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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Chiropractic Examiners

Financial Audit For the Two Fiscal Years
Ended June 30, 1997


Public Release Date: September 30, 1998 No. 98-54A


The Board of Chiropractic Examiners operates under Minn. Stat. Sections 148.01 - 148.106 and Chapter 214. The board is appointed by the Governor and consists of seven members. Dr. Larry Spicer is the current executive director. The board's operations are financed by a special revenue fund appropriation. The board also collects fees for professional licensure, which are deposited to the State Treasury. For fiscal years 1996 and 1997, the board collected approximately $475,000 in revenue from fees each year.

Audit Areas and Conclusions

Our audit scope covered the period from July 1, 1995 through June 30, 1997. We audited license revenue, personnel services, rent and other administrative expenditures.

The Board of Chiropractic Examiners designed an appropriate system of control that provided reasonable assurance over recording its financial activity and adequately safeguarding assets. We found that the board designed controls that provided reasonable assurance that the approved amount of license fees were collected and deposited. We also found that the board accurately paid and recorded payroll expenditures. Payroll expenditures were in compliance with rules and regulations for the transactions tested. In addition, we found that 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