Office of the Legislative Auditor - Financial Audit Division

Report Summary
State Board of Chiropractic Examiners

Financial Audit

For the Four Years Ended June 30, 1994

Objectives

• Assess Internal Control Structure: License registration and renewal fees, examination fees; and payroll.

• Test Compliance with certain Finance-Related Legal Provisions.

Conclusions

We found two areas where the internal control structure needed improvement:

• The board did not verify the accuracy of receipts deposited.

• The board's record retention schedule is outdated.

We also found that the board had not complied with Minn. Stat. Section 138.7, by not keeping records for the length of time specified by the Records Disposition Panel.