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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Dietetics and Nutrition Practice

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


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


The Board of Dietetics and Nutrition Practice operates under Minn. Stat. Sections 148.621 - 148.633 and Chapter 214. The board is appointed by the Governor and consists of seven members. Ms. Laurie Mickelson 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 $142,000 and $192,000, respectively, in revenue from fees.

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.

We found that the Board of Dietetics and Nutrition Practice did not have adequate controls to ensure that the approved amount of license fees were collected and deposited. The board accurately paid and recorded payroll expenditures. Payroll expenditures were in compliance with rules and regulations for the items tested. However, we questioned the fact that the executive director received the maximum achievement award at two health-related boards. We believe the intent of the Managerial Plan was to limit the amount of award a state manager may receive. The executive director works half-time at both the Dietetics and Nutrition Practice Board and the Board of Optometry. Expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose. However, the board did not prepare a biennial operations report as required by statute.

Board Response

The Board of Dietetics and Nutrition Practice agreed with the findings and recommendations regarding controls over license fees and the need to complete its biennial operations report. The chair of the Dietetics Board and the president of the Optometry Board responded to the finding and recommendation pertaining to the executive director's achievement awards. Both responses indicated the achievement awards were appropriate.