Pinal County Community College District June 30, 2010 Highlights -Single Audit

Pinal County Community College District(Central Arizona College)REPORT Summary of Audit FindingsHIGHLIGHTSSINGLE AUDITSubjectFor the financial statement audit, auditors found internal control weaknesses over Pinal County Community computer system access, the employee health plans’ bank account, capital assets, College District issues and purchasing. For the federal compliance audit, auditors tested four federal financial statements and a programs under the guidelines established by the Single Audit Act and noted material schedule of expenditures of internal control weaknesses and material noncompliance for the Higher Education—federal awards annually. The District is responsible for Institutional Aid program and a material internal control weakness for the Student preparing its statements and Financial Assistance Cluster. The District’s Single Audit Report contains further details schedule, maintaining strong and auditor recommendations. The most significant findings are summarized below.internal controls, demonstrating accountability Financial Statement Findings— Additionally, the District paid contractors for its use of public monies, and complying with federal over $529,000 for goods and services program requirements. As using programs monies, but did not Computer System Access the auditors, our job is to always follow proper competitive Controls—The District did not follow its determine whether the purchasing procedures or ensure that policies ...