Conclusions:
- The Minnesota Board of Dentistry needs to provide an independent review
of receipt and disbursement transactions and further restrict access to its
business systems.
- The board complied with legal provisions for the items tested. The board
did not collect sufficient fees to recover its costs for the biennium ended
June 30, 2003; however, the under recovery was about five percent of biennial
revenues which we concluded was reasonable.
| The report contained one finding relating to internal control.
The board resolved the one finding 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 of Dentistry regulates the licensing of dentists, dental assistants,
and dental hygienists engaged in the practice of dental medicine in the state
of Minnesota. In fiscal year 2003, the board collected approximately $1.1
million and incurred $1.2 million in both direct and indirect costs. During
that time, the board issued about 14,000 licenses.
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