An Audit Report on the Texas Board of Architectural Examiners: A Self-directed, Semi-independent Agency
September 2009
Report Number 10-003
Overall Conclusion
The Texas Board of Architectural Examiners (Agency) accurately reported key financial statement balances for fiscal year 2008. The Agency's key financial controls are working effectively. The Agency's total fund balance increased 42 percent between fiscal year 2004 and fiscal year 2008. The Agency has adequate processes for setting fee and penalty amounts; however, it has not fully documented these processes. The Agency's fee-setting process includes analyzing projected costs and revenues. Annually, the Agency's board approves the Agency's budget and fee amounts. The Agency consistently applied penalty amounts in accordance with Title 22, Texas Administrative Code, Section 1.177, and it adjusted the penalty amounts based on the severity of the violations.
The Agency reported accurate performance measure results in quarterly reports to the Legislature and the Office of the Governor for four of five performance measures tested for fiscal year 2008. Specifically, the Agency reported accurate fiscal year 2008 results for the following performance measures:
- Number of New Individual Licenses Issued.
- Number of Individual Licenses Renewed.
- Number of Cases Opened During the Quarter.
- Number of Cases Closed During the Quarter.
The Agency reported inaccurate results for Number of Individuals Examined because the calculation methodology it used did not agree with the measure's definition.
In addition, based on information provided by management, trends in the Agency's reported performance from fiscal year 2005 to fiscal year 2008 are reasonable. Specifically:
- The number of new licenses issued increased by 23 percent.
- The number of licenses renewed increased by 10 percent.
- The number of cases opened and number of cases closed decreased by 9 percent and 52 percent, respectively.
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