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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Marriage and Family Therapy

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


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


The Board of Marriage and Family Therapy operates under Minn. Stat. Section 148B and Chapter 214. The board is appointed by the Governor and consists of seven members. Mr. Robert Butler is the 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 $103,000 and $101,000, 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 properly recorded its financial activity and adequately safeguarded its assets. The board needs to strengthen 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 also in compliance with rules and regulations for the items tested. In addition, expenditures for rent and other administrative expenses were properly authorized, accurately recorded, and consistent with the board's purpose.

Board Response

In its written response, the Board of Marriage and Family Therapy disagreed with the audit report finding. The board did state that it would start using pre-numbered license renewal certificates and retain unissued pre-printed renewal forms if required to do so. In our answer to the board's response, we reiterated our position that the recommendations in the audit report would provide additional assurance that the board collects and deposits the appropriate amount of license revenue based on the number of renewal certificates issued.


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