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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Minnesota Board of Chiropractic Examiners


Financial Audit Division Report 05-05 Released February 3, 2005


  • The Minnesota Board of Chiropractic Examiners needs to provide an independent review of receipt and disbursement transactions and further restrict access to its business systems.
  • For the biennium ended June 30, 2003, the board did not comply with the statutory requirement that it collect sufficient fees to cover its costs. The under-recovery of costs resulted from extraordinary legal expenses incurred in the litigation of complaints. However, the board’s receipts covered its costs in fiscal year 2004 and the board’s financial projections indicate that it will recover its costs for the biennium ended June 30, 2005.

The report contained one finding relating to internal control. There were no 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 regulates the licensing of chiropractors, corporations engaged in chiropractic medicine, and acupuncturists. In fiscal year 2003, the board collected approximately $609,000 and incurred direct and indirect costs of about $808,000. During that time, the board issued about 2,200 licenses and processed about 1,000 registrations.

More Information

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