Minnesota Office of the Legislative Auditor
Financial Audit Division

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Report Summary
Board of Architecture, Engineering, Land Surveying,
Landscape Architecture, Geoscience, and Interior Design

Financial Audit
Fiscal Year 1996

 

Public Release Date: May 16, 1997 No. 97-28

Agency Background

The Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience and Interior Design (board) exists to ensure that individuals employed as architects, engineers, land surveyors, landscape architects, geoscientists, and interior designers meet and maintain the necessary qualifications and professional standards. The board consists of 21 members appointed by the Governor.

The board finances its operations through state appropriations. The board received $625,000 in appropriations during fiscal year 1996. The board sets its fees to recover its direct and indirect costs. The board deposits its receipts into the General Fund as nondedicated revenue.

Audited Areas and Conclusions

Our audit scope included revenues including licensure, application, and examination fees. In addition, we audited administrative expenditures including payroll, rent, and purchased services for the period July 1, 1995, through December 31, 1996.

We concluded that the board charged and collected the approved fees for licenses, applications, and examinations, and revenues were accurately recorded in the accounting records.

We also found that the board spent its state appropriations within its appropriation limits and statutory authority. The board paid its employees at the proper amounts according to the respective bargaining unit agreements for the items tested. The board's expenditures were related to the board's purpose. However, the board needs to separate duties over disbursements.

 

Office of the Legislative Auditor ♦ Room 140, 658 Cedar St., St. Paul, MN 55155