La Paz County June 30, 2008 Single Audit

LA PAZ COUNTY, ARIZONASINGLE AUDIT REPORTING PACKAGEFOR THE YEAR ENDED JUNE 30, 2008LA PAZ COUNTY, ARIZONASINGLE AUDIT REPORTING PACKAGEFOR THE YEAR ENDED JUNE 30, 2008CONTENTSBasic Financial StatenlentsIssued separatelySingle Audit SectionReport on Internal Control Over Financial Reporting and on Complianceal1d Other Matters Based on an Audit of Financial StatementsPerformed in Accordance With Government Auditing Standards 1Report on Con1pliance With Requirements Applicable to Each MajorProgram and on Internal COl1trol Over Compliance in AccordanceWith OMB Circular A-I33 3Schedule ofExpenditures ofFederal Awards 6Notes to Schedule ofExpenditures ofFederal Awards 78Schedule ofFindings and Questioned CostsCounty ResponsesSummary Schedule ofPrior Audit Findings 1210120 N. Oracle RoadTucson, Arizona 85704HEINFELD, & CO.,Tel (520) 742-2611CERTIFIED PUBLIC ACCOUNTANTSFax (520) 742-2718REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTINGAND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OFFINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT~4UDITING STANDARDSThe Auditor General ofthe State ofArizonaThe Board of SupervisorsLa Paz County, Arizona'V\le have audited the financial statements of the governmental activities, the business-typeactivities, each major fund, and the aggregate remaining fund information of La Paz County,Arizona as of and for the year ended JUl1e 30, 2008, which collectively comprise La PazArizona's basic ...