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Legislative audit finds payroll accuracy and timeliness gaps at Minnesota State

Minnesota State Board of Trustees (joint Audit & Workforce and Organizational Effectiveness; Outreach & Engagement) · March 18, 2026
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Summary

An Office of Legislative Auditor review found instances of inaccurate and late faculty pay at Minnesota State between July 2022 and December 2024, identifying at least 57 faculty with inaccurate payments (totaling roughly $85,000 in absolute value) and recommending stronger controls and timelier approval of assignments.

An audit by the Office of the Legislative Auditor (OLA) found instances of inaccurate and late faculty pay across Minnesota State during the audit period of July 2022 through December 2024.

"We designed our work to determine whether Minnesota State accurately compensated faculty members and timely approved faculty payroll records," said Kayla Bornham, audit manager with the Office of the Legislative Auditor, during a March committee meeting. The audit assessed the adequacy of internal controls and tested payroll records at four sampled institutions.

Bornham told trustees the audit began with a random sample of 202 faculty members and identified 19 faculty in that sample who were paid inaccurately. Additional targeted testing added 38 more faculty, raising the total to 57 affected employees. "For the 57 faculty members who we found to have inaccurate payments, the inaccurate payments ranged from $10 to almost $16,300," Bornham said. The absolute value of the errors totaled approximately $85,000.

The audit attributed…

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