Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Animal Health

Financial Audit For the Period
July 1, 1995, through June 30, 199

 

Public Release Date: August 29, 1997 No. 97-43

Background Information

The Board of Animal Health is the state of Minnesota's official animal disease control and eradication agency. The board's mission is to protect, maintain, and improve the health of Minnesota's domestic animals. The board performs regulatory activities to prevent the spread of infectious and contagious diseases. It also enforces health requirements for the importation of livestock and poultry and for the inspection and regulation of livestock and livestock-related facilities and activities. Dr. Thomas Hagerty D.V.M. serves as the executive secretary.

Conclusions

The Board of Animal Health designed and implemented internal controls that provided reasonable assurance that payroll and travel expenditures were properly authorized and accurately recorded in the accounting records. In addition, the board reimbursed employees and board members for travel expenses in accordance with the applicable employment plans. However, we found that one employee had incompatible access to both payroll and personnel functions in the state's system (SEMA4).

The board accurately reported the financial activities for the Pseudorabies Program in the accounting records. The board properly authorized its expenditures. In addition, the board designed and implemented internal controls to provide reasonable assurance that it managed federal financial activities in compliance with applicable program requirements. However, the board did not reimburse the Department of Finance for indirect costs on a timely basis.

Finally, the board designed and implemented internal controls to provide reasonable assurance that professional and technical services were properly authorized and accurately reported in the accounting records.

 

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