An Audit Report on the Board of Professional Engineers: A Self-directed, Semi-independent Agency
June 2009
Report Number 09-042
Overall Conclusion
The Board of Professional Engineers (Agency) reported materially accurate key financial statement balances for fiscal year 2008. The Agency has implemented well-designed key financial controls to enable it to accurately report financial statement balances.
The Agency also has well-designed and documented processes for setting fee and penalty amounts. The Agency's fee-setting process includes analyzing projected costs, revenues, and fund balance to determine the proper fee amounts. The Agency consistently applied penalties in accordance with Title 22, Texas Administrative Code, Section 139.35, and adjusted penalty amounts based on the severity of the violations.
The Agency reported accurate annual and biennial performance measures to the Legislature and the Office of the Governor for fiscal years 2006 through 2008. Audit tests indicated that the trends in performance measures are supported by the performance measure data. However, the Agency did not include a statistical analysis of complaints in its annual financial report for fiscal year 2008, as required by the Texas Engineering Practice Act (Texas Occupations Code, Section 1001.254) and the Agency should improve its process for extracting performance measure data and reviewing data and performance measure reports for completeness and accuracy.
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