Conclusions:
- 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. |
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| 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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