Minnesota Office of the Legislative Auditor
Financial Audit Division


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Report Summary
Minnesota Board of Podiatric Medicine


Financial Audit Division Report 05-10 Released February 10, 2005


  • The board needs to strengthen mitigating internal controls to ensure the propriety of its receipts and disbursements and needs to further restrict access to its business systems.
  • The board complied with legal provisions for the items tested.

The report contained one finding relating to internal control. The office resolved the one finding included in our prior audit report concerning controls over license receipts.

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 of Podiatric Medicine regulates the licensing of podiatrists practicing in the state of Minnesota. In fiscal year 2003, the board collected approximately $85,000 and incurred $78,000 in both direct and indirect costs. During that time, the board renewed about 90 licenses.

More Information

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