Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Medical Practice

Financial Audit

For the Three Years Ended June 30, 1995

 

Public Release Date: June 7, 1996 No. 96-23

Agency Background

The Board of Medical Practice (board) exists to protect the public by ensuring that all physicians, physical therapists, athletic trainers, physician assistants, respiratory care practitioners, athletic trainers and professional corporations meet the standards and qualifications to practice competently in the state. The board consists of five public members, ten licensed medical doctors, and one member with a doctor of osteopathy degree. The board appoints an executive director, who is its chief administrative officer, and has the responsibility of directing the board's operations. The current executive director is Robert A. Leach.

The board finances its operations through appropriations from the state of Minnesota. The board receives about $2,000,000 a year in state appropriations. The board sets its fees to recover the appropriation and indirect costs, mainly attorney general services.

Audited Areas and Conclusions

Our audit scope included several revenue classifications with a focus on annual registration and licensure application fees. In addition, our audit scope included administrative expenditures with a focus on payroll and board member per diems, rent, contractual and purchased services, and travel disbursements for the period July 1, 1992, through June 30, 1995.

We concluded that the board set annual registration and licensure application fees sufficient to cover expenses as specified in statute and rule. We found that the board properly recorded revenue on the statewide accounting system.

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 purposes. We also concluded the board accurately paid, recorded, and retained documentation for payroll, per diem, rent, contractual and purchased services, and travel expenditures.

 

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