Yuma County June 30, 2010 Single Audit

YUMA COUNTY, ARIZONA SINGLE AUDIT REPORTING PACKAGE FOR THE YEAR ENDED JUNE 30, 2010 YUMA COUNTY, ARIZONA SINGLE AUDIT REPORTING PACKAGE FOR THE YEAR ENDED JUNE 30, 2010 CONTENTS Page Comprehensive Annual Financial Report – Issued Separately 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 1 Single Audit Section Independent Auditors’ Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 3 Schedule of Expenditures of Federal Awards 6Notes to Schedule of Expenditures of Federal Awards 8Schedule of Findings and Questioned Costs: Section I - Summary of Auditors’ Results 9 Section II - Financial Statement Findings 10 Section III - Federal Award Findings and Questioned Costs 10 Summary Schedule of Prior Audit Findings 11 3033 N. Central Avenue, Suite 300 Phoenix, Arizona 85012 Tel (602) 277-9449 HEINFELD, MEECH & CO., P.C. Fax (602) 277-9297 CERTIFIED PUBLIC ACCOUNTANTS 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 The Auditor General of the ...