Minnesota Office of the Legislative Auditor
Financial Audit Division

Menu

Minnesota Office of the Legislative Auditor Menu

Report Summary


Financial-Related Audit

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

July 1, 1999, through June 30, 2002


Overall Conclusion:

The board made significant progress in improving its financial management since the last audit. For the items tested, the board complied with significant finance-related legal provisions. The board's controls provided reasonable assurance that payroll and administrative expenditures were made with management's authorization, revenue was collected in compliance with applicable legal provisions, assets were safeguarded, and transactions were accurately recorded in the accounting system with the following exception.

Key Finding:

  • The board has not verified the accuracy and completeness of its financial information recorded in the state's accounting system since March 2002. We recommended that the board verify detailed accounting transaction reports and periodically reconcile deposits to the number of licenses issued and examinations given.

Agency Background

The Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience, and Interior Design examines, certifies, licenses, and regulates individuals employed in those professions. The board administers license examinations and processes complaints filed against licensees. It also processes applications for original and renewal licenses. The board charges fees to its licensees and examination candidates. These fees are deposited in the General Fund as non-dedicated receipts. The board received a General Fund appropriation of $951,000 to fund its operations in fiscal year 2002.

Financial-Related Audit Reports address internal control weaknesses and noncompliance issues found during our audits of state departments and agencies. The scope of our work at the Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience, and Interior Design included licensing and examination revenue, as well as administrative expenditures, including payroll, for the three years ended June 30, 2002.

More Information

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