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Legislative auditors find pay errors and late faculty payments at Minnesota State; university vows fixes

Subcommittee of the Legislative Audit Commission on Financial Affairs · February 26, 2026
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Summary

An OLA performance audit found Minnesota State made inaccurate or late payments to a sampled group of faculty, identifying 57 inaccurate cases totaling about $85,000 and widespread timeliness problems; university officials said they agreed with the findings, have corrected identified discrepancies and are pursuing process and technology fixes.

The Office of the Legislative Auditor told the Legislative Audit Commission subcommittee that its performance audit of Minnesota State’s faculty payroll found instances of inaccurate and untimely payments and recommended the system tighten controls.

"Our conclusion was that Minnesota State generally complied with the criteria we tested. However, we did identify concerns with both the timeliness and accuracy of faculty pay," audit director Kayla Borneman said as she summarized the payroll audit, which covered July 1, 2022, through Dec. 31, 2024.

Borneman said auditors tested a sample population that covered four institutions and noted Minnesota State had roughly $1.5 billion in gross pay to 13,060 faculty during the audit period. The audit initially found 19 of 202 sampled faculty (9%) were inaccurately paid and, after additional testing at the four institutions, identified 38 more, for a total of 57 faculty with inaccurate payments. Auditors estimated the absolute value of the inaccurate payments at about $85,000; individual errors ranged from $10 to almost $16,300.

Auditors attrib…

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