MnDOT Policies

Audit Section Authority Functions

Retired - formerly MnDOT Guideline 2.823-G1A
View/print signed policy rescission (PDF)

Policy statement

The Audit Office is an essential part of MnDOT’s effort to establish internal controls in the department, which we are required to do by Minnesota Statute 16A.057, "Internal Controls and Internal Auditing.

The Audit Office fulfills the purpose and intent of the law, which requires that, the office:

1. “safeguard public funds and assets and minimize incidences of fraud, waste, and abuse;
2. ensure that programs are administered in compliance with federal and state laws and rules; and
3. require documentation of internal control procedures over financial management activities, provide for analysis of risks, and provide for periodic evaluation of control procedures to satisfy the commissioner (Minnesota Management & Budget) that these procedures are adequately designed, properly implemented, and functioning effectively.”

The Audit Office reports to the Deputy Commissioner, Chief Operating Officer/Chief Financial Officer and has the authority to provide audit services department-wide, regardless of MnDOT’s organizational structure.

Reason for retiring the policy

The original guideline was written prior to the legislation establishing audit functions. The subject matter is provided in Minnesota Statute 16A.057, "Internal Controls and Internal Auditing," a separate policy is not needed.