Pima County June 30, 2003 Single Audit Report
20
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
20
pages
English
Documents
Le téléchargement nécessite un accès à la bibliothèque YouScribe Tout savoir sur nos offres
A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditPima CountyYear Ended June 30, 2003Debra 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.usPima County, Arizona Single Audit Reporting Package Year Ended June 30, 2003 Table of Contents Page Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Basic 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 ...
Voir
A REPORT TO THE ARIZONA LEGISLATURE
Financial Audit Division
Single Audit
Pima County Year Ended June 30, 2003
Debra K. Davenport Auditor General
Copies of the Auditor General’s 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
Pima County, Arizona Single Audit Reporting Package Year EndeJd une 30, 2030 Table of Contents Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Compliance and on Internal Control over Financial Reporting Based on an Audit Boaf sic Financial Statements Perforimn eAdc cordanc e with Government Auditing Standards Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accord ance with OMB Circular A-133 Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs Summary of Auditors’ Results Federal Award Findisn ag nd Questioned Cos st County Respons es Corrective Action Plan Summary Schedulfe Porior Audit Findings
Page
1 3 5
12 13
14 16
STATE OF ARIZONA OFFICE OF THE DEBRA K. DAVENPORT, CPA WILLIAM THOMSON AUDITOR GENERAL AUDITOR GENERAL DEPUTY AUDITOR GENERAL Independent Auditors’ Report on Compliance and on Internal Control over Financial Reporting Based on an AudBiat soifc Financial Statements Performed in Accordance w G i o th v ernment Auditing Stand ards Members of the Arizona Staetgei sLlatur e The Board of Supervisors of Pima County, Arizona We have audited t hfeinancial statements tohfe governmental activities, bus-tiynpese sactivities, aggregate discretely presented component units, each major fund, and aggregate remaining information of Pima County as of and for the year ended June 30, 2003, which collectively compris County’s basic financial statements, avned i shsaued our report theredoatne d Decembe1r, 2003 ,which was modified due to our reliance on the rep o trhtes r oaf udito rass described th e irn .We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable financial audits contained G i o n v ernment Auditing Stan , d a is r s d u s ed by the Comptroller General of the United States. Complianc e As part of obtaining reasonable assurance about whether the bCaosiucnf itnya’sn cial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regul contracts, andgrants, noncompliance with which could have a direct and material effect on t determinationf boasic financial statement amouHntos.w ever, providing an opinion on compliance with those provisions was not an objective of our audit and, accordion gnloy,t ewxep rdess such an opinion. The results of our teastnsd the reports of the other au d i tsocrlso sed no instances of noncompliance that are required to be reported u G nd ov er e rnment Auditing Stand . ards Internal Control over Financial Reporting In plani n g and performing our audit, we considered the County’s internal control over financial repo in order to determine our auditing procedures for the purpose of expressings o nu rt hoep ifniinoa n cial statements and not to provide assurance on icnotnet r nola lover financial reportiOnugr. consideration of internal control over financial reporting would not necessarily disclosei na lil ntmeartntael rsc ontrol that mightb e material weakness Ae s.material weakness is a condition in which the desiegrna toiro no pof one or more of the internal control components does not reduce to a relatively low level the risk misstatements in amounts that would be ma treeril a tlioi n to thbeasic financial statements being audited may occur and not be detecteidn wa i t ihmely period by employees in the normal course of performing their assigned functioWnse. and the reports of the other auditors noted no matters involving internal control over financial reporting and its operation that we and the otheri daeur dtito orbse cons material weakness eHso.wever, we noted other matters involving internal control over financial report that we will rep toor tthe County’s managetm ienn a separate let t er. 2 9 1 0 N O R T H 4 4 th S T R E E T • S U I T E 4 1 0 • P H O E N I X , A R I Z O N A 8 5 0 1 8 • ( 6 0 2 ) 5 5 3 - 0 3 3 3 • F A X ( 6 0 2 ) 5 5 3 - 0 0 5 1
ing 
This report is intended solely for the information and use obf etrhse ofm tehme Arizona State Legislature, the Board of Supervisors, federal awarding agencies, a-tnhdr opuagshs entities and is not intended to be and should not be used by anyone otthhaenr these specified partiHeos.w ever, this report is a matter of publicrecord, and its distribution is not limited.
December1 , 2003
Dennis L. Mattheisen, CPA Financial Audit Director
2
