Pima County June 30, 2004 Single Audit Report
Description
A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditPima CountyYear Ended June 30, 2004Debra 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.usPima County, Arizona Single Audit Reporting Package Year Ended June 30, 2004 Table of Contents Page Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance with Requirements Applicable to Each Major Program and on ...
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| Publié par | Enno |
| Nombre de lectures | 11 |
| Langue | English |
Extrait
A REPORT TO THE ARIZONA LEGISLATURE
Financial Audit Division
Single Audit
Pima County Year Ended June 30, 2004
Debra K. Davenport Auditor General
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
Pima County, Arizona Single Audit Reporting Package Year Ended June 30, 2004
Table of Contents Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs Summary of Auditors Results Federal Award Findings and Questioned Costs County Responses Corrective Action Plan Summary Schedule of Prior Audit Findings
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STATE OF ARIZONA DEBRA K. DAVENPORT, CPA AUODFIFTIOCRE GOEF NTEHREA L W D I EP L U L T I Y A AU M DI T T O H R O GE M NE S R O AL N AUDITOR GENERAL Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards Members of the Arizona State Legislature The Board of Supervisors of Pima County, Arizona We have audited the financial statements of the governmental activities, business-type activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information of Pima County as of and for the year ended June 30, 2004, which collectively comprise the Countys basic financial statements, and have issued our report thereon dated December 3, 2004, which was modified due to our reliance on the reports of the other auditors. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered the Countys internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the basic financial statements and not to provide an opinion 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 reportable 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 caused by error or fraud 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 and the reports of the other auditors noted no matters involving internal control over financial reporting and its operation that we and the other auditors consider to be material weaknesses. However, we noted other matters involving internal control over financial reporting that we will report to the Countys management in a separate letter at a future date. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Countys basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, 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 and the reports of the other auditors disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards . However, we noted certain immaterial instances of noncompliance or other matters that we will report to the Countys management in a separate letter at a future date. 2910 NORTH 44 th STREET SUITE 410 PHOENIX, ARIZONA 85018 (602) 553-0333 FAX (602) 553-0051
This report is intended solely for the information and use of the members of the Arizona State Legislature, the Board of Supervisors, 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.
December 3, 2004
Dennis L. Mattheisen, CPA Financial Audit Director
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STATE OF ARIZONA DEBRA K. DAVENPORT, CPA OFFICE OF THE AUDITOR GENERAL AUDITOR GENERAL W D I EP L U L T I Y A AU M D IT T O H R O GE M NE S R O AL N 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 Board of Supervisors of Pima County, Arizona Compliance We have audited the compliance of Pima County with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2004. The Countys 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 Countys management. Our responsibility is to express an opinion on the Countys 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 in Government 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 Countys 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 of the Countys compliance with those requirements. In our opinion, Pima County 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, 2004. However, the results of our auditing procedures disclosed an instance of noncompliance with those requirements that is required to be reported in accordance with OMB Circular A-133, and that is described in the accompanying Schedule of Findings and Questioned Costs as item 04-101. Internal Control over Compliance The Countys management is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Countys internal control over compliance with requirements that could have a direct and material 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.
2910 NORTH 44 th STREET SUITE 410 PHOENIX, ARIZONA 85018 (602) 553-0333 FAX (602) 553-0051
We noted a certain matter involving internal control over compliance and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of internal control over compliance that, in our judgment, could adversely affect the Countys ability to administer a major federal program in accordance with the applicable requirements of laws, regulations, contracts, and grants. The reportable condition is described in the accompanying Schedule of Findings and Questioned Costs as item 04-101. A material weakness is a reportable 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 the applicable requirements of laws, regulations, contracts, and grants caused by error or fraud 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. Our consideration of internal control over compliance would not necessarily disclose all matters in internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, we believe the reportable condition described above is not a material weakness. Schedule of Expenditures of Federal Awards We have audited the financial statements of the governmental activities, business-type activities, aggregate discretely presented component units, each major fund, and aggregate remaining fund information of Pima County as of and for the year ended June 30, 2004, and have issued our report thereon dated December 3, 2004, which was modified due to our reliance on the reports of the other auditors. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise the Countys basic financial statements. 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 Board of Supervisors, 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 March 1, 2005, except for the Schedule of Expenditures of Federal Awards, for which the date is December 3, 2004
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Pima Count Schedule of Ex enditures of Federal Awards Year Ended June 30, 2004
Federal Grantor/Pass-Through CFDA Number rantor Program or luster Title (Note 2) U.S. Office of National Drug Control Policy Hi h Intensit Dru Traffickin Areas 07.I4PSAP549 Passed throu h the Cit of San Die o High Intensity Drug Trafficking Areas 07.I4PSAP549 Total High Intensity Drug Trafficking Areas U.S. Department of Agriculture National Forest SystemLaw Enforcement 10.unknown Passed through the Arizona Department of Education Child Nutrition Cluster: School Breakfast Program 10.553 National School Lunch Program 10.555 Total Child Nutrition Cluster Passed through the Arizona Department of Health Services Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 Commodity Supplemental Food Program 10.565 WIC Farmers' Market Nutrition Program (FMNP) 10.572 Passed throu h the Arizona State Treasurer Schools and RoadsGrants to States 10.665 Watershed Protection and Flood Prevention 10.904 Total U.S. Department of Agriculture U.S. De artment of Housin and Urban Develo ment Community Development Block Grants/Entitlement Grants 14.218 Passed through the City of Tucson Community Development Block Grants/Entitlement Grants 14.218 Total Communit Develo ment Block Grants Entitlement Grants Emer enc Shelter Grants Pro ram 14.231 Supportive Housing Program 14.235 Passed through the City of Tucson Supportive Housing Program 14.235 Total Supportive Housing Program Passed through the City of Tucson HOME Investment Partnerships Program 14.239 Passed through the Arizona Department of Housing HOME Investment Partnerships Program 14.239 Total HOME Investment Partnerships Program HOPE for Homeownershi of Sin le Famil Homes 14.240 Housin O ortunities for Persons with AIDS 14.241 Opportunities for Youth Youthbuild Program 14.243 Total U.S. Department of Housing and Urban Development U.S. De artment of the Interior Challen e Cost Share Pro ram 15.unknown Sonoran Desert Conservation Plan 15.FFB Payments in Lieu of Taxes 15.226 Total U.S. Department of the Interior See accom an in notes to schedule. 5
Pass-Through rantor's Number C.D. NO. 2002-197 KR10358, 10-10-01 KR10358, 10-10-01 HG361077, HG361077-1 HG361103, HG361103-1 261167 1491, 1556 16-03, 0021-03, 0022-03, 0023-03, 0024-03, 0025-03 18521 0190-02 152-02H
Expenditures $ 11,826,063 86,922 11,912,985 143,547 105,871 201,267 307,138 1,748,830 66,438 4,625 138,017 455,158 2,863,753 3,099,801 55,200 2 3,355,001 103,695 1,561,683 84,111 1,645,794 339,534 22,498 362,032 15,543 274,541 175,066 5,931,672 16,000 243,188 2,017,299 2,276,487 Continued
Pima Count Schedule of Ex enditures of Federal Awards Year Ended June 30, 2004 Continued
Federal Grantor/Pass-Through rantor Program or luster Title U.S. De artment of Justice Federal E uitable Sharin Pro ram Southwest Border Local Assistance Initiative Reimbursement for Salar Passed through the Arizona Governor's Office for Children, Youth and Familes, Division for Children Juvenile Accountability Incentive Block Grants Passed through the National Court Appointed Special Advocate Association Victims of Child Abuse Passed through the Arizona Department of Administration Title VDelinquency Prevention Program Passed through the Arizona Criminal Justice Commission National Criminal History Improvement Program (NCHIP) Passed throu h the Arizona De artment of Public Safet Crime Victim Assistance Passed through the Arizona Criminal Justice Commission Crime Victim Compensation Passed through the Arizona Criminal Justice Commission Byrne Formula Grant Program Passed through the City of Tucson Byrne Formula Grant Program Total Byrne Formula Grant Program Passed throu h the Arizona Governor's Communit Polic Office, Division for Prevention of Famil Violence Rural Domestic Violence and Child Victimization Enforcement Grant Pro ram Local Law Enforcement Block Grants Pro ram State Criminal Alien Assistance Pro ram Bullet roof Vest Partnershi Pro ram Communit Prosecution and Pro ect Safe Nei hborhoods Public Safety Partnership and Community Policing Grants Total U.S. Department of Justice U.S. De artment of Labor Passed throu h the Arizona De artment of Economic Securit WIA Cluster: WIA Adult Program WIA Youth Activities WIA Dislocated Workers Total WIA Cluster Em lo ment and Trainin Administration Pilots, Demonstrations, and Research Pro ects Youth O ortunit Grants Homeless Veterans Reintegration Project Total U.S. Department of Labor U.S. De artment of Trans ortation Passed throu h the Arizona De artment of Trans ortation Hi hwa Plannin and Construction
CFDA Number Pass-Through (Note 2) rantor's Number Expenditures 16.unknown $ 295,758 16.unknown 207,709 16.unknown 91,254 16.523 01JAIBG-10, JB-GRA-02-4182-1 JB-GRA-03-5273-09 218,830 16.547 AZ360-2003-E 18,558 16.548 AD000299-001, 030147-001 96,531 16.554 NCH-03-098 147,500 16.575 2002-328 75,059 16.576 VC-01-059 52,812 16.579 PC030-03 412,508 16.579 AL-060-99 281,664 694,172
16.589 16.592 16.606 16.607 16.609 16.710
17.258 17.259 17.260 17.261 17.263 17.805 20.205
See accom an in notes to schedule. 6
RD-GRA-03-4091-01 38,075 482,418 1,196,241 22,437 190,328 348,104 4,175,786
E5703011, E5704011 1,911,770 E5702011, E5703011, E5704011 2,017,323 E5702011, E5703011, E5704011 1,944,645 5,873,738 1,202,356 6,529,836 128,333 13,734,263 SS333-01C, SS465-01C, SD010-01C, SL454-01C, SS532-01C 11,754,344 Continued
Pima Count Schedule of Ex enditures of Federal Awards Year Ended June 30, 2004 Continued
CFDA Number (Note 2) 20.509 20.600 20.703 21.unknown 21.unknown 47.076 66.001 66.419 66.500 66.606
Federal Grantor/Pass-Through rantor Program or luster Title Formula Grants for Other Than Urbanized Areas Passed throu h the Arizona Governor's Office of Hi hwa Safet State and Community Highway Safet Passed through the Arizona Department of Emergency and Military Affairs, Division of Emergency Management Interagency Hazardous Materials Public Sector Training and Planning Grants Total U.S. Department of Transportation U.S. De artment of Treasur Federal E uitable Sharin Pro ram Reimbursement for Overtime Total U.S. Department of Treasury National Science Foundation Education and Human Resources U.S. Environmental Protection A enc Air Pollution Control Pro ram Su ort Passed throu h the Arizona De artment of Environmental Qualit Water Pollution Control State and Interstate Pro ram Su ort Environmental Protection Consolidated Research Surveys, Studies, Investigations and Special Purpose Grants Total U.S. Environmental Protection Agency U.S. De artment of Ener Passed throu h the Arizona De artment of Commerce Weatherization Assistance for Low-Income Persons 81.042 U.S. Department of Education Passed through the Arizona Department of Education Adult EducationState Grant Program 84.002 Title I Grants to Local Educational Agencies 84.010 Passed through the Arizona Supreme Court Title I Grants to Local Educational Agencies 84.010 Total Title I Grants to Local Educational Agencies Passed throu h the Arizona De artment of Education Title I Program for Neglected and Delinquent Children 84.013 Special EducationGrants to States 84.027 Passed through the Tucson Unified School District Safe and Drug-Free Schools and CommunitiesNational Programs 84.184 Passed through the Arizona Department of Education Safe and Dru -Free Schools and Communities State Grants 84.186 Passed through the Arizona Supreme Court Safe and Drug-Free Schools and CommunitiesState Grants 84.186 Total Safe and Dru -Free Schools and CommunitiesState Grants Passed through the Arizona Department of Education Tech-Prep Education 84.243 Eisenhower Professional Development State Grants 84.281 Charter Schools 84.282 See accompanying notes to schedule. 7
Pass-Through rantor's Number JPA 02-110, JPA 04 016 2002-2-011, 2003-410-01 83-5030209-85 98-0044-4
062-03 V002A030003 S010A010003 0138A133894-703 S013A020003 H027A000007 S184L010153 S186A020003 0138A133894-703 V243A030003 S281A010003, 281A03000
Expenditures $ 213,609 22,228 2,950 11,993,131 369,707 118,258 487,965 3,500 476,253 2,000 227,133 81,659 787,045
44,308 95,405 10,478 88,409 98,887 22,201 125,747 43,711 2,130 304 2,434 237,126 5,159 86,189 Continued
Pima Count Schedule of Ex enditures of Federal Awards Year Ended June 30, 2004 Continued
Federal Grantor/Pass-Through rantor Program or luster Title Passed through the Arizona Department of Education State Grants for Innovative Programs Passed through the Arizona Supreme Court State Grants for Innovative Programs Total State Grants for Innovative Programs Education Technolo State Grants Passed through the Arizona Department of Education Education Technology State Grants Total Education Technology State Grants Tech-Prep Demonstration Grants Passed throu h the Arizona De artment of Education Reading First State Grants En lish Lan ua e Ac uisition Grants Im rovin Teacher Qualit State Grants Passed throu h the Arizona Su reme Court Improving Teacher Quality State Grants Total Improving Teacher Quality State Grants Total U.S. Department of Education U.S. De artment of Health and Human Services Passed throu h the Pima Council on A in Special Programs for the AgingTitle III, Part BGrants for Supportive Services and Senior Centers Passed throu h the Arizona De artment of Health Services Project Grants and Cooperative Agreements for Tuberculosis Control Programs Passed through the Arizona Family Planning Council Family PlanningServices Consolidated Knowledge Development and Application (KD&A) Program Passed through the Southern Arizona Aids Foundation Consolidated Knowledge Development and Application (KD&A) Program Total Consolidated Knowled e Develo ment and Application (KD&A) Program Substance Abuse and Mental Health ServicesPro ects of Regional and National Significance Passed through the University of Arizona Substance Abuse and Mental Health ServicesProjects of Regional and National Significance Total Substance Abuse and Mental Health Services Projects of Regional and National Significance Passed throu h the Arizona De artment of Health Services Immunization Grants Centers for Disease Control and PreventionInvestigations and Technical Assistance Passed through the Arizona Department of Economic Security Temporary Assistance for Needy Families
CFDA Number Pass-Through (Note 2) rantor's Number 84.298 S298A020003 84.298 0138A133894-703 84.318 0138A133894-703 84.318 S318X020003, 318X030003 84.353 84.357 S358A0200003 84.365 T365A20003 84.367 S367A030003, 367A03004 84.367 0138A133894-703
93.044 93.116 93.217 93.230 93.230 93.243 93.243 93.268 93.283 93.558
See accompanying notes to schedule. 8
129282-0701 HG352248 1101A-132218, 0201A-13434 PIMA CO H79TI14452, Y772782 152046, HG352196 252036 E6302025
Expenditures $ 1,672 6 1 2 1,834 600 ,927 1 2,527 27,029 59,145 14,104 123,439 28,816 152,255 973,753
1,264,848 70,415 902,309 431,476 12,686 444,162 826,068 76,569 902,637 1,212,367 726,713 482,598
Continued
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