Skip to main content Skip to office menu Skip to footer
3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary

Financial-Related Audit

Emergency Medical Services Regulatory Board

July 1, 1997, through June 30, 2002

Overall Audit Conclusion

The Emergency Medical Services Regulatory Board (EMSRB) managed its financial activities in a reasonable and prudent manner. The board provided reasonable assurance that assets were safeguarded, financial activity was properly recorded in the accounting system, and financial operations complied with applicable legal provisions.

Audit Scope

The audit of EMSRB covered the five-year period ending June 30, 2002. We audited the board's administrative expenditures and grants and reimbursements, including regional grants, seat belt funds, and ambulance service training reimbursements. The audit focused on the board's policies and procedures to ensure that its assets were safeguarded, financial activity was properly recorded in the state's accounting system, and the board followed applicable legal provisions.


The EMSRB began operation as an independent board on July 1, 1996. Previously, the services of the EMSRB were administered by the Department of Health. The board provides direction for emergency medical care for the people of Minnesota through policy development, regulation, and education. The board accomplishes this objective through licensing of ambulance services and emergency medical technicians in Minnesota, approving and funding certain emergency medical services training, and designating and funding eight regional EMS organizations that provide emergency medical services. The EMSRB operates under Minn. Stat. Section 144E. The board consists of 19 members, including the commissioners of Health and Public Safety, two ex-officio members of the Legislature, and 15 members appointed by the Governor. The board hires the executive director. Mary Hedges is the current executive director of the board.

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