Conclusions:
- The Minnesota Board of Chiropractic Examiners needs to provide an independent
review of receipt and disbursement transactions and further restrict access
to its business systems.
- For the biennium ended June 30, 2003, the board did not comply with the statutory
requirement that it collect sufficient fees to cover its costs. The under-recovery
of costs resulted from extraordinary legal expenses incurred in the litigation
of complaints. However, the board’s receipts covered its costs in fiscal
year 2004 and the board’s financial projections indicate that it will recover
its costs for the biennium ended June 30, 2005.
| The report contained one finding relating to internal control. There were no
prior audit findings. |
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| Audit Scope:
Audit Period:
July 1, 2000, through June 30, 2003
Programs Audited:
- Licensing and Fee Receipts
- Payroll Expenditures
- Administrative Expenditures
Agency Background:
The board regulates the licensing of chiropractors, corporations engaged
in chiropractic medicine, and acupuncturists. In fiscal year 2003, the board
collected approximately $609,000 and incurred direct and indirect costs of
about $808,000. During that time, the board issued about 2,200 licenses and
processed about 1,000 registrations.
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