Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Dentistry

Financial Audit For the Two Fiscal Years
Ended June 30, 1997

 

Public Release Date: September 30, 1998 No. 98-54B

Background

The Board of Dentistry operates under Minn. Stat. Chapters 150A, 319A, and 214. The board is appointed by the Governor and consists of nine members. Ms. Patricia Glasrud is the current executive director. The board's operations are financed by a special revenue fund appropriation. The board also collects fees for professional licensure, which are deposited to the State Treasury. For fiscal years 1996 and 1997, the board collected approximately $1.1 million in fee revenue each year.

Audit Areas and Conclusions

Our audit scope covered the period from July 1, 1995 through June 30, 1997. We audited license revenue, personnel services, rent and other administrative expenditures.

The Board of Dentistry designed an appropriate system of control to provide reasonable assurance over its recording financial activity and adequately safeguarding assets. We found that the board had adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. However, the board did not deposit license renewal receipts timely. The board accurately paid and recorded payroll expenditures. Payroll expenditures were also in compliance with rules and regulations for the items tested. In addition, we found that expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose.

Board Response

In its response to the audit report, the Board of Dentistry agreed with the finding on not complying with prompt depositing requirements during its renewal period. The board has since received a waiver from the requirement during the renewal period authorized by the Department of Finance.

 

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