Maricopa County June 30, 2002 Single Audit Report
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A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditMaricopa CountyJune 30, 2002Debra 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.us Maricopa County Single Audit Reporting Package June 30, 2002 Table of Contents Page Comprehensive Annual Financial Report Issued separately Reports on Compliance and Internal Control Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over ...
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A REPORT TO THE ARIZONA LEGISLATURE
Financial Audit Division
Single Audit
Maricopa County June 30, 2002
Debra K. Davenport Auditor General
The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor Generals 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
MaricopaCounty Single Audit Reporting Package June 30, 2020 Table of Contents Comprehensive Annual Financial Report Issued separately Reports on Compliance and Internal Control Report on Compliance and on Internal Control over Fineapnocritailn gR Based on an Audit of Financial Statements Performed in Accordance wit G h o vernment Auditing Standards Report on Compliance with Requirements Applicable to Ea ch Major Program and on Internal Control over Compliance in Accordance with OMB Ciruclar A-133 Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned C osts Summary of Auditors’ Results Federal Award Findings and Questioned Costs County Respons es Corrective Action Plan Summary Shcedule of Prior Audit Find ings
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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 D IT T O H R O GE M NE S R O AL N AUDITOR GENERAL Independent Auditors’ Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance w G it o h v ernment Auditing Stand ards Members of the Arizont a tSe Legislature The Board of Supervisors of Maricopa County, Arizona We have audited the financial statements of Maricopa County as of and for the year ende2d, June 30, 2 and have issued our report thereon dJ a tneuda ry 21, 2003, which was modifieads to consistency because of the implementation of Governmental Accounting Standards Board State amnedn ta No. 34 change in accounting principle affecting the reporting of compensate da anbd sdeune cteos our reliance on the repo rotf other audit.o rsWe conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits co G nt o a v i e n r e n d m i e n nt Auditing Standard , s issued by the Comptroller General of the United States. Compliance As part of obtnaiing reasonable assurance about whether the County’s financial statements are free material misstatement, we performed tests of its compliance with certain provisions of laws, regula contracts, and grants, noncompliance with which could haevcet a n d irmaterial effect on the determination of financial statement a.m Hoouwntesver, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express suc. hT haen opinion results of our testnsdathe reports of the other auditors disclosed no instances of noncompliance that a required to be reported un G de o r v ernment Auditing Stand . a H rd o s wever, ew noted certain immaterial instances of noncompliance that we will report to the County’s mtai n aag esempeanrate let ter. Internal Control over Financial Reporting In planning and performing our audit, we considered the County’s internal control over financial rep in order to determine our auditing procedures for the purpose of exprepsisn i nogn o unr tohe financial statements and not to provide assurance on internal control over financ. iOalu r ecp o nrts i ndgeration of internal control over financial reporting would not necessarily disclose all such internal conttrol matte might be martieal weaknessesA. material weakness is a 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 misstatements in amounts that would be material in relea tfiionna ntoc itahl statements being audited may occur and not be detected within a timely period by employees in the normal course of performing assigned functio.n sWe and the reports of the other auditors noted no matters involving internal con over fniancial reporting and its operation that we and the other auditors consider to be mate weaknesse. sHowever, w neoted other matters involving internal control over financial reporting that we report to the County’s management in a separa te letter. 2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051
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Dennis L. Mattheisen, CPA Financial Audit Director
2
January21, 2003
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2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051
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