Office of the Legislative Auditor - Financial Audit Division
Minnesota Board of Podiatric Medicine
Financial Audit Division Report 05-10
Released February 10, 2005
The board needs to strengthen mitigating internal controls to ensure the
propriety of its receipts and disbursements and needs to further restrict
access to its business systems.
The board complied with legal provisions for the items tested.
The report contained one finding relating to internal control.
The office resolved the one finding included in our prior audit
report concerning controls over license receipts.
July 1, 2000, through June 30, 2003
Licensing and Fee Receipts
The Board of Podiatric Medicine regulates the licensing of podiatrists
practicing in the state of Minnesota. In fiscal year 2003, the board collected
approximately $85,000 and incurred $78,000 in both direct and indirect costs.
During that time, the board renewed about 90 licenses.