Office of the Legislative Auditor - Financial Audit Division

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.

Audit Scope:

Audit Period:
July 1, 2000, through June 30, 2003

• 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.