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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Veterinary Medicine

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


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


The Board of Veterinary Medicine operates under Minn. Stat. Chapters 156 and 214. The board is appointed by the Governor and consists of seven members. Dr. Roland Olson 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 in the State Treasury. For fiscal years 1996 and 1997, the board collected about $258,000 and $302,000, 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 did not have adequate controls to provide reasonable assurance that the approved amount of license fees were collected and deposited. We also found that the board did not deposit receipts promptly in all cases. Furthermore, the board did not comply with a statutory requirement that it prepare a biennial report on it operations to be submitted to various oversight bodies. The board accurately paid and recorded payroll expenditures. Payroll expenditures were in compliance with rules and regulations for the items 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.

Board Response

The Board of Veterinary Medicine concurred with the findings and recommendations included in the audit report. In its response, the board indicated a corrective action plan to address the findings.