|Public Release Date: October 13, 1995||No. 95-42|
The Board of Social Work (board) exists to protect the public by ensuring that individuals practicing social work meet and maintain the qualifications, standards, and professionalism required to competently practice social work in Minnesota. The board of 11 directors consists of three public members and eight licensed social workers. The board meets about six times a year. Statutes mandate that the board license, certify, and regulate the practice of social work. 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, Mr. Thomas McSteen was the executive director.
The board finances its operations through appropriations from the State of Minnesota. The board receives about $438,000 a year in state appropriations. The board sets the fees it charges to recover the appropriation and indirect costs, mainly attorney general services.
Our audit scope included ten revenue classifications with a focus on licensure, renewal, and application fees. In addition, our audit scope included payroll for the period July 1, 1991, through June 30, 1995.
We concluded that the board set licensure, certification, and examination fees sufficient to cover expenses as specified in statute and rule. We found, however, that the board has not established a late fee as required by statute, and it did not reconcile fees received to licenses issued.
We concluded that the board spent its state appropriations within its appropriation limits and statutory authority. We found that the board's payroll expenditures were authorized and consistent with the board's purposes. In addition, we found that the board accurately paid, recorded, and retained documentation for payroll and board per diem expenditures.