhood Association, 2002. McKinley Community, 2002. Nokomis East Neighborhood Association, 2002. Southeast Como Improvement Association, 2002. Stevens Square Community Organization, Inc., 2002. Webber-Camden Neighborhood Organization, Agreed-Upon Procedures, 2002. Whittier Alliance, 2002. Neighborhood Revitalization Policy Board, 2002. Park and Recreation Board, Management and Compliance Report, 2002. Parking Ramp Reports, 2002. 8 items in 1 folder.

Fifth Street TAD Ramp, Seventh Street TAD Ramp, Fourth Street Tad Ramp; HAAF Municipal; Hawthorne Transportation Center Municipal; Hilton Municipal; Leamington Municipal; Municipal Parking Enterprise Fund; Plaza Municipal; 10th and Washington Municipal.

 Public Housing Authority; Management and Compliance Letter, 2002. Teachers' Retirement Fund Association, 2001-2002. Youth Coordinating Board, Management and Compliance Report, 2002. Saint Paul, 2002: Board of Water Commissioners, 2002: Annual Financial Report, 2002. 1 volume. Management and Compliance Report, 2002. Housing and Redevelopment Authority, Management and Compliance Report, 2002. Rivercentre Authority of the City of Saint Paul, Management and Compliance Report, 2002. Teachers' Retirement Fund Association, 2001-2002.