Conclusions:
- 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. |
|
| 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 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.
|
