Agency Name and Address: - Louisiana Legislative Auditor



Agency Name and Address:Louisiana State Board of Architectural Examiners9625 Fenway Avenue, Suite BBaton Rouge, Louisiana 70809-1592Website: Solicitation Number: 20 - 3420Type of Engagement: AuditContract Period: May 1, 2020 - September 1, 2022Periods to be Examined: Years ending June 30, 2020; June 30, 2021; and June 30, 2022Description of the State Agency:Louisiana State Board of Architectural Examiners was created within the Office of the Governor as provided by Louisiana Revised Statute (R.S.) 37:142. The board is responsible for licensing and regulating the practice of architecture in Louisiana. Individual licenses are renewed annually during December and corporation licenses are renewed annually during June. There are approximately 4,700 currently issued licenses. The board uses a database application to track licenses, but it is not integrated with the accounting software.The board is composed of seven members who are appointed by the governor. Members are authorized by Louisiana Administrative Code 46:317(C) to receive a per diem of $164 for each day spent engaged in board business. In addition, members shall be reimbursed for actual expenses and mileage in accordance with state travel regulations as prescribed by the Division of Administration.The board holds four to five meetings per year. At each meeting, the board reviews monthly financial statements. Board policies and architect practices and violations are also reviewed and corrected by consent orders and disciplinary actions which may include fines and fees.The board has three full-time employees and a part-time employee.The board has two checking accounts and three certificates of deposit. The board issues approximately 25 checks each month. Two signatures are required on checks over $2,500. The board representative located in District 3 and executive director are authorized to sign checks. Supporting documentation is provided to the individual signing the check. Bank statements are reconciled and payroll is processed by a contracted accounting firm.Most of Board’s employees participate in LASERS (cost-sharing pension plan) and are eligible for post-employment health and life insurance benefits through the State’s Office of Group Benefits. The Division of Administration, Office of Statewide Accounting and Reporting Policy’s Annual Fiscal Report (AFR) packet, which is a statutory basis report, should be included in the report as supplementary information.Operations of the board are fully funded by license fees. The board is engaged in business-type activities. The following activity/balances were reported as of and for the year ended June 30, 2019: Total Assets$1,028,414Deferred Outflows$364,101Total Liabilities$1,040,653Deferred Inflows$92,086Net Position$259,776Revenues$644,757Expenses$663,490Accounting System: QuickBooksFinancial Statements: The board will provide a general ledger and trial balance.Estimated Start of Fieldwork: No later than July 15 following each periodEngagement Completion Date: No later than September 1 following each periodSpecial Requirements:The successful ICPA will assist the board in the preparation of the financial statements in accordance with GAAP, to include appropriate note disclosures.The successful ICPA will assist the board in preparing the AFR packet.State Agency Assistance: The board will provide supporting schedules as required.Last Engagement: Audit as of and for the period ended June 30, 2019Results of Last Engagement:Unmodified opinionOne finding – Preparation of the financial statementsPrior Auditor:Griffin & Furman, LLC2270 7th Street, Suite 1Mandeville, Louisiana 70470Prior Engagement Fee: $5,000 (approximately 50 hours)Proposers’ Conference:A proposers’ conference will not be held.Any questions regarding the SFP or state agency should be sent to Kathy Steelman at ksteelman@lla..Proposal Due Date and Time: April 6, 2020 at 5:00 pm ................
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