Cochise County June 30, 2010 Highlights-Financial and Single Audit

Cochise CountyREPORT HIGHLIGHTS Summary of Audit FindingsFINANCIAL STATEMENT AND SINGLE AUDITSSubjectCochise County issues For the financial statement audit, auditors found internal control weaknesses over financial statements and a the County’s computer system access and infrastructure capital asset reporting. schedule of expenditures of For the federal compliance audit, auditors tested nine federal programs, and for federal awards annually. The County is responsible for two of these programs, auditors noted internal control weaknesses and preparing its statements and noncompliance with certain federal requirements. The Single Audit Report, which schedule, maintaining strong includes the County’s financial statement and federal compliance audit reports, internal controls, contains further details and auditor recommendations to help correct these demonstrating accountability deficiencies. The findings are summarized below.for its use of public monies, and complying with federal program requirements. As the Financial Statement Federal Award auditors, our job is to Findings— Findings—determine whether the County has met its responsibilities.Computer System Access—The State Criminal Alien Assistance Our Conclusion County’s policies and procedures did Program, 2010 total not require monitoring of superuser expenditures $664,261—The The information in the and other similar access to the County misreported information in the County’s financial statements ...