Pinal County June 30, 2007 Report Highlights - Single Audit

Pinal CountyREPORT The County ShouldHIGHLIGHTSSINGLE AUDIT Strengthen Certain ControlsSubject over Financial ReportingPinal County spent $14.9million of federal monies thispast year for 65 programs. The County’s management is responsible • The County did not have aThe largest federal grants comprehensive disaster recovery planfor maintaining adequate internal controls.were for health and welfare, that is updated and tested regularly.However, this was not alwayshousing, education, public • The County had to adjust its financialaccomplished. Auditors found sevensafety, and family nutrition. In records for significant errors in reportinginternal control weaknesses. The materialreturn, the County is infrastructure assets because it did notresponsible for demonstrating weaknesses were as follows:have proper policies and procedures inaccountability for its use ofplace to ensure infrastructure assets areboth federal and state • The County did not have policies and properly valued and reported.monies, maintaining strong procedures to protect sensitive financial • The County did not have adequateinternal controls, and and personal information on its generalcomplying with federal policies and procedures over capitalledger, treasurer, and housing systemsprogram requirements. As assets to ensure they are properlyagainst unauthorized access.the auditors, our job is to identified, reconciled, valued, anddetermine whether the reported.County met its responsibilities.Our ...