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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.

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