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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Board of Nursing


Financial Audit Division Report 05-03 Released January 27, 2005


  • The Minnesota Board of Nursing needs to perform an independent review of expenditure transactions and further restrict access to its business systems and safe.
  • The board complied with legal provisions for the items tested except that the board over-recovered its costs by $1.8 million for the biennium ended June 30, 2003.

The report contained one finding related to internal control. A second finding pertained to legal compliance. The board resolved two prior audit findings.

Audit Scope:

Audit Period:
July 1, 2000, through June 30, 2003

Programs Audited:
  • Licensing and Fee Receipts
  • Payroll Expenditures
  • Administrative Expenditures

Agency Background:

The Board of Nursing regulates the licensing of nurses engaged in the practice of nursing in the state of Minnesota. In fiscal year 2003, the board collected approximately $4.6 million and incurred $4.1 million in both direct and indirect costs. During the biennium ended June 30, 2003, the board processed about 67,000 registered and 23,000 practical nursing license renewals.

More Information

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