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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Emergency Medical Services Regulatory Board

Financial Audit For the Fiscal Year
Ended June 30, 1997


Public Release Date: November 13, 1998 No. 98-62


The Emergency Medical Services Regulatory Board (EMSR Board) began operations as an independent board on July 1, 1996. Previously, the services of the EMSR Board were administered through the Department of Health. The EMSR Board operates under Minn. Stat. Chapter 144E and Chapter 214. The board is appointed by the Governor and consists of fifteen members, plus the commissioners of Health and Public Safety, and two ex-officio legislators.

Mr. Keith Wages, who resigned on April 1, 1998, was the executive director of the board during the audit period. Ms. Mary Hedges was named executive director of the board effective June 24, 1998. Mr. Donald Hedman served as the interim executive director of the board between these appointments.

The board's operations are financed by appropriations, licensing receipts, and grants. For fiscal year 1997, the board recorded revenues of $6,642,110 and used funds in the same amount (including funds carried forward to fiscal year 1998).

Audit Areas and Conclusions

Our audit scope covered the period from July 1, 1996, through June 30, 1997. We audited personnel services, grants, rent, and other administrative expenditures.

We found that the board accurately paid and recorded payroll expenditures. Payroll expenditures were also in compliance with rules and regulations for the items tested. In addition, we found that expenditures for grants, rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. However, in fiscal year 1998 the former executive director received an honorarium of $1,006 from a third party that he was not entitled to because he received a state paycheck for the same time period. The former executive director repaid the board $1,006 in November 1998.


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