Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Optometry

Financial Audit

For the Four Years Ended June 30, 1994;

 

Public Release Date: July 21, 1995 No. 95-32

Agency Background

The Board of Optometry (board) exists to protect the public by ensuring that individuals practicing optometry meet and maintain the qualifications, standards, and professionalism required to competently practice optometry in Minnesota. The board of seven directors consists of two public members and five qualified optometrists. The board meets about six times a year. Statutes mandate that the board license, certify, and regulate the practice of optometry. The board appoints an executive director who is its chief administrative officer and has the responsibility of directing the board's operations in accordance with its policies. During the scope of our audit, Ms. Laurie Mickelson was the Executive Director.

The board finances its operations through appropriations from the State of Minnesota. The board receives about $69,000 a year in state appropriations. The board sets the fees it charges to recover the appropriation and indirect costs, mainly attorney general services.

Audited Areas and Conclusions

Our audit scope included ten revenue classifications with a focus on licensure, certifications, and examination application fees. In addition, our audit scope included administrative expenditures with a focus on payroll, rent, and travel disbursements for the period July 1, 1990, through June 30, 1994.

We audited the board's revenue fees for the four-year audit period. We concluded that the board set licensure, certification, and examination fees sufficient to cover expenses as specified in statute and rule. We found the board did not consistently ensure proper recording of receipts or deposit receipts timely. Our findings are repeated from our last audit report.

We also audited the board's expenditures. The board spent its state appropriations within its appropriation limits and statutory authority. We concluded that the board's expenditures were authorized and consistent with the board's purposes. The expenditures were reasonable and in compliance with rules and regulations. In addition, we concluded the board accurately paid, recorded, and retained documentation for payroll, rent, and travel expenditures.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155