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STATE OF NEVADA

Board of Architecture, and Residential Design

REPORT PREPARED FOR THE SUNSET SUBCOMMITTEE OF THE LEGISLATIVE COMMISSION

2017-2018 INTERIM

Agenda Item V A-2 (SUNSET) Meeting Date: 02-21-18

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 1 TABLE OF CONTENTS ______I. The Nevada State Board of Architecture, Interior Design & Residential Design . 4 II. Present Board Members ...... 5 III. The Board’s Physical Address ...... 5 IV. The Board’s Mailing Address ...... 5 V. The Board’s Website Address ...... 5 VI. Website Developer ...... 5 VII. Executive Director’s Name and Contact Information ...... 5 VIII. Staff Members’ Names, Titles and Status ...... 6 IX. Days and Hours of Operation ...... 6 X. Created by What Authority ...... 6 XI. Authority to Adopt Regulation and Citation to Regulation ...... 6 XII. List of Five Most Recently Adopted Regulations ...... 6 XIII. Any Required Regulation that Have Not Been Adopted ...... 6 XIV. Governing Structured of the Board...... 7 XV. Duties of the Board or Commission ...... 7 XVI. Statements of the Objective and Programs of the Board ...... 7 XVII. List of Services Offered by the Board or Commission ...... 11 XVIII. Dates of the Immediately Preceding Six Meeting ...... 12 XIX. Statutory Tax Exemptions, Abatements or Money Set Aside for the Board ..... 12 XX Funding of the Board ...... 12 XXI. Forms Required by the Board Not Available on Board’s Website ...... 12 XXII. Recommandation for Consolidation ...... 13 XXIII. Effectiveness of Board in Meeting Objectives ...... 13 XXIV. Recommendation for Statutory Changes ...... 13 SUPPLEMENTAL DOCUMENTATION ______Tab 1. The Operating Budget of the Board for 2017-2018 Tab 2. Income and Expenses for fiscal year-end 2016, 2017, and 2018, including balances of all accounts Tab 3. Audit 2017 Tab 4. Legislative or Executive Branch Reports Tab 5. Organizational Chart Tab 6. Strategic Plan Tab 7. Occupational and professional licensing boards and commissions supplemental information

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 3 Introduction

The Nevada State Board of Architecture, Interior Design and Residential Design (NSBAIDRD) is established under the provisions of NRS Chapter 623. The board is comprised of nine members, appointed by the governor for three-year terms. There are five registered , two registered interior designers, one registered residential designer and one public member. The board is responsible for the administration, regulation and enforcement of the professions of architecture, registered interior design and residential design in Nevada. The board reviews applications, administers examinations, registers qualified applicants and regulates the professional practice of registrants throughout the state. In addition, it investigates complaints relating to the practice of the professions. The board encourages consumers to contact the office before hiring a design professional to determine if the design professional is registered and in good standing.

I. The Nevada State Board of Architecture, Interior Design and Residential Design

The Nevada State Board of Architecture was created in 1949, Residential Designers were added in 1975, and Registered Interior Designers in 1995. The Board officially changed its name to The Nevada State Board of Architecture, Interior Design and Residential Design in 1995. The Board is multidisciplinary, with five architects, two registered interior designers, one residential designer, and one public member. The Board enforces NRS and NAC chapters 623 which taken together authorize the Board to reasonably ensure that the citizens of Nevada benefit from hiring competent design professionals from properly educated, experienced, and registered architects, interior designers and residential designers. Without examination of basic knowledge and required continuing education, citizens of Nevada would be at risk of receiving substandard services.

The NSBAIDRD’s regulations protect the public at large. Architects design buildings for human habitation and use which are safe, durable, and satisfy reasonable environmental standards. In practical effect, architects are responsible for the coordination of all design and engineering professionals needed to accomplish a building, and architects design buildings ranging from single-family homes to hotel-casinos, municipal structures, and the planned Oakland Raiders stadium.

Registered interior designers evaluate interior space utilization needs and prepare conceptual drawings and documents for interior spaces primarily for the safety of people who will inhabit the spaces and to enhance the aesthetics of those spaces. We must note that a "registered interior designer" is allowed to provide the services listed under NRS 623.0225 for residential and commercial projects, including the preparation and stamping of plans and submittal to building departments. Registered interior designers must meet strict requirements which include a nationally accredited degree (known as CIDA) and national certification (known as NCIDQ). One of the NSBAIDRD’s interior designer members was President of NCIDQ, and she was instrumental in developing an alternative path for certification of an interior design applicant who lacked a CIDA-accredited degree. The NSBAIDRD is proud to have been part of creating an alternate path for registration for qualified people to become registered, and the first such applicant to ever become registered using this new alternate path became registered in Nevada.

Residential designers are similar to architects. Residential designers can provide services for single-family dwellings of any size, and multi-family dwellings not over two stories and with no more than four units in each structure. Nevada is the only state that regulates the practice of residential design. The NSBAIDRD is proud of the innovation of creating a separate career path for people who might not desire to become architects while creating a less expensive source of design for homebuilders.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 4

II. Present Board Members

The present members of the Board are listed in the following table:

Member Name Term Status James Mickey Term Expires October 2018 Chairman – Kimberly Ciesynski Term Expires October 2019 Secretary/Treasurer, Reg. Interior Designer Greg Erny Term Expires October 2020 Architect Ann Fleming Term Expires October 2018 Registered Interior Designer George Garlock Term Expires October 2020 Architect John R. Klai, II Term Expires October 2020 Architect John Morelli Term Expires October 2019 Residential Designer William Snyder Term Expires October 2019 Architect Nathaniel Waugh Term Expires October 2018 Public Member

III - IV. The Board’s Physical and Mailing Address

Nevada State Board of Architecture, Interior Design and Residential Design 2080 E. Flamingo Rd. Ste. 120 Las Vegas, NV 89119

V-VI. The Board’s Website and Website Developer

The Board’s website is www.nsbaidrd.org. The website first became available to registrants and the public in 2001. It was originally constructed and maintained by the Department of Informational Technology (DOIT, now EITS). In 2012, the Board improved the functionality of the website using an outside developer, Lunchbox Hosting System, but the website was still hosted by EITS until 2016, when we completely migrated our website to Lunchbox, LLC. The Board keeps improving its website functionality and will continue to improve it to offer the best resources and services to the public and our registrants. Lunchbox, LLC’s contact information is:

Ash Boodel / Lunchbox LLC Telephone: (714) 287-8522 Email: [email protected]

VII. The Board’s Executive Director

The Board employs a full-time Executive Director, Ms. Monica Harrison. Ms. Harrison has served the Board as its Executive Director for 1 year and 7 months and has worked for the board since 2001. Her contact information is: Monica Harrison, Executive Director Nevada State Board of Architecture, Interior Design and Residential Design 2080 E. Flamingo Rd. Ste. 120 Las Vegas, Nevada 89119 Telephone: (702) 486-7300 Facsimile: (702) 486-7304 E-mail: [email protected]

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 5

VIII - IX. The Board’s Staff and Hours of Operation

Position Name Status E-Mail address: Executive Director Monica Harrison Full-time [email protected] Chief Investigator Laura Bach Full-time [email protected] Executive Assistant Terylle Aguada Full- time [email protected] Public Information Ginger Hahn Full- time [email protected] Coordinator Administrative Assistant Jessica Rivera Full- time [email protected]

The Board’s office hours of operation are: Monday-Friday from 7:30 a.m. to 5:30 p.m., excluding holidays.

X. Created by What Authority

The Board was created in 1949 by the Nevada State Legislature for the protection of the public in an effective, fair, and accountable manner. The Board presently enforces NRS and NAC chapters 623. The Board regulates the standards of conduct for the profession, reviews complaints, and takes disciplinary action against architects, registered interior designers and residential designers who have violated the statutes or regulations. The Board develops and designs jurisprudence examinations for the registration of architects, registered interior designers and residential designers, and renews their registration on an annual basis.

XI. Authority to Adopt Regulations and Citation to Regulations

NRS 623.140.2 (a)(b) and NRS 623.145. Pursuant to this authority, the Board has created a set of regulations presently codified as NAC chapter 623.

XII. Five Most Recently Adopted Regulations

LCB # R111-16 – December 21, 2016 LCB # R076-13 – February 26, 2014 LCB # R154-08 – January 1, 2010 LCB # R199-07 – September 18, 2008 LCB # R096-06 – June 28, 2006

In addition to the five above-listed regulations, the Board is presently engaged in a rulemaking proceeding (LCB File No. 073-17) by which it intends to update the requirement relating to the licensure qualifications of residential designers, continuing education units and other qualifications for renewal of registrations, and preparation of documents by registrants. The Board hopes to have the finalized regulation completed and in effect by Spring of 2018.

XIII. Any Required Regulations That Have Not Been Adopted

None.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 6

XIV. Governing Structure of the Board

Pursuant to NRS 623.050, the Board is composed of nine members appointed by the Governor. Board membership is comprised of nine residents of the State of Nevada whose members are five registered architects, two registered interior designers, one residential designer and one member of the general public. This public member must not be an architect, registered interior designer or residential designer or related by blood, marriage or adoption to an architect, registered interior designer or residential designer.

The Board meets five times a year, alternating its meetings as it can between meeting sites in Las Vegas and Reno. The Board will hold special meetings as needed, usually to conduct disciplinary hearings. When the volume of the Board’s work allows, some meetings are held telephonically to conserve Board funds.

XV. Duties of the Board

NRS chapter 623 provides various duties for the Board to perform, which include:

. Reviewing qualification of applicants, standards for examination and initial registration of architecture or residential design (NRS 623.190 / NAC 623.215, NAC 623.400, NAC 623.500-623.505) . Reviewing qualification of applicants, standards for experience and initial registration of interior design (NRS 623.192-623.285 / NAC 623.562-623.594) . Registration by reciprocity for architecture and residential design (NRS 623.210 / NAC 623.410) . Registration of firms – Formation of business organizations (NRS 623.349 / NAC 623.740) . Renewing a certificate of registration and reviewing continuing education units (NRS 623.250- 260.260 / NAC 623.280-623.290, NAC 623.630-646) . Conducting disciplinary proceedings (NRS 623.140-150, NRS 623.270 -623.300 / NAC 623.940-950) . Investigating and prosecuting unlicensed activity (NRS 623.360-623.370 / NAC 623.900-935) . Issuing temporary certification to practice architecture (NRS 623.182) . Setting and enforcing practice standards (NRS 623.140, NRS 623.145 / NAC 623.900) . Administration and public information (NRS 623.050 – NRS 623.170 / NAC 623.115- 623.175)

XVI. Statement of the Objectives and Programs of the Board

The Board’s primary professional purpose is to abide by the principles of the Nevada code of ethics being the maintenance of the highest standards of integrity, quality and professional responsibility for the protection of the health, safety, and welfare of the people of Nevada. Following is a discussion of the Board’s five objectives and a demonstration of how the Board has been, presently is, and intends to meet each objective.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 7 REGISTRATION

STATEMENT OF OBJECTIVE: The Board’s objective regarding registration is to register all qualified applicants for architecture, interior design and residential design promptly and courteously.

The Board registers architects, registered interior designers after determining that they have attained the necessary education, experience and have passed both the requisite national examination and the Board’s own jurisprudence examination. Residential Designers are only required to attain the necessary education and/or experience and pass the state examination and the Board’s jurisprudence. For qualified reciprocity applicants who do not have derogatory information in their background, the Board usually issues a reciprocity registration in less than 30 days from the receipt of the application.

Since 2012, the Board’s registration count has fluctuated from 2,955 to 2,974 in 2017. The present number of licensed architects, registered interior designers and residential designers in Nevada is 3,004.

The Board’s growth of total active registrants went from 2,955 active registrants in 2012 to 3,004 in 2018 as is shown in the following graph.

3100 Registration Count by Year 3000

2900

2800 Residential Designers 2700 Interior Designers 2600 Architects

2500

2400

2300 2012 2013 2014 2015 2016 2017 2018

Pursuant to NAC 623.642, in March through April of each year, the Board reviews the continuing education submitted by all registrants to ensure compliance with the requirements for continuing education. Registrants are required to complete 8 hours in the areas of health, safety and welfare of continuing education annually. When it is discovered that a registrant has not completed all of the required continuing education, the Board’s staff may offer a summary resolution of the matter to the registrant. After the third violation, the Board takes disciplinary action against the registrant.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 8 ISSUING TEMPORARY CERTIFICATION

STATEMENT OF OBJECTIVE: The Board’s objective issuing a temporary certificate is to allow applicants for architectural registration by reciprocity to present proposals for professional services before obtaining registration in Nevada.

Pursuant NRS 623.182, applicants for architectural registration by reciprocity may seek a temporary certificate of registration to practice architecture for the purposes of presenting a proposal for professional services or qualifications. Once the required documentation is submitted, the applicant obtains a temporary certificate that expires 90 days after it has been issued. The Board usually issues a temporary certificate in less than two days from the receipt of the application and required supplemental information.

DISCIPLINARY PROCESS

STATEMENT OF OBJECTIVE: Disciplinary Process: The Board’s objective regarding its disciplinary process is to make the filing of a complaint by the public as simple as possible, to investigate every case thoroughly and in a timely manner, and to address all complaints openly and publicly.

A complaint against one of the Board’s registrants is initiated through the receipt of a complaint by mail, fax or email. The Board investigates every complaint. Most complaints to the Board can be investigated by the Board’s Chief Investigator, but occasionally investigations may require the involvement of an investigating board member, the board’s counsel, or retained expert witnesses. When an investigation is completed, the Chief Investigator meets with the Executive Director to recommend whether the complaint should be dismissed or negotiated with a settlement agreement or heard at a formal disciplinary hearing. The Board, not Board’s staff, determines at a public meeting the outcome of each complaint based on a detailed report by the Chief Investigator. The report includes a summary of the facts as determined by the investigation. If the Board determines that a case should proceed to a formal disciplinary action, the Board’s staff prepares the formal document for filing and service upon the registrant. Many of the Board’s cases are resolved through negotiations between the registrant and the Board’s staff. Some cases are so serious, present unusual issues, or cannot be resolved through negotiations, and those cases are heard at a formal disciplinary hearing presented to the full Board at a public meeting. The following table details the Board’s complaints and disciplinary activities for the four most recent years:

Disciplinary Activity by Year

2018

2017 Pending Closed w/o Displinary Action

2016 Closed w/Displinary Action Open Cases

2015

0 10 20 30 40 50

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 9 UNLICENSED ACTIVITY

STATEMENT OF OBJECTIVE: The Board’s objective regarding unlicensed activity is to create a network of contacts from which to learn about unlicensed activity, and then to investigate and take appropriate action regarding the unlicensed activity. The Board has also developed a “Reference Guide for the Nevada Design and Construction Industry”, also known as the Blue Book to assist , registrants and licensees and the public.

NRS 623.360, NRS 623.365, and NRS 623.370 provide the Board’s legal authority by which it may investigate, cite, and fine a person who practices architecture, interior design and/or residential design without a certificate of registration. Unlicensed activity is most commonly found in the State’s urban areas where unlicensed individuals, often from other states, perform licensed professional services for hotel, businesses, and custom residential homes. The Board has taken a strong stance in controlling unlicensed activity by investigating these cases.

The unlicensed practice of architecture, interior design and residential design is harmful to the general public because the public might rely upon the advice of an unlicensed, unskilled, or untrained individual who might make decisions that could be harmful to the safety of the public. Regulations protect the person who hires architects, registered interior designers, and residential designers by ensuring they are hiring someone who is qualified to provide such technical service.

The Board also developed the Blue Book, a reference guide for the Nevada Design and Construction Industry, jointly published by the Board, State Board of Professional Engineers and Land Surveyors, State Board of , State Contractors Board, Nevada State Fire Marshal Division, State Public Works and the Nevada Organization of Building Officials. This informational publication is provided as a service to the public and to assist building officials, registrants and licensees in understanding the laws governing design and construction in the state of Nevada. It is a valuable reference book that is heavily used by many building departments and state agencies and the public.

ADMINISTRATIVE OBJECTIVES

STATEMENT OF OBJECTIVE: The Board’s objectives regarding its administration are: (1) to assure that all of the Board’s funds are wisely and effectively collected and spent to keep the costs to the Board’s registrants to a minimum; (2) to assure that the public has useful and simple access to the Board’s resources and processes; and (3) to continually improve the Board’s operations and functions.

BOARD FUNDING - The Board receives no general fund money. Instead, the Board operates solely upon registration and administrative fees. The Board’s fee for a new applicant for architecture by reciprocity is $300.00, and the Board’s fee for renewal is $150.00. In addition to that, the Board’s fee for firm registration is $300 and the fee for first time registration is $275. The last time the Board changed its fees was 2001 (17 years ago), when it changed the renewal cycle from a biennial renewal to an annual renewal basis. The Board has its books independently audited annually. None of the Board’s independent audits have ever noted irregularities or problems with the Board’s financial management practices. The Board provides copies of these audits to the Department of Administration and to the Legislative Counsel Bureau. Pursuant to the request of the Committee, attached is the 2016-2017 audit and the most recent budgeting and accounting for the Board. (Tab 1. - Operating Budget 2016, 2017, and 2018); (Tab 2. - Income/Expense Reports for 2015, 2016, and 2017); (Tab 3. - FY 2016-2017 Audit).

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 10 PUBLIC ACCESSIBILITY – The Board attempts to make its processes and resources available to the public it serves. Recent initiatives to increase or assure public access include: . Continual Website Improvement – The Board knows that the public accesses its website regularly for information and assistance. To improve the look and feel of the website, the Board underwent a redesign of its website that was performed by a private firm in 2012. . Newsletter Distribution – The Board distributes an informative quarterly newsletter that addresses important topics and special announcements and frequently asks for feedback from our registrants on related issues. . Open Regulatory Process – Though the Board does not promulgate many regulations, it has always made its regulatory process transparent and open to the public and its registrants. For example, last year the NSBAIDRD added a regulation that enabled an additional path for an interior design applicant who did not graduate from a program that conferred a CIDA-accredited degree. Through working closely with the Council for Interior Design Qualification (CIDQ), and after a publicly notice board meeting, public workshop, and public hearing, the Board added an alternative path for interior designers who now can become registered in Nevada. . Publication of the Blue Book since 1989 – The Board, as a member of the Nevada Construction Industry Relations Committee (NCIRC), developed a Reference manual of Nevada Law also known as the “Blue Book” to assist building officials, design professionals, contractors and the public with a summary and guide to key elements of the laws, regulations and policies governing design and construction in the State of Nevada. This informational publication is the product of an active collaboration with other state agencies, boards, county, city officials, and the public. The Blue Book has served as a model borrowed by other states because of its practical utility to the design, engineering, and construction disciplines. The members of the Nevada Construction Industry Relations Committee (NCIRC) will meet again by the end of 2018 to update the 2014 Blue Book edition.

XVII. Itemized List of Services Offered By the Board

The Board prides itself on its responsiveness to the public, its applicants, and its registrants. The Board’s telephone is answered by the Board’s Executive Director and staff, so questions of whatever nature are usually answered on-the-spot, thus saving the caller considerable time and frustration. Some of the services offered by the Board include: • Initial registration for architects, interior Designers and residential Designers • Renewal of registration for all three disciplines • Online renewal of registration • Online access to all forms necessary to applicants, registrants and the public • Online verification of registration under Registrant Directory • Receipt of and investigation of consumer complaints regarding all three professions • Receipt of and investigation of complaints regarding unlicensed practice • Prosecuting disciplinary matters as needed • Answering routine questions from registrants and the public • Distribution of an informative quarterly newsletter from our agency • Publication of a “Reference Guide for the Nevada Design and Construction Industry” • Continuing Education Seminar for Nevada registrants to earn required continuing education units.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 11

XVIII. Dates of the Immediately Preceding Six Meetings

. January 24, 2018 April, 28, 2017 . October 25, 2017 March 1, 2017 . August 16, 2017 . June 7, 2017

XIX. Statutory Tax Exemptions, Abatements, or Money Set Aside

. Pursuant to NRS 372.325, the Board is exempt from paying Nevada sales/use tax. . Pursuant to §115 of the Internal Revenue Code, income of states and municipalities is not subject to federal income tax. . According to the Internal Revenue Codes, gross income does not include: (1) income derived from any public utility or the exercise of any governmental function and accruing to a state or any political subdivision thereof, or the District of Columbia, or (2) income accruing to the government of any possession of the United States, or any political subdivision thereof. . Pursuant to §1001 of the Internal Revenue Code, state and local governments are exempt from Social Security, except that beginning July 2, 1991, Social Security and Medicare HI coverage is mandatory for State and local government employees who meet the following conditions:

o They are not members of a public retirement system; and o They are not covered under a Section 218 agreement, unless excluded by law.

XX. Funding of the Board

The Nevada State Board of Architecture, Interior Design and Residential Design is funded by the license, renewal and administrative fees collected by the agency and does not receive funds from the State General Fund.

XXI. Publicly Available or Unavailable Forms

All of our forms can be found on the Board’s website at www.nsbaidrd.org.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 12 XXII. Recommendation for Consolidation

None. We exist to fulfill the policy set by the Legislature. The regulations of these three professions remain relevant and necessary today to ensure the safety of the general public, especially in a state where we lead the nation in the hospitality sector. There will be a loss of essential core services provided by the state, for which only the Board and its well-trained staff has the specific expertise and knowledge of qualification, verification, examination, licensing and enforcement of disciplinary matters pertaining to the practices of architecture, registered interior design and residential design. The consolidation of our Board with another board would not be effective or useful. Any elimination or consolidation of services by this Board would cause the standards to which our registrants are held to diminish significantly and the public protection and confidence in the three professions would be reduced.

XXIII. Effectiveness of the Board in Meeting Its Objectives

The Board believes that it meets its objectives in all respects. The Board licenses its new applicants efficiently. Architects applying for reciprocity are usually registered within 30 days from receipt of the application. The Board investigates the consumer complaints it receives promptly, and is able to resolve most cases without the cost and disruption worked on the responding registrant and the Board from a disciplinary hearing. The Board works with other agencies as needed to investigate and appropriately address unlicensed practice of architecture, interior design and residential design.

Beginning in 1989, the Board began and participated in a multi-disciplinary group of other licensing boards, building officials, and industry representatives to create the Blue Book, a resource that is widely distributed and relied upon throughout Nevada as a ready answer to frequently asked questions. The Blue Book is revised every four years. Additionally, the Board works with other boards, public agencies like building departments and fire departments as needed to investigate and appropriately address unlicensed practice of architecture, interior design and residential design. The Board also maintains good working relationships with several other boards in-state and out-of- state that license other design and construction professionals.

The Board is also a member and collaborates with various national organizations such as the National Council of Architectural Registration Boards (NCARB) and Certification for Interior Design Qualification (CIDQ). Several of our board members are very active with these two national associations and participate at a national and regional level. One of the Board’s architect board members, Greg Erny, is President of NCARB this year. The participation of our board members provides members of these associations with comprehensive knowledge and understanding of the work that these associations conduct on behalf of the member boards. Therefore, the Board believes that it is meeting and exceeding its objectives.

As a service to our registrants, the Board in partnership with the American Institute of Architects (AIA) provides registrants with all 8 of the health, safety and welfare continuing education units required for annual registration renewal. The Continuing Education Seminar is offered twice a year in Las Vegas and Reno and is free of charge.

XXIV. Recommendations for Statutory Changes

None.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 13 Tab 1

Nevada State Board of Architecture, Interior Design and Residential Design Statement of Revenue and Expenditures - Budget and Actual For the 12 Months Ended June 30, 2018 Comparative 06/30/18 06/30/17 12 Month 12 Month Budget Variance 12 Months Revenue: Budget Actual Amount Over (Under) Actual Amount 1 Licenses & Renewals 477,000 (477,000) 474,900 2 Certification Fees 30,000 (30,000) 29,720 3 Reciprocity Evaluation Fees 62,100 (62,100) 62,100 4 Firm Registrations 10,500 (10,500) 17,100 5 License Restorations 30,000 (30,000) 29,540 6 Temporary Licenses 3,000 (3,000) 3,500 7 Audit Fees 1,750 (1,750) 1,250 8 Examination Fees 3,000 (3,000) 4,425 9 Administrative Fees 115,000 (115,000) 113,792 10 Enforcement Cost Recovery 30,000 (30,000) 29,400 11 Miscellaneous Income 2,565 (2,565) 1,750 12 Interest Income 1,980 (1,980) 616 13 Total Revenue 766,895 0 (766,895) 768,093 14 Expenditures: 15 Office Salaries 330,780 (330,780) 352,730 16 Longevity Pay 1,425 (1,425) 1,275 17 Payroll Taxes 6,887 (6,887) 9,238 18 Retirement Contributions 53,440 (53,440) 54,378 19 Group Health Insurance 52,188 (52,188) 43,435 20 Workmans Comp 3,912 (3,912) 7,009 21 Board Salaries 16,000 (16,000) 16,060 22 Travel Out-State 21,000 (21,000) 18,891 23 Travel In-State 28,000 (28,000) 27,111 24 Operating Supplies 8,459 (8,459) 7,806 25 Bank & Merchant Fees 16,050 (16,050) 16,099 26 Printing/Copying 1,700 (1,700) 1,811 27 Insurance Expense 1,949 (1,949) 1,793 28 Staff Training 1,000 (1,000) 74 29 Examination Expense 700 (700) 300 30 Rent & Storage 103,064 (103,064) 102,461 31 Public Relations 1,000 (1,000) 0 32 Postage & Meter Rental 6,000 (6,000) 5,356 33 Telephone 7,380 (7,380) 7,380 34 Dues/Registration 26,478 (26,478) 26,478 35 Accounting Fees 25,375 (25,375) 25,375 36 Lobbyist Fees 13,750 (13,750) 13,750 37 Caligrapher 1,700 (1,700) 2,019 38 Legal & Court Expenses 32,000 (32,000) 12,572 39 Equipment Lease (Xerox) 3,434 (3,434) 3,434 40 Data Communication 7,296 (7,296) 7,043 41 Database Subscription 31,756 (31,756) 30,838 42 Computer Expenses 1,000 (1,000) 3,678 43 Furniture & Equipment 100 (100) 15 44 Total Expenditures 803,823 0 (803,823) 798,409 45 Revenue Over Expenditures (36,928) 0 36,928 (30,316) 46 Net Assets Beginning 617,914 617,914 648,230 47 Net Assets Ending 580,986 617,914 617,914 8:05 PM NV State Board of Architecture Tab 2

09/07/17 Profit & Loss Accrual Basis July 2016 through June 2017

Jul '16 - Jun 17 Income 3050 · Restoration Fees 29,540.00 3085 · Enforcement-Cost Recovery 29,400.00 3090 · Temporary License Fees 3,500.00 3601 · Renewal Fees 444,450.00 3602 · Individual Registration 30,450.00 3603 · Audit Fees 1,250.00 3700 · Firm Registration 7,500.00 3701 · Firm Name Approval 9,600.00 3712 · Certification Fees 29,720.00 3722 · Reciprocity Fees 62,100.00 3730 · Exam Fees 4,425.00 4152 · Administrative Fees 113,792.10 4254 · Miscellaneous Income 1,750.00 4331 · Interest Income 615.75

Total Income 768,092.85

Gross Profit 768,092.85

Expense 5050 · Bank Charges 16,099.17 5100 · Office Salaries 352,147.42 5101 · Other Payroll Expenses 364.25 5203 · Workman's Comp 7,009.00 5320 · PERS-Employer Paid 54,377.68 5400 · Medicaire /FICA Expense 6,963.52 5501 · Group Insurance 43,413.35 5502 · Individual Life Insurance 22.40 5802 · NV Employment Security Div 2,274.31 5810 · Overtime Pay 582.78 5860 · Board Salaries 16,060.00 5900 · Staff training 72.73 5930 · Longevity Pay 1,275.00 6100 · Perdiem Out-of-State 10,924.41 6130 · Trans Out-of-State Public 670.38 6150 · Trans Out-of-State Air 7,295.85 6200 · Perdiem In-State 14,155.53 6210 · Transportation (IS)--Motorpool 89.98 6230 · Trans In-State Public 1,949.36 6240 · Trans In-State Mileage 943.64 6250 · Trans In-State Air 9,971.95 7020 · Office Expense 7,805.57 7040 · Printing 1,811.01 7041 · Publications & Subscriptions 1,965.16 7050 · Insurance-General 1,792.89 7061 · Examination Expense 300.00 7064 · Budget Division-Bldg & Grounds 1,208.54 7080 · Legal & Court Expenses 1,309.73 7110 · Rent/Storage 102,460.80 7280 · Postage/Equipment Rental 5,356.29 7290 · Telephone 7,380.10 7300 · Dues & Registration 23,304.00 7430 · Accounting 25,375.86 7431 · Lobbyist Fees 13,749.96 7432 · Calligrapher 2,019.40 7434 · Computer programer 2,647.50 7435 · Attorney General - Legal Servic 11,261.85 7600 · Database Subscriptions 30,837.92 7770 · Computer Software 666.41 7980 · Equipment Rental 3,434.39 7990 · Data Comunication 7,043.28 8270 · Special Equipment/Office & Othe 15.41

Total Expense 798,408.78

Net Income -30,315.93

Page 1 2:17 PM NV State Board of Architecture Tab 2

09/15/16 Profit & Loss Accrual Basis July 2015 through June 2016

Jul '15 - Jun 16 Income 3050 · Restoration Fees 35,240.00 3085 · Enforcement-Cost Recovery 22,228.21 3090 · Temporary License Fees 3,000.00 3601 · Renewal Fees 443,625.00 3602 · Individual Registration 31,575.00 3603 · Audit Fees 2,250.00 3700 · Firm Registration 9,300.00 3701 · Firm Name Approval 3,300.00 3712 · Certification Fees 31,395.00 3722 · Reciprocity Fees 57,900.00 3730 · Exam Fees 3,550.00 4152 · Administrative Fees 108,281.00 4254 · Miscellaneous Income 2,915.00 4331 · Interest Income 237.81 Total Income 754,797.02

Gross Profit 754,797.02 Expense 5050 · Bank Charges 15,732.91 5100 · Office Salaries 382,047.28 5101 · Other Payroll Expenses 357.40 5105 · Comp Time Accrual 17,400.00 5203 · Workman's Comp 7,039.10 5320 · PERS-Employer Paid 67,235.63 5400 · Medicaire /FICA Expense 6,501.67 5501 · Group Insurance 49,626.28 5802 · NV Employment Security Div 2,217.60 5810 · Overtime Pay 258.88 5860 · Board Salaries 16,200.00 5900 · Staff training 725.00 5930 · Longevity Pay 2,425.00 6100 · Perdiem Out-of-State 22,573.54 6130 · Trans Out-of-State Public 405.39 6150 · Trans Out-of-State Air 9,741.17 6200 · Perdiem In-State 22,321.15 6210 · Transportation (IS)--Motorpool 195.27 6230 · Trans In-State Public 1,459.98 6240 · Trans In-State Mileage 776.17 6250 · Trans In-State Air 17,122.39 7020 · Office Expense 10,076.91 7040 · Printing 2,565.67 7041 · Publications & Subscriptions 3,005.53 7050 · Insurance-General 1,792.89 7061 · Examination Expense 150.00 7080 · Legal & Court Expenses 682.50 7110 · Rent/Storage 103,451.80 7280 · Postage/Equipment Rental 7,399.11 7290 · Telephone 7,311.04 7300 · Dues & Registration 22,830.00 7430 · Accounting 24,375.00 7431 · Lobbyist Fees 13,749.96 7432 · Caligrapher 1,768.00 7434 · Computer programer 850.00 7435 · Attorney General - Legal Servic 2,035.04 7600 · Database Subscriptions 30,716.28 7770 · Computer Software 656.99 7980 · Equipment Rental 3,149.78 7990 · Data Comunication 12,086.12 8270 · Special Equipment/Office & Othe 2,652.16 Total Expense 893,666.59

Net Income -138,869.57

Page 1 Tab 2 10:00 AM NV State Board of Architecture 09/05/15 Profit & Loss Accrual Basis July 2014 through June 2015

Jul '14 - Jun 15 Income 3050 · Restoration Fees 29,740.00 3085 · Enforcement-Cost Recovery 56,898.00 3090 · Temporary License Fees 2,000.00 3601 · Renewal Fees 445,500.00 3602 · Individual Registration 25,425.00 3700 · Firm Registration 4,200.00 3712 · Certification Fees 24,715.00 3722 · Reciprocity Fees 57,600.00 3723 · Reg. ID-Other 900.00 3730 · Exam Fees 2,625.00 4152 · Administrative Fees 173,999.00 4254 · Miscellaneous Income 2,033.76 4331 · Interest Income 229.98 Total Income 825,865.74

Gross Profit 825,865.74 Expense 5050 · Bank Charges 13,619.99 5100 · Office Salaries 420,773.36 5101 · Other Payroll Expenses 358.00 5105 · Comp Time Accrual -20,973.76 5203 · Workman's Comp 5,533.00 5320 · PERS-Employer Paid 69,195.83 5400 · Medicaire /FICA Expense 6,736.31 5501 · Group Insurance 47,844.74 5502 · Individual Life Insurance -28.68 5802 · NV Employment Security Div 2,086.94 5810 · Overtime Pay 214.62 5860 · Board Salaries 15,885.00 5900 · Staff training 2,614.00 5930 · Longevity Pay 2,175.00 6100 · Perdiem Out-of-State 16,282.31 6130 · Trans Out-of-State Public 214.10 6150 · Trans Out-of-State Air 10,211.47 6200 · Perdiem In-State 11,292.80 6210 · Transportation (IS)--Motorpool 112.03 6230 · Trans In-State Public 1,456.33 6240 · Trans In-State Mileage 832.99 6250 · Trans In-State Air 13,042.97 7020 · Office Expense 9,146.35 7040 · Printing 1,145.16 7041 · Publications & Subscriptions 2,583.70 7050 · Insurance-General 1,986.27 7061 · Examination Expense 1,144.57 7090 · Repair & Maintenance 362.59 7110 · Rent/Storage 105,433.80 7280 · Postage/Equipment Rental 6,003.03 7290 · Telephone 6,947.24 7300 · Dues & Registration 20,047.50 7430 · Accounting 24,375.00 7431 · Lobbyist Fees 13,749.96 7432 · Caligrapher 1,408.00 7434 · Computer programer 694.18 7436 · Planning and Support 3,446.00 7600 · Database Subscriptions 32,708.52 7770 · Computer Software 31.45 7980 · Equipment Rental 2,877.56 7990 · Data Comunication 7,530.69 Total Expense 861,100.92

Net Income -35,235.18

Page 1 Tab 3

NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

FINANCIAL STATEMENTS WITH SUPPLEMENTAL INFORMATION

FOR THE YEAR ENDED JUNE 30, 2017 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

FOR THE YEAR ENDED JUNE 30, 2017

TABLE OF CONTENTS

Page

Independent Auditor's Report 1-2

Management's Discussion and Analysis 3-7

Financial Statements: Statement of Net Position 8 Statement of Activities 9 Governmental Fund Balance Sheet 10 Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position 11 Statement of Governmental Fund Revenue, Expenditures, and Changes in Fund Balance 12 Reconciliation of the Statement of Governmental Fund Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities 13

Notes to Financial Statements 14-23

Supplemental Information: Statement of Revenue and Expenditures - Budget and Actual 24 Notes to the Statement of Revenue and Expenditures - Budget and Actual 25 Schedule of the Board's Proportionate Share of the Net Pension Liability 26 Schedule of the Board's Pension Contributions 27 Notes to the Schedules of the Board's Proportionate Share of the Net Pension Liability and Pension Contributions 28

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 29-30 Bradshaw, & Co., U.P Smith CPAs, Business Advisors & Consultants 5851 West Charleston La5 Vegas, Nevada 89146 (702) 878-9788 FAX (702) 878-4510

INDEPENDENT AUDITOR'S REPORT

To the Members of the Board Nevada State Board of Architecture, Interior Design and Residential Design Las Vegas, Nevada

Report on the Financial Statements We have audited the accompanying financial statements of the governmental act1v1t1es and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, (the "Board") as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the Board's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, as of June 30, 2017, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3-7 and the schedules of the Board's proportionate share of the net pension liability and pension contributions on pages 26-28 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Nevada State Board of Architecture, Interior Design and Residential Design's basic financial statements. The budgetary comparison schedules on pages 24-25, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The budgetary comparison schedules have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 25, 2017, on our consideration of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting and compliance.

Las Vegas, Nevada October 25, 2017

2 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS

FOR THE YEAR ENDED JUNE 30, 2017

Introduction

The following discussion and analysis of the Nevada State Board of Architecture, Interior Design and Residential Design (the Board's) financial performance provides an overview of the Board's financial activities for the year ended June 30, 2017. Management encourages readers to consider the information presented here in conjunction with the financial statements and notes. When referring to prior years data in this analysis we will be drawing upon information from last years' audited financial report.

Financial Highlights

• The net deficit of the Board at June 30, 2017 totaled $94, 171. • The Board's total net position decreased by $51,560 (121%) during fiscal year ended June 30, 2017. • As of June 30, 2017 the Board's governmental fund balance was $617,913, a decrease of $30,317 in comparison with the prior year. $568,484 of the fund balance is unassigned and is available for spending at the Board's discretion. The unassigned fund balance was 71 % of the total general fund expenditures. • Actual governmental fund revenues were less than budgeted revenues by $45,137 and governmental fund expenditures exceeded budget by $38,439. Governmental fund expenditures exceeded revenue by $30,317, a negative variance of $83,576 from the budget.

Overview of the Financial Statements

The Board's basic financial statements are comprised of three components: government-wide financial statements, fund financial statements, and notes to the financial statements. This report also contains other supplementary information.

Government-Wide Financial Statements:

The government-wide financial statements are designed to provide readers with a broad overview of the Board's finances, in a manner similar to private-sector business.

The statement of net position presents information on all of the Board's 1) assets and deferred outflows of resources and 2) liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as useful indicators of whether the financial position of the Board is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. Changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

3 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Overview of the Financial Statements (Continued)

Fund Financial Statements:

A fund is established to account for a specific activity or purpose. The Board only has a governmental fund type. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the governmental fund financial statements focus on near-term spendable resources, and the governmental activities on the government-wide financial statements have a longer term focus, a reconciliation of the differences between the two is provided following the fund financial statement's balance sheet and statement of revenues, expenditures and changes in fund balances, respectively.

Notes to the Basic Financial Statements:

The notes to the basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and should be read with the financial statements.

Other Information:

In addition to the basic financial statements this report contains a statement of revenue and expenditures - budget and actual. This statement is prepared on the modified accrual basis of accounting and follows the notes to the financial statements.

4 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Government-Wide Financial Analysis

As previously mentioned, net position may serve over time as a useful indicator of a government's financial position. The following table reflects the condensed Statement of Net Position of the Board as of June 30, 2017 compared to the prior year.

Nevada State Board of Architecture, Interior Design and Residential Design Condensed Statement of Net Position As of June 30, 2017 and 2016

June 302 2017 2016 Assets: Total current assets $ 893,011 $ 952,368 Fees receivable, non current 42,344 38,241 Capital assets, net of accumulated depreciation 130,088 145,928 Total assets 1,065,443 1,136,537 Deferred outflows of resources: Deferred outflows relating to pensions 126,427 67,236 Liabilities: Total current liabilities 250,409 278,354 Total long-term liabilities 799,312 734,540 Total liabilities 1,049,721 1,012,894 Deferred inflows of resources: Deferred inflows relating to pensions 236,320 233,490 Net position: Invested in capital assets 130,088 145,928 Unrestricted (224,259) (188,539) Total net position $ (94,171) $ (42,611)

GASB 68, Accounting and Financial Reporting for Pensions requires the Board to report its proportionate share of the Public Employees' Retirement System of the State of Nevada (PERS) net pension liability, deferred outflows of resources and deferred inflows of resources on the statement of net position. Deferred outflows of resources at June 30, 2017 consisted of employer contributions to PERS made during the year and net differences between projected and actual earnings on pension plan investments. Long-term liabilities included $775,031 of net pension liability at June 30, 2017. Deferred inflows of resources at June 30, 2017 consisted of differences between expected and actual experience, and changes in proportion and differences between employer contributions and proportionate share of contributions. The net pension liability at June 30, 2017 has created a net position deficit.

5 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Government-Wide Financial Analysis (Continued)

The total net position of the Board decreased by 121 % from a deficit of $42,611 to a deficit of $94,171 in fiscal year 2017, a change of $51,560.

Net position at June 30, 2017 comprised of two components. The largest portion of the Board's net position, $130,088, is invested in capital assets. The Board uses these capital assets to provide services to licensees; consequently, these assets are not available for future spending. The unrestricted net position totaled ($224,259).

Analysis of Changes in Net Position

The following table compares the revenue and expenses for the current and previous fiscal year.

Nevada State Board of Architecture, Interior Design and Residential Design Condensed Changes in Net Position For the years ended June 30, 2017 and 2016

2017 2016 Revenue: Licensing and registration fees $ 624,285 $ 624,050 Enforcement and cost recovery fees 146,200 146,342 Interest income 616 238 Pension income 14,022 Total revenue 771,101 784,652 Expenditures: Personnel 492,537 532,322 Travel expenses 46,001 74,594 Operations 284,123 282,105 Total expenditures 822,661 889,021

Change in net position (51,560) (104,369) Fund balance: Beginning of year (42,611) 61,758 End of year $ (94,171) $ (42,611)

Revenues from licensing, registration, and enforcement and cost recovery fees were comparable to the prior year. Total revenue was down slightly due to fiscal year 2016 including some pension revenues being reported due to GASB 68 as previously discussed. Expenses for fiscal year 2017 decreased 7.5%, which was due to the retirement of the executive director in July 2016 and cut backs in travel expenses.

6 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Analysis of General Fund

As of June 30, 2017 the Board's general fund reported a fund balance of $617,913, a decrease of $30,317 in comparison with the prior year. The Board's fund expenses decreased $95,257. The Board cut back travel expenses approximately $29,000 and the Board's executive director retired in July 2016, which decreased payroll and related expenses approximately $67 ,000. Expenses for the year ended June 30, 2017 exceeded revenues by $30,317, which in tum decreased the fund balance.

Budgetary Highlights

General fund revenues of $768,093, on a budgetary basis, were less than budgeted revenues of $813,230 by $45,137 and general fund expenditures of $798,410 exceeded budgeted expenditures by $38,439. The number oflicensees at June 30, 2017 was 3,088, an increase of 32 from the prior year end.

Capital Assets

The Board's investment in capital assets for its governmental activities as of June 30, 2017 amounted to $130,088, net of accumulated depreciation. For government-wide financial statement presentation, all depreciable capital assets were depreciated from acquisition date to the end of the current fiscal year. Fund financial statements report capital asset purchases as expenditures.

Capital assets, net of accumulated depreciation, include leasehold improvements of $128,276 and furniture and equipment of $1,812. During fiscal year 2017, the annual depreciation expense was $15,840.

Long-Term Debt

At the end of the current fiscal year the Board's outstanding long-term obligations consisted of the accrual of compensated absences and the net pension liability.

Final Comments

Revenue from license fees and related sources in fiscal year 2018 are projected to show slight improvements as the economy continues to improve. Expenditures during fiscal year 2018 are projected to be fairly similar to those in fiscal year 2017.

This financial report is designed to provide a general overview of the Board's finances for all of those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Nevada State Board of Architecture, Interior Design and Residential Design, 2080 E Flamingo Road, Suite 120, Las Vegas, NV 89119.

7 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF NET POSITION

JUNE 30, 2017

ASSETS Current assets: Cash and cash equivalents (Note 2) $ 512,215 Investments (Note 2) 300,395 Prepaid expenses 49,429 Fees receivable (Note 3) 30,972 Total current assets 893,011 Fees receivable (net of allowance for doubtful accounts of $11,500) (Note 3) 42,344 Capital assets, net of accumulated depreciation (Note 4) 130,088 Total assets 1,065,443 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows relating to pensions (Note 8) 126,427 LIABILITIES Current liabilities: Accounts payable 14,443 Accrued payroll liabilities 735 Licensing fees received in advance (Note 6) 233,250 Compensated absences (Note 5) 1,981 Total current liabilities 250,409 Long-term liabilities: Compensated absences (Note 5) 24,281 Net pension liability (Note 8) 775,031 Total long-term liabilities 799,312 Total liabilities 1,049,721 DEFERRED INFLOWS OF RESOURCES Deferred inflows relating to pensions (Note 8) 236,320 NET POSITION Invested in capital assets (Note 7) 130,088 Unrestricted (Note 7) (224,259) Total net position $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 8 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2017

Expenditures: Office compensation $ 355,747 Payroll taxes 9,238 Retirement contributions 54,378 Group health insurance 43,436 Workmen's comp 7,009 Board salaries 16,060 Travel expenses 46,001 Operating supplies and office expenses 38,199 Insurance expense 1,793 Program expenses 373 Professional fees 53,717 Rent and storage 102,462 Telephone and communications 14,423 Dues and registration 26,478 Database subscription 30,838 Depreciation expense 15,840 Pension expense 6,669 Total expenditures 822,661 Revenue: License fees 474,900 Certification fees 29,720 Reciprocity evaluation fees 62,100 Firm registrations 17,100 License restorations 29,540 Temporary licenses 3,500 Audit fees 1,250 Examination fees 4,425 Administrative fees 116,800 Enforcement cost recovery 29,400 Miscellaneous revenue 1,750 Interest income 616 Total revenue 771,101 Change in net position (51,560) Net position: Beginning of year, (42,611) End of year $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 9 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

GOVERNMENTAL FUND BALANCE SHEET

JUNE 30, 2017

ASSETS Cash and cash equivalents (Note 2) $ 512,215 Investments (Note 2) 300,395 Prepaid expenses 49,429 Fees receivable (Note 3) 30,972 Total assets $ 893,011 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable $ 14,443 Accrued payroll liabilities 735 Compensated absences (Note 5) 1,981 Licensing fees received in advance (Note 6) 233,250 Unavailable fees receivable (Note 3) 24,689 Total liabilities 275,098 Fund balance: Nonspendable (prepaid expenses) (Note 7) 49,429 Unassigned (Note 7) 568,484 Total fund balance 617,913 Total liabilities and fund balance $ 893,011

The Notes to Financial Statements are an integral part of this statement. 10 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET TO THE STATEMENT OF NET POSITION

JUNE 30, 2017

Total fund balances - governmental fund and balance sheet $ 617,913 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not reported in the fund 130,088 Enforcement/administration fees earned but not available are not reported as revenue in the fund 67,033 Compensated absences are not reported in the fund unless due and payable (24,281) Some liabilities, including net pension obligations, are not due and payable in the current period and, therefore, are not reported in the funds: Net pension liability (775,031) Deferred outflows and inflows of resources related to pensions are applicable to future periods and, therefore, are not reported in the funds: Deferred outflows of resources related to pension expense 126,427 Deferred inflows of resources related to pension expense (236,320) Net position of governmental activities - statement of net position $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 11 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF GOVERNMENTAL FUND REVENUE, EXPENDITURES, ANDCHANGESINFUNDBALANCE

FOR THE YEAR ENDED JUNE 30, 2017

Revenue: License fees $ 474,900 Certification fees 29,720 Reciprocity evaluation fees 62,100 Firm registrations 17,100 License restorations 29,540 Temporary licenses 3,500 Audit fees 1,250 Examination fees 4,425 Administrative fees 113,792 Enforcement cost recovery 29,400 Miscellaneous revenue 1,750 Interest income 616 Total revenue 768,093 Expenditures: Office compensation 354,005 Payroll taxes 9,238 Retirement contributions 54,378 Group health insurance 43,436 Workmen's comp 7,009 Board salaries 16,060 Travel expenses 46,001 Operating supplies and office expenses 38,199 Insurance expense 1,793 Program expenses 373 Professional fees 53,717 Rent and storage 102,462 Telephone and communications 14,423 Database subscription 30,838 Dues and registration 26,478 Total expenditures 798,410 Excess of expenditures over revenue (30,317) Fund balance: Beginning of year 648,230 End of year $ 617,913

The Notes to Financial Statements are an integral part of this statement. 12 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

RECONCILIATION OF THE STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2017

Net change in governmental fund balance $ (30,317) Amounts reported for governmental activities in the statement of activities ("SOA") are different because: Capital outlays are not reported as expenses in the SOA. The depreciation of capital assets used in governmental activities is not reported in the fund. (15,840) Revenues in the SOA that do not provide current financial resources are not reported as revenues in the fund. This is the change in the amounts that were not considered available in the current year. 3,008 Compensated absences earned but do not require the use of current financial resources not reported as expenses in the fund. (1,742) Governmental funds report pension contributions as expenditures. However, in the SOA, the cost of pension benefits earned net of employee contributions is reported as pension expense: Pension contributions 54,378 Cost of benefits earned net of employee contributions (61,047) Changes in net position of governmental activities - statement of activities $ (51,560)

The Notes to Financial Statements are an integral part of this statement. 13 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS

JUNE 30, 2017

1. Reporting entity and summary of significant accounting policies:

Nevada State Board of Architecture, Interior Design and Residential Design (the "Board") is the licensing and regulatory agency for the practice of architecture, interior design and residential design in the State of Nevada. The Board is regulated by Chapter 623 of the Nevada Revised Statutes ("NRS"), which also specifies the authorized activities of the Board.

Reporting entity:

The Board's financial statements are not included in the general purpose financial statements of the State of Nevada (the "State") since the State does not exercise financial or administrative control over the Board. However the Board files an annual audit report with the State's Legislative Auditor each year.

Basis ofpresentation:

The financial statements of the Board have been prepared in accordance with generally accepted accounting principles as applied to governmental units. The Governmental Accounting Standards Board ("GASB") is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The Board's basic financial statements include both government-wide financial statements and fund financial statements. A reconciliation of adjustments demonstrates the changes from the governmental fund balance sheet and statement of governmental fund revenue, expenditures and changes in fund balance to the government-wide statements of net position and activities.

Basis ofaccounting:

The government-wide financial statements consist of a statement of net position and a statement of activities, and are reported using the economic resources measurement focus and the accrual basis of accounting. All assets and deferred outflows and liabilities and deferred inflows are included on government-wide financial statements, including long-term assets and liabilities. Revenues are recorded when earned and expenses are recorded when the liability is incurred.

14 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

1. Reporting entity and summary of significant accounting policies (continued):

Basis ofaccounting (continued):

The governmental fund financial statements consist of a governmental fund balance sheet and statement of revenue, expenditures, and changes in fund balance, and are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Capital expenditures are not included in the Board's assets, but are included in the current year expenditures. Revenue is recognized as soon as it is both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Board considers all revenues reported in the governmental funds to be reported as revenues if collected within 60 days after year end. Expenditures generally are recognized when a liability is incurred, as under the accrual basis of accounting. However, expenditures related to compensated absences are reported only when payment is due. The Board has only a governmental fund type.

Estimates:

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenditures during the reporting period. Actual amounts could differ from those estimates.

2. Cash, cash equivalents and investments:

The Board can invest in banks or credit unions in the State of Nevada or institutions in Nevada whose business is the making of investments. The Board considers all highly liquid debt instruments with an original maturity of three months or less to be a cash equivalent. Investments at June 30, 2017 consisted of certificates of deposits in a financial institution with maturities on April 11, 2018.

The Board monitors the levels of credit risk of deposits, and has an approved Financial Investment Strategy which requires all certificates of deposits and money markets to be in insured accounts. Fixed income accounts are only allowed with investment grade bonds or better. The investment portfolio is also limited to 75% of the Board's reserves. The Board participates in the State's collateralization of public funds program. Under the collateralization of public funds program the depository is required to maintain as collateral acceptable securities having a fair market value that is at least 102 percent of the amount of the uninsured balances of the public money held by the depository.

15 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

2. Cash, cash equivalents and investments (continued):

At June 30, 2017 the Board had the following deposits:

Deposits insured by FDIC $ 728,088 Deposits collateralized by securities 104,558 Deposits uninsured and uncollateralized $ 832,646

3. Fees receivable:

Fees receivable represent enforcement settlements agreed to by the Board and the respondent, net of an allowance for doubtful accounts. The amount recognized as an uncollectible balance is based on past collection history. On the governmental fund balance sheet, liabilities include $24,689 of enforcement fees receivable that are earned but not available.

4. Capital assets:

Furniture, fixtures and equipment with a cost of more than $500 and an estimated useful life of more than one year are capitalized and included at cost, net of accumulated depreciation, in the government-wide financial statements. Capital assets are depreciated using the straight-line method over three to seven years for furniture and equipment and twenty years for leasehold improvements. Maintenance and repairs that do not significantly add to the value or extend the useful life of the asset are expensed as incurred.

Acquisitions of fixed assets are considered expenditures in the year purchased and are not reflected on the governmental fund balance sheet.

Furniture, fixtures and equipment at June 30, 2017 consisted of:

Furniture Leasehold and improvements equipment Total Balance at cost on July 1, 2016 $ 304,685 $ 166,559 $ 471,244 Additions Disposals (1,442) (1,442) Balance at cost on June 30, 2017 304,685 165,117 469,802 Accumulated depreciation (176,409) (163,305) (339,714) Net balance on June 30, 2017 $ 128,276 $ 1,812 $ 130,088

16 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

5. Compensated absences:

It is the Board's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Vacation pay is limited to 30 days per employee per year, based on a calendar year. Sick leave is accrued when an employee accumulates in excess of 30 days, limited to a specific dollar amount based on time served.

The liability reported in the government fund financial statements represents the amount that is due and payable. All vacation and sick pay is accrued when incurred in the government-wide financial statements. The following is a summary of accrued compensated absences as reported on the government-wide statement of net position:

Balance Balance Current July 1, June 30, Portion of 2016 Additions Deductions 2017 Balance Accrued compensated absences $ 39,939 $ $ (13,677) $ 26,262 $ 1,981

It is estimated that $1,981 of the balance will be due in the next 12 months and the remaining balance of accrued compensated absences will be due in excess of one year.

6. Licensing fees received in advance:

The Board administers its licensing registration on a calendar year basis. Licensing fees received in advance includes collections from the renewals that relate ratably over the next fiscal year.

7. Net position and fund balances:

In the government-wide financial statements, the difference between the Board's total assets and total liabilities represents net position. Net position at June 30, 2017 consisted of two components - invested in capital assets and unrestricted. Unrestricted net position represents the net position available for future operations.

In the governmental fund financial statements, fund balance consisted of nonspendable and unassigned fund balances at June 30, 2017. The nonspendable fund balance consisted of prepaid expenses because these amounts are not in spendable form. The unassigned fund balance represents the remaining fund balance that has not been assigned, committed, or restricted. The Board has no assigned fund balances and has not adopted a policy to authorize anyone other than the Board Members to assign fund balances. The Board has not committed any fund balances. Fund balances can only be committed through a passing motion of the Board Members.

17 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan:

The Board is a public employer participating in the Public Employees Retirement System of the State of Nevada ("PERS"), a defined benefit cost-sharing multiple-employer program that is used to provide defined benefit pensions to employees of state governmental employers. There were 105,167 covered employees in all of PERS on June 30, 2016. The Board has no liability for unfunded obligations of the system as provided by NRS 286.110.

Benefits provided:

Benefits, as required by the Nevada Revised Statutes ("NRS" or "statute"), are determined by the number of years of accredited service at time of retirement and the member's highest average compensation in any 36 consecutive months with special provisions for members entering the plan on or after January 1, 2010 and July 1, 2015. Benefit payments to which participants or their beneficiaries may be entitled under the plan include pension benefits, disability benefits, and survivor benefits.

Monthly benefit allowances for members are computed at 2.5% of average compensation for each accredited year of service prior to July 1, 2001. For service earned on and after July 1, 2001, this multiplier is 2.67% of average compensation. For members entering the System on or after January 1, 2010, there is a 2.5% multiplier for all years of service. Regular members entering the System on or after July 1, 2015, have a 2.25% multiplier. The System offers several alternatives to the unmodified service retirement allowance which, in general, allow the retired employee to accept a reduced service retirement allowance payable monthly during his or her lifetime and various optional monthly payments to a named beneficiary after his or her death. Post-retirement increases are provided by authority ofNRS 286.575-.579.

Contributions:

Member contribution rates, which are actuarially determined, are established by NRS 286.421 for public employees enrolled in the contribution plan. Two contribution plans are offered to eligible employees, the employee/employer contribution plan and the employer-pay contribution plan. The employee/employer plan increases the employee's salary by 14.36% for fiscal year 2017. Under the employee/employer contribution plan, a contribution is deducted from the employee and a matching contribution is paid by the employer. The employer-pay contribution plan requires the employer to pay a contribution on a lower salary schedule. The rates for the employer-pay contribution plan for the years ended June 30, 2017, 2016, and 2015 were 28.00%, 28.00%, and 25.75%, respectively. The rates for the employee/employer contribution plan for the years ended June 30, 2017, 2016, and 2015 were 14.50%, 14.50%, and 13.25%, respectively. For the year ended June 30, 2017 total covered payroll was $331,830 and the total contribution requirements were $94,932, of which $54,378 was funded by the Board and $40,554 was funded by employees. For the years ended June 30, 2016 and 2015, contributions totaled $97,667 and $96,270, respectively.

18 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension liabilities, expense and deferred outflows and inflows ofresources related to pensions:

As of June 30, 2017, the Board reported a liability of $775,031 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Board's proportion of the net pension liability of PERS was based on the total contributions due on wages paid during the measurement period, which includes combined employer and member contributions relative to the total combined employer and member contributions for all employers participating in PERS for the period ended June 30, 2016. The Board's proportion was 0.00576% for the measurement period ended June 30, 2016.

For the year ended June 30, 2017, the Board recognized pension expense of $6,669. As of June 30, 2017, the Board reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources:

Deferred Deferred outflows of inflows of resources resources Difference between expected and actual experience $ $ (51,898) Changes in assumptions Net difference between projected and actual earnings on pension plan investments 72,049 Changes in proportion and differences between Board contributions and proportionate share of contributions (184,422) Board contributions subsequent to the measurement date 54,378 $ 126,427 $ (236,320)

Deferred outflows of resources totaling $54,378 related to Board contributions to PERS subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2018.

19 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension liabilities, expense and deferred outflows and inflows of resources related to pensions (continued):

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ending June 30, 2018 $ (46,694) 2019 (46,695) 2020 (7,375) 2021 (24,305) 2022 (32,432) Thereafter (6,770) $ (164,271)

Actuarial assumptions:

PERS net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The total pension liability was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Inflation rate 3.50% Payroll growth 5.00% (including inflation) Investment rate of return 8.00% (including 3.5% for inflation) Productivity pay increase 0.75% Projected salary increases Regular4.60%-9.75%, police/fire 5.25%-14.50%, depending on service Consumer price index 3.50%

The actuarial assumptions used in the June 30, 2016 valuation were based on the results of an experience study for the period from July 1, 2006 through June 30, 2012.

Mortality rates for healthy members were based on the RP-2000 Combined Healthy Mortality Table projected to 2013, as appropriate, with adjustments for mortality improvements based on Scale AA. Healthy female ages were set back one year and police/fire ages were set forward one year. Disabled employees mortality rates were based on the RP-2000 Disabled Retiree Mortality Table projected to 2013 and were set forward three years.

20 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Investment returns:

The target asset allocation for investments was adopted by the PERS Board, is reviewed by the PERS Board annually, and is designed to meet the future risk and return needs of PERS. The following was the target asset allocation policy as of June 30, 2016: Long-term geometric Target expected real allocation rate ofreturn* Domestic equity 42.00% 5.50% International equity 18.00% 5.75% Domestic fixed income 30.00% 0.25% Private markets 10.00% 6.80%

*As of June 30, 2016, PERS' long-term inflation assumption was 3.50%

Discount rate:

The discount rate used to measure the total pension liability of PERS was 8.00% as of June 30, 2016. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rate specified in statute. Based on that assumption, the pension plan's fiduciary net position at June 30, 2016 was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability as of June 30, 2016.

The Board's proportionate share of the net pension liability is sensitive to changes in the discount rate. The following presents the Board's proportional share of the net pension liability calculated using the discount rate of 8.00%, as well as what the Board's proportional share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (7.00%) and 1 percentage point higher (9.00%) than the current discount rate:

1% Decrease Discount rate 1% Increase Board's proportionate share of the net pension liability $ 1,136,043 $ 775,031 $ 474,672

21 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension plan fiduciary net position:

PERS issues a publicly available financial report that includes financial statements and required supplemental information as well as a GASB 68 report. These reports may be obtained at www.nvpers.org. The plan's fiduciary net position has been determined on the same basis as that used by the plan.

9. Commitments and contingencies:

Operating leases:

The Board currently leases approximately 4,955 square feet of office space located at 2080 E. Flamingo Road, Suite 120, Las Vegas, Nevada 89119 with minimum monthly rental payments between $8,424 and $8,919 through October 2021. The Board also leases office equipment with minimum monthly rental payments totaling $298 through April 2020.

The following is a schedule of future minimum rental payments required under the leases:

Year ending June 30, 2018 $ 106,638 2019 106,855 2020 108,048 2021 107,028 2022 35,676 $ 464,245

The Board incurred $104,656 in rental expenditures for the year ended June 30, 2017, under the leases.

Concentration:

At June 30, 2017, three individuals accounted for 48% of fees receivable on the statement of net position and four individuals accounted for 53% of fees receivable on the governmental fund balance sheet.

Litigation:

The Board is a party to legal actions regarding a former licensee. Management anticipates favorable results of these matters and believes that there will be no material impact on the Board's financial position.

22 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

10. Compliance with Nevada Revised Statutes and Nevada Administrative Code:

The Board conformed to all significant statutory constraints on its financial administration during the fiscal year ended June 30, 2017.

11. Subsequent events:

Management has evaluated subsequent events through the report date, which is the date the financial statements were available to be issued.

23 SUPPLEMENTAL INFORMATION NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF REVENUE AND EXPENDITURES - BUDGET AND ACTUAL

FOR THE YEAR ENDED JUNE 30, 2017 With Comparative Memorandum Only Actual Total for June 30, 2016

June 30 2017 June 30, 2016 12 months Budget variance 12 months Actual Builget over (under) comparative Revenue: Licenses and renewals $ 474,900 $ 486,900 $ (12,000) $ 475,200 Certification fees 29,720 30,000 (280) 31,395 Reciprocity evaluation fees 62,100 57,900 4,200 57,900 Firm registrations 17,100 7,500 9,600 12,600 License restorations 29,540 30,000 (460) 35,240 Temporary licenses 3,500 2,500 1,000 3,000 Audit fees 1,250 2,250 (1,000) 2,250 Examination fees 4,425 3,000 1,425 3,550 Administrative fees 113,792 150,000 (36,208) 108,281 Enforcement cost recovery 29,400 40,000 (10,600) 22,228 Miscellaneous income 1,750 2,940 (1,190) 2,915 Interest income 616 240 376 238 Total revenue 768,093 813,230 ~45,1372 754,797 Expenditures: Office salaries 352,730 331,503 21,227 399,706 Workmen's comp 7,009 5,806 1,203 7,039 Retirement contributions 54,378 51,005 3,373 67,236 Payroll taxes 9,238 7,925 1,313 8,719 Group health insurance 43,436 42,036 1,400 49,626 Board salaries 16,060 14,000 2,060 16,200 Longevity pay 1,275 1,225 50 2,425 Travel out-of-state 18,891 25,000 (6,109) 32,720 Travel in-state 27,110 28,000 (890) 41,875 Operating supplies 7,806 8,151 (345) 10,077 Bank & merchant fees 16,099 16,048 51 15,733 Printing and copying 1,811 1,500 311 2,566 Insurance expense 1,793 1,829 (36) 1,793 Staff training 73 1,000 (927) 725 Examination expense 300 700 (400) 150 Rent and storage 102,462 102,462 103,452 Postage and meter rental 5,356 7,257 (1,901) 7,399 Telephone 7,380 7,256 124 7,311 Dues and registration 26,478 22,700 3,778 25,836 Accounting fees 25,376 25,375 1 24,375 Lobbyist fees 13,750 13,750 13,750 Calligrapher 2,019 1,586 433 1,768 Public relations 500 (500) AG legal counsel fees 12,572 1,000 11,572 2,718 Computer expenses 3,678 1,000 2,678 1,864 Equipment lease 3,434 3,150 284 3,150 Furniture and equipment 15 500 (485) 2,652 Data communication 7,043 6,816 227 12,086 Database subscription 30,838 30,891 ~532 30,716 Total expenditures 798,410 759,971 38,439 893,667 Expenditures (over) under revenue (30,317) 53,259 $ {83,5762 $ ~138,8702 Beginning fund balance 648,230 648,230 Ending fund balance $ 617,913 $ 701,489

The Notes to the Statement are an integral part of this statement. 24 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO THE STATEMENT OF REVENUE AND EXPENDITURES­ BUDGET AND ACTUAL

FOR THE YEAR ENDED JUNE 30, 2017

Budget data:

The Nevada State Board of Architecture, Interior Design and Residential Design is exempt from Nevada Revised Statute Chapter 353 (commonly referred to as the State Budget Act) effective July 1, 2001. Although the Board's budgeting and accounting practices and procedures are no longer under the oversight of the Department of Administration, the Board continues to develop and adopt an annual budget as an integral part of the Board's internal controls and administrative procedures. The budget is prepared on the modified accrual basis of accounting.

25 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF THE BOARD'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

FOR THE YEAR ENDED JUNE 30, 2017

Public Employees' Reiterment System of Nevada

Last 10 Fiscal Years*

2015 2016 2017 Board's proportion of the net pension liability 0.00718% 0.00621% 0.00576%

Board's proportionate share of the net pension liability $ 748,788 $ 712,001 $ 775,031

Board's covered - employee payroll $ 366,490 $ 344,493 $ 331,830

Board's proportionate share of the net pension liability as a percentage of its covered - employee payroll 204.31% 206.68% 233.56%

Plan's proportionate share of the net pension laiability as a percentage of the plan's total pension liability 76.3% 75.10% 72.2%

* The amounts presented for each fiscal year were determined as of 6/30. * Fiscal year 2015 was the 1st year of implementation, therefore only three years are shown

The Notes to the Schedule are an integral part of this Schedule. 26 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF THE BOARD'S PENSION CONTRIBUTIONS

FOR THE YEAR ENDED JUNE 30, 2017

Public Employees' Reiterment System of Nevada

Last 10 Fiscal Years*

2014 2015 2016 2017 Contractually required contributions $ 77,726 $ 69,196 $ 67,236 $ 54,378 Contributions in relation to the contractually required contribution (77,726) (69,196) (67,236) (54,378) Contribution deficiency (excess) $ $ $ $

Board's covered - employee payroll $ 413,558 $ 366,490 $ 344,493 $ 331,830

Contribution as a percentage of covered - employee payroll 19% 19% 20% 16%

* Schedule is intended to show information for 10 years. Data is not available for fiscal years prior to 2014.

The Notes to the Schedule are an integral part of this Schedule. 27 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO THE SCHEDULES OF THE BOARD'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND PENSION CONTRIBUTIONS

FOR THE YEAR ENDED JUNE 30, 2017

Changes ofbenefit terms:

Benefit terms for participants in Public Employees' Retirement System of Nevada ("PERS") changed for regular members entering the system on or after July 1, 2015 to have a 2.25% multiplier of the average compensation for each accredited year of service. Other member benefit terms remain unchanged.

Changes ofassumptions:

There have been no changes in actuarial assumptions or methods since the last valuation.

Method and assumptions used in calculations ofactuarially determined contributions:

The actuarially determined contribution rates in the schedule of contributions are determined on an annual basis by PERS. The following actuarial methods and assumptions were used to determine actuarial contribution rates:

Actuarial cost method: Entry age normal Amortization method: Level percentage Amortization period: 30 years through June 30, 2011 and thereafter a period equal to the truncated average remaining amortization period of all prior UAAL layers until average is less than 20 years, and thereafter a period of 20 years would be used Asset valuation method: 5 year smoothed market Inflation rate: 3.50% Payroll growth: 6.50% per year for regular employees and 7.5% for police/fire Investment rate of return: 8.00% including 3.50% for inflation

Covered employee payroll:

Covered employee payroll includes salaries and wages for Board employees that are provided with a pension through PERS.

28 Bradshaw, & Co., LIP Smith CPAs, Business Advisors & Consultants 5851 West Charleston Las Vegas, Nevada 89146 (702) 878-9788 FAX (702) 878-4510

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Members of the Board Nevada State Board of Architecture, Interior Design and Residential Design

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the Nevada State Board of Architecture, Interior Design and Residential Design's basic financial statements, and have issued our report thereon dated October 25, 2017. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control. Accordingly, we do not express an opinion on the effectiveness of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

29 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Nevada State Board of Architecture, Interior Design and Residential Design's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations and contracts, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Las Vegas, Nevada October 25, 2017

30 Tab 4. Tab 4

The Board submits the following reports:

1. Quarterly Reports of occupational licensing count and a list of disciplinary cases with and without disciplinary action to the Legislative Council Bureau. 2. On January 6, 2014, Governor Sandoval proclaimed 2014 to be the year of the Veteran in Nevada. Per Executive Order 2014-11, professional licensing bodies are now required to develop appropriate questions to add to renewal and licensure applications to better capture the number of service members and veterans holding license or seeking licensure in Nevada and to report that information in aggregate to the Nevada Department of Veterans Services. The Board submits this report by November 30th of each year. 3. Per section NRS 333.705(7) of Nevada Revised Statutes requires each board, commission and institution of the Nevada System of Higher Education to submit to the Interim Finance Committee, at least once every six months, a report concerning each consultant employed by the entity. The Board submits these reports twice a year. 4. The Board provides copies of its annual audits to the Department of Administration and to the Legislative Counsel Bureau by November of each year.

None of these reports have ever been submitted late. Tab 4- 1

Occupational Licensing Page 1 of 1

Home­ NELIS � �'. . - Search· il14it!!iAaHl'*a". - -- .. - Design and Residential Design�--� I Sign out

General Information/Excel Total Licenses Instructions

!Year 2015 Qtr 1-QuarterEnd Date: 03/31/2015 v I

This board has reported Total Licenses records for 1 license types out of 1 for the selected quarter.

Total Licenses Added and Removed for selected quarter

Change Scroll Date Licenses Licenses Total License Type Released Added Removed Licenses* ------· ·---· ------·------· --- Edit Unrelease 417/2015 Architect 55 0 3,142 I Edit Unrelease 417/2015 Registered nterior Designer 4 0 163 Edit Unrelease 417/2015 Residential Designer 2 0 180 Edit Unrelease 4/7/2015 Unlicensed 0 0 0 *Total for license type up to and including the selected quarter.

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https://www.leg.state.nv.us/App/OL/A/Admin.aspx 2/6/2018 Tab 4. -2

Name Reg. No. Exp. Date Have you ever served in the military? Military Occupation- specialty/Specialties Date (s) of Service Abbott, Darby D. 3105 12/31/2017 Army/Army Reserve Infantry 12/18/1968 Abbott, Darby Dean 3105 12/31/2017 Army/Army Reserve Infantry 12/30/1968 - 03/18/1969 Ainsworth, Gary 096-RD 12/31/2017 Air Force/air Force Reserve Security Police 09/20/76 to 09/20/82 Ainsworth, Gary Raymond 096-RD 12/31/2017 Air Force/air Force Reserve Security Police 07/17/1976-07/17/1980 Alexander, Hartley W. 0614 12/31/2017 Air Fore/Air Force Reserve Architect - AFSC 5525A 08/01/64 - 07/31/68 Active Duty, 08/01/68-07/31/71 Inactive Reserve Andersen, Brian 7270 12/31/2017 Army/Army Reserve 51K 10/1992 - 10/2000 Ash, Christopher 5293 12/31/2017 Navy/Navy Reserve Corps 04/07/80- 08/01/01 Ashworth, Glen 2615 12/31/2017 Navy/Navy Reserve Sonar/Electronics 04/68- 04/74 Ashworth, Glen Alan 2615 12/31/2017 Navy/Navy Reserve Sonar Technician July 1966 - July 1972 Atkins, James B. 6463 12/31/2017 National Guard 11B10 - Infantry,Light/19K - Armor Crewman/91B- Wheeled vehicle mechanic/92Y- Unit suppy specialist(supply sargeant) 4/21/1969-5/1/1975 Oklahoma- OKARNG-4//1969-5/1970 Texas-TXARNG 5/1970-+5/2015 Avelar, Richard Michael 6331 12/31/2017 Airforce/Air Force Reserve Ground to air communication E-5 6/15/1966 - 6/14/1972 Bamburg, Marvin Arthur 3115 12/31/2017 Navy/Navy Reserve Captain, US Nacal Reserve, Corps 1959-1963 Barry, Blair William 7676 12/31/2017 Navy/Navy Reserve Naval Air Reserve Training Program October 1970 - April 1977 Boer, Andrew Jacob 3757 12/31/2017 Air Force/air Force Reserve Site Development Specialist - Surveyor, draftsman, engineering tech 8-30-1972 to 8-1-1976 Boer, Andrew Jacob 3757 12/31/2017 Air Force/ Air Force Reserve Site Development Specialist (Surveyor, Draftsman, Engineering/Arch. Tech) 8/30/1972 - 8/1/1976 Boer, Andrew Jacob 3757 12/31/2018 Air Force/Air Force Reserve Site Development Specialist (surveyon, Draftsman, Eningineering,/Arch. Tech.) 08/30/1972 - 08/01/1976 Brady, James Michael 3877 12/31/2017 Navy/Navy Reserve Crew Member 08/09/1965-04/28/1968 Brown, Keith A. 4034 12/31/2017 National Guard (AIR) Radio Relay 10/70 - 07/76 Brown, Keith Allen 4034 12/31/2017 National Guard Radio Relay - Air - California October 1970 - July 1976 Butt, Thomas King 1436 12/31/2017 Army/Army Reserve 1331 Combat Engineer Commander 08/03/1968-07/03/1970 Butt, Thomas King 1436 12/31/2018 Army/Army Reserve 1331 Combat Engineer Commander 08/03/1968 - 07/03/1970 Campbell, Richard 5320 12/31/2017 Navy/Navy Reserve Civil Engineering Corps 05/30/60 to 06/12/63 Campbell, Richard Bruce 5320 12/31/2017 Navy/Navy Reserve Civil Engineer Corps (Constuction) 5/25/1960 - 9/30/1963 Cavin, Seth Andrew 7580 12/31/2017 Navy/Navy Reserve Boatswains Mate 05/25/1994 - 12/15/1997 Cetner, Lynn Roy 4671 12/31/2017 Air Force/air Force Reserve Electronics 01-19-1968 to 01-18-1972 Charvat, William C. 3229 12/31/2017 Navy/Navy Reserve Retired Navy Civil Engineer Corp, Captain 10/01/1966 - 12/08/1991 Ching, Xavier K. 4207 12/31/2017 Army/ Army Reserve Automotive Mechanic 04/03/62-03/31/65 Cobb, Bayless Earl 3703 12/31/2017 Navy/Navy Reserve June 1965 to July 1967 Cobb, Bayless Earl 3703 12/31/2017 Navy/ Navy Reserve Line Officer 07/18/1965 - 07/18/1967 Cole, Ned E. 1473 12/31/2017 Air Fore/Air Force Reserve Aircraft Weapons Mechanic 08/02/66 - 08/12/69 Conover, Patrick Wiley Ainsworth, Gary 3587 12/31/2017 Army/Army Reserve 13E20 - Combat Artillery, 95B20 - Military Police, 11B40 - Infantry 08/11/1969-02/13/1972 Cooper, John S. 6774 12/31/2017 Army/Army Reserve Combat Engineer 12B Enlisted Transportation 88A Office 09/15/63- 09/15/69 Cooper, John Sherman 6774 12/31/2017 Army/Army Reserve Bridge Specialists Sept 30, 1963 - Sept 30, 1969 Cooper, John Sherman 6774 12/31/2018 Army/Army Reserve Bridge Specialist 09/30/1963 - 09/30/1969 Cordero, Alexander 4404 12/31/2017 Army/Army Reserve S-2 Assistant - Top Secret Clearance 06/06/60 - 05/06/66 Cox, Thomas P. 7517 12/31/2017 Navy/Navy Reserve U.S. Navy - Submarine Service, Navy driver on special warfare submarine platform 09/20/1966 - 08/01/1970 Damato, James 7406 12/31/2018 Army/Army Reserve Wheelled Vehicle Mechanic; Company-M.P.- Graphics Specialis 12/24/1970 - 11/30/1976 Danielson, Richard D. 1757 12/31/2017 Army/ Army Reserve Army Security Agency 04/62 - 04/65 Diaz, James R. 1780 12/31/2017 Army/Army Reserve Architectural Designer and Medical Planner Assigned to the office of the Surgeon 03/1965 - 03/24/67 Dick, John 5716 12/31/2017 Marine Corps/Mareine Corps Reserve Infantryman - /Construction 08/02/61 - 08/02/67 Dick, John 5716 12/31/2018 Marine Corps/Marine Corps Reserve Infantryman 08/02/1961 - 08/02/1967 Drake, Jon F. 2084 12/31/2017 Army/Army Reserve Helicopter Pilot 5-26-1969 to 7-18-1987 2-22-1972 to 2-2-1990 Drake, Jon F. 2084 12/31/2017 Army/Army Reserve & National Guard Pilot - Helicopter 05/26/1969 - 07/18/1971, 02/22/1972 - 02/22/1990 Eaton, Robert J. 2210 12/31/2017 Army/Army Reserver Combat Engineer 09/15/67 - 09/15/70 Eklof, Waldemar G 2329 12/31/2017 Army/Army Reserve Line Company Medic, Medical Co. 34th Inf Reg. 24th Div, Korea October 1954 to July 1956 Ekolf, Waldemar Gerge 2329 12/31/2017 Army/Army Reserve Line Company Medic Korea 10-1-1954 to 7-30-1956 Enyart, Lawrence 3216 12/31/2017 Army/Army Reserve, Air Force/Air Force Reserve Brigadier General USAF, Deputy Civil Engineer of the USAF, Viet Name Veteran, Desert Storm Veteran, VOSB 1966 - 2001 Fife, Gary A. 4341 12/31/2017 Army/Army Reserve Civil Engineering 02/02/66- 05/05/68 Fife, Gary A. 4341 12/31/2017 Army/ Army Reserve 02/16/1966 - 05/16/197 Fiskin, Stephen 7627 12/31/2018 Army/Army Reserve Artilary 06/1960 - 06/1964 Fiskin, Stephen D. 7627 12/31/2017 National Guard Artillery 1960-1964 Fredman, Merrick 4248 12/31/2017 National Guard Postal Clerk 02/28/70 - 02/28/76 French, Harrison O. 4203 12/31/2017 Army/Army Reserve Lieutenant Infantry 11/15/87 - 05/31/90 Gardner, Brian M. 6117 12/31/2017 Navy/Navy Reserve Pilot/Line Officer 03/70 -11/77 Active Duty, 11/77 - 10/91 Reserve Gesler, Michael 1990 12/31/2017 Army/ Army Reserve 50 1961-1967 Gorrill, Ernest B. 356-RD 12/31/2017 Army/Army Reserve 1st Lt - Transportation Corp. Sept. 1969 to Sept 1973 Greenwold, Richard Clayton 2716 12/31/2017 Air Force/air Force Reserve Avionics MDMT, Civil Engineer/General Engineer 1968-1984 Grill, Brian J. 158-RD 12/31/2017 Air Fore/Air Force Reserve Law Enforcement 01/28/74 - 02/25/77 Harper, Richard 4642 12/31/2017 Navy/Navy Reserve NAS fallon Nv. Aviation Electornics- Pilot Training 09/22/69 - 08/01/73 Harris, Kenneth 6392 12/31/2017 Army/Army Reserve Petroleum Lab Supervisor 1964-1970 Hatzinger, John 094-RD 12/31/2017 Army/Army Reserve Electronics Draftsman & Photographer 02/06/67 - 12/31/70 Hatzinger, John H. 094-RD 12/31/2017 Army/Army Reserce Draftsman, Photographer, Land Combat Missile Systems 02/06/1967 - 12/31/1969 Hertel, David A. 5013 12/31/2017 Navy/Navy Reserve Ocean Systems-Technician 7/31/1973-11/22/1974 Hoff, Eric C. 6488 12/31/2017 Air Fore/Air Force Reserve Electronic Technician 07/21/69 - 07/21/73 Huber, Lawrence L. 4875 12/31/2017 Army/ Army Reserve Infantry 10/83- 07/88 Huisinga, Marlin A. 1415 12/31/2017 Air Fore/Air Force Reserve Security Police 04/15/63 - 04/15/69 Humble, Keith Arnold 2106 12/31/2017 Army/ Army Reserve Military Police 01/04/1971 - 01/08/1977 Irwin, Carl H. 7032 12/31/2017 National Guard G3 1961- 1967 Israel, David Courtney 7677 12/31/2017 Army/Army Reserve, Air Force/Air Force Reserve, National Guard Army Reserve - Army Engingeering, Air Force - Air Postal & Courier Specialist, National Guard - Anti-Tank 1970-1976 Kadlowec, Jeffrey Charles 6847 12/31/2017 Navy/Navy Reserve Lieutenant, Civil Engineer Corps , US Navy Reserve, 5105 7-14-210 to Present Kadlowec, Jeffrey Charles 6847 12/31/2017 Navy/Navy Reserve Lieutenant, Civil Engineer Corps , US Navy Reserve 14-Jul-10 Klein, Keith K. 1323 12/31/2017 Navy/Navy Reserve USN Seabees Builder II (BUL2- E5) 02/23/65 - 02/21/67, 1961- 1965 USN Reserves, 02/67 - 06/67 Honorable Discharge Korchien, Richard 7163 12/31/2017 Army/Army Reserve Engineer 07/23 - 07/55 Kucera Thomas Michael 4726 12/31/2017 National Guard Company Clerk 1971 -1978 Kucera, Thomas Michael 4726 12/31/2017 National Guard Company Clerk 08/1971 - 03/1978 Lagoni, Carl W. 1773 12/31/2017 Air Fore/Air Force Reserve Aerial Drop Rigger 07/70 -07/75 Larson, Robert McKay 1198 12/31/2017 Army/Army Reserve & National Guard Field communications crewman 310.00 - Percussion Player 02M30 6-3-1961 to 7-31-1968 Larson, Robert Mckay 1198 12/31/2018 Army/Army Reserve Field Communication Crewman 310.00, Percussion Player 02M30 06/3/1691 - 07/31/1968 Lawler, Walter Edwing 145-RD 12/31/2017 Navy/ Navy Reserve General Seamanship- Navigation 03/14/74- 03/08/76 Livingston, Stanley C. 3279 12/31/2017 Navy/Navy Reserve Navy Fighter Pilot Carrier - All weather squadron 07/15/54 - 07/15/58 Loeper, Gerald 3253 12/31/2017 Navy/Navy Reserve YN3- Weapons Dept. 06-15-72 to 06-14-75 Loeper, Gerald Kurt 3253 12/31/2017 Navy/ Navy Reserve Yeoman, Petty Officer 3rd Class 06/15/1972 - 06/14/1975 Loge, David T. 2434 12/31/2017 Air Fore/Air Force Reserve Radio Operator 03/03/70 - 03/29/74 Lunsford, Thomas W. 0589 12/31/2017 Navy/Navy Reserve Communication Technician 03/25/1951-03/25/1955 Maahs, Steve D. 4308 12/31/2017 Army/Army Reserve & National Guard Airborne Infantry 05/88 - 05/92 US Army, 05/92 -05/95 NV National Guard MacDonald, Daniel E. 2951 12/31/2017 Navy/Navy Reserve Anti-Submarine Warfare Operator 1969 - 1973 Macias, Larry J. 4659 12/31/2017 Navy/Navy Reserve Civil Engineer Corps Officer- Public works/Force engineer/ Construction/Contracting/Design 3/1980-(College Program)5/1981 5/13/1981-4/1/2000 (Active Duty) Mackey, Donald Ray 1445 12/31/2017 Army/Army Reserve 01-10-650to 01-10-77 Matetich, John Charles 2736 12/31/2017 National Guard March 1971 - October 1971 Mccamant, John Mack 1800 12/31/2017 Navy/ Navy Reserve Yeoman - 3rd Class Suryeyor Jan 1955 - Jan 1957 Mclarand, Carl F 2158 12/31/2017 Coast Guard/Coast Guard Reserve Quartermaster 1st Class July 1965 -1971 Mclarland, Carl F. 2158 12/31/2018 Coast Guard/ Coast Guard Reserve n/a n/a McLaughlin, James Daniel 2390 12/31/2017 Army/Army Reserve Army Field Artillery, 1st Lieutenant 01/15/1972-04/15/1972 Mclauglin, James 2390 12/31/2018 Army/Army Reserve First Lieutenant, United States Army, Field Artillery 05/01/1971 - 05/01/1974 Montgomery, John 5586 12/31/2017 Marine Corps/Marine Corps Reserve Communications Expert - Radio Operator - Forward Observer 04/01/81- 04/01/85 Morelan, Jim 1709 12/31/2017 Army/Army Reserve n/a 1956-1968 USAR Morgan, Charles 1818 12/31/2017 Army/Army Reserve Medical 9-1946 to 12-1948 Morgan, Lynn 3176 12/31/2017 Navy/Navy Reserve Electronic Technician 04/11/1968 - 04/19/1974 Morgan, Nathan Armstron 7602 12/31/2017 Navy/Navy Reserve Civil Engineer Corp 06/01/1996 - 10/01/2006 Murphy, Kenneth J. 038-ID 12/31/2017 Coast Guard/Coast Guard Reserve Quartermaster - U.S. Coast Guard 1976-1977 Nardini, Mateo 3058 12/31/2017 Air Force/air Force Reserve In-Flight Refueling Specialist 8-7-1957 to 8-6-1963 Naylor, Russell 4223 12/31/2017 Army/Army Reserve 11/68 - 01/98 Nelson, Wayne Anthony 6634 12/31/2017 Army/Army Reserve 13E - Cannon Fire Direction Specialist 09-07-1987 to 09-06-1993 Nicoletti, Anthony 186-RD 12/31/2017 Marine Corps/Marine Corps Reserve Communications 06/25/1946-09/01/1951 Nogle, Gary W. 5194 12/31/2017 Air Force/air Force Reserve Air Force 03/01/67- 03/31/71 Ofenloch, Kevin Hubert 314-RD 12/31/2017 Army/Army Reserve Armor Officer 9/18/1974 - 08/10/2008 Parker, John D. 001-ID 12/31/2017 Air Fore/Air Force Reserve Illustrator 1970 - 1975 Pincolini, Bert 0900 12/31/2017 Army/Army Reserve 91B20 Medical Specialist 09/10/68- 05/17/70 Porter, Jr. N. Claiborne 0739 12/31/2017 Army/Army Reserve Major, 1331 Combat Engineer, Construction Engineer 10/29/63 - 06/29/80 Potter, Jr John Romans 3643 12/31/2017 Army/ Army Reserve 11A Infantry Officer- 12D Facilities Engineer Officer -31A Military Police Officer- IG Inspector 06/70 - 06/96 Read, David Dale 4322 12/31/2017 Army/ Army Reserve truck driver, recon Sgt. 9/18/1985 - 11/17/1989 Active Rose, Kenneth Grant 3110 12/31/2017 Army/Army Reserve Medical Field Service Specialist 9-1968 to 4-1971 Rose, Kenneth Grant 3110 12/31/2017 Army/Air Force Reserve S4 - Military Field Service Specialist (AKA - Advanced Medic Training) Sept. 1968 - April 1971 (Vietnam) Ruffing, Paul 3959 12/31/2017 Marine Corps/Marine Corps Reserve NCOIC Intelligence 01/30/51- 01/30/54 Sagin, Jr. John Charles 2933 12/31/2017 Air Fore/Air Force Reserve Air Police 06/66 - 01-70 Sagin, Jr. John Charles 2933 12/31/2017 Air Force/ Air Force Reserve Air Police 10/1966 - 11/1970 Salerno, Daniel Nick 2995 12/31/2017 Navy/Navy Reserve Flight 08/31/1950-10/26/1951 Sarnoff, Robert G. 0648 12/31/2017 Army/Army Reserve 1193- Battery Officer Field Artillery/ Morton Platoon Leader 102ND/NF 11/1960 - 11/1967 Sartain, Rodney L. 6383 12/31/2017 National Guard 45J20 Aircraft Armament 03/15/70 - 03/15/76 Sartain, Rodney L. 6383 12/31/2017 National Guard 3/15/1970 - 3/15/1976 Shapiro, Donald 5587 12/31/2017 Marine Corps/ Marine Corps Reserve Radio Operator 12/06/71- 12/06/78 Sherman, Robert S. 2780 12/31/2017 Marine Corps/Marine Corps Reserve None 1957 - 1965 Sillman, Larry R. 1219 12/31/2018 Army/Army Reserve Combat Engineer 11/30/1968 - 09/01/1969 Sillman, Larry Ronald 1219 12/31/2017 Army/Army Reserve Combat Engineer 11/30/67 - 08/04/69 Simmons, Richard 7018 12/31/2017 Army/Army Reserve 11 Chorlie 01/06/1988-04/01-1994 Snyder, William E. 1312 12/31/2017 Army/Army Reserve Operations Seargent and Carographer 6/1969 - 1/1972 Stobel, Russel Allan 7181 12/31/2017 Navy/ Navy Reserve Electronic Weapon Delivery System 09/09/1966 - 03/15/1970 Strobel, Russel Allan 7181 12/31/2017 Navy/Navy Reserve Electronic Weapon Delivery System 9-9-1966 to 3-15-1970 Sundell, Larry J. 5464 12/31/2017 Army/Army Reserve Crypto - Teletype 72B20 04/11/1966-01/08/1968 Sundell, Larry Jay 5464 12/31/2018 Army/Army Reserve Crypto - Teletype 72B20 04/11/1966 - 01/08/1968 Tanner, James Lynn 2154 12/31/2017 Army/Army Reserve Quartermaster 11/1/1968-10/31/1974 Tanner, James Lynn 2154 12/31/2017 Army/ Army Reserve Quartermaster 01/09/1968 - 01/09/1974 Thompsen, John 6282 12/31/2018 Navy/Navy Reserve Yeoman (Office Administration) 9/8/1972 - 8/24/1978 Thompsen, John N. 6282 12/31/2017 Navy/Navy Reserve Yeoman (Administrative specialty) 09/08/72 - 08/23/78 Verrier, Robert J. 7758 12/31/2018 Air Force/Air Force Reserve n/a 04/18/1963 - 10/17/1963 Vhay, David L. 1199 12/31/2017 Army/ Army Reserve 610 Draftsman - 12B30 CBT Const. Spec 02/16/66 - 11/22/67 Visser, Cornelis Ernest 082-RD 12/31/2017 Army/ Army Reserve Chaplain Assistant / Clerk 01/08/1963 - 01/07/1965 Warlick, Steven Wayne 7733 12/31/2017 Air Force/air Force Reserve Aircraft Loadmaster Journeyman 07/12/1989 to 06/12/1993 Warnstedt, Robert 019-ID 12/31/2017 Army/Army Reserve Process Photography 1970-1976 Warnstedt, Robert C. 019-ID 12/31/2017 Army/ Army Reserve Process Photography & Public Information 12/1970 - 12/1976 Wetzel, Michael E. 4844 12/31/2017 Army/ Army Reserve 12B Combat Engineer. Construct floating bridges and obstacles. Prepare and install firing systems for demolition and explosives. 10/01/81 - 09/30/85 Whalen, Daniel P. 3515 12/31/2017 Air Fore/Air Force Reserve Architect/Civil Engineer 05/06/83 - 05/31/13 Williams, Anthony J. 3635 12/31/2017 Army/ Army Reserve Infantryman/Paratrooper MOS 11B1P 03/22/68 - 02/17/70 Williams, Carlin 2592 12/31/2017 Army/Army Reserve Medic 1966- 1972 Williams, Carlin G. 2592 12/31/2018 National Guard n/a 1965 - 1971 Williams, Harold Patrick 7440 12/31/2017 Navy/Navy Reserve Engineering Aid (EA) Rating IN Navy Construction Battalion (Seabees) 5-19-1966 -10-22-1969 Wittler, George Bernard 5253 12/31/2017 Navy/Navy Reserve Naval Aircrew Wolf, Robert F. 1929 12/31/2017 Marine Corps/Marine Corps Reserve 0141 - AdminMan 10/09/69 - 08/24/75 Woll, Edwin Joseph 3604 12/31/2017 Army/Army Reserve Signal Corps 1961-1963(Active Duty) 1963-1964(Reserve) Yezzi, Massimo 5733 12/31/2017 Navy/Navy Reserve N/A 10/01/65 - 10/01/67 Young, Ronald Carson 4523 12/31/2017 Air Force/Air Force Reserve 5525A Project Engineer 16-02-68 - 14-04-72 Name Reg. No. Exp. Date Have you ever served in the military? Military Occupation- specialty/Specialties Date (s) of Service Abbott, Darby D. 3105 12/31/2016 Army/Army Reserve Infantry 12/18/1968 Ainsworth, Gary 096-RD 12/31/2016 Air Force/air Force Reserve Security Police 09/20/76 to 09/20/82 Ainsworth, Gary Raymond 096-RD 12/31/2017 Air Force/air Force Reserve Security Police 07/17/1976-07/17/1980 Alexander, Hartley W. 0614 12/31/2016 Air Fore/Air Force Reserve Architect - AFSC 5525A 08/01/64 - 07/31/68 Active Duty, 08/01/68-07/31/71 Inactive Reser Andersen, Brian 7270 12/31/2016 Army/Army Reserve 51K Plumber 10/1992 - 10/2000 Ash, Christopher 5293 12/31/2016 Navy/Navy Reserve Civil Engineer Corps 04/07/80- 08/01/01 Ashworth, Glen 2615 12/31/2016 Navy/Navy Reserve Sonar/Electronics 04/68- 04/74 Atkins, James B. 6463 12/31/2016 National Guard 11B10 - Infantry,Light/19K - Armor Crewman/91B- Wheeled vehicle mechanic/92Y- U 4/21/1969-5/1/1975 Oklahoma- OKARNG-4//1969-5/1970 Tex Bamburg, Marvin Arthur 3115 12/31/2017 Navy/Navy Reserve Captain, US Nacal Reserve, Civil Engineering Corps 1959-1963 Boer, Andrew Jacob 3757 12/31/2016 Air Force/air Force Reserve Site Development Specialist - Surveyor, draftsman, engineering tech 8-30-1972 to 8-1-1976 Brady, James Michael 3877 12/31/2017 Navy/Navy Reserve Crew Member 08/09/1965-04/28/1968 Brown, Keith A. 4034 12/31/2016 National Guard (AIR) Radio Relay 10/70 - 07/76 Butt, Thomas King 1436 12/31/2017 Army/Army Reserve 1331 Combat Engineer Commander 08/03/1968-07/03/1970 Campbell, Richard 5320 12/31/2016 Navy/Navy Reserve Civil Engineering Corps 05/30/60 to 06/12/63 Cetner, Lynn Roy 4671 12/31/2016 Air Force/air Force Reserve Electronics 01-19-1968 to 01-18-1972 Ching, Xavier K. 4207 12/31/2016 Army/ Army Reserve Automotive Mechanic 04/03/62-03/31/65 Cobb, Bayless Earl 3703 12/31/2016 Navy/Navy Reserve June 1965 to July 1967 Cole, Ned E. 1473 12/31/2016 Air Fore/Air Force Reserve Aircraft Weapons Mechanic 08/02/66 - 08/12/69 Conover, Patrick Wiley Ainsworth, Gary 3587 12/31/2017 Army/Army Reserve 13E20 - Combat Artillery, 95B20 - Military Police, 11B40 - Infantry 08/11/1969-02/13/1972 Cooper, John S. 6774 12/31/2016 Army/Army Reserve Combat Engineer 12B Enlisted Transportation 88A Office 09/15/63- 09/15/69 Cordero, Alexander 4404 12/31/2016 Army/Army Reserve S-2 Assistant - Top Secret Clearance 06/06/60 - 05/06/66 Danielson, Richard D. 1757 12/31/2016 Army/ Army Reserve Army Security Agency 04/62 - 04/65 Diaz, James R. 1780 12/31/2017 Army/Army Reserve Architectural Designer and Medical Planner Assigned to the office of the Surgeon 03/1965 - 03/24/67 Dick, John 5716 12/31/2016 Marine Corps/Mareine Corps Reserve Infantryman - Demolition/Construction 08/02/61 - 08/02/67 Drake, Jon F. 2084 12/31/2016 Army/Army Reserve Helicopter Pilot 5-26-1969 to 7-18-1987 2-22-1972 to 2-2-1990 Eaton, Robert J. 2210 12/31/2016 Army/Army Reserver Combat Engineer 09/15/67 - 09/15/70 Ekolf, Waldemar Gerge 2329 12/31/2016 Army/Army Reserve Line Company Medic Korea 10-1-1954 to 7-30-1956 Fife, Gary A. 4341 12/31/2016 Army/Army Reserve Civil Engineering 02/02/66- 05/05/68 Fredman, Merrick 4248 12/31/2016 National Guard Postal Clerk 02/28/70 - 02/28/76 French, Harrison O. 4203 12/31/2016 Army/Army Reserve Lieutenant Infantry 11/15/87 - 05/31/90 Gardner, Brian M. 6117 12/31/2016 Navy/Navy Reserve Pilot/Line Officer 03/70 -11/77 Active Duty, 11/77 - 10/91 Reserve Gesler, Michael 1990 12/31/2016 Army/ Army Reserve 50 1961-1967 Greenwold, Richard Clayton 2716 12/31/2017 Air Force/air Force Reserve Avionics MDMT, Civil Engineer/General Engineer 1968-1984 Grill, Brian J. 158-RD 12/31/2016 Air Fore/Air Force Reserve Law Enforcement 01/28/74 - 02/25/77 Harper, Richard 4642 12/31/2016 Navy/Navy Reserve NAS fallon Nv. Aviation Electornics- Pilot Training 09/22/69 - 08/01/73 Harris, Kenneth 6392 12/31/2017 Army/Army Reserve Petroleum Lab Supervisor 1964-1970 Hatzinger, John 094-RD 12/31/2016 Army/Army Reserve Electronics Draftsman & Photographer 02/06/67 - 12/31/70 Hatzinger, John H. 094-RD 12/31/2017 Army/Army Reserce Draftsman, Photographer, Land Combat Missile Systems 02/06/1967 - 12/31/1969 Hertel, David A. 5013 12/31/2016 Navy/Navy Reserve Ocean Systems-Technician 7/31/1973-11/22/1974 Hoff, Eric C. 6488 12/31/2016 Air Fore/Air Force Reserve Electronic Technician 07/21/69 - 07/21/73 Huber, Lawrence L. 4875 12/31/2016 Army/ Army Reserve Infantry 10/83- 07/88 Huisinga, Marlin A. 1415 12/31/2016 Air Fore/Air Force Reserve Security Police 04/15/63 - 04/15/69 Irwin, Carl H. 7032 12/31/2016 National Guard G3 1961- 1967 Kadlowec, Jeffrey Charles 6847 12/31/2016 Navy/Navy Reserve Lieutenant, Civil Engineer Corps , US Navy Reserve, 5105 7-14-210 to Present Klein, Keith K. 1323 12/31/2016 Navy/Navy Reserve USN Seabees Builder II (BUL2- E5) 02/23/65 - 02/21/67, 1961- 1965 USN Reserves, 02/67 - 06/67 Hono Korchien, Richard 7163 12/31/2016 Army/Army Reserve Engineer 07/23 - 07/55 Kucera Thomas Michael 4726 12/31/2016 National Guard Company Clerk 1971 -1978 Lagoni, Carl W. 1773 12/31/2017 Air Fore/Air Force Reserve Aerial Drop Rigger 07/70 -07/75 Larson, Robert McKay 1198 12/31/2017 Army/Army Reserve & National Guard Field communications crewman 310.00 - Percussion Player 02M30 6-3-1961 to 7-31-1968 Lawler, Walter Edwing 145-RD 12/31/2017 Navy/ Navy Reserve General Seamanship- Navigation 03/14/74- 03/08/76 Livingston, Stanley C. 3279 12/31/2016 Navy/Navy Reserve Navy Fighter Pilot Carrier - All weather squadron 07/15/54 - 07/15/58 Loeper, Gerald 3253 12/31/2016 Navy/Navy Reserve YN3- Weapons Dept. 06-15-72 to 06-14-75 Loge, David T. 2434 12/31/2017 Air Fore/Air Force Reserve Radio Operator 03/03/70 - 03/29/74 Lunsford, Thomas W. 0589 12/31/2016 Navy/Navy Reserve Communication Technician 03/25/1951-03/25/1955 Maahs, Steve D. 4308 12/31/2017 Army/Army Reserve & National Guard Airborne Infantry 05/88 - 05/92 US Army, 05/92 -05/95 NV National Guard MacDonald, Daniel E. 2951 12/31/2017 Navy/Navy Reserve Anti-Submarine Warfare Operator 1969 - 1973 Macias, Larry J. 4659 12/31/2016 Navy/Navy Reserve Civil Engineer Corps Officer- Public works/Force engineer/ Construction/Contracting/D3/1980-(College Program)5/1981 5/13/1981-4/1/2000 (Active Duty Mackey, Donald Ray 1445 12/31/2017 Army/Army Reserve 01-10-650to 01-10-77 McLaughlin, James Daniel 2390 12/31/2017 Army/Army Reserve Army Field Artillery, 1st Lieutenant 01/15/1972-04/15/1972 Montgomery, John 5586 12/31/2017 Marine Corps/Marine Corps Reserve Communications Expert - Radio Operator - Forward Observer 04/01/81- 04/01/85 Morelan, Jim 1709 12/31/2017 Army/Army Reserve n/a 1956-1968 USAR Morgan, Charles 1818 12/31/2016 Army/Army Reserve Medical 9-1946 to 12-1948 Morgan, Lynn 3176 12/31/2016 Navy/Navy Reserve Electronic Technician 04/11/1968 - 04/19/1974 Murphy, Kenneth J. 038-ID 12/31/2016 Coast Guard/Coast Guard Reserve Quartermaster - U.S. Coast Guard 1976-1977 Nardini, Mateo 3058 12/31/2017 Air Force/air Force Reserve In-Flight Refueling Specialist 8-7-1957 to 8-6-1963 Naylor, Russell 4223 12/31/2016 Army/Army Reserve 11/68 - 01/98 Nelson, Wayne Anthony 6634 12/31/2017 Army/Army Reserve 13E - Cannon Fire Direction Specialist 09-07-1987 to 09-06-1993 Nicoletti, Anthony 186-RD 12/31/2017 Marine Corps/Marine Corps Reserve Communications 06/25/1946-09/01/1951 Nogle, Gary W. 5194 12/31/2017 Air Force/air Force Reserve Air Force 03/01/67- 03/31/71 Parker, John D. 001-ID 12/31/2016 Air Fore/Air Force Reserve Illustrator 1970 - 1975 Pincolini, Bert 0900 12/31/2016 Army/Army Reserve 91B20 Medical Specialist 09/10/68- 05/17/70 Porter, Jr. N. Claiborne 0739 12/31/2017 Army/Army Reserve Major, 1331 Combat Engineer, Construction Engineer 10/29/63 - 06/29/80 Potter, Jr John Romans 3643 12/31/2016 Army/ Army Reserve 11A Infantry Officer- 12D Facilities Engineer Officer -31A Military Police Officer- IG Ins06/70 - 06/96 Rose, Kenneth Grant 3110 12/31/2016 Army/Army Reserve Medical Field Service Specialist 9-1968 to 4-1971 Ruffing, Paul 3959 12/31/2016 Marine Corps/Marine Corps Reserve NCOIC Intelligence 01/30/51- 01/30/54 Sagin, Jr. John Charles 2933 12/31/2016 Air Fore/Air Force Reserve Air Police 06/66 - 01-70 Salerno, Daniel Nick 2995 12/31/2017 Navy/Navy Reserve Flight 08/31/1950-10/26/1951 Sarnoff, Robert G. 0648 12/31/2017 Army/Army Reserve 1193- Battery Officer Field Artillery/ Morton Platoon Leader 102ND/NF 11/1960 - 11/1967 Sartain, Rodney L. 6383 12/31/2016 National Guard 45J20 Aircraft Armament 03/15/70 - 03/15/76 Shapiro, Donald 5587 12/31/2016 Marine Corps/ Marine Corps Reserve Radio Operator 12/06/71- 12/06/78 Sherman, Robert S. 2780 12/31/2016 Marine Corps/Marine Corps Reserve None 1957 - 1965 Sillman, Larry Ronald 1219 12/31/2017 Army/Army Reserve Combat Engineer 11/30/67 - 08/04/69 Simmons, Richard 7018 12/31/2017 Army/Army Reserve 11 Chorlie 01/06/1988-04/01-1994 Strobel, Russel Allan 7181 12/31/2016 Navy/Navy Reserve Electronic Weapon Delivery System 9-9-1966 to 3-15-1970 Sundell, Larry J. 5464 12/31/2017 Army/Army Reserve Crypto - Teletype 72B20 04/11/1966-01/08/1968 Tanner, James Lynn 2154 12/31/2016 Army/Army Reserve Quartermaster 11/1/1968-10/31/1974 Thompsen, John N. 6282 12/31/2016 Navy/Navy Reserve Yeoman (Administrative specialty) 09/08/72 - 08/23/78 Vhay, David L. 1199 12/31/2017 Army/ Army Reserve 610 Draftsman - 12B30 CBT Const. Spec 02/16/66 - 11/22/67 Warnstedt, Robert 019-ID 12/31/2016 Army/Army Reserve Process Photography 1970-1976 Wetzel, Michael E. 4844 12/31/2016 Army/ Army Reserve 12B Combat Engineer. Construct floating bridges and obstacles. Prepare and install fir 10/01/81 - 09/30/85 Whalen, Daniel P. 3515 12/31/2017 Air Fore/Air Force Reserve Architect/Civil Engineer 05/06/83 - 05/31/13 Williams, Anthony J. 3635 12/31/2017 Army/ Army Reserve Infantryman/Paratrooper MOS 11B1P 03/22/68 - 02/17/70 Williams, Carlin 2592 12/31/2016 Army/Army Reserve Medic 1966- 1972 Williams, Harold Patrick 7440 12/31/2017 Navy/Navy Reserve Engineering Aid (EA) Rating IN Navy Construction Battalion (Seabees) 5-19-1966 -10-22-1969 Wolf, Robert F. 1929 12/31/2016 Marine Corps/Marine Corps Reserve 0141 - AdminMan 10/09/69 - 08/24/75 Woll, Edwin Joseph 3604 12/31/2017 Army/Army Reserve Signal Corps 1961-1963(Active Duty) 1963-1964(Reserve) Yezzi, Massimo 5733 12/31/2016 Navy/Navy Reserve N/A 10/01/65 - 10/01/67 Young, Ronald Carson 4523 12/31/2017 Air Force/Air Force Reserve 5525A Project Engineer 16-02-68 - 14-04-72 Name Reg. No. Exp. Date Have you ever served in the military? Military Occupation- specialty/Specialties Date (s) of Service Abbott, Darby D. 3105 12/31/2016 Army/Army Reserve Infantry 12/18/1968 Abell, Lawrence 4670 12/31/2015 Navy/Navy Reserve US Navy Civil Engineering Corp. 01/1966 - 06/1970 Ainsworth, Gary R 096-RD 12/31/2015 Air Fore/Air Force Reserve Security Police 07/20/76 - 07/20/82 Ames, Craig L. 6870 12/31/2015 Army/Army Reserve Petroleum Distribution 02/01/70 - 02/01/76 Ash, Christopher 5293 12/31/2016 Navy/Navy Reserve Civil Engineer Corps 04/07/80- 08/01/01 Ashworth, Glen A. 2615 12/31/2015 Navy/Navy Reserve Sonar Research 04/25/66 - 04/24/72 Atkins, James B. 6463 12/31/2016 National Guard 11B10 - Infantry,Light/19K - Armor Crewman/91B- Wheeled vehicle mechanic/92Y- Unit suppy specialist(supply sargeant) 4/21/1969-5/1/1975 Oklahoma- OKARNG-4//1969-5/1970 Texas-TXARNG 5/1970-+5/2015 Avelar, Richard M. 6331 12/31/2015 National Guard (AIR) Electronic-Ground to Air, Communication (AF28292329) 6/1966-6/1972 Ball, Robert 2169 12/31/2015 Army/Army Reserve 12B Combat Engineer - 81B Draftsman 06/70 - 01/72 Bamburg, Marvin 3115 12/31/2016 Navy/Navy Reserve Civil Engineer Corps 10/59 - 05/63 Active Duty , 05/63-09/82 Reserve Duty Bergman, Joel D. 1133 12/31/2015 Army/ Army Reserve N/A 1954 - 1956 Boer, Andrew 3757 12/31/2015 Air Fore/Air Force Reserve Site Development Specialist 08/30/72 - 08/01/76 Brady, James M. 3877 12/31/2016 Navy/Navy Reserve Naval Air - Los Alamitos Squadron Operations 09/65 - 04/68 Butt, Thomas K. 1436 12/31/2016 Army/ Army Reserve 1331 Combat Engineer Commander 08/03/68 - 07/03/70 Bylund, Albert R. 1940 12/31/2015 Marine Corps/Marine Corps Reserve 351 07/11/67 - 05/08/69 Campbell, Richard B. 5320 12/31/2015 Navy/Navy Reserve Construction, LCDR, USN Corps of Egineers 5/30/1960-10/21/1969 Chapman, John A. 4758 12/31/2015 Army/ Army Reserve 81B20 Const. Draftsman 05/05/70 - 12/29/71 Cole, Ned E. 1473 12/31/2016 Air Fore/Air Force Reserve Aircraft Weapons Mechanic 08/02/66 - 08/12/69 Cooley, Leslie L 3530 12/31/2015 Army/Army Reserve ARTY 02/07/68 - 12/12/69 Cordero, Alexander 4404 12/31/2016 Army/Army Reserve S-2 Assistant - Top Secret Clearance 06/06/60 - 05/06/66 Danielian, Arthur C. 1250 12/31/2015 Army/ Army Reserve Intelligence Specialist 06/56 - 06/58 Dave, Mark C. 4774 12/31/2015 Army/ Army Reserve 75B50 Personnel Service NCO (PSNCO) 05/02/82 - 04/86 Davis, Lennard Lee 6335 12/31/2015 Navy/Navy Reserve Nuclear Power 08/88 - 04/94 Dean, Hal M. 1272 12/31/2015 Marine Corps/Marine Corps Reserve Special Regisment Tesitng New Weapons & Strategies, Marine Corps Test Unit #1, Secret Clearance 24/07/1956 to 24/07/1962 2 years active , 4 years reserve Diaz, James R. 1780 12/31/2015 Army/ Army Reserve Architectural Designer and Medical Planner assigned to the office of the Surgeon General of the Army, in WA, DC. 03/25/65 - 03/24/67 Diehl, John P. 3495 12/31/2015 Army/Army Reserve C.49 Welder/H.51 Construction Supervisor 09/21/1971- 09/21/1977 Drake, John F. 2084 12/31/2015 Army/Army Reserve & National Guard Helicopter Pilot Army 01/05/1969 to 01/07/1971 & Nation Guard 01/10/1971 to 01/02/1990 Eaton, Robert J. 2210 12/31/2016 Army/Army Reserver Combat Engineer 09/15/67 - 09/15/70 Edwin, Joseph W. 3604 12/31/2016 Army/Army Reserve Signal Corps 1961-1963(Active Duty) 1963-1964(Reserve) Eklof, Walderma G. 2329 12/31/2015 Army/ Army Reserve Line Company Medic. Medical Company 10/54 - 07/56 - Korea 10/7/54 - 05/25/56 Elliott, Bert M. 4652 12/31/2015 Air Fore/Air Force Reserve Intelligence Operations 06/06/66 - 03/04/70 Enyart, Lawrence 3216 12/31/2015 Air Fore/Air Force Reserve Brigadier General, USAF- Corp of Engineers USAR-Deputy Civil Engineer of the AF 10/66 - 01/01 Eshenbaugh, Dwayne 4681 12/31/2015 Air Fore/Air Force Reserve Carpenter in 820th Red Horse 08/84 - 02/90 Estes, Gary K. 2593 12/31/2015 Marine Corps/Marine Corps Reserve Radio Operator/Forward Air Control - 2531 10/19/66 - 09/01/68 Evans, Rex B 2620 12/31/2015 Air Fore/Air Force Reserve Morse Intercept Operator 05/24/70 - 05/05/74 Fielden, Robert A. 0500 12/31/2015 Marine Corps/Marine Corps Reserve Gunner on an Ontos 03/01/57 - 03/01/65 Fife, Gary A. 4341 12/31/2015 Army/Army Reserve Engineering 01/16/66 - 05/13/67 Fink, Ira S 4656 12/31/2015 Air Fore/Air Force Reserve Communications -Intelligence - Fire Fighter 04/02/60 National Guard- 10/01/61-09/30/62 US Air Force - 09/30/62 - 04/01/66 Air Force Reserve Foster, Jeffrey 6946 12/31/2015 Navy/Navy Reserve Ocean Systems-Technician 5/5/81 -5/8/84 Fowlie, Elmore W. 1878 12/31/2015 Army/Army Reserve Chef of Section - 24th Army Division 12/06/54 - 11/28/56 Franklin, Matthew C. 6961 12/31/2015 Marine Corps/Marine Corps Reserve Radio Operator 06/88 - 06/96 Fredman, Merrick 4248 12/31/2016 National Guard Postal Clerk 02/28/70 - 02/28/76 French, Harrison O. 4203 12/31/2016 Army/Army Reserve Lieutenant Infantry 11/15/87 - 05/31/90 Fuetsch, Frederic 0989 12/31/2015 Army/Army Reserve & National Guard Army National Guard and Nevada Air National Guard 1970-1973 Army National Guard, SF; 1973-1976 Nevada Air National Guard, Reno Ganthner, John 1314 12/31/2015 Army/Army Reserve Artillary Surveyor 09/29/67 - 08/14/70 -Vietnam 03/26/68- 03/25/69 Gardner, Brian M. 6117 12/31/2016 Navy/Navy Reserve Pilot/Line Officer 03/70 -11/77 Active Duty, 11/77 - 10/91 Reserve Gearing, Scott R. 2975 12/31/2015 Air Fore/Air Force Reserve Communication Control Specialist 04/18//1968-5 years later Greene, Odis Barry 0682 12/31/2015 Navy/Navy Reserve Petty Office 3rd Class draftsman 02/13/66 - 03/08/71 Greenwold, Richard C 2716 12/31/2015 Air Fore/Air Force Reserve Avionics Maint. & Civil Engineering 11/6/1968-05/27-1972 10/9/1979-01/31/1984 Grill, Brian J. 158-RD 12/31/2016 Air Fore/Air Force Reserve Law Enforcement 01/28/74 - 02/25/77 Hager, Joseph 5126 12/31/2015 Army/Army Reserve 1956-1961 Hamill, James M. 0986 12/31/2015 Army/Army Reserve 701.10 Information Specialist 08/16/58 - 06/05/64 Hannon, Timothy 6848 12/31/2015 Marine Corps/Marine Corps Reserve Aircraft Supply Support 10/66- 02/70 Hertel, David A. 5013 12/31/2016 Navy/Navy Reserve Ocean Systems-Technician 7/31/1973-11/22/1974 Hoff, Eric C. 6488 12/31/2016 Air Fore/Air Force Reserve Electronic Technician 07/21/69 - 07/21/73 Huber, Lawrence L. 4875 12/31/2016 Army/ Army Reserve Infantry 10/83- 07/88 Huisinga, Marlin A. 1415 12/31/2016 Air Fore/Air Force Reserve Security Police 04/15/63 - 04/15/69 Irwin, Carl H. 7032 12/31/2016 National Guard G3 1961- 1967 Kadlowec, Jeffrey C. 6847 12/31/2015 Navy/Navy Reserve Lieutenant, Civil Engineer Corps, USNR, 5105 07/2010-Present King, Larry W. 3981 12/31/2015 Air Fore/Air Force Reserve & Army/Army Reserve General Only 8/1971-8-1977 Kirkman, Don Ray 1777 12/31/2015 Navy/Navy Reserve Radarman First Class 7/1944-7/1946 Klein, Keith K. 1323 12/31/2016 Navy/Navy Reserve USN Seabees Builder II (BUL2- E5) 02/23/65 - 02/21/67, 1961- 1965 USN Reserves, 02/67 - 06/67 Honorable Discharge Korchien, Richard 7163 12/31/2016 Army/Army Reserve Engineer 07/23 - 07/55 Lagoni, Carl W. 1773 12/31/2016 Air Fore/Air Force Reserve Aerial Drop Rigger 07/70 -07/75 Larson, Robert M. 1198 12/31/2015 Army/Army Reserve & National Guard Field Communications Crewman- Percussion Player 06/03/61 - 07/31/68 Lawler, Walter Edwing 145-RD 12/31/2016 Navy/ Navy Reserve General Seamanship- Navigation 03/14/74- 03/08/76 Lerner, Alan D. 5056 12/31/2015 Army/ Army Reserve & National Guard (FL) Wheeled & Tracked Vehicle Mechanic. CBR (chemical, biological and radiological)NCO 10/70 - 10/76 Livingston, Stanley C. 3279 12/31/2016 Navy/Navy Reserve Navy Fighter Pilot Carrier - All weather squadron 07/15/54 - 07/15/58 Loeper, Gerald 3253 12/31/2015 Navy/Navy Reserve YN3 07/15/72 - 07/14/75 Maahs, Steve D. 4308 12/31/2016 Army/Army Reserve & National Guard Airborne Infantry 05/88 - 05/92 US Army, 05/92 -05/95 NV National Guard MacDonald, Daniel E. 2951 12/31/2016 Navy/Navy Reserve Anti-Submarine Warfare Operator 1969 - 1973 Martinez, Leonardo G. 3894 12/31/2015 Marine Corps/Marine Corps Reserve Helicopter Mechanic 6/4/1964-5/4/1964 McCamant, Mack John 1800 12/31/2015 Navy/Navy Reserve Yeoman & Surveyor 3rd Class 1/1955-1/1957 - 2 yr Active Duty- Service & 6 yrs Reserve- Received Honorable Discharge McLaughlin, James D. 2390 12/31/2016 Army/ Army Reserve 10/66 - 01/72 Middleman, Barry P 4020 12/31/2015 National Guard Rifleman, Supply, Brigade Ammunition Officers Driver & General 1966 - 1972 Miller, John S. 3997 12/31/2015 Navy/Navy Reserve Naval Flight Officer 08/01/69- 04/01/96 Montgomery, John 5586 12/31/2016 Marine Corps/Marine Corps Reserve Communications Expert - Radio Operator - Forward Observer 04/01/81- 04/01/85 Morgan, Charles E. 1818 12/31/2015 Army/ Army Reserve Medical Technician 10/15/1946-12/1/1948 Morgan, Lynn Floyd 3176 12/31/2015 Navy/Navy Reserve Electronic Technician- Second Classs Petty Officer 04/11/1968-4/11/11/1974 - Active Duty 7/69/1968-2/9/1972- Beach Jumper Unit no 1. San Diego, CA Naylor, Russell 4223 12/31/2015 Army/ Army Reserve Logistics 11/18/68 - 01/20/00 Nelson, Wayne A. 6634 12/31/2016 Army/ Army Reserve Cannon Fire Direction Specialist - 13E 07/87 - 06/93 Nettel, Hans 7129 12/31/2015 Navy/ Navy Reserve Electronics Technician 06/22/1971-06/22/1977 Ofenloch, Kevin H. 314-RD 12/31/2015 Armor Officer & Operations Officer 09/18/74 to 10/14/84 NV Army National Guard - 10/14/84-10/02/08 Army Reserve 11/04/01 - 11/03/02 Active Army Parker, John D. 001-ID 12/31/2016 Air Fore/Air Force Reserve Illustrator 1970 - 1975 Pincolini, Bert 0900 12/31/2015 Army/ Army Reserve 91A10 Medical Corpsman 09/10/68 - 05/17/70 Porter, Jr. N. Claiborne 0739 12/31/2016 Army/Army Reserve Major, 1331 Combat Engineer, Construction Engineer 10/29/63 - 06/29/80 Potter, Jr John Romans 3643 12/31/2016 Army/ Army Reserve 11A Infantry Officer- 12D Facilities Engineer Officer -31A Military Police Officer- IG Inspector 06/70 - 06/96 Roberts, Lawrence 0938 12/31/2015 Marine Corps/Marine Corps Reserve 300 11/01/60 - 11/01/65 Sagin, Jr. John Charles 2933 12/31/2016 Air Fore/Air Force Reserve Air Police 06/66 - 01-70 Scott, Frederick S. 0937 12/31/2015 National Guard, Missouri Air National Site Development Specialist, Combat Support Squadron 04/15/66 Sherman, Robert S. 2780 12/31/2016 Marine Corps/Marine Corps Reserve None 1957 - 1965 Silva, Thomas M. 1471 12/31/2015 Air Fore/Air Force Reserve Air Traffic Controller & Staff Civil Engineers Officer 6/25/1956-6/25/1976 Simmons, Richard 7018 12/31/2016 Army/Army Reserve 11 Chorlie 01/06/1988-04/01-1994 Siros, Jr. Anthony J. 1533 12/31/2015 Army/ Army Reserve Specialist Map Intelligence 11/01/60 - 11/30/66 Smith, Dennis Donald 2001 12/31/2015 Army/Army Reserve Red Eye Platoon Leader- Retired Captain- Air Defense Artillery Approx. 7/10/1972-10/31/1972 Snyder, William E. 1312 12/31/2015 Army/Army Reserve Army Corp of Engineers, Operations Sgt. 06/69 - 01/72 Strobel, Russel A. 7181 12/31/2015 Navy/Navy Reserve Aviation Fire Control 08/1967-02/1970 Sundell, Larry J. 5464 12/31/2016 Army/Army Reserve 72B2U Comm Center Spec. 04/11/1966-01/08/1968 Tanner, James Lynn 2154 12/31/2016 Army/Army Reserve Quartermaster 11/1/1968-10/31/1974 Thoryk, Thomas P 1038 12/31/2015 Marine Corps/Marine Corps Reserve Platoon Leaders Class 1962 Warnstedt, Robert C. 019-ID 12/31/2015 Army/Army Reserve Process Photography IN, Psyop Battalion 83D20 5/10/1972-12/27/1976 Wetzel, Michael E. 4844 12/31/2016 Army/ Army Reserve 12B Combat Engineer. Construct floating bridges and obstacles. Prepare and install firing systems for demolition and explosives. 10/01/81 - 09/30/85 Whalen, Daniel P. 3515 12/31/2016 Air Fore/Air Force Reserve Architect/Civil Engineer 05/06/83 - 05/31/13 Williams, Anthony J. 3635 12/31/2016 Army/ Army Reserve Infantryman/Paratrooper MOS 11B1P 03/22/68 - 02/17/70 Williams, Carlin G. 2592 12/31/2015 National Guard Medic 1963-1969 Wilson, William K. 3148 12/31/2015 Navy/Navy Reserve Officer Candidate School (Commissioned Ensign) & Flight Training (Medical Rescue) 09-1969-05/1970 Wittler, George 5253 12/31/2015 Navy/Navy Reserve Aviation Specialist (Air Crew) 03/19/63- 03/20/67 Wolf, Robert F. 1929 12/31/2016 Marine Corps/Marine Corps Reserve 0141 - AdminMan 10/09/69 - 08/24/75 Wood, Richard D. 1118 12/31/2015 Army/Army Reserve Mt. Troups 1954-1956 Woodliff III, Frank 1936 12/31/2015 Navy/Navy Reserve Naval Line Officer Fall 1968 to May 1972 - Discharged from Navy Reserve May 1978 NRS 333.705(7) Consultant Reporting by Board or Commission to IFC

Board or Commission: NV State Board of Architecture, Interior Design and Residential Design Reporting Period: July 1, 2017, through December 31, 2017 Number of Consultants Contracted by the Board or Commission: 2

Amount Paid to Length of Time the Consultant from Consultant Name Purpose for Contracting with the Consultant Consultant Has Board or Been Employed Commission

Jim Wadhams, Esq. Fennemore Craig Jones Vargas 1 Suite 1400 Bank of America Lobbyist for Board during legislative sessions Since 1994. Monthly payments all year long. $6,874 Plaza 300 S. Fourth Street Las Vegas, NV 89101

2 Aaron Tveeter, CPA 3041 W Monthly accounting services Since 1995 (he was formerly with Zerga/Tveete $6,175

3 Louis Ling, Legal Counsel Services Since 9/1/2017 - $150 per hour $6,615

4 $ - 5 $ - 6 $ - 7 $ - 8 $ - 9 $ - 10 $ - 11 $ - 12 $ - 13 $ - 14 $ - 15 $ - Total: $ 19,664 ***Please add/remove additional rows as needed.***

Date: 01/09/18 Person Completing this Report: C. Monica Harrison - Executive Director NRS 333.705(7) Consultant Reporting by Board or Commission to IFC

Board or Commission: NV State Board of Architecture Reporting Period: January 1, 2017, through June 30, 2017 Number of Consultants Contracted by the Board or Commission: 2

Amount Paid to Length of Time the Consultant from Consultant Name Purpose for Contracting with the Consultant Consultant Has Board or Been Employed Commission Jim Wadhams, Esq. Fennemore Craig Jones Vargas Suite 1400 Bank of Since 1994. America Plaza Lobbyist for Board during legislative sessions Monthly payments $6,874 300 S. Fourth Street all year long. Las Vegas, NV 89101 1 Since 1995 (he Aaron Tveeter, CPA 3041 was formerly with W. Horizon Ridge Pkwy, Zerga/Tveeter Monthly accounting services $6,175 Ste. 170 Henderson, NV until 2007, and 89052 then he opened 2 his own firm). 3 $ - 4 $ - 5 $ - 6 $ - 7 $ - 8 $ - 9 $ - 10 $ - 11 $ - 12 $ - 13 $ - 14 $ - 15 $ - Total: $ 13,049 ***Please add/remove additional rows as needed.***

Date: 07/17/17 Person Completing this Report: Monica Harrison

NRS 333.705(7) Consultant Reporting by Board or Commission to IFC

Board or Commission: NV State Board of Architecture Reporting Period: July 1, 2016, through December 30, 2016 Number of Consultants Contracted by the Board or Commission: 2

Amount Paid to Length of Time the Consultant from Consultant Name Purpose for Contracting with the Consultant Consultant Has Board or Been Employed Commission Jim Wadhams, Esq. Fennemore Craig Jones Vargas Suite 1400 Bank of Since 1994. America Plaza Lobbyist for Board during legislative sessions Monthly payments $6,874 300 S. Fourth Street all year long. Las Vegas, NV 89101 1 Since 1995 (he Aaron Tveeter, CPA 3041 was formerly with W. Horizon Ridge Pkwy, Zerga/Tveeter Monthly accounting services $6,175 Ste. 170 Henderson, NV until 2007, and 89052 then he opened 2 his own firm). 3 $ - 4 $ - 5 $ - 6 $ - 7 $ - 8 $ - 9 $ - 10 $ - 11 $ - 12 $ - 13 $ - 14 $ - 15 $ - Total: $ 13,049 ***Please add/remove additional rows as needed.***

Date: 02/21/17 Person Completing this Report: Monica Harrison NRS 333.705(7) Consultant Reporting by Board or Commission to IFC

Name of the Board/Commission: Nevada State Board of Architecture, Interior Design and Residential Design Reporting Period: July 1, 2015 - December 30, 2015 Number of Consultants Contracted by the Board/Commission: 2 Amount Paid to Purpose for Contracting with the Length of Time of Consultant from Consultant Name Consultant Consultant Contract Board or Commission Jim Wadhams, Esq. Fennemore Craig Jones Vargas Lobbyist for Board during legislative Since 1994. Monthly Suite 1400 Bank of $6,875 America Plaza sessions payments all year long. 300 S. Fourth Street Las Vegas, NV 89101 1

Since 1995 (he was Aaron Tveeter, CPA formerly with 3041 W. Horizon Ridge Monthly accounting services Zerga/Tveeter until 2007, $7,200 Pkwy, Ste. 170 and then he opened his Henderson, NV 89052 own firm). 2

3 4

5 6 9 10 Total: $ 14,075

Today's Date: 1/22/2016 Person Completing Report: Gina Spaulding, Executive Director Assembly Bill 240 (2011) Consultant Reporting By Board or Commission to IFC

Name of the Board/Commission: Nevada State Board of Architecture, Interior Design and Residential Design Reporting Period: January 1, 2015, through June 30, 2015 Number of Consultants Contracted by the Board/Commission: 2 Amount Paid to Purpose for Contracting with the Length of Time of Consultant from Consultant Name Consultant Consultant Contract Board or Commission Jim Wadhams, Esq. Fennemore Craig Jones Vargas Lobbyist for Board during legislative Since 1994. Monthly Suite 1400 Bank of $6,875 America Plaza sessions payments all year long. 300 S. Fourth Street Las Vegas, NV 89101 1

Since 1995 (he was Aaron Tveeter, CPA formerly with 3041 W. Horizon Ridge Monthly accounting services Zerga/Tveeter until 2007, $6,175 Pkwy, Ste. 170 and then he opened his Henderson, NV 89052 own firm). 2

3 4

5 6 9 10 Total: $ 13,050

Today's Date: 6/30/2015 Person Completing Report: Gina Spaulding, Executive Director

Tab 3

NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

FINANCIAL STATEMENTS WITH SUPPLEMENTAL INFORMATION

FOR THE YEAR ENDED JUNE 30, 2017 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

FOR THE YEAR ENDED JUNE 30, 2017

TABLE OF CONTENTS

Page

Independent Auditor's Report 1-2

Management's Discussion and Analysis 3-7

Financial Statements: Statement of Net Position 8 Statement of Activities 9 Governmental Fund Balance Sheet 10 Reconciliation of the Governmental Fund Balance Sheet to the Statement of Net Position 11 Statement of Governmental Fund Revenue, Expenditures, and Changes in Fund Balance 12 Reconciliation of the Statement of Governmental Fund Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities 13

Notes to Financial Statements 14-23

Supplemental Information: Statement of Revenue and Expenditures - Budget and Actual 24 Notes to the Statement of Revenue and Expenditures - Budget and Actual 25 Schedule of the Board's Proportionate Share of the Net Pension Liability 26 Schedule of the Board's Pension Contributions 27 Notes to the Schedules of the Board's Proportionate Share of the Net Pension Liability and Pension Contributions 28

Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 29-30 Bradshaw, & Co., U.P Smith CPAs, Business Advisors & Consultants 5851 West Charleston La5 Vegas, Nevada 89146 (702) 878-9788 FAX (702) 878-4510

INDEPENDENT AUDITOR'S REPORT

To the Members of the Board Nevada State Board of Architecture, Interior Design and Residential Design Las Vegas, Nevada

Report on the Financial Statements We have audited the accompanying financial statements of the governmental act1v1t1es and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, (the "Board") as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the Board's basic financial statements as listed in the table of contents. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, as of June 30, 2017, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management's discussion and analysis on pages 3-7 and the schedules of the Board's proportionate share of the net pension liability and pension contributions on pages 26-28 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Nevada State Board of Architecture, Interior Design and Residential Design's basic financial statements. The budgetary comparison schedules on pages 24-25, are presented for purposes of additional analysis and are not a required part of the basic financial statements. The budgetary comparison schedules have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 25, 2017, on our consideration of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting and compliance.

Las Vegas, Nevada October 25, 2017

2 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS

FOR THE YEAR ENDED JUNE 30, 2017

Introduction

The following discussion and analysis of the Nevada State Board of Architecture, Interior Design and Residential Design (the Board's) financial performance provides an overview of the Board's financial activities for the year ended June 30, 2017. Management encourages readers to consider the information presented here in conjunction with the financial statements and notes. When referring to prior years data in this analysis we will be drawing upon information from last years' audited financial report.

Financial Highlights

• The net deficit of the Board at June 30, 2017 totaled $94, 171. • The Board's total net position decreased by $51,560 (121%) during fiscal year ended June 30, 2017. • As of June 30, 2017 the Board's governmental fund balance was $617,913, a decrease of $30,317 in comparison with the prior year. $568,484 of the fund balance is unassigned and is available for spending at the Board's discretion. The unassigned fund balance was 71 % of the total general fund expenditures. • Actual governmental fund revenues were less than budgeted revenues by $45,137 and governmental fund expenditures exceeded budget by $38,439. Governmental fund expenditures exceeded revenue by $30,317, a negative variance of $83,576 from the budget.

Overview of the Financial Statements

The Board's basic financial statements are comprised of three components: government-wide financial statements, fund financial statements, and notes to the financial statements. This report also contains other supplementary information.

Government-Wide Financial Statements:

The government-wide financial statements are designed to provide readers with a broad overview of the Board's finances, in a manner similar to private-sector business.

The statement of net position presents information on all of the Board's 1) assets and deferred outflows of resources and 2) liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as useful indicators of whether the financial position of the Board is improving or deteriorating.

The statement of activities presents information showing how the government's net position changed during the most recent fiscal year. Changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods.

3 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Overview of the Financial Statements (Continued)

Fund Financial Statements:

A fund is established to account for a specific activity or purpose. The Board only has a governmental fund type. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements. Because the governmental fund financial statements focus on near-term spendable resources, and the governmental activities on the government-wide financial statements have a longer term focus, a reconciliation of the differences between the two is provided following the fund financial statement's balance sheet and statement of revenues, expenditures and changes in fund balances, respectively.

Notes to the Basic Financial Statements:

The notes to the basic financial statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements and should be read with the financial statements.

Other Information:

In addition to the basic financial statements this report contains a statement of revenue and expenditures - budget and actual. This statement is prepared on the modified accrual basis of accounting and follows the notes to the financial statements.

4 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Government-Wide Financial Analysis

As previously mentioned, net position may serve over time as a useful indicator of a government's financial position. The following table reflects the condensed Statement of Net Position of the Board as of June 30, 2017 compared to the prior year.

Nevada State Board of Architecture, Interior Design and Residential Design Condensed Statement of Net Position As of June 30, 2017 and 2016

June 302 2017 2016 Assets: Total current assets $ 893,011 $ 952,368 Fees receivable, non current 42,344 38,241 Capital assets, net of accumulated depreciation 130,088 145,928 Total assets 1,065,443 1,136,537 Deferred outflows of resources: Deferred outflows relating to pensions 126,427 67,236 Liabilities: Total current liabilities 250,409 278,354 Total long-term liabilities 799,312 734,540 Total liabilities 1,049,721 1,012,894 Deferred inflows of resources: Deferred inflows relating to pensions 236,320 233,490 Net position: Invested in capital assets 130,088 145,928 Unrestricted (224,259) (188,539) Total net position $ (94,171) $ (42,611)

GASB 68, Accounting and Financial Reporting for Pensions requires the Board to report its proportionate share of the Public Employees' Retirement System of the State of Nevada (PERS) net pension liability, deferred outflows of resources and deferred inflows of resources on the statement of net position. Deferred outflows of resources at June 30, 2017 consisted of employer contributions to PERS made during the year and net differences between projected and actual earnings on pension plan investments. Long-term liabilities included $775,031 of net pension liability at June 30, 2017. Deferred inflows of resources at June 30, 2017 consisted of differences between expected and actual experience, and changes in proportion and differences between employer contributions and proportionate share of contributions. The net pension liability at June 30, 2017 has created a net position deficit.

5 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Government-Wide Financial Analysis (Continued)

The total net position of the Board decreased by 121 % from a deficit of $42,611 to a deficit of $94,171 in fiscal year 2017, a change of $51,560.

Net position at June 30, 2017 comprised of two components. The largest portion of the Board's net position, $130,088, is invested in capital assets. The Board uses these capital assets to provide services to licensees; consequently, these assets are not available for future spending. The unrestricted net position totaled ($224,259).

Analysis of Changes in Net Position

The following table compares the revenue and expenses for the current and previous fiscal year.

Nevada State Board of Architecture, Interior Design and Residential Design Condensed Changes in Net Position For the years ended June 30, 2017 and 2016

2017 2016 Revenue: Licensing and registration fees $ 624,285 $ 624,050 Enforcement and cost recovery fees 146,200 146,342 Interest income 616 238 Pension income 14,022 Total revenue 771,101 784,652 Expenditures: Personnel 492,537 532,322 Travel expenses 46,001 74,594 Operations 284,123 282,105 Total expenditures 822,661 889,021

Change in net position (51,560) (104,369) Fund balance: Beginning of year (42,611) 61,758 End of year $ (94,171) $ (42,611)

Revenues from licensing, registration, and enforcement and cost recovery fees were comparable to the prior year. Total revenue was down slightly due to fiscal year 2016 including some pension revenues being reported due to GASB 68 as previously discussed. Expenses for fiscal year 2017 decreased 7.5%, which was due to the retirement of the executive director in July 2016 and cut backs in travel expenses.

6 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

MANAGEMENT'S DISCUSSION AND ANALYSIS (CONTINUED)

FOR THE YEAR ENDED JUNE 30, 2017

Analysis of General Fund

As of June 30, 2017 the Board's general fund reported a fund balance of $617,913, a decrease of $30,317 in comparison with the prior year. The Board's fund expenses decreased $95,257. The Board cut back travel expenses approximately $29,000 and the Board's executive director retired in July 2016, which decreased payroll and related expenses approximately $67 ,000. Expenses for the year ended June 30, 2017 exceeded revenues by $30,317, which in tum decreased the fund balance.

Budgetary Highlights

General fund revenues of $768,093, on a budgetary basis, were less than budgeted revenues of $813,230 by $45,137 and general fund expenditures of $798,410 exceeded budgeted expenditures by $38,439. The number oflicensees at June 30, 2017 was 3,088, an increase of 32 from the prior year end.

Capital Assets

The Board's investment in capital assets for its governmental activities as of June 30, 2017 amounted to $130,088, net of accumulated depreciation. For government-wide financial statement presentation, all depreciable capital assets were depreciated from acquisition date to the end of the current fiscal year. Fund financial statements report capital asset purchases as expenditures.

Capital assets, net of accumulated depreciation, include leasehold improvements of $128,276 and furniture and equipment of $1,812. During fiscal year 2017, the annual depreciation expense was $15,840.

Long-Term Debt

At the end of the current fiscal year the Board's outstanding long-term obligations consisted of the accrual of compensated absences and the net pension liability.

Final Comments

Revenue from license fees and related sources in fiscal year 2018 are projected to show slight improvements as the economy continues to improve. Expenditures during fiscal year 2018 are projected to be fairly similar to those in fiscal year 2017.

This financial report is designed to provide a general overview of the Board's finances for all of those with an interest in the government's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Nevada State Board of Architecture, Interior Design and Residential Design, 2080 E Flamingo Road, Suite 120, Las Vegas, NV 89119.

7 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF NET POSITION

JUNE 30, 2017

ASSETS Current assets: Cash and cash equivalents (Note 2) $ 512,215 Investments (Note 2) 300,395 Prepaid expenses 49,429 Fees receivable (Note 3) 30,972 Total current assets 893,011 Fees receivable (net of allowance for doubtful accounts of $11,500) (Note 3) 42,344 Capital assets, net of accumulated depreciation (Note 4) 130,088 Total assets 1,065,443 DEFERRED OUTFLOWS OF RESOURCES Deferred outflows relating to pensions (Note 8) 126,427 LIABILITIES Current liabilities: Accounts payable 14,443 Accrued payroll liabilities 735 Licensing fees received in advance (Note 6) 233,250 Compensated absences (Note 5) 1,981 Total current liabilities 250,409 Long-term liabilities: Compensated absences (Note 5) 24,281 Net pension liability (Note 8) 775,031 Total long-term liabilities 799,312 Total liabilities 1,049,721 DEFERRED INFLOWS OF RESOURCES Deferred inflows relating to pensions (Note 8) 236,320 NET POSITION Invested in capital assets (Note 7) 130,088 Unrestricted (Note 7) (224,259) Total net position $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 8 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2017

Expenditures: Office compensation $ 355,747 Payroll taxes 9,238 Retirement contributions 54,378 Group health insurance 43,436 Workmen's comp 7,009 Board salaries 16,060 Travel expenses 46,001 Operating supplies and office expenses 38,199 Insurance expense 1,793 Program expenses 373 Professional fees 53,717 Rent and storage 102,462 Telephone and communications 14,423 Dues and registration 26,478 Database subscription 30,838 Depreciation expense 15,840 Pension expense 6,669 Total expenditures 822,661 Revenue: License fees 474,900 Certification fees 29,720 Reciprocity evaluation fees 62,100 Firm registrations 17,100 License restorations 29,540 Temporary licenses 3,500 Audit fees 1,250 Examination fees 4,425 Administrative fees 116,800 Enforcement cost recovery 29,400 Miscellaneous revenue 1,750 Interest income 616 Total revenue 771,101 Change in net position (51,560) Net position: Beginning of year, (42,611) End of year $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 9 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

GOVERNMENTAL FUND BALANCE SHEET

JUNE 30, 2017

ASSETS Cash and cash equivalents (Note 2) $ 512,215 Investments (Note 2) 300,395 Prepaid expenses 49,429 Fees receivable (Note 3) 30,972 Total assets $ 893,011 LIABILITIES AND FUND BALANCE Liabilities: Accounts payable $ 14,443 Accrued payroll liabilities 735 Compensated absences (Note 5) 1,981 Licensing fees received in advance (Note 6) 233,250 Unavailable fees receivable (Note 3) 24,689 Total liabilities 275,098 Fund balance: Nonspendable (prepaid expenses) (Note 7) 49,429 Unassigned (Note 7) 568,484 Total fund balance 617,913 Total liabilities and fund balance $ 893,011

The Notes to Financial Statements are an integral part of this statement. 10 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET TO THE STATEMENT OF NET POSITION

JUNE 30, 2017

Total fund balances - governmental fund and balance sheet $ 617,913 Amounts reported for governmental activities in the statement of net position are different because: Capital assets used in governmental activities are not reported in the fund 130,088 Enforcement/administration fees earned but not available are not reported as revenue in the fund 67,033 Compensated absences are not reported in the fund unless due and payable (24,281) Some liabilities, including net pension obligations, are not due and payable in the current period and, therefore, are not reported in the funds: Net pension liability (775,031) Deferred outflows and inflows of resources related to pensions are applicable to future periods and, therefore, are not reported in the funds: Deferred outflows of resources related to pension expense 126,427 Deferred inflows of resources related to pension expense (236,320) Net position of governmental activities - statement of net position $ (94,171)

The Notes to Financial Statements are an integral part of this statement. 11 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF GOVERNMENTAL FUND REVENUE, EXPENDITURES, ANDCHANGESINFUNDBALANCE

FOR THE YEAR ENDED JUNE 30, 2017

Revenue: License fees $ 474,900 Certification fees 29,720 Reciprocity evaluation fees 62,100 Firm registrations 17,100 License restorations 29,540 Temporary licenses 3,500 Audit fees 1,250 Examination fees 4,425 Administrative fees 113,792 Enforcement cost recovery 29,400 Miscellaneous revenue 1,750 Interest income 616 Total revenue 768,093 Expenditures: Office compensation 354,005 Payroll taxes 9,238 Retirement contributions 54,378 Group health insurance 43,436 Workmen's comp 7,009 Board salaries 16,060 Travel expenses 46,001 Operating supplies and office expenses 38,199 Insurance expense 1,793 Program expenses 373 Professional fees 53,717 Rent and storage 102,462 Telephone and communications 14,423 Database subscription 30,838 Dues and registration 26,478 Total expenditures 798,410 Excess of expenditures over revenue (30,317) Fund balance: Beginning of year 648,230 End of year $ 617,913

The Notes to Financial Statements are an integral part of this statement. 12 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

RECONCILIATION OF THE STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE TO THE STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED JUNE 30, 2017

Net change in governmental fund balance $ (30,317) Amounts reported for governmental activities in the statement of activities ("SOA") are different because: Capital outlays are not reported as expenses in the SOA. The depreciation of capital assets used in governmental activities is not reported in the fund. (15,840) Revenues in the SOA that do not provide current financial resources are not reported as revenues in the fund. This is the change in the amounts that were not considered available in the current year. 3,008 Compensated absences earned but do not require the use of current financial resources not reported as expenses in the fund. (1,742) Governmental funds report pension contributions as expenditures. However, in the SOA, the cost of pension benefits earned net of employee contributions is reported as pension expense: Pension contributions 54,378 Cost of benefits earned net of employee contributions (61,047) Changes in net position of governmental activities - statement of activities $ (51,560)

The Notes to Financial Statements are an integral part of this statement. 13 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS

JUNE 30, 2017

1. Reporting entity and summary of significant accounting policies:

Nevada State Board of Architecture, Interior Design and Residential Design (the "Board") is the licensing and regulatory agency for the practice of architecture, interior design and residential design in the State of Nevada. The Board is regulated by Chapter 623 of the Nevada Revised Statutes ("NRS"), which also specifies the authorized activities of the Board.

Reporting entity:

The Board's financial statements are not included in the general purpose financial statements of the State of Nevada (the "State") since the State does not exercise financial or administrative control over the Board. However the Board files an annual audit report with the State's Legislative Auditor each year.

Basis ofpresentation:

The financial statements of the Board have been prepared in accordance with generally accepted accounting principles as applied to governmental units. The Governmental Accounting Standards Board ("GASB") is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

The Board's basic financial statements include both government-wide financial statements and fund financial statements. A reconciliation of adjustments demonstrates the changes from the governmental fund balance sheet and statement of governmental fund revenue, expenditures and changes in fund balance to the government-wide statements of net position and activities.

Basis ofaccounting:

The government-wide financial statements consist of a statement of net position and a statement of activities, and are reported using the economic resources measurement focus and the accrual basis of accounting. All assets and deferred outflows and liabilities and deferred inflows are included on government-wide financial statements, including long-term assets and liabilities. Revenues are recorded when earned and expenses are recorded when the liability is incurred.

14 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

1. Reporting entity and summary of significant accounting policies (continued):

Basis ofaccounting (continued):

The governmental fund financial statements consist of a governmental fund balance sheet and statement of revenue, expenditures, and changes in fund balance, and are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Capital expenditures are not included in the Board's assets, but are included in the current year expenditures. Revenue is recognized as soon as it is both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. The Board considers all revenues reported in the governmental funds to be reported as revenues if collected within 60 days after year end. Expenditures generally are recognized when a liability is incurred, as under the accrual basis of accounting. However, expenditures related to compensated absences are reported only when payment is due. The Board has only a governmental fund type.

Estimates:

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenditures during the reporting period. Actual amounts could differ from those estimates.

2. Cash, cash equivalents and investments:

The Board can invest in banks or credit unions in the State of Nevada or institutions in Nevada whose business is the making of investments. The Board considers all highly liquid debt instruments with an original maturity of three months or less to be a cash equivalent. Investments at June 30, 2017 consisted of certificates of deposits in a financial institution with maturities on April 11, 2018.

The Board monitors the levels of credit risk of deposits, and has an approved Financial Investment Strategy which requires all certificates of deposits and money markets to be in insured accounts. Fixed income accounts are only allowed with investment grade bonds or better. The investment portfolio is also limited to 75% of the Board's reserves. The Board participates in the State's collateralization of public funds program. Under the collateralization of public funds program the depository is required to maintain as collateral acceptable securities having a fair market value that is at least 102 percent of the amount of the uninsured balances of the public money held by the depository.

15 NEV ADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

2. Cash, cash equivalents and investments (continued):

At June 30, 2017 the Board had the following deposits:

Deposits insured by FDIC $ 728,088 Deposits collateralized by securities 104,558 Deposits uninsured and uncollateralized $ 832,646

3. Fees receivable:

Fees receivable represent enforcement settlements agreed to by the Board and the respondent, net of an allowance for doubtful accounts. The amount recognized as an uncollectible balance is based on past collection history. On the governmental fund balance sheet, liabilities include $24,689 of enforcement fees receivable that are earned but not available.

4. Capital assets:

Furniture, fixtures and equipment with a cost of more than $500 and an estimated useful life of more than one year are capitalized and included at cost, net of accumulated depreciation, in the government-wide financial statements. Capital assets are depreciated using the straight-line method over three to seven years for furniture and equipment and twenty years for leasehold improvements. Maintenance and repairs that do not significantly add to the value or extend the useful life of the asset are expensed as incurred.

Acquisitions of fixed assets are considered expenditures in the year purchased and are not reflected on the governmental fund balance sheet.

Furniture, fixtures and equipment at June 30, 2017 consisted of:

Furniture Leasehold and improvements equipment Total Balance at cost on July 1, 2016 $ 304,685 $ 166,559 $ 471,244 Additions Disposals (1,442) (1,442) Balance at cost on June 30, 2017 304,685 165,117 469,802 Accumulated depreciation (176,409) (163,305) (339,714) Net balance on June 30, 2017 $ 128,276 $ 1,812 $ 130,088

16 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

5. Compensated absences:

It is the Board's policy to permit employees to accumulate earned but unused vacation and sick pay benefits. Vacation pay is limited to 30 days per employee per year, based on a calendar year. Sick leave is accrued when an employee accumulates in excess of 30 days, limited to a specific dollar amount based on time served.

The liability reported in the government fund financial statements represents the amount that is due and payable. All vacation and sick pay is accrued when incurred in the government-wide financial statements. The following is a summary of accrued compensated absences as reported on the government-wide statement of net position:

Balance Balance Current July 1, June 30, Portion of 2016 Additions Deductions 2017 Balance Accrued compensated absences $ 39,939 $ $ (13,677) $ 26,262 $ 1,981

It is estimated that $1,981 of the balance will be due in the next 12 months and the remaining balance of accrued compensated absences will be due in excess of one year.

6. Licensing fees received in advance:

The Board administers its licensing registration on a calendar year basis. Licensing fees received in advance includes collections from the renewals that relate ratably over the next fiscal year.

7. Net position and fund balances:

In the government-wide financial statements, the difference between the Board's total assets and total liabilities represents net position. Net position at June 30, 2017 consisted of two components - invested in capital assets and unrestricted. Unrestricted net position represents the net position available for future operations.

In the governmental fund financial statements, fund balance consisted of nonspendable and unassigned fund balances at June 30, 2017. The nonspendable fund balance consisted of prepaid expenses because these amounts are not in spendable form. The unassigned fund balance represents the remaining fund balance that has not been assigned, committed, or restricted. The Board has no assigned fund balances and has not adopted a policy to authorize anyone other than the Board Members to assign fund balances. The Board has not committed any fund balances. Fund balances can only be committed through a passing motion of the Board Members.

17 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan:

The Board is a public employer participating in the Public Employees Retirement System of the State of Nevada ("PERS"), a defined benefit cost-sharing multiple-employer program that is used to provide defined benefit pensions to employees of state governmental employers. There were 105,167 covered employees in all of PERS on June 30, 2016. The Board has no liability for unfunded obligations of the system as provided by NRS 286.110.

Benefits provided:

Benefits, as required by the Nevada Revised Statutes ("NRS" or "statute"), are determined by the number of years of accredited service at time of retirement and the member's highest average compensation in any 36 consecutive months with special provisions for members entering the plan on or after January 1, 2010 and July 1, 2015. Benefit payments to which participants or their beneficiaries may be entitled under the plan include pension benefits, disability benefits, and survivor benefits.

Monthly benefit allowances for members are computed at 2.5% of average compensation for each accredited year of service prior to July 1, 2001. For service earned on and after July 1, 2001, this multiplier is 2.67% of average compensation. For members entering the System on or after January 1, 2010, there is a 2.5% multiplier for all years of service. Regular members entering the System on or after July 1, 2015, have a 2.25% multiplier. The System offers several alternatives to the unmodified service retirement allowance which, in general, allow the retired employee to accept a reduced service retirement allowance payable monthly during his or her lifetime and various optional monthly payments to a named beneficiary after his or her death. Post-retirement increases are provided by authority ofNRS 286.575-.579.

Contributions:

Member contribution rates, which are actuarially determined, are established by NRS 286.421 for public employees enrolled in the contribution plan. Two contribution plans are offered to eligible employees, the employee/employer contribution plan and the employer-pay contribution plan. The employee/employer plan increases the employee's salary by 14.36% for fiscal year 2017. Under the employee/employer contribution plan, a contribution is deducted from the employee and a matching contribution is paid by the employer. The employer-pay contribution plan requires the employer to pay a contribution on a lower salary schedule. The rates for the employer-pay contribution plan for the years ended June 30, 2017, 2016, and 2015 were 28.00%, 28.00%, and 25.75%, respectively. The rates for the employee/employer contribution plan for the years ended June 30, 2017, 2016, and 2015 were 14.50%, 14.50%, and 13.25%, respectively. For the year ended June 30, 2017 total covered payroll was $331,830 and the total contribution requirements were $94,932, of which $54,378 was funded by the Board and $40,554 was funded by employees. For the years ended June 30, 2016 and 2015, contributions totaled $97,667 and $96,270, respectively.

18 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension liabilities, expense and deferred outflows and inflows ofresources related to pensions:

As of June 30, 2017, the Board reported a liability of $775,031 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The Board's proportion of the net pension liability of PERS was based on the total contributions due on wages paid during the measurement period, which includes combined employer and member contributions relative to the total combined employer and member contributions for all employers participating in PERS for the period ended June 30, 2016. The Board's proportion was 0.00576% for the measurement period ended June 30, 2016.

For the year ended June 30, 2017, the Board recognized pension expense of $6,669. As of June 30, 2017, the Board reported deferred outflows of resources and deferred inflows of resources related to the pension from the following sources:

Deferred Deferred outflows of inflows of resources resources Difference between expected and actual experience $ $ (51,898) Changes in assumptions Net difference between projected and actual earnings on pension plan investments 72,049 Changes in proportion and differences between Board contributions and proportionate share of contributions (184,422) Board contributions subsequent to the measurement date 54,378 $ 126,427 $ (236,320)

Deferred outflows of resources totaling $54,378 related to Board contributions to PERS subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2018.

19 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension liabilities, expense and deferred outflows and inflows of resources related to pensions (continued):

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:

Year ending June 30, 2018 $ (46,694) 2019 (46,695) 2020 (7,375) 2021 (24,305) 2022 (32,432) Thereafter (6,770) $ (164,271)

Actuarial assumptions:

PERS net pension liability was measured as of June 30, 2016 and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of that date. The total pension liability was determined using the following actuarial assumptions, applied to all periods included in the measurement:

Inflation rate 3.50% Payroll growth 5.00% (including inflation) Investment rate of return 8.00% (including 3.5% for inflation) Productivity pay increase 0.75% Projected salary increases Regular4.60%-9.75%, police/fire 5.25%-14.50%, depending on service Consumer price index 3.50%

The actuarial assumptions used in the June 30, 2016 valuation were based on the results of an experience study for the period from July 1, 2006 through June 30, 2012.

Mortality rates for healthy members were based on the RP-2000 Combined Healthy Mortality Table projected to 2013, as appropriate, with adjustments for mortality improvements based on Scale AA. Healthy female ages were set back one year and police/fire ages were set forward one year. Disabled employees mortality rates were based on the RP-2000 Disabled Retiree Mortality Table projected to 2013 and were set forward three years.

20 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Investment returns:

The target asset allocation for investments was adopted by the PERS Board, is reviewed by the PERS Board annually, and is designed to meet the future risk and return needs of PERS. The following was the target asset allocation policy as of June 30, 2016: Long-term geometric Target expected real allocation rate ofreturn* Domestic equity 42.00% 5.50% International equity 18.00% 5.75% Domestic fixed income 30.00% 0.25% Private markets 10.00% 6.80%

*As of June 30, 2016, PERS' long-term inflation assumption was 3.50%

Discount rate:

The discount rate used to measure the total pension liability of PERS was 8.00% as of June 30, 2016. The projection of cash flows used to determine the discount rate assumed that employee and employer contributions will be made at the rate specified in statute. Based on that assumption, the pension plan's fiduciary net position at June 30, 2016 was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability as of June 30, 2016.

The Board's proportionate share of the net pension liability is sensitive to changes in the discount rate. The following presents the Board's proportional share of the net pension liability calculated using the discount rate of 8.00%, as well as what the Board's proportional share of the net pension liability would be if it were calculated using a discount rate that is 1 percentage point lower (7.00%) and 1 percentage point higher (9.00%) than the current discount rate:

1% Decrease Discount rate 1% Increase Board's proportionate share of the net pension liability $ 1,136,043 $ 775,031 $ 474,672

21 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

8. Pension plan (continued):

Pension plan fiduciary net position:

PERS issues a publicly available financial report that includes financial statements and required supplemental information as well as a GASB 68 report. These reports may be obtained at www.nvpers.org. The plan's fiduciary net position has been determined on the same basis as that used by the plan.

9. Commitments and contingencies:

Operating leases:

The Board currently leases approximately 4,955 square feet of office space located at 2080 E. Flamingo Road, Suite 120, Las Vegas, Nevada 89119 with minimum monthly rental payments between $8,424 and $8,919 through October 2021. The Board also leases office equipment with minimum monthly rental payments totaling $298 through April 2020.

The following is a schedule of future minimum rental payments required under the leases:

Year ending June 30, 2018 $ 106,638 2019 106,855 2020 108,048 2021 107,028 2022 35,676 $ 464,245

The Board incurred $104,656 in rental expenditures for the year ended June 30, 2017, under the leases.

Concentration:

At June 30, 2017, three individuals accounted for 48% of fees receivable on the statement of net position and four individuals accounted for 53% of fees receivable on the governmental fund balance sheet.

Litigation:

The Board is a party to legal actions regarding a former licensee. Management anticipates favorable results of these matters and believes that there will be no material impact on the Board's financial position.

22 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO FINANCIAL STATEMENTS (CONTINUED)

JUNE 30, 2017

10. Compliance with Nevada Revised Statutes and Nevada Administrative Code:

The Board conformed to all significant statutory constraints on its financial administration during the fiscal year ended June 30, 2017.

11. Subsequent events:

Management has evaluated subsequent events through the report date, which is the date the financial statements were available to be issued.

23 SUPPLEMENTAL INFORMATION NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

STATEMENT OF REVENUE AND EXPENDITURES - BUDGET AND ACTUAL

FOR THE YEAR ENDED JUNE 30, 2017 With Comparative Memorandum Only Actual Total for June 30, 2016

June 30 2017 June 30, 2016 12 months Budget variance 12 months Actual Builget over (under) comparative Revenue: Licenses and renewals $ 474,900 $ 486,900 $ (12,000) $ 475,200 Certification fees 29,720 30,000 (280) 31,395 Reciprocity evaluation fees 62,100 57,900 4,200 57,900 Firm registrations 17,100 7,500 9,600 12,600 License restorations 29,540 30,000 (460) 35,240 Temporary licenses 3,500 2,500 1,000 3,000 Audit fees 1,250 2,250 (1,000) 2,250 Examination fees 4,425 3,000 1,425 3,550 Administrative fees 113,792 150,000 (36,208) 108,281 Enforcement cost recovery 29,400 40,000 (10,600) 22,228 Miscellaneous income 1,750 2,940 (1,190) 2,915 Interest income 616 240 376 238 Total revenue 768,093 813,230 ~45,1372 754,797 Expenditures: Office salaries 352,730 331,503 21,227 399,706 Workmen's comp 7,009 5,806 1,203 7,039 Retirement contributions 54,378 51,005 3,373 67,236 Payroll taxes 9,238 7,925 1,313 8,719 Group health insurance 43,436 42,036 1,400 49,626 Board salaries 16,060 14,000 2,060 16,200 Longevity pay 1,275 1,225 50 2,425 Travel out-of-state 18,891 25,000 (6,109) 32,720 Travel in-state 27,110 28,000 (890) 41,875 Operating supplies 7,806 8,151 (345) 10,077 Bank & merchant fees 16,099 16,048 51 15,733 Printing and copying 1,811 1,500 311 2,566 Insurance expense 1,793 1,829 (36) 1,793 Staff training 73 1,000 (927) 725 Examination expense 300 700 (400) 150 Rent and storage 102,462 102,462 103,452 Postage and meter rental 5,356 7,257 (1,901) 7,399 Telephone 7,380 7,256 124 7,311 Dues and registration 26,478 22,700 3,778 25,836 Accounting fees 25,376 25,375 1 24,375 Lobbyist fees 13,750 13,750 13,750 Calligrapher 2,019 1,586 433 1,768 Public relations 500 (500) AG legal counsel fees 12,572 1,000 11,572 2,718 Computer expenses 3,678 1,000 2,678 1,864 Equipment lease 3,434 3,150 284 3,150 Furniture and equipment 15 500 (485) 2,652 Data communication 7,043 6,816 227 12,086 Database subscription 30,838 30,891 ~532 30,716 Total expenditures 798,410 759,971 38,439 893,667 Expenditures (over) under revenue (30,317) 53,259 $ {83,5762 $ ~138,8702 Beginning fund balance 648,230 648,230 Ending fund balance $ 617,913 $ 701,489

The Notes to the Statement are an integral part of this statement. 24 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO THE STATEMENT OF REVENUE AND EXPENDITURES­ BUDGET AND ACTUAL

FOR THE YEAR ENDED JUNE 30, 2017

Budget data:

The Nevada State Board of Architecture, Interior Design and Residential Design is exempt from Nevada Revised Statute Chapter 353 (commonly referred to as the State Budget Act) effective July 1, 2001. Although the Board's budgeting and accounting practices and procedures are no longer under the oversight of the Department of Administration, the Board continues to develop and adopt an annual budget as an integral part of the Board's internal controls and administrative procedures. The budget is prepared on the modified accrual basis of accounting.

25 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF THE BOARD'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY

FOR THE YEAR ENDED JUNE 30, 2017

Public Employees' Reiterment System of Nevada

Last 10 Fiscal Years*

2015 2016 2017 Board's proportion of the net pension liability 0.00718% 0.00621% 0.00576%

Board's proportionate share of the net pension liability $ 748,788 $ 712,001 $ 775,031

Board's covered - employee payroll $ 366,490 $ 344,493 $ 331,830

Board's proportionate share of the net pension liability as a percentage of its covered - employee payroll 204.31% 206.68% 233.56%

Plan's proportionate share of the net pension laiability as a percentage of the plan's total pension liability 76.3% 75.10% 72.2%

* The amounts presented for each fiscal year were determined as of 6/30. * Fiscal year 2015 was the 1st year of implementation, therefore only three years are shown

The Notes to the Schedule are an integral part of this Schedule. 26 NEVADA STATE BOARD OF ARCIDTECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

REQUIRED SUPPLEMENTARY INFORMATION SCHEDULE OF THE BOARD'S PENSION CONTRIBUTIONS

FOR THE YEAR ENDED JUNE 30, 2017

Public Employees' Reiterment System of Nevada

Last 10 Fiscal Years*

2014 2015 2016 2017 Contractually required contributions $ 77,726 $ 69,196 $ 67,236 $ 54,378 Contributions in relation to the contractually required contribution (77,726) (69,196) (67,236) (54,378) Contribution deficiency (excess) $ $ $ $

Board's covered - employee payroll $ 413,558 $ 366,490 $ 344,493 $ 331,830

Contribution as a percentage of covered - employee payroll 19% 19% 20% 16%

* Schedule is intended to show information for 10 years. Data is not available for fiscal years prior to 2014.

The Notes to the Schedule are an integral part of this Schedule. 27 NEVADA STATE BOARD OF ARCHITECTURE, INTERIOR DESIGN AND RESIDENTIAL DESIGN

NOTES TO THE SCHEDULES OF THE BOARD'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND PENSION CONTRIBUTIONS

FOR THE YEAR ENDED JUNE 30, 2017

Changes ofbenefit terms:

Benefit terms for participants in Public Employees' Retirement System of Nevada ("PERS") changed for regular members entering the system on or after July 1, 2015 to have a 2.25% multiplier of the average compensation for each accredited year of service. Other member benefit terms remain unchanged.

Changes ofassumptions:

There have been no changes in actuarial assumptions or methods since the last valuation.

Method and assumptions used in calculations ofactuarially determined contributions:

The actuarially determined contribution rates in the schedule of contributions are determined on an annual basis by PERS. The following actuarial methods and assumptions were used to determine actuarial contribution rates:

Actuarial cost method: Entry age normal Amortization method: Level percentage Amortization period: 30 years through June 30, 2011 and thereafter a period equal to the truncated average remaining amortization period of all prior UAAL layers until average is less than 20 years, and thereafter a period of 20 years would be used Asset valuation method: 5 year smoothed market Inflation rate: 3.50% Payroll growth: 6.50% per year for regular employees and 7.5% for police/fire Investment rate of return: 8.00% including 3.50% for inflation

Covered employee payroll:

Covered employee payroll includes salaries and wages for Board employees that are provided with a pension through PERS.

28 Bradshaw, & Co., LIP Smith CPAs, Business Advisors & Consultants 5851 West Charleston Las Vegas, Nevada 89146 (702) 878-9788 FAX (702) 878-4510

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Members of the Board Nevada State Board of Architecture, Interior Design and Residential Design

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities and the governmental fund of the Nevada State Board of Architecture, Interior Design and Residential Design, as of and for the year ended June 30, 2017, and the related notes to the financial statements, which collectively comprise the Nevada State Board of Architecture, Interior Design and Residential Design's basic financial statements, and have issued our report thereon dated October 25, 2017. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the Nevada State Board of Architecture, Interior Design and Residential Design's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control. Accordingly, we do not express an opinion on the effectiveness of the Nevada State Board of Architecture, Interior Design and Residential Design's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

29 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Nevada State Board of Architecture, Interior Design and Residential Design's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations and contracts, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Las Vegas, Nevada October 25, 2017

30 Tab 5

NSBAIDRD Organization Chart

NSBAIDRD Board Legal Counsel

Executive Director

Administration Public Information Enforcement

Executive Administrative Public Information Chief Investigator Assistant Assistant Coordinator Tab 6

2014-2019 Strategic Plan

As of December 17, 2014 TABLE OF CONTENTS

Section I: Background ...... 2 About NSBAIDRD ...... 3 Executive Summary ...... 3 Process Overview ...... 4 Purpose of the Strategic Plan...... 4 Overview of the Planning Process ...... 4 Strategic Plan & Accountability Structure ...... 5 Outline of the Plan Structure ...... 5 Plan Governance and Accountability ...... 6 Section II: Core Foundation and Envisioned Future ...... 7 Our Foundation: Mission & Values Statements ...... 8 Mission – Why do we exist?...... 8 Values – How will we behave? ...... 8 Envisioned Future: Vision Statement ...... 8 Vision – Where are we going? ...... 8 Section III: Strategic Position ...... 9 Current Position ...... 10 SWOT Summary ...... 10 Customer Segment ...... 11 Our Customers and Their Needs ...... 11 Section IV: Long-Term Strategic Direction ...... 13 Long-Term Goals - Overview ...... 14 Long-Term Goals – What Is Our Long-Term Focus? ...... 14 Strategic Themes - Our Approach ...... 14 Long-Term Goals – The Strategy Rationale ...... 15 1. Public Protection ...... 15 2. Professional Registration ...... 15 3. Outreach and Collaboration...... 15 4. Organizational Effectiveness ...... 16 Section V: Strategic Plan Detail ...... 17 Strategic Plan At-A-Glance ...... 18 Strategic Plan Detail ...... 19 Priority Objectives for 2013-14 ...... 24 Plan Implementation ...... 24

Page | 1

SECTION I: BACKGROUND

Page | 2

ABOUT NSBAIDRD

EXECUTIVE SUMMARY The Nevada State Board of Architecture (NSBA) was created as a Practice/Title act by the Nevada Legislature in 1949 to safeguard the public’s health, safety, and welfare. The residential design discipline was enacted as a Practice/Title act by the Legislature and combined with the NSBA in 1975 and the registered interior design discipline was added to the NSBA when the Nevada Legislature created the Practice/Title Act of Registered Interior Designer in 1995. The NSBA was renamed in 1995 as the Nevada State Board of Architecture, Interior Design and Residential Design (NSBAIDRD).

The activities of NSBAIDRD benefit two categories of people. First, regulation protects the public at large. The primary responsibility of an architect is to design buildings which are safe, durable, and satisfy reasonable environmental standards. To accomplish this, the architect’s design must satisfy the applicable requirements of law and also must be a correct application of the skills and knowledge of the profession. It should be emphasized that the results of faulty design will be injurious not only to the person who engages the architect but also to third parties who inhabit or use the building. Registered interior designers practice in a multi-faceted profession in which creative and technical solutions are applied within a structure to achieve a built interior environment. Designs must adhere to code and regulatory requirements. The responsibility of a residential designer is to design single-family dwelling units and multi-family dwelling structures that do not exceed two stories in height and is composed of not more than four units in each structure which are safe, durable and satisfy reasonable environmental standards.

Second, regulation protects the consumer of services rendered by architects, registered interior designers and residential designers, thus ensuring that those who hire architects, registered interior designers and residential designers are not victimized by incompetence or dishonesty. It is equally necessary that those who cannot meet minimum standards by way of education, experience, and examination be prevented from misrepresenting themselves to the public.

NSBAIDRD is composed of nine members of which, by law, five are architects, two are registered interior designers, one is a residential designer, and one is a public member. All nine members are appointed by the Governor.

Page | 3

PROCESS OVERVIEW

PURPOSE OF THE STRATEGIC PLAN The purpose and desired outcomes of the NSBAIDRD Strategic Plan are as follows:

• Strategic thinking, high level planning • Streamlined process with an engaging/quick approach • Final plan should be simple and achievable • Plan should be a 3-5-year roadmap for the organization with clear goals on where the organization is headed and how they are going to get there • The Board should be able to easily implement the plan into its routine. It shouldn’t sit on a shelf.

OVERVIEW OF THE PLANNING PROCESS

The NSBAIDRD planning process was initiated in February 2013 with the Board’s decision to develop a newly revised strategic plan. In an effort to improve upon the previous planning cycle, M3 Planning took a simple and streamlined approach - purposefully building from previous planning efforts, engaging everyone from Board to staff, and focusing on what was most relevant.

The following Process Overview highlights the activities and deliverables of each planning phase:

Discovery Phase: The initial discovery phase included process refinement, identification of inputs to be gathered and decisions around the outcome and final deliverable. Executive interviews were conducted with the Executive Director, Chairman of the Board and two individual Board Members to establish expectations and gather input around strategic priorities. Initial data was gathered and planning assumptions were confirmed.

Phase 1 - Stakeholder Input: The objective of Phase 1 was to gather input from NSBAIDRD Board and Staff. A Staff Survey was conducted to solicit input around strategic priorities, SWOT, planning expectations and strategic direction of the organization. All feedback was summarized in a Stakeholder Input Report and served as key information to establish the foundation of the draft plan.

Phase 2 - Establish Strategic Direction: Board and Staff met for a full-day Strategic Planning Session to develop the high level Plan. The NSBAIDRD mission statement and values were confirmed and refreshed. A vision statement and long- term strategic goals were established. Objectives and performance measures were also developed to support the strategic goals. A draft plan was established to present and refine with the Board.

Phase 3 - Develop Action Plans: The NSBAIDRD staff will engage in follow-up work to determine short-term action items to support the annual objectives.

Phase 4 - Implementation: NSBAIDRD staff will address and update progress to the Strategic Plan on a frequent basis; ensuring formal status updates to the Board twice per year (at minimum).

Page | 4

STRATEGIC PLAN & ACCOUNTABILITY STRUCTURE

OUTLINE OF THE PLAN STRUCTURE The NSBAIDRD plan consists of the following components, beginning with the broadest, long-term elements to the more specific, short-range and tactical activities:

Plan Structure The detailed plan is structured using the following numeric system: 1. Strategic Goal (Focus – life of the plan) 1.1 Org-Wide Objective – SMART – outcome oriented 1.1.1 Action Items - Specific action items owned by staff to accomplish each annual objective

Vision Statement: A concise and vivid statement articulating NSBAIDRD’S future, answering the question: what will the NSBAIDRD look like in 5-10 years?

Mission Statement: An overarching, timeless declaration of NSBAIDRD’s core purpose, answering the question: why do we exist?

Core Values: Shared attributes and behaviors that inform and guide our actions in delivering services. Enduring, passionate and distinctive core beliefs; guiding principles that explain why the organization does what it does, and what the organization stands for. Values guide the organization in its daily business.

Strategic Goals: The long-term, continuous strategic focus areas that move the organization closer to achieving the vision. NSBAIDRD’s Strategic Goals are seen as having a five-year time horizon.

Objectives: Explain how we will accomplish the strategic goals over the life of the plan, with clear results associated with the goals. Set by the Board.

Key Performance Measures: Quantifiable measures that show evidence of movement toward the NSBAIDRD’s Strategic Goals, and ultimately to achieving the Vision. Key Performance Measures are viewed as the most important performance measure for a strategic priority/goal (based on a strategy or major initiative).

Short-Term Actions: Explain what will be accomplished in the short-term to accomplish the objectives. Short-term actions are developed by staff and include full action plans to support each objective fully.

Page | 5

PLAN GOVERNANCE AND ACCOUNTABILITY The following accountability structure indicates who owns the outcome of each component of the strategic plan, as well as the planning time frame for each.

Page | 6

SECTION II: CORE FOUNDATION AND ENVISIONED FUTURE Mission, Vision, Values

Page | 7

OUR FOUNDATION: MISSION & VALUES STATEMENTS

MISSION – WHY DO WE EXIST?

The mission of the Nevada State Board of Architecture, Interior Design and Residential Design is to protect the health, safety and welfare of the public by assuring the quality of the built environment.

VALUES – HOW WILL WE BEHAVE?

The Nevada State Board of Architecture, Interior Design and Residential Design will strive for the highest possible quality throughout all of its programs, making it an outstandingly effective and efficient regulatory organization.

NSBAIDRD’s foundational core values are:

• Participatory: Continue involvement with the National Council of Architectural Registration Boards, the Council for Interior Design Qualification and other organizations appropriate to the mission of the agency.

• Professional: Treat all persons who interact with the Board as valued customers.

• Proactive: Focus on prevention and exercise leadership among consumer protection and professional practice groups; provide information and education to consumers, students, candidates, clients, registrants, and others.

• Progressive: Utilize the most advanced means for providing services.

• Principles: Conduct all business with honesty and integrity, ensuring the best outcome for our stakeholders.

ENVISIONED FUTURE: VISION STATEMENT

VISION – WHERE ARE WE GOING?

Our vision is to ensure professional registration for all architects, interior designers and residential designers practicing in Nevada and to be a leader in the industry through constantly enhanced services and public outreach.

We will achieve this through… • Providing excellent customer service • Setting exemplary standards and credentialing requirements • Staying on the forefront of regulation/enforcement • Engaging with the public through education and outreach efforts • Collaboration and partnership • Continuing education • Staying actively involved on a state, regional and national level

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SECTION III: STRATEGIC POSITION SWOT Analysis

Page | 9

CURRENT POSITION

CURRENT STATE OF THE ORGANIZATION

The Nevada State Board of Architecture, Interior Design and Residential Design is a dynamic organization that is actively involved in the regulation of the professions of architecture, registered interior design and residential design. Negative economic conditions over the past five years have expedited reductions in the overall registration numbers in all three professions. Outdated technology continues to be a challenge that prevents staff from streamlining office efficiencies. Recent board decisions to invest in a new software program to track, manage and license registrants will utilize the latest technology to improve workflow processes and provide an online renewal system for its license renewals.

BUSINESS CONDITIONS

In developing its strategic plan, NSBAIDRD must access the external factors which NSBAIDRD views as significantly impacting the professions of architecture, registered interior design and residential design, in general, and NSBAIDRD’s mission in particular. The external factors identified at the sessions were:

• changes in practice • construction industry • economy • governmental approach • interstate and international practice • project delivery • technology

SWOT SUMMARY

Strengths: Opportunity: • Financial autonomy of the Board • New board members bring new • Culture of respect ideas/perspectives • Enforcement division • New technology could improve efficiency • National reputation and ability to communicate more • Blue Book effectively • Staff’s level of customer service • Increasing opportunities to reach out to • Strong and dedicated staff potential licensees • Longevity of current board and staff • Emergence of potential partner • Success in offering continuing education organizations credits • Legislative perception of the Board • Diverse background of board members • Leadership on a National level Weaknesses: Threat/Challenges: • Current use of technology • Loss of key personnel • Overreliance on key personnel • Political threat of deregulation • Long-term planning • Economic instability • Inefficient business processes • Technology • Reactive (vs. proactive) approach to • Legislature enforcement • Natural disasters - fire, earthquake, water • Remoteness of our state - geographical challenge • “Walmarting” of the profession Page | 10

CUSTOMER SEGMENT

The NSBAIDRD has a variety of customers it must serve, all with unique and specific needs. NSBAIDRD' strategic focus areas related to its customers include increased focus on education and outreach across all customer groups, more involvement and presence with professional organizations and continuing to enhance and deliver quality customer service.

OUR CUSTOMERS AND THEIR NEEDS

Customer Group Customer Needs Clients – procurers of service • Enforcement, policing of practice, and recourse • Education and outreach Students • Coordination with schools/educational institutions • Relevant exams, access to licensure and information • Outreach and information Interns • Relevant exams, access to licensure and information • Outreach and information Candidates • Relevant exams, access to licensure and information • Outreach and information Emerging Professionals • Relevant exams • Outreach and Information Registrants • Regulating the practice • Policing of unlicensed practice • Continuing education • Outreach and information Building Officials • Maintain standards, policing, and information • More outreach with the building officials • Better use of technology (ex: Skype) to fill the gap related to remoteness Legislature/Legislators • Protection of the public interest and efficient administration of program • Deliver our message and educate the newly elected • Frequent Outreach; different method of outreach (caucus type) - use technology so they know our faces Professional Organizations • Policing the profession • Information, outreach and participation • More outreach/establish our presence National Council of • Information, participation, and support Architectural Registration • Outreach/Bigger presence Boards • Attending meetings • Voting on bylaws/amendments/resolutions • Serving on committees

Page | 11

Council for Interior Design • Information, participation, and support Qualification • Outreach/Bigger presence • Volunteering on committees • Attending meetings • Voting on bylaws/amendments/resolutions • Serving on committees Nevada Construction Industry • Information, participation, and support Relations Committee • Serving on committee • Continue to publish Blue Book • Use committee to address/respond to issues of mutual concern Educational Institutions • Information, participation, outreach and support • Speaking to students and educators about the practices of architecture, interior design and residential design

Page | 12

SECTION IV: LONG-TERM STRATEGIC DIRECTION Long-Term Goals and Strategy Rational

Page | 13

LONG-TERM GOALS - OVERVIEW

LONG-TERM GOALS – WHAT IS OUR LONG-TERM FOCUS?

The Nevada State Board of Architecture, Interior Design and Residential Design has established four long-term goals which provide the framework for the results it wants to achieve in furtherance of its mission.

1. Public Protection Protect consumers by investigating violations and effectively enforcing laws, regulations and rules of conduct.

2. Professional Registration Ensure the professional competency and qualifications of those practicing architecture, registered interior design and residential design through establishing standards of registration current and relevant to a changing industry.

3. Outreach and Collaboration Increase public and professional awareness of NSBAIDRD’s mission, activities and services.

4. Organizational Effectiveness Enhance organizational effectiveness and development of our team.

STRATEGIC THEMES - OUR APPROACH

The following themes are the general methods by which NSBAIDRD intends to reach its vision. Like a “common thread” that weaves through everything the organization does; staff and Board will approach its work keeping the following themes at the forefront.

• Agility (Adaptability) – remaining flexible and adaptable with the changing industry and environment. • Customer Service – approaching all of our work with the highest quality customer service. • Outreach – increasing our outreach and awareness efforts across all customer groups.

Page | 14

LONG-TERM GOALS – THE STRATEGY RATIONALE

1. PUBLIC PROTECTION Goal: Protect consumers by investigating violations and effectively enforcing laws, regulations and rules of conduct.

Strategic Intent: NSBAIDRD’s core purpose is to protect the health, safety and welfare of the public by assuring the quality of the built environment - this is achieved through ensuring licensure/registration, investigating violations of unlicensed practice and enforcing the rules of conduct. There are two types of unlicensed practice, 1) violations made unintentionally by practitioners that come to the State (unaware of specific rules) and have no intention of breaking the law and 2) those that are made intentionally to take short cuts or make a profit. Any violation is a threat to the welfare and safety of the public. NSBAIDRD is strategically focused on increased prevention efforts and educational outreach to minimize violations that are made unintentionally. NSBAIDRD must remain diligent about investigation, enforcement and regulation to decrease violations in general. Strategic focus to ensure public protection is two-fold: Prevention and Enforcement.

2. PROFESSIONAL REGISTRATION Goal: Ensure the professional competency and qualifications of those practicing architecture, registered interior design and residential design through establishing standards of registration current and relevant to a changing industry.

Strategic Intent: NSBAIDRD is responsible for developing the standards of professional licensure/registration for the disciplines of architecture, registered interior design and residential design in Nevada. The strategic intent and focus of the professional registration goal is the establishment of standards that are relevant and current and ensuring examinations and registration requirements remain pertinent for all 3 disciplines. NSBAIDRD will achieve this through Board members actively practicing in the professions and remaining involved with national organizations. NSBAIDRD Board and staff will remain up to date, engaged, educated and progressive in the three professions and ensure that standards evolve as the environments change and as we continue to learn. NSBAIDRD is committed to looking forward, remaining current and ensuring relevancy as it relates to the constantly evolving professions.

3. OUTREACH AND COLLABORATION Goal: Increase public and professional awareness of NSBAIDRD’s mission, activities and services.

Strategic Intent: Outreach and increased awareness is a key strategic theme for NSBAIDRD and a focus that is intertwined in many of the goals/objectives in the strategic plan. The intent behind the outreach and collaboration goal is to increase awareness not only of the mission and services of NSBAIDRD, but also to enhance positive public perception, credibility, and visibility in the industry. NSBAIDRD will focus on increased outreach efforts to students, professionals and the public. The Board will also increase focus on collaboration, partnerships and active participation with national organizations. To reach students, NSBAIDRD will conduct outreach efforts and presentations to all design related programs in Nevada. To further reach to professionals, NSBAIDRD will continue to assess, refine and increase the effectiveness of communications with existing registrants as well as development of legislative outreach and a public awareness campaign. NSBAIDRD will continue to partner with organizations to help NSBAIDRD further its mission and goals and expand our influence on a national level. Outreach is a key strategy that is interwoven through all of NSBAIDRD’s goals and objectives.

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4. ORGANIZATIONAL EFFECTIVENESS Goal: Enhance organizational effectiveness and development of our team.

Strategic Intent: NSBAIDRD recognizes that the organizational team is the key to being successful and achieving its long- term vision. In order to stay proactive in a changing industry, it is critical to invest in people while enhancing the organizational environment. This will be accomplished through upgrading technology (moving toward being paperless), cross-training, knowledge transfer and professional development to strengthen the skills and abilities of the NSBAIDRD staff and the Board. NSBAIDRD will develop a succession plan to be prepared for future organizational shifts and will continue to maintain and enhance the positive environment and organizational values as well as the collaborative, supportive working relationship between staff and the Board. NSBAIDRD will remain positively focused on enhancing our working environment, professional development and organizational effectiveness.

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SECTION V: STRATEGIC PLAN DETAIL Long-Term Goals and Supporting Objectives/Actions

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STRATEGIC PLAN AT-A-GLANCE

PUBLIC PROTECTION GOALS & ORGANIZATION OBJECTIVES

1 Protect consumers by investigating violations and effectively enforcing laws, regulations and rules of conduct.

1.1 Enforcement: Enforce laws, regulations and rules of the Board to decrease/eliminate unlicensed practice in Nevada.

1.2 Proactive Prevention: Increase education and outreach efforts to proactively prevent and reduce the number of violations in the practices of architecture, registered interior design and residential design.

PROFESSIONAL REGISTRATION GOALS & ORGANIZATION OBJECTIVES

2 Ensure the professional competency and qualifications of those practicing architecture, registered interior design and residential design through establishing standards of registration current and relevant to a changing industry. 2.1 Registration: Ensure professional qualifications of those practicing architecture, registered interior design and residential design by setting relevant requirements for education, experience and examinations and remaining actively involved at multiple levels (local, state, regional and national).

2.2 Continuing Education: Facilitate/promote development and ongoing maintenance of professional competency through offering equal opportunity continuing education for all 3 disciplines.

2.3 Regulation: Continue to monitor and update regulations to ensure relevancy.

OUTREACH AND COLLABORATION GOALS & ORGANIZATION OBJECTIVES

3 Increase public and professional awareness of NSBAIDRD’s mission, activities and services.

3.1 Educational Outreach (Students, Interns, Candidates, and Emerging Professionals): Establish awareness and strengthen relationships through conducting outreach efforts to all design related programs in Nevada.

3.2 Professional Outreach (Registrants): Ensure effective communications to existing registrants through assessing and refining our communication .

3.3 Public Outreach (General Public) (Clients) (Elected Officials): Establish a positive public identity through legislative outreach and a public awareness program.

3.4 Collaboration (Building Officials, Legislature, Professional Organizations): Partner with organizations to help NSBAIDRD accomplish its mission and expand our participation and influence on the state, regional and national level.

ORGANIZATIONAL EFFECTIVENESS GOALS & ORGANIZATION OBJECTIVES

4 Enhance organizational effectiveness and development of our team.

4.1 Operational Efficiency: Utilize new technologies to improve operational efficiency, effectiveness and customer service across all NSBAIDRD programs.

4.2 Organizational Development: Continue to develop our team through cross-training, knowledge management and succession planning for the Board and Staff.

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STRATEGIC PLAN DETAIL

PUBLIC PROTECTION GOALS & ORGANIZATION OBJECTIVES

1 Protect consumers by investigating violations and effectively enforcing laws, regulations and rules of conduct.

1.1 Enforcement: Enforce laws, regulations and rules of the Board Measure: Tracking types Target: to decrease/eliminate unlicensed practice in Nevada. (06/30/16) of cases; Reduction in time to resolve cases

Start Date, Team Member Objectives Measure Target End Date 1.1.1 Develop an alternative resolution for those Complete/Alternative 01/01/14, enforcement cases that can’t be solved through formal 100% Resolution 12/31/15 hearings.

1.2 Proactive Prevention: Increase education and outreach efforts Measure: Increased Target: to proactively prevent and reduce the number of violations in the education & outreach practices of architecture, registered interior design and residential efforts design. (12/31/15)

Start Date, Team Member Objectives Measure Target End Date 1.2.1 Review and reform Owner/Builder regulations to ensure 01/01/14, Complete/Ongoing 100% minimum requirements are met. 12/31/15

1.2.2 Work in conjunction with the Contractors Board to educate contractors on the Contractor’s Exemption and ensure 01/01/14, Complete/Ongoing 100% compliance with the law; do guest writing in the Contractors 12/31/14 Board and AGC Newsletter.

1.2.3 Develop communication tools to accomplish outreach 01/01/14, efforts; get the Message out in a traditional and non-traditional Complete/Ongoing 100% 12/31/14 way.

PROFESSIONAL REGISTRATION GOALS & ORGANIZATION OBJECTIVES

2 Ensure the professional competency and qualifications of those practicing architecture, registered interior design and residential design through establishing standards of registration current and relevant to a changing industry.

2.1 Registration: Ensure professional qualifications of those Measure: Registration of Target: practicing architecture, registered interior design and residential competent practitioners; design by setting relevant requirements for education, experience Board participation at and examinations and remaining actively involved at multiple multiple levels levels (local, state, regional and national). (06/30/18)

Start Date, Team Member Objectives Measure Target End Date 2.1.1 Architecture: NCARB with NAAB (educational component for Ongoing/Active 01/01/14, 100% architecture) Involvement 12/31/14

2.1.2 Interior Design: CIDQ (Interior Design) with CIDA (accrediting Ongoing/Active 01/01/14, 100% for Natl. Interior Design) Involvement 12/31/14

2.1.3 Residential Design: Continue to formulate the registration Ongoing/Active 01/01/14, process and bolster residential design and ensure the educational 100% Involvement 12/31/16 component is appropriate to the path of licensure.

2.1.4 Respond to the evolving trends that are impacting/effecting paths to licensure through soliciting information regularly from On 01/01/14, 100% stakeholders and developing internal processes to quickly target/Ongoing 12/31/14 implement new guidelines.

2.1.5 Monitor professional licensure standards; incorporate a On 01/01/14, 100% customer service related question to the Registrant Survey. target/Ongoing 06/30/18

2.2 Continuing Education: Facilitate/promote development and Measure: Continued Target: 12 ongoing maintenance of professional competency through offering Quality; Full CEU equal opportunity continuing education for all 3 disciplines. offering/12 units (06/30/18)

Start Date, Team Member Objectives Measure Target End Date 2.2.1 Maintain 1 course in the North and 1 in the South and # of continuing 01/01/14, continue to offer free of charge. (benchmark this year to measure ed credits 12/31/14 going forward) issued

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2.2.2 Survey participants to assess quality and provide suggestions On 07/01/13, 100% to ensure the continuation content-rich course offerings. target/Ongoing 06/30/18

2.3 Regulation: Continue to monitor and update regulations to Measure: Relevant and Target: 100% ensure relevancy. (06/30/18) current regulations

OUTREACH AND COLLABORATION GOALS & ORGANIZATION OBJECTIVES

3 Increase public and professional awareness of NSBAIDRD’s mission, activities and services.

3.1 Educational Outreach (Students, Candidates, Interns, and Measure: Effective Target: 100% Emerging Professionals): Establish awareness and strengthen communication relationships through conducting outreach efforts to all design w/Institutions; Hit related programs in Nevada. (06/30/18) University 1x per semester

Start Date, Team Member Objectives Measure Target End Date 3.1.1 Conduct in-person presentations to inform candidates Consistent/Ongoing 01/01/14, and emerging professionals about educational pathways to 100% Presentations 12/31/14 licensure.

3.1.2 Provide informative communication tools and resources 01/01/14, that direct candidates and emerging professionals to On target/Ongoing 100% 12/31/14 NSBAIDRD.

3.2 Professional Outreach (Registrants): Ensure effective Measure: Target: 100% communications to existing registrants through assessing and Ongoing/Monthly refining our communication tools. (06/30/18) Communication

Start Date, Team Member Objectives Measure Target End Date 3.2.1 Conduct an assessment (ask our registrants) to Complete; 01/01/14, determine the most effective communication strategy; Assessment/Improved 100% 12/31/14 improve our communication tools based on evaluation. tools

3.2.2 Continue to put relevant and timely information in our On target; Quarterly 01/01/14, 100% quarterly electronic newsletter. newsletter 12/31/14

On target/Ongoing; 01/01/14, 3.2.3 Develop a solid social media program. 100% Social media program 12/31/14

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3.2.4 Be more effective with our connections as it relates to 07/01/13, On target/Ongoing 100% professional outreach. 06/30/14

3.3 Public Outreach (General Public) (Clients) (Elected Officials): Measure: Public Target: 100% Establish a positive public identity through legislative outreach Awareness Program and a public awareness program. (06/30/18)

Start Date, Team Member Objectives Measure Target End Date Public 01/01/14, 3.3.1 Establish a stronger public awareness program. Awareness 100% 12/31/15 Campaign

Legislative 07/01/13, 3.3.2 Develop a legislative outreach program. Outreach 100% 06/30/15 Program

On target/Ongoing; 07/01/13, 3.3.3 Develop effective public outreach tools to get the word out. 100% Effective public 06/30/14 outreach tools

3.4 Collaboration (Building Officials, Legislature, Professional Measure: Quality/Active Target: 100% Organizations): Partner with organizations to help NSBAIDRD Partnerships accomplish its mission and expand our participation and influence on the national, state and regional level. (06/30/18)

Start Date, Team Member Objectives Measure Target End Date Complete; 01/01/14, 3.4.1 Identify organizations to partner with. 100% Established list 12/31/14

3.4.2 Board and Staff pairing up to attend state-wide and partner On 01/01/14, 100% Board meetings. target/Ongoing 12/31/14

3.4.3 Expand our influence on a state, regional and national level On 01/01/14, 100% through continued/increased participation target/Ongoing 12/31/14

On 01/01/14, 3.4.4 Continue development of the Blue Book. 100% target/Ongoing 12/31/14

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ORGANIZATIONAL EFFECTIVENESS GOALS & ORGANIZATION OBJECTIVES

4 Enhance organizational effectiveness and development of our team.

4.1 Operational Efficiency: Utilize new technologies to improve Measure: Average Target: operational efficiency, effectiveness and customer service across business process cycle all NSBAIDRD programs. (06/30/18) time

Start Date, Team Member Objectives Measure Target End Date On 4.1.1 Integrate technology into delivery of services and move 07/01/13, target/Technology 100% toward being paperless in 3 years. 12/31/14 Integration

4.1.2 Implement online renewals for registrants (next 12 Complete; Online 07/01/13, 100% months) renewals 12/31/14

4.1.3 Stay current with the technological tools that we use On 07/01/13, (software and hardware); Upgrade ongoing hardware 100% target/Ongoing 12/31/14 infrastructure in the office - stay current on software, etc.

4.2 Organizational Development: Continue to develop our team Measure: Staff Target: through cross-training, knowledge management and succession satisfaction/retention planning for the Board and Staff. (06/30/18)

Start Date, Team Member Objectives Measure Target End Date Complete; 4.2.1 Develop a succession plan for Board and Staff in the next 12 07/01/13, Succession 100% months. 12/31/14 Plan

On 07/01/13, 4.2.2 Provide cross-training and staff development opportunities. 100% target/Ongoing 12/31/14

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PRIORITY OBJECTIVES FOR 2014-2015

In close of the Strategic Planning Session, the NSBAIDRD Board was asked to vote on high priority objectives for 2014-15. The Board ranked the following four objectives as top priority focus areas over the next 12-18 months:

• 3.1 Educational Outreach • 3.3 Public Outreach • 4.1 Organizational Efficiency/Technology • 4.2 Organizational Development

PLAN IMPLEMENTATION

In order to ensure successful execution of the Strategic Plan, NSBAIDRD staff will meet frequently and consistently throughout the year to check-in and discuss progress and strategic issues/topics related to the plan. Formal progress reports (including updates on metrics and relevant data) will be presented to the Board bi- annually.

Page | 24 Nevada State Board of Architecture, Interior Design and Residential Design 2080 East Flamingo Road, Suite 120, Las Vegas NV 89119 Telephone: (702)486-7300 Fax: (702)486-7304 E-mail: [email protected] Web: nsbaidrd.state.nv.us

Board Financial Investment Strategy

1. The goal of the investment strategy will be low risk with low fees.

2. All certificates of deposit and money markets must be in insured accounts (e.g., FDIC, SIPC). For fixed income, the Board will only own investment grade bonds or better.

3. During the first board meeting of the calendar year, the Secretary/Treasurer will make a presentation to the Board regarding the status of the board’s investments and get Board consensus regarding how the investments are being handled for the coming year. Revisit investment policy as needed.

4. Must have Board approval for investment changes and reinvestment strategies.

5. Have the board accountant independently review the investment mix and reconcile with general ledger.

6. At no time shall the maximum threshold of the investment portfolio exceed 75% of the board’s reserves.

7. The signature policy for changes to the investment portfolio shall consist of the Board Chair, Secretary/Treasurer and the Executive Director.

Revised 8/17/16 Tab 7

Supplemental Information

For occupational and professional licensing boards and commissions, please provide the following additional information:

1. Statement of the fee charged for each license, certificate, registration, permit, or other similar authorization issued by the board or commission.

The Board’s fee for first time registration for architecture, residential design and interior design is $300. The reciprocity fee for architecture and residential design is $275.

The Board’s firm registration fee is $300 (one-time fee) and the temporary certification fee is $500 (one-time fee).

2. Statement of how frequently each license, certificate, registration, permit, or other similar authorization issued by the board or commission must be renewed and the fee charged for such renewal.

Registered architects, interior designers and residential designers are required to renew their registration annually by December 31st of each year.

3. For each license, certificate, registration, permit, or other similar authorization issued by the board or commission, list the fee charged for an equivalent license, certificate, registration, permit, or other similar authorization in each of the following states: Arizona, California, Idaho, Oregon, and Utah.

ARCHITECTURE Nevada Arizona California Idaho Oregon Utah

First-Time $300 $225 $150 $75 $115 $120 Registration/License Reciprocity $275 $225 $150 $150 $115 $120 Registration/License Firm $300 $50 n/a n/a $100 n/a

INTERIOR DESIGN Nevada Arizona-No California Idaho-No Oregon- No Utah- Legislation Certification Legislation Legislation Certified Commercial First-Time $300 n/a $250 n/a n/a $70 Registration/License

Please note that the practice of residential design is only registered in the state of Nevada.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 14 4. For each license, certificate, registration, permit, or other similar authorization issued by the board or commission, provide a statement of how a registration, permit, or other similar authorization must be renewed and the fee charged for such renewal in the following states: Arizona, California, Idaho, Oregon, and Utah.

RENEWAL OF A REGISTRATION OR LICENSE FOR ARCHITECTURE AND FIRMS ARCHITECTURAL RENEWAL FIRM RENEWAL

Nevada: Fill out a renewal $150- online or by mail. n/a form, complete 8 continuing Annually education units in health, safety and welfare prior to renewal of registration. Arizona: Complete renewal $225- online or by mail. $150 form, include payment. Triennially California: Complete renewal $300- by mail. Biennially n/a form, include payment and complete 5 hours of coursework on disability access requirements. Idaho: Complete the renewal $75- online or by mail. n/a form, include payment and Annually complete 12 continuing education units in health, safety and welfare. Oregon: Complete the $200- online ONLY. $100 renewal form, include Annually payment and complete 24 hours of continuing education in health, safety and welfare. Utah: Complete the renewal $73- online or by mail. n/a form, include payment and Biennially complete 24 hours of continuing education in health, safety and welfare.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 15 RENEWAL OF A REGISTRATION OR LICENSE FOR INTERIOR DESIGN INTERIOR DESIGN RENEWAL OF REGISTRATION OR CERTIFICATE Nevada: Complete renewal, include $150- online or by mail payment and complete 8 continuing Annually education units in health, safety and welfare. Arizona n/a- no legislation California: Complete renewal form, $250 – online or by mail include payment and complete 10 Biennially continuing education units. 5 out of the 10 must be in CA code based course. Idaho n/a- no legislation Oregon n/a- no legislation Utah: Complete renewal form, $70 – online or by mail include payment and complete 20 Biennially continuing education units.

Sunset Review – Nevada State Board of Architecture, Interior Design and Residential Design Page 16