Navajo County June 30, 2006 Single Audit Report Highlights

Navajo CountyREPORT The County Needs ToHIGHLIGHTSSINGLE AUDIT Improve Controls over ItsSubject Accounting RecordsNavajo County spent $5.3million of federal monies infiscal year 2006 for 32The Board of Supervisors depends on year-end accruals or prior year auditprograms. The largest federalaccurate information to fulfill its oversight adjustments and did not always properlygrants were for homelandsecurity, general government responsibility. Additionally, the County classify financial transactions in itspurposes, child support must issue accurate and timely financial accounting records. Additionally, theenforcement, health services, statements to ensure compliance with County did not establish adequate internaland housing. In return, theaudit requirements imposed by federal controls over its capital assets orCounty must be accountableand state laws and regulations, grant transactions of its employee benefitsfor its use of federal and localmonies, maintain strong contracts, and long-term debt covenants. health insurance trust fund.internal controls, and comply To achieve this objective, the County mustwith federal program ensure that financial transactions are As a result of these deficiencies, werequirements. As the accurately recorded in its accounting issued a disclaimer of opinion on theauditors, our job is torecords. County’s financial statements anddetermine whether theSchedule of Expenditures of FederalCounty has met itsresponsibilities. During ...