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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Pharmacy

Financial Audit

For the Five Years Ended June 30, 1995


Public Release Date: November 8, 1995 No. 95-50

Agency Background

The Board of Pharmacy (board) exists to protect the public from adulterated, misbranded, and illicit drugs and from unethical or unprofessional conduct on the part of pharmacists or other licensees. The board consists of two public members and five pharmacists. The board appoints an executive director, who is its chief administrative officer, and has the responsibility of directing the board's operations in accordance with its policies.

The board finances its operations through appropriations from the State of Minnesota. The board receives about $600,000 a year in state appropriations. The board sets its charges to recover the appropriation and indirect costs, mainly attorney general services.

Audited Areas and Conclusions

Our audit scope included several revenue classifications with a focus on licensure and examination application fees. In addition, our audit scope included administrative expenditures with a focus on payroll and travel disbursements for the period July 1, 1990, through June 30, 1995.

We concluded that the board set licensure and examination fees sufficient to cover expenses as specified in statute and rule. We found that the board properly recorded receipts and deposited them timely.

The board spent its state appropriations within its appropriation limits and statutory authority. Except for the problems with reimbursing travel expenditures, we concluded that the board's expenditures were authorized and consistent with the board purposes. We also concluded the board accurately paid, recorded, and retained documentation for payroll expenditures. However, we found that the board does not have adequate internal controls to ensure compliance with rules and regulations governing mileage reimbursement. We found that the board inappropriately paid some travel expenditures.


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