A Performance Audit
An Audit Report on The Board of Architectural Examiners: A Self-directed, Semi-independent Agency
May 2023
Overview
The Board of Architectural Examiners’ (Board) fiscal year 2022 annual financial report balances for revenues, expenditures, and changes in fund balances were supported by information in the Uniform Statewide Accounting System (USAS). However, the Board should strengthen processes and controls over financial reporting to ensure that misstatements do not occur.
In addition, the Board had adequate processes for reporting performance measures and for setting fee and penalty rates.