|Financial Audit Division||Released November, 2019|
The Board of Architecture, Engineering, Land Surveying, Landscape Architecture, Geoscience and Interior Design (AELSLAGID) is the board responsible for regulating those professions. The board issues licenses to qualified architects, engineers, land surveyors, landscape architects, geologists, and soil scientists; issues certifications to qualified interior designers; and registers professional firms.
The Office of the Legislative Auditor (OLA) conducted this audit to determine whether the board had adequate internal controls and complied with significant finance-related legal requirements. The audit scope included license fees, exam fees, and fines collected by the board. The scope also included payroll expenditures, per diems and expense reimbursements paid to board members, and other administrative expenditures. The period under examination went from July 1, 2016, through January 31, 2019.
OLA found that internal controls over the areas in our audit scope were generally adequate to ensure that the board safeguarded assets and complied with applicable legal requirements.
However, this audit identified some internal control weaknesses related to certain nonpayroll expenditures, discussed more thoroughly in the findings and recommendations in this report.
The board generally complied with most finance-related legal requirements.
Specifically, the board collected the appropriate fees for all licenses issued and exams provided, collected accurate fee amounts, and properly deposited and recorded receipts. The board also accurately compensated employees. Finally, except as discussed in Findings 2 through 4, the board obtained goods and services in compliance with applicable legal provisions and internal policies, accurately paid for goods and services actually received, accurately compensated board members, and accurately reimbursed employees and board members for legitimate business expenses.
OLA found the following issues of noncompliance, discussed more thoroughly in the findings and recommendations in this report.