WCCCD Single Audit FINAL DRAFT
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WAYNE COUNTY COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2009 WAYNE COUNTY COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2009 Table of Contents Page(s) Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 1‐2 Independent Auditors' Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance in Accordance With OMB Circular A‐133 3‐4 Schedule of Expenditures of Federal Awards 5 Notes to Schedule of Expenditures of Federal Awards 6 Supplemental Schedules ‐ Schedule of Findings and Questioned Costs 7‐9 Status of Prior Year Findings 10 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Trustees of Wayne County Community College District Detroit, Michigan We have audited the financial statements of Wayne County Community College District (the "District") as of and for the year ended June 30, 2009 ...
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WAYNE COUNTY COMMUNITY COLLEGE DISTRICT
SINGLE AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2009
WAYNE COUNTY COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2009 TableofContentsIndependentAuditors'ReportonInternalControloverFinancialReportingandonComplianceandOtherMattersBasedonanAuditofFinancialStatementsPerformedinAccordanceWithGovernmentAuditingStandardsIndependentAuditors'ReportonCompliancewithRequirementsApplicabletoeachMajorProgramandInternalControloverComplianceinAccordanceWithOMBCircularA‐133ScheduleofExpendituresofFederalAwardsNotestoScheduleofExpendituresofFederalAwardsSupplementalSchedules‐ ScheduleofFindingsandQuestionedCostsStatusofPriorYearFindings
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REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS TotheBoardofTrusteesofWayneCountyCommunityCollegeDistrictDetroit,MichiganWehaveauditedthefinancialstatementsofWayneCountyCommunityCollegeDistrict(the"District")asofandfortheyearendedJune30,2009,andhaveissuedourreportthereondatedNovember6,2009.WeconductedourauditinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmericaandthestandardsapplicabletofinancialauditscontainedinGovernmentAuditingStandards,issuedbytheComptrollerGeneraloftheUnitedStates.InternalControlOverFinancialReportingInplanningandperformingouraudit,weconsideredtheDistrict'sinternalcontroloverfinancialreportingasabasisfordeterminingourauditingproceduresforthepurposeofexpressingouropiniononthefinancialstatements,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheDistrict’sinternalcontroloverfinancialreporting.Accordingly,wedonotexpressanopinionontheeffectivenessoftheDistrict’sinternalcontroloverfinancialreporting.Ourconsiderationofinternalcontroloverfinancialreportingwasforthelimitedpurposedescribedinthefirstparagraphofthissectionandwouldnotnecessarilyidentifyalldeficienciesininternalcontrolthatmightbesignificantdeficienciesormaterialweaknesses.However,asdiscussedbelow,weidentifiedcertaindeficienciesininternalcontroloverfinancialreportingthatweconsidertobesignificantdeficiencies.Acontroldeficiencyexistswhenthedesignoroperationofacontroldoesnotallowmanagementoremployees,inthenormalcourseofperformingtheirassignedfunctions,topreventordetectmisstatementsonatimelybasis.Asignificantdeficiencyisacontroldeficiency,orcombinationofcontroldeficiencies,thatadverselyaffectstheentity’sabilitytoinitiate,authorize,record,process,orreportfinancialdatareliablyinaccordancewithgenerallyacceptedaccountingprinciplessuchthatthereismorethanaremotelikelihoodthatamisstatementoftheentity’sfinancialstatementsthatismorethaninconsequentialwillnotbepreventedordetectedbytheentity’sinternalcontrol.Weconsiderthedeficienciesdescribedintheaccompanyingscheduleoffinancialstatementfindingsas2009‐1thru2009‐2tobesignificantdeficienciesininternalcontroloverfinancialreporting.Amaterialweaknessisasignificantdeficiency,orcombinationofsignificantdeficiencies,thatresultsinmorethanaremotelikelihoodthatamaterialmisstatementofthefinancialstatementswillnotbepreventedordetectedbytheentity’sinternalcontrol.
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Ourconsiderationoftheinternalcontroloverfinancialreportingwasforthelimitedpurposedescribedinthefirstparagraphofthissectionandwouldnotnecessarilyidentifyalldeficienciesintheinternalcontrolthatmightbesignificantdeficienciesand,accordingly,wouldnotnecessarilydiscloseallsignificantdeficienciesthatarealsoconsideredtobematerialweaknesses.However,webelievethatnoneofthesignificantdeficienciesdescribedaboveisamaterialweakness.ComplianceandOtherMattersAspartofobtainingreasonableassuranceaboutwhethertheDistrict'sfinancialstatementsarefreeofmaterialmisstatement,weperformedtestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrantagreements,noncompliancewithwhichcouldhaveadirectandmaterialeffectonthedeterminationoffinancialstatementamounts.However,providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofouraudit,andaccordingly,wedonotexpresssuchanopinion.TheresultsofourtestsdisclosedinstancesofnoncomplianceorothermattersthatarerequiredtobereportedunderGovernmentAuditingStandardsandwhicharedescribedintheaccompanyingscheduleoffindingsandquestionedcostsasitem2009‐2.TheDistrict’sresponsetothefindingidentifiedinourauditisdescribedintheaccompanyingscheduleoffindingsandquestionedcosts.WedidnotaudittheDistrict’sresponseand,accordingly,weexpressnoopiniononit.WenotedcertainothermattersthatwereportedtomanagementoftheDistrictinaseparateletterdatedNovember6,2009.ThisreportisintendedfortheinformationoftheBoardofTrustees,managementandfederalawardingagenciesandpass‐throughentities.However,thisreportisamatterofpublicrecordanditsdistributionisnotlimited.
GREGORYTERRELL&COMPANYCertifiedPublicAccountantsNovember6,2009
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REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A133 TotheBoardofTrusteesofWayneCountyCommunityCollegeDistrictDetroit,MichiganComplianceWehaveauditedthecomplianceofWayneCountyCommunityCollegeDistrict(the"District")withthetypesofcompliancerequirementsdescribedintheU.S.OfficeofManagementandBudget(OMB)CircularA‐133ComplianceSupplementthatareapplicabletoeachofitsmajorfederalprogramsfortheyearendedJune30,2009.TheDistrict'smajorfederalprogramsareidentifiedinthesummaryofauditors'resultssectionoftheaccompanyingscheduleoffindingsandquestionedcosts.Compliancewiththerequirementsoflaws,regulations,contractsandgrantsapplicabletoeachofitsmajorfederalprogramsistheresponsibilityoftheDistrict'smanagement.OurresponsibilityistoexpressanopinionontheDistrict'scompliancebasedonouraudit.WeconductedourauditofcomplianceinaccordancewithauditingstandardsgenerallyacceptedintheUnitedStatesofAmerica;thestandardsapplicabletofinancialauditscontainedinGovernmentAuditingStandards,issuedbytheComptrollerGeneraloftheUnitedStates;andOMBCircularA‐133,AuditsofStates,LocalGovernments,andNon‐ProfitOrganizations.ThosestandardsandOMBCircularA‐133requirethatweplanandperformtheaudittoobtainreasonableassuranceaboutwhethernoncompliancewiththetypesofcompliancerequirementsreferredtoabovethatcouldhaveadirectandmaterialeffectonamajorfederalprogramoccurred.Anauditincludesexamining,onatestbasis,evidenceabouttheDistrict'scompliancewiththoserequirementsandperformingsuchotherproceduresasweconsiderednecessaryinthecircumstances.Webelievethatourauditprovidesareasonablebasisforouropinion.OurauditdoesnotprovidealegaldeterminationontheDistrict'scompliancewiththoserequirements.Inouropinion,theDistrictcomplied,inallmaterialrespects,withtherequirementsreferredtoabovethatareapplicabletoeachofitsmajorfederalprogramsfortheyearendedJune30,2009.However,theresultsofourauditingproceduresdisclosedinstancesofnoncompliancewiththoserequirements,whicharerequiredtobereportedinaccordancewithOMBCircularA‐133andwhicharedescribedintheaccompanyingscheduleoffindingsandquestionedcostsasitem2009‐3.InternalControlOverComplianceThemanagementoftheDistrictisresponsibleforestablishingandmaintainingeffectiveinternalcontrolovercompliancewithrequirementsoflaws,regulations,contractsandgrantsapplicabletofederalprograms.Inplanningandperformingouraudit,weconsideredtheDistrict'sinternalcontrolovercompliancewithrequirementsthatcouldhaveadirectandmaterialeffectonamajorfederalprograminordertodetermineourauditingproceduresforthepurposeofexpressingopiniononcomplianceandtotestandreportoninternalcontrolovercomplianceinaccordancewithOMBCircularA‐133.Accordingly,wedonotexpressanopinionontheeffectivenessoftheDistrict’sinternalcontrolovercompliance.3
Ourconsiderationofinternalcontrolovercompliancewasforthelimitedpurposedescribedintheprecedingparagraphofthissectionandwouldnotnecessarilyindentifyalldeficienciesininternalcontrolthatmightbesignificantdeficienciesormaterialweaknessesasdefinedbelow.However,asdiscussedbelow,weidentifiedadeficiencyininternalcontrolovercompliancethatweconsidertobeasignificantdeficiency,asdefinedbelow.Acontroldeficiencyinanentity’sinternalcontrolovercomplianceexistswhenthedesignoroperationofacontroldoesnotallowmanagementoremployees,inthenormalcourseofperformingtheirassignedfunctions,topreventordetectnoncompliancewithatypeofcompliancerequirementofafederalprogramonatimelybasis.Asignificantdeficiencyisacontroldeficiency,oracombinationofcontroldeficiencies,thatadverselyaffectstheDistrict’sabilitytoadministerafederalprogramsuchthatthereismorethanaremotelikelihoodthatnoncompliancewithatypeofcompliancerequirementofafederalprogramthatismorethaninconsequentialwillnotbepreventedordetectedbytheentity’sinternalcontrol.Weconsiderthedeficiencyininternalcontrolovercompliancedescribedintheaccompanyingscheduleoffindingsandquestionedcostsasitem2009‐3tobeasignificantdeficiency.Amaterialweaknessisasignificantdeficiency,orcombinationofsignificantdeficiencies,thatresultsinmorethanaremotelikelihoodthatmaterialnoncompliancewithatypeofcompliancerequirementofafederalprogramwillnotbepreventedordetectedbytheDistrict’sinternalcontrol.Wedidnotidentifyanydeficienciesininternalcontrolthatweconsidertobeamaterialweaknesses,asdefinedabove.TheDistrictresponsetothefindingsidentifiedinourauditisdescribedintheaccompanyingscheduleoffindingsandquestionedcosts.WedidnotaudittheDistrict’sresponseand,accordingly,weexpressnoopiniononit.ScheduleofExpendituresofFederalAwardsWehaveauditedthebasicfinancialstatementsoftheDistrictasofandfortheyearendedJune30,2009,andhaveissuedourreportthereondatedNovember6,2009.Ourauditwasperformedforthepurposeofforminganopiniononthebasicfinancialstatementstakenasawhole.TheaccompanyingscheduleofexpendituresoffederalawardsispresentedforpurposesofadditionalanalysisasrequiredbyOMBCircularA‐133andisnotarequiredpartofthebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditingproceduresappliedintheauditofthebasicfinancialstatementsand,inouropinion,isfairlystated,inallmaterialrespects,inrelationtothebasicfinancialstatementstakenasawhole.ThisreportisintendedfortheinformationoftheBoardofTrustees,managementandfederalawardingagenciesandpass‐throughentities.However,thisreportisamatterofpublicrecordanditsdistributionisnotlimited.
GREGORYTERRELL&COMPANYCertifiedPublicAccountantsMarch9,2010
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Federal Grantor/ Passthrough Grantor/ Program Title
Passed through State to Michigan, Department of Energy, Labor and Economic Growth:
5
07/01/08 01/31/09
17.269
17.258
32105 N/A 33328
14.235 14.235 14.235
10/01/08 4/30/09
07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09
P063P083165 P063Q083165 P007A082101 P033A062101 P033A062101 P042A051288 P042A051288 P042A051288 P042A051288 P375A083165
093510/902128 093250/902528 091130/910687 091190/910687 904112 093290/902928 N/A
84.063 84.063 84.007 84.033 84.033 84.042 84.042 84.042 84.042 84.375
CFDA Number
$ 1,838,599 17,114 311,945 67,067 45,989 6,540 88,719
$ 44,515,130 74,046 573,915 1,360 666,249 94,847 426,184 22,637 1,323 1,125
$ 401,350
$ 60,000 277,458 15,680
$ 58,928
Passed through City of Detroit, Department of Housing and Urban Development: Detroit Rescue Mission Detroit Rescue Mission Detroit Rescue Mission
Passed through Goodwill Industries:
Passed through State to Michigan, Department of Education:
93.558
Job, Education and Training Plus
N/A
Theaccompanyingnotesareanintegralpartofthisstatement.
CBJT Grant
Passed through Washtenaw Community College, Department of Labor:
$ 49,782,446
$ 183,495
$ 32,746
2782908
17.260
CB159530760A26
1/1/07 06/30/10
Grant Number
07/01/08 06/30/09 07/01/08 06/30/09 07/01/08 06/30/09 07/01/07 06/30/08 07/01/08 06/30/09 09/01/07 08/30/08 09/01/08 08/30/09 09/01/05 8/30/06 09/01/06 08/30/07 07/01/08 06/30/09
U.S. Department of Education Direct Assistance: Pell Grant Pell Grant ACA Supplemental Ed Opportunity Grant College Work Study College Work Study Student Support Services Student Support Services Student Support Services Student Support Services ACG Academic Competitiveness Grant
Program Improvement Local Administration P/S Adult Basic Education Adult Basic Education Technical Preparation D.P.School District Fast Track Voc Education Program Gear Up Scholarship
84.048 84.048 84.002 84.002 84.243A 84.048 84.334A
Grant Period
Expenditures
Goodwill Industries
TOTAL PROGRAMS
2/1/08 12/15/08 08/25/08 6/30/09 09/01/07 02/28/10
IG 07
3/28/08 3/27/09
WAYNE COUNTY COMMUNITY COLLEGE DISTRICT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2009
Passed through State to Michigan, Department of Health and Human Services:
Living Laboratory
(1)
(2)
(3)
(4)
WAYNE COUNTY COMMUNITY COLLEGE DISTRICT NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2009
GENERAL
TheaccompanyingScheduleofExpendituresofFederalAwardspresentstheactivityoffederalfinancialassistanceprogramsofWayneCountyCommunityCollegeDistrict(“theDistrict”).Federalawardsreceiveddirectlyfromfederalagenciesaswellasfederalawardspassedthroughotheragenciesareincludedontheschedule.
BASISOFACCOUNTING
TheaccompanyingScheduleofExpendituresofFederalAwardsispresentedusingtheaccrualbasisofaccounting.
MAJORPROGRAMS
MajorprogramsweredeterminedinaccordancewiththeOfficeofManagementandBudget(OMB)CircularA‐133,“AuditsofStates,LocalGovernmentsandNon‐ProfitOrganizations.ForpurposesofOMBCircularA‐133,StudentFinancialAidprogramsrepresentaclusteroffederalprogramsandconstituteoneprogramforpurposesofdeterminingmajorprograms.
FEDERALFAMILYEDUCATIONLOANPROGRAM(FFEL)
TheDistrictdisbursed$33,562,698undertheFFELprogramduringthe2009programyear.
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