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3 golden objects Minnesota Legislature

Office of the Legislative Auditor - Financial Audit Division

Report Summary
Board of Animal Health


Financial Audit Division Report 07-21 Released  August 30, 2007

Overall Conclusion:

The Board of Animal Health’s internal controls were generally adequate, and the board’s Business Management Division complied with most material finance-related legal provisions.  However, we identified several concerns.

The report contains five findings related to internal control and legal compliance.  The board resolved two prior audit findings.

Key Findings:
  • The board’s Business Management Division did not adequately review or follow up on key payroll reports, as required by the Department of Finance’s policy.

  • PRIOR FINDING: The division did not enter into agreements with most of the veterinarians providing services under its annual plan.

  • The division did not adequately control and monitor fixed assets.

   Audit Scope:

Period Audited:
July 1, 2003, to June 30, 2007

Programs Audited:
  • Payroll
  • Professional/Technical Services
  • Other Administrative Expenditures

Agency Background:

The Board of Animal Health is the State of Minnesota's official animal disease control and eradication agency.  The board's mission is to protect, maintain, and improve the health of Minnesota's domestic animals.  In carrying out its mission, the board protects the public health and provides a wholesome food supply.  The board fulfills its mission through a combination of regulatory activities designed to prevent the spread of infectious and contagious diseases harmful to livestock and poultry production in the state.  The board enforces health requirements for the importation of livestock and poultry.  It also enforces health requirements for the inspection and regulation of livestock and livestock-related facilities and activities.  Dr. William Hartmann serves as the executive director.


More Information

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