Office of the Legislative Auditor - Financial Audit Division

Key Findings:

• Benchmark Outdoor Products, Inc. misspent nearly $89,000 in state grant funds and never completed the project for which funds were awarded.
• The Office of Environmental Assistance missed opportunities to fully review and monitor the Benchmark grant status because it did not follow some provisions of Minnesota Rules or the grant agreement.

Audit Scope:

In response to a request from the Office of Environmental Assistance, we conducted a special review of Benchmark Outdoor Products, Inc.’s use of state grant funds for the period June 2001 through February 2004.

Benchmark Outdoor Products, Inc. is a private company that manufactures plastic lumber products. The Office of Environmental Assistance (OEA) awarded Benchmark $98,400 in grant funds to produce a mold to expand the company’s plastic lumber product line.