A Review of Selected Fiscal Year 2004 Operations of the Board of Architectural Examiners: A Self-Directed Semi-Independent Agency
January 2005
Report Number 05-019
Overall Conclusion
We have reviewed the Board of Architectural Examiners' (Board) (1) Combined Balance Sheet/Statement of Net Assets as of August 31, 2004, and (2) related statement of Combined Statement of Revenues, Expenditures, and Changes in Fund Balances/Statement of Activities-Governmental Funds for the year then ended in accordance with attestation engagement standards established by the American Institute of Certified Public Accountants (AICPA) and attestation engagement standards within generally accepted government auditing standards established by the U.S. Government Accountability Office (GAO). All information included in these financial statements is the representation of the management of the Board.
A review consists principally of inquiries of personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit conducted in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to these financial statements in order for them to be in conformity with generally accepted accounting principles.
We also determined that the Board has taken corrective action to address issues regarding the accuracy of its performance measures that we identified in 2003. In addition, the Board is in compliance with selected requirements of the Self-Directed Semi-Independent Agency Project Act.
Contact the SAO about this report.
Download the Acrobat version of this report. (.pdf) (Generate HTML Equivalent)*
*HTML equivalents for PDF documents are generated utilizing Adobe's PDF Conversion by Simple Form.