Minnesota Office of the Legislative Auditor
Financial Audit Division

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Selected Health-Related Licensing Boards

July 1, 1995, through June 30, 2000

 

Report Summary


Financial-Related Audit


Selected Health-Related Licensing Boards

July 1, 1995, through June 30, 2000


Overall Audit Conclusions:

  • We audited seven of the fourteen health-related licensing boards. The boards generally maintained financial management controls to provide reasonable assurance that they accurately recorded financial activity and adequately safeguarded assets. The boards accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the boards' purpose.
  • In most cases, the boards' fees were sufficient to recover total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285. Two boards had processed fee increases that were effective in July, 2000 and 2001, to offset deficits and recover future costs.
  • The audit reports of the Boards of Examiners for Nursing Home Administrators, Optometry, and Pharmacy did not have any written findings.

Key Findings:

  • The Administrative Services Unit (ASU) did not adequately safeguard receipts of the boards. We recommended that the ASU limit access to the safe and vary the time and method of taking deposits to the bank.
  • Some of the boards did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We recommended that these boards reconcile the total licenses issued with the amount of receipts recorded in MAPS. (See individual board reports, as applicable.)

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. We audited seven of the fourteen health-related licensing boards. Our audit scope generally covered the period from July 1, 1995, through June 30, 2000. However, the Board of Psychology and the Board of Physical Therapy had audit periods of four years and one year, respectively. We audited license revenue, personnel services, rent, and other administrative expenditures for each board.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Medical Practice

July 1, 1995, through June 30, 2000


Overall Audit Conclusion:

  • The Minnesota Board of Medical Practice's internal controls provided reasonable assurance that it accurately recorded its financial activity and adequately safeguarded its assets. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285.

Key Findings:

  • The board did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We recommended that the board separate duties over receipt processing to ensure an adequate system of checks and balances over the accounting for receipts. We also recommended that the board reconcile the total licenses issued with the amount of receipts recorded in MAPS.
  • The board could not substantiate that it received prior approval from the Department of Employee Relations, as required by Minnesota Rules, for hiring five Health Professional Services Program (HPSP) employees in excess of the suggested compensation structure.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work at the board covered the period from July 1, 1995, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Examiners for Nursing Home Administrators

July 1, 1995, through June 30, 2000


Overall Audit Conclusions:

  • The Board of Examiners for Nursing Home Administrators' internal controls provided reasonable assurance that it accurately recorded its financial activity in the accounting records and adequately safeguarded its assets. The board's internal controls provided reasonable assurance that it collected and deposited the approved amount of license fees. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1995, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Optometry

July 1, 1995, through June 30, 2000


Overall Audit Conclusions:

  • The Board of Optometry's internal controls provided reasonable assurance that it accurately recorded its financial activity in the accounting records and adequately safeguarded its assets. The board's internal controls provided reasonable assurance that it collected and deposited the approved amount of license fees. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1995, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Pharmacy

July 1, 1995, through June 30, 2000


Overall Audit Conclusions:

  • The Board of Pharmacy's internal controls provided reasonable assurance that it accurately recorded its financial activity and adequately safeguarded its assets. The board's internal controls provided reasonable assurance that it collected and deposited the approved amount of license fees. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1995, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Physical Therapy

One Year Ended June 30, 2000


Overall Audit Conclusions:

  • The Board of Physical Therapy's internal controls provided reasonable assurance that it accurately recorded its financial activity and adequately safeguarded its assets. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were sufficient to recover its total expenditures for the year ended June 30, 2000, as required by Minn. Stat. Sections 214.055 and 16A.1285.
Key Findings:
  • The board did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We recommended that the board reconcile the total licenses issued with the amount of receipts recorded in MAPS.
  • The board did not adequately safeguard checks received for the national licensing examination. We recommended that the board deposit all receipts in accordance with Minn. Stat. Sections 16A.275 and 214.03, or work with the Federation of State Boards of Physical Therapy to have funds for national examinations sent directly to the testing center.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1999, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Psychology

Four Years Ended June 30, 2000


Overall Audit Conclusions:

  • The board's internal controls provided reasonable assurance that it accurately recorded its financial activity and adequately safeguarded its assets. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were not sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285. However, the board approved a fee increase effective June 2001 to offset the deficits and recover future costs.

Key Findings:

  • The board did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We recommended that the board reconcile the total licenses issued with the amount of receipts recorded in MAPS.
  • The board refunded approximately $3,600 in non-refundable fees. We recommended that the board adhere to its rules and policies concerning refunds, or review its rules and policies to determine if modifications are necessary.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1996, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

 

 

 

 

Report Summary


Financial-Related Audit


Minnesota Board of Social Work

July 1, 1995, through June 30, 2000


Overall Audit Conclusions:

  • The Board of Social Work's internal controls provided reasonable assurance that it accurately recorded its financial activity and adequately safeguarded its assets. The board accurately paid and recorded payroll expenditures. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. The board's fees were not sufficient to recover its total expenditures for the biennium ended June 30, 2000, as required by Minn. Stat. Sections 214.06 and 16A.1285. However, the board approved a fee increase effective July 1, 2000, to offset the deficits and recover future costs.

Key Findings:

  • The board did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We recommended that the board reconcile the total licenses issued with the amount of receipts recorded in the accounting system.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues noted during our audits of state departments and agencies. The scope of our audit work covered the period from July 1, 1995, through June 30, 2000. We audited license revenue, personnel services, rent, and other administrative expenditures.

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