Maricopa County Community College District June 30, 2003 Single Audit Report

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Maricopa County Community College District June 30, 2003 Single Audit Report

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A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditMaricopa CountyCommunity College DistrictYear Ended June 30, 2003Debra K. DavenportAuditor GeneralThe Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of fivesenators and five representatives. Her mission is to provide independent and impartial information and specificrecommendations to improve the operations of state and local government entities. To this end, she provides financialaudits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, andconducts performance audits of school districts, state agencies, and the programs they administer.Copies of the Auditor General’s reports are free.You may request them by contacting us at:Office of the Auditor General2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333Additionally, many of our reports can be found in electronic format at:www.auditorgen.state.az.usMaricopa County Community College District Single Audit Reporting Package Year Ended June 30, 2003 Table of Contents Page Comprehensive Annual Financial Report Issued Separately Single Audit Section Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance with Requirements Applicable ...

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A REPORT TO THE ARIZONA LEGISLATURE

Financial Audit Division

Single Audit

Maricopa County Community College District Year Ended June 30, 2003

Debra K. Davenport Auditor General

TheAuditor Generalis appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of school districts, state agencies, and the programs they administer.

Copies of the Auditor General’s reports are free. You may request them by contacting us at:

Office of the Auditor General 2910 N. 44th Street, Suite 410  Phoenix, AZ 85018  (602) 5530333

Additionally, many of our reports can be found in electronic format at: www.auditorgen.state.az.us

Maricopa County Community College District Single Audit Reporting Package Year Ended June 30, 2003 Table of Contents Comprehensive Annual Financial Report Issued Separately Single Audit Section Report on Compliance and on Internal Control over FinancialReporting Based on an Audit of Basic Financial StatementsPerformed in Accordance withGovernment Auditing StandardsReport on Compliance with Requirements Applicable to EachMajor Program and on Internal Control over Compliance inAccordance with OMB Circular A133Schedule of Expenditures of Federal AwardsSchedule of Findings and Questioned CostsSummary of Auditors’ Results

Page 1359

OFFICE OF THE AUDITOR GENERAL AUDITOR GENERAL DEPUTY AUDITOR GENERAL Independent Auditors’ Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance withGovernment Auditing StandardsMembers of the Arizona State Legislature The Governing Board of Maricopa County Community College District We have audited the basic financial statements of Maricopa County Community College District as of and for the year ended June 30, 2003, and have issued our repor t thereon dated December 8, 2003. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the District’s basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of basic 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 that are required to be reported under Government Auditing Standards. Internal Control over Financial Reporting In planning and performing our audit, we considered the District’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the basic financial statements and not to provide assurance on internal control over financial reporting . Our consideration of internal control over financial reporting would not necessarily disclose all matters in internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the basic financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving internal control over financial reporting and its operation that we consider to be material weaknesses.

th 2 9 1 0 N O R T H 4 4 S T R E E T  S U I T E 4 1 0  P H O E N I X , A R I Z O N A 8 5 0 1 8  (6 0 2 ) 5 5 3  0 3 3 3  F A X ( 6 0 2 ) 5 5 3 0 0 5 1

This report is intended solely for the information and use of the members of the Arizona State Legislature, the Governing Board, federal awarding agencies, and passthrough entities and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited. Dennis L. Mattheisen, CPA Financial Audit Director December 8, 2003

OFFICE OF THE AUDITOR GENERAL AUDITOR GENERAL DEPUTY AUDITOR GENERAL Independent Auditors’ Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A133 Members of the Arizona State Legislature The Governing Board of Maricopa County Community College District Compliance We have audited the compliance of Maricopa County Community College District with the types of compliance requirements described in theU.S. Office of Management and Budget(OMB)Circular A133 Compliance Supplementfor the year endedare applicable to each of its major federal programs that June 30, 2003. The District’s major federal programs are identified in the Summary of Auditors’ Results section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the District’s management. Our responsibility is to express an opinion on the District’s compliance based on our audit. We conducted our audit of compliance in accordance with U.S. generally accepted auditing standards; the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A133,Audits of States, Local Governments, and NonProfit Organizations.Those standards and OMB Circular A133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the District’s compliance with those requirements. In our opinion, Maricopa County Community College District complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2003.

th 2 9 1 0 N O R T H 4 4 S T R E E T  S U I T E 4 1 0  P H O E N I X , A R I Z O N A 8 5 0 1 8  (6 0 2 ) 5 5 3  0 3 3 3  F A X ( 6 0 2 ) 5 5 3 0 0 5 1

Internal Control over Compliance The District’s management is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the District’s internal control over compliance with requirements that could have a direct and m aterial effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A133. Our consideration of internal control over compliance would not necessarily disclose all matters in internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving internal control over compliance and its operation that we consider to be material weaknesses. Schedule of Expenditures of Federal Awards We have audited the District’s basic financial statements as of and for the year ended June 30, 2003, and have issued our report thereon dated December 8, 2003. Our audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by OMB Circular A133 and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. This report is intended solely for the information and use of the members of the Arizona State Legislature, the Governing Board, federal awarding agencies, and passthrough entities and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited. Dennis L. Mattheisen, CPA Financial Audit Director February 20, 2004, except for the Schedule of Expenditures of Federal Awards, for which the date is December 8, 2003

43.001

U.S. Department of Agriculture Passed through the Arizona Department of Education Child and Adult Care Food Program

10.55

Passed through Tuskegee Universit Aerospace Education Services Program

00GLIBND001

National Science Foundation Direct grants Education and Human Resources

186,827

318,71 6,14 324,85

Library of Congress Passed through Education and Research Consortium American Mind

$ 2,57

Expenditures

14.21

Passed through the City of Mesa Community Development Block Grants/Entitlement Grants Passed through the City of Phoeni Community Development Block Grants/Entitlement Grants Passed through the City of Tucson Community Development Block Grants/Entitlement Grants

43.NAG423 43.NAG51247

$ 17,389

23,769

92,212

U.S. Department of Justice Passed through the Governor's Office of Community and Family Programs Violence Against Women Formula Grants

5,02

02.unknown

CFDA Numbe (Note 2)

17.25

U.S. Department of Labo Direct grants Occupational Safety and HealthSusan Harwood Training Grants Passed through the American Association of Community Colleges Employment Services and Job Training Pilots—Demonstrations and Research Passed through the Arizona Department of Commerce WIA Adult Program Passed through the Navajo Department of Workforce Developmen Native American Employment and Training

072427

42.unknown

C23087

405,795 547,252

22,229 56,901 79,13

16.58

14.21

285

Expenditures (Note 3)

U.S. Department of Housing and Urban Developmen Direct grants Community Development Block Grants/Brownfield's Economic Development Initiative HispanicServing Institutions Assisting Communities

5,02

318,71 6,14 324,85

186,827

825

47.07

14.24 14.51

Federal Grantor/PassThrough Grantor/Program Title U.S. Agency for International Developmen Passed through the Association Liaison Office for Universit Cooperation in Developmen Microenterprise and Health Care Initiatives

See accompanying notes to schedule.

Maricopa County Community College District Schedule of Expenditures of Federal Awards

51,465

X70469008060

17.265

17.249

RFGA AD920049

17.502

4,07 380,67

National Aeronautics and Space Administration Direct grants Precollege Achievement of Excellence in Mathematics, Science, and Technolog Estrella Mountain Center for Success in Math and Science

25,47

92,212

(Continued)

10,00 89,13

65,953

918,84

25,47

103039

4,07 380,67

008303

51,465

852,891

10,00 89,13

405,795 547,252

30 12090 072

PassThrough Grantor's Number

HNEA00970005900

$ 14,815

Direc Expenditures

51,431

23,769

AD010270007

22,229 56,901 79,13

285

Pass

of Regents

479,98 291,635

84.007 84.032 84.033 84.03 84.063 84.26

84.042 84.047

U.S. Department of Education Student Financial Assistance Cluste Federal Supplemental Educational Opportunity Grants Federal Family Education Loans Federal WorkStudy Program Federal Perkins Loan Program—Federal Capital Contributions Federal Pell Grant Program Federal Direct Student Loans

194,031 18,772 37,62 250,429

(Continued)

See accompanying notes to schedule.

Y541198

682,915

24,317

1,455,847 41,180,801 1,927,103 1,450,422 43,399,38 6,182,65 95,596,207

59.037

33,73

783,723

$ 17,85

5,10 1,176,777

33,73

18,455

163,83

2106364LOA

64,355

DUE0101311

DUE0087049

Direc Expenditures

$ 14,08

Pass

PassThrough Grantor's Number

47.07

(Continued)

47.07

CFDA Numbe (Note 2)

Federal Grantor/PassThrough Grantor/Program Title National Science Foundation(Concl'd) Passed through the American Association of Community Colleges Education and Human Resources Passed through the Arizona Board of Regents Education and Human Resources Passed through Arizona State Universit Education and Human Resources

1,168,169 63,263 35 82 1,232,549

194,031 18,772 37,62 250,429

—passed through the Arizona Board

10,00 781,623

479,98 291,635

Passed through San Juan College Education and Human Resources Passed through the University of Arizona Education and Human Resources Passed through the University of New Mexico Education and Human Resources Passed through the University of South Florida Education and Human Resources

ESR013552

DUE0101725

1,466,63

181,68

Maricopa County Community College Distric Schedule of Expenditures of Federal Awards

84.069 84.281 84.367

P047A99045

10,00 781,623

Expenditures (Note 3)

24,317

Passed through the Arizona Board of Regents Leveraging Educational Assistance Partnership Eisenhower Professional Development State Grants Improving Teacher Quality State Grants

$ 14,08

47.07

01035, 03009, 03010, 03011, S02US009, S02US010, F02US010, F02US011, F02US002, S0SUS004, S0SUS005, S0SUS007

83,803

47.07

5,10 1,260,58

64,355

18,455

1,168,169 63,263 35 82 1,232,549

84.031 84.11 84.153 84.215

Direct Higher Education—Institutional Aid Fund for the Improvement of Postsecondary Education Business and International Education Projects Fund for the Improvement of Education

84.047

None 99000002 99200202

Expenditures

U.S. Small Business Administration Small Business Development Cente

211,53

$104,946,534

$1,081,638

211,53

245,371 361,925

34,752

1,333

34,752

370,359

35830315401

00LHEDC001

Passed through Arizona State Universit Special Education—Grants to States Bilingual Education—Professional Developmen Special Education—Personnel Preparation to Improve Services and Results for Children with Disabilities

964,853

Corporation for National and Community Service Direct grants Learn and Serve America—Higher Education Passed through the American Association of Community Colleges Learn and Serve America—Higher Education Passed through the University of Denve AmeriCorps

1,333

158,821

CFDA Numbe (Note 2)

H160A000009

Federal Grantor/PassThrough Grantor/Program Title U.S. Department of Education(Concl'd)

Individuals who are DeafBlind Passed through Glendale Union High School Distric

Passed through the Polaris Joint Vocational School Distric

1,34

358,44 101,638,33

4,66

1,34

4,66

358,44 101,638,33

V051B0200001

None

R303A980063

84.243

84.303

84.051

H325H000087 00163, 00173

Passed through the League for Innovation Vocational Education—National Centers for Career and

6,46 166,61

6,73

C22010182

94.00

41,672 40,13

94.005

Expenditures (Note 3)

6,73

2,32

6,46 378,152

Direc Expenditures

84.027 84.195

84.002

Pass

(Continued)

Passed through the Arizona Department of Education Adult Education—State Grant Program

84.16

Vocational Education—Grants to States

PassThrough Grantor's Numbe

84.04

$106,028,172

Total Expenditures of Federal Awards

Maricopa County Community College Distric Schedule of Expenditures of Federal Awards

See accompanying notes to schedule.

41,672 40,13

$ 1,843,492

0103ED 2001065

84.243

$ 1,843,492

241,47 3,049,821

94.005

93.60

U.S. Department of Health and Human Services Passed through the Maricopa County Human Services Departmen Head Star

964,853

241,47 3,049,821

02FAEABE27057901A, 03FAEABE37057901A, 02FAECIV27057903A 03FAECIV37057903A 02FVEDBG27057001A, 03FCTDBG37057001A 02FVEDTP27057601A, 03FCTDTP37057601A

Passed through the El Camino Community College Distric

84.325 84.33

Expenditures

Maricopa County Community College District Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2003 Note 1  Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Maricopa County Community College District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A133,Audits of States, Local Governments, and NonProfit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2  Catalog of Federal Domestic Assistance (CFDA) Numbers The program titles and CFDA numbers were obtained from the federal or passthrough grantor or the 2000 or 2003Catalog of Federal Domestic Assistance.When no CFDA number had been assigned to a program , the twodigit federal agency identifier, a period, and the federal contract number were used. When there was no federal contract number, the twodigit federal agency identifier, a period, and the word “unknown” were used. Note 3  Loans Outstanding The expenditures reported on the Schedule of Expenditures of Federal Awards for the Federal Perkins Loan Program —Federal Capital Contributions (CFDA No. 84.038) included loan balances outstanding at June 30, 2003, of $1,301,610.