Our audit identified a matter that is considered reportable under Government Auditing Standards. Based on current income and expenses, the Board will lack adequate operating funds during the 2015 state fiscal year. Despite newly implemented cost-cutting measures, a lack of funding will soon keep the Board from meeting its statutory duties to license opticians, collect fees, investigate complaints, and take necessary disciplinary actions. State law established fees that were intended to provide adequate operating funds for the Board. However, operational costs have exceeded fee income for each of the last five years. Details about this matter are provided in the Finding, Recommendation, and Responses section of the report.