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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Podiatric Medicine

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


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


The Board of Podiatric Medicine operates under Minn. Stat. Chapters 153 and 214. The board is appointed by the Governor and consists of seven members. Ms. Joann Benesh currently works half-time for the board as the executive director. The board's operations are financed by a General Fund appropriation. The board also collects fees for professional licensure, which are deposited in the State Treasury. For fiscal years 1996 and 1997, the board collected about $41,000 and $46,000, 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 Podiatric Medicine designed a system of control to provide reasonable assurance that the board properly recorded financial activity and adequately safeguarded its assets. We found, however, that the board did not have adequate controls to provide reasonable assurance 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. 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 response, the Board of Podiatry agreed with the finding and recommendation to improve controls over license collections and receipt processing. The board has completed the recommended reconciliation of licenses issued to fees collected for fiscal year 1998. The board's response did take exception to our suggestion that the health-related licensing boards study the feasibility of centralizing the licensing system and receipt processing. The suggestion was included in the overview chapter of the combined reports for the health-related licensing boards included in our audit scope.


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