Conclusions:
- The Minnesota Board of Veterinary Medicine needs to develop mitigating controls
to ensure the propriety of its disbursements and needs to further restrict access
to its business systems.
- The board complied with legal provisions for the items tested. The board
did not collect fees sufficient to cover its costs for the fiscal year ended
June 30, 2003; however, the under recovery was about three percent of biennial
revenues which we concluded was reasonable.
| The report contained one finding relating to internal control.
The office resolved all findings included in our prior audit report. |
|
| 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 regulates the licensing of veterinarians engaged in practice in
the state of Minnesota. In fiscal year 2003, the board collected approximately
$288,000 and incurred $321,000 in both direct and indirect costs. During
that time, the board processed about 2,800 licenses.
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