Report Summary
State Board of Chiropractic Examiners
Financial Audit
For the Four Years Ended June 30, 1994
| Public Release Date: October 5, 1994 |
No. 94-53 |
Objectives
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Assess Internal Control Structure: License registration and
renewal fees, examination fees; and payroll.
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Test Compliance with certain Finance-Related Legal Provisions.
Conclusions
We found two areas where the internal control structure needed
improvement:
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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- The board's record retention schedule is outdated.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.
