Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Boxing

Financial Audit For the
Three Years Ended June 30, 1998

 

Public Release Date: May 6, 1999 No. 99-26

Agency Background

The Board of Boxing, established pursuant to Minn. Stat. Chapter 341, is responsible for governing the conduct of boxing and providing the safety of boxing in Minnesota. The board consists of seven members. The Governor appoints two public members and five nonpublic members. Board members serve a four-year term. The board appoints an executive secretary who is its chief administrative officer. The executive secretary is responsible for directing the board's professional staff in accordance with its policies. James O'Hara is the executive secretary of the board.

The board received annual state appropriations of approximately $76,000 per year during the audit period. By statute the board is not required to set license fees to recover its direct and indirect operating costs. The board deposits its receipts into the State Treasury.

Audit Scope and Conclusions

Our audit scope included license revenue, employee payroll, and other administrative expenditures for the period July 1, 1995, through June 30, 1998.

We concluded that the board appropriately accounted for license revenues, but could improve certain controls. The board charged the approved fees for licenses. The board did not, however, implement the prior recommendation of restrictively endorsing checks upon receipt and did not use pre-numbered licenses.

We also found that the board spent its state appropriations within appropriation limits and statutory authority. Payroll and other administrative expenditures, including rent and travel, were reasonable and complied with laws and regulations for the items tested.

Board Response

The Board of Boxing agreed with the audit findings on receipts. Staff have purchased a stamp to restrictively endorse checks. The board also plans to use pre-numbered licenses again.

More Information

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