Office of the Legislative Auditor - Financial Audit Division

Conclusions:

• The Minnesota Board of Dietetics and Nutrition Practice needs to develop 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.

Audit Scope:

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

• Licensing and Fee Receipts
• Payroll Expenditures
• Administrative Expenditures

Agency Background:

The board regulates the licensing of dietitians and nutritionists practicing in the state of Minnesota. In fiscal year 2003, the board collected approximately $103,000 and incurred $81,000 in both direct and indirect costs. During that time, the board renewed approximately 1,000 licenses.