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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Barber Examiners

Financial Audit

For the Four Years Ended June 30, 1995


Public Release Date: October 20, 1995 No. 95-45

Agency Background

The Board of Barber Examiners regulates the licensing of barbers and barber schools. The board consists of three registered barbers and one public member appointed by the Governor. Members serve four year terms. The board meets monthly. The board establishes rules and regulations necessary to comply with laws governing the barber profession. The board examines applicants for licensure, renews licenses for registered barbers, apprentices, and instructors, and registers and inspects barber shops and barber schools.

The board finances its operations through state appropriations. It received annual General Fund appropriations ranging from $126,000 - $135,000 during the audit period. The board sets the fees it charges to recover its direct and indirect costs. The board deposits its receipts into the state's General Fund as nondedicated revenue. The executive secretary is responsible for all administrative functions of the board.

Audited Areas and Conclusions

Our audit scope included employee payroll, administrative expenditures including travel and rent, and license and examination revenues for the period July 1, 1991 through June 30, 1995. We concluded that the board charged the approved fees for examinations and licenses and set the fees to recover its direct and indirect operating expenditures. We also found that the board spent its state appropriations within its appropriation limits and statutory authority. The board also paid its employees at the proper amounts according to the respective bargaining unit agreements and/or board authorization.


Office of the Legislative Auditor, Room 140, 658 Cedar St., St. Paul, MN 55155 : or 651‑296‑4708