A Follow-Up Audit Report on Internal Controls and Financial Processes at the Board of Barber Examiners
February 2005
Report Number 05-025
Overall Conclusion
Although the Board of Barber Examiners (Board) has made an effort, computer-related issues have hampered the Board's ability to fully implement the October 2003 recommendations related to its licensing and enforcement functions and financial processes (An Audit of Internal Controls and Financial Processes at the Board of Barber Examiners, SAO Report No. 04-006). Overall data integrity issues and missing data fields in the Board's computer system hamper the Board's efforts to capture reliable information.
As a result, the Board's licensing and enforcement functions continue to need improvements to ensure that they are efficient, effective, and managed in accordance with laws and regulations. For example, at least 17 percent of shops have not been inspected in the last year; the Board's policy requires it to inspect each shop at least once every 12 months. The actual percentage may be higher because the Board has incomplete information on the number of shops available for inspection. Furthermore, the Board is not able to ensure that payments of fines are credited to the correct violation.
The Board has improved some weaknesses identified in its financial controls. Financial transactions tested were appropriately reviewed and sufficiently supported. However, the Board should ensure it consistently follows its procedures regarding transactions in the Uniform Statewide Accounting System, and it should develop and track accounts receivable to present a more accurate picture of its fee and penalty collection efforts.
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