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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Psychology

Financial Audit For the Period
July 1, 1994 to December 31, 1996


Public Release Date: June 27, 1997 No. 97-34

Agency Background

The board operates under Minn. Stat. Sections 148.88 - 148.98 and Chapter 214. The board is appointed by the Governor and consists of 11 members. Ms. Pauline Walker-Singleton is the current executive director. The board's operations are financed by the receipts it collects from its operations. For fiscal year 1995 and 1996 the board collected $424,107 and $455,865, respectively, in revenue from fees.

Audit Areas and Conclusions

Our audit scope covered the time period from July 1, 1994, through December 31, 1996, and included a review of license revenue, personnel services, rent, and other administrative services.

We found that the board did not collect sufficient fees to cover its total expenditures. The board's revenue, which was lower than projected, and higher than anticipated Attorney General costs resulted in deficits of $95,295 and $215,797 in fiscal years 1995 and 1996, respectively. The board has established a plan that will provide increased license revenue in future fiscal years. In addition, the board office did not have adequate controls to ensure that the approved amount of license fees were collected and deposited.

We also found that the board accurately paid, recorded, and retained documentation for payroll expenditures. Payroll expenditures were in compliance with rules and regulations. Except for the arrangement with a testing service, expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose.


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