Office of the Legislative Auditor - Financial Audit Division

The Minnesota Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience, and Interior Design’s internal controls were generally adequate, and the financial transactions tested complied with applicable legal provisions and management’s authorization. However, we identified the following concerns.

Key Findings:

• The board did not consistently pay its administrative expenditures in a timely manner.

• The board did not review biweekly payroll reports or independently reconcile monthly disbursement reports to supporting documentation.

• Contrary to state law, the board collected significantly more in fees (about $883,000) than necessary to cover its costs for the biennium ended June 30, 2005.

• The board did not promptly deposit receipts for license reinstatements or restrictively endorse checks upon receipt.

Audit Period:
July 1, 2002, through June 30, 2006

• Licensing and Fee Receipts
• Payroll Expenditures
• Administrative Expenditures

The Minnesota Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience, and Interior Design protects the public by enforcing the governing laws and rules covering these professions. Effective April 4, 2005, the board merged administrative services with the Board of Accountancy. The board issues licenses on a biennial basis to approximately 15,000 individuals who meet established qualifications.

The board receives a General Fund appropriation for operations. Receipts for examinations and licensure are deposited to the state’s General Fund. In fiscal year 2006, the board collected approximately $1.8 million and incurred approximately $721,000 in operating costs.