An Audit Report on the Financial Processes at the Board of Chiropractic Examiners
February 2007
Report Number 07-014
Overall Conclusion
The Board of Chiropractic Examiners' (Board) financial processes do not ensure complete, accurate, and reliable financial information for revenues the Board receives in the mail. The Board cannot make these assurances for revenues received in the mail because of (1) control weaknesses in the mail-receipts process and (2) inadequate controls over the Board's database. In addition, limitations in the Board's database prevent the Board from verifying whether it is collecting and depositing all license fees. The Board received $729,560 and $633,294 of its reported revenues through the mail in fiscal years 2005 and 2006, respectively. These amounts represent about one-third of the Board's reported revenues for each fiscal year.
The remaining two-thirds of the Board's reported revenues were processed through TexasOnline, which automatically records and deposits the funds for the Board, increasing the reliability of these revenue figures. The scope of this audit included only financial processes for which the Board was responsible.
Although financial processes related to revenues should be strengthened, the Board has improved its processing of expenditures since the Office of the Comptroller of Public Accounts (Comptroller's Office) began reviewing the Board's expenditures prior to payment.
Contact the SAO about this report.
Download the Acrobat version of this report. (.pdf)
If you prefer an HTML version, follow this link to an Adobe site which converts PDF files to HTML.