PRINCE GEORGE- Federal Awards Program Audit Final FY07

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PRINCE GEORGE'S COUNTY, MARYLAND SINGLE AUDIT For the Year Ended June 30, 2007 Prince George's County, Maryland Compliance Audit Pursuant to OMB Circular A-133 (Single Audit) For the Year Ended June 30, 2007 PRINCE GEORGE’S COUNTY, MARYLAND AUDIT OF FEDERAL AWARD PROGRAMS YEAR ENDED JUNE 30, 2007 TABLE OF CONTENTS PAGE 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 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 ..............................................3 Schedule of Expenditures of Federal Awards..................................................................................6 Notes to Schedule of Expenditures of Federal Awards .................................................................10 Schedule of Findings and Questioned Costs..................................................................................12 Management’s Assessment of Status of Prior Audit Findings and Questioned Costs ..................20 „THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants Main Office: □ Regional Office: □ ...

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• Publié par: Chyok
• Nombre de lectures: 13
• Langue: English

Extrait

       

PRINCE GEORGE'S COUNTY, MARYLAND        

 

        SINGLE AUDIT     For the Year Ended June 30, 2007    

   

   

                Prince George's County, Maryland     Compliance Audit Pursuant to OMB Circular A-133 (Single Audit)     For the Year Ended June 30, 2007  

PRINCE GEORGES COUNTY, MARYLAND AUDIT OF FEDERAL AWARD PROGRAMS YEAR ENDED JUNE 30, 2007  

TABLE OF CONTENTS 

PAGE 

      Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance withGovernment Auditing Standards........................................1   Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133 ..............................................3   Schedule of Expenditures of Federal Awards..................................................................................6   Notes to Schedule of Expenditures of Federal Awards .................................................................10   Schedule of Findings and Questioned Costs..................................................................................12   Managements Assessment of Status of Prior Audit Findings and Questioned Costs ..................20  

 

THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants     Main Office: „  1101 15th Street, N.W.  Suite 400  Washington, DC 20005  [phone]  [phone] Fax    

□Regional Office:  100 Pearl Street  14th Floor  Hartford, CT 06103  [phone]  [phone] Fax

□Regional Office:  21250 Hawthorne Boulevard  Suite 500  Torrance, CA 90503  [phone]  [phone] Fax

Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance withGovernment Auditing Standards     The Honorable County Council Prince Georges County, Maryland   We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Prince Georges County Maryland (the County) as of and for the year ended June 30, 2007 (collectively referred to as the basic financial statements), and have issued our report thereon dated December 13, 2007. Our report was modified to include a reference to other auditors. We conducted our audit of the basic financial statements in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, Otherissued by the Comptroller General of the United States. auditors audited the financial statements of the Board of Education of Prince Georges County, Maryland; the Prince Georges County Memorial Library System; Prince Georges Community College; and Prince Georges Community Television Inc., as described in our report on the Countys basic financial statements. This report does not include the results of the other auditors testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors.   Internal Control Over Financial Reporting   In planning and performing our audit, we considered the Countys internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the basic financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Countys internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Countys internal control over financial reporting.   A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Countys ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Countys financial statements that is more than inconsequential will not be prevented or detected by the Countys internal control.   A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Countys internal control.   Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

A Professional Corporation www.tcba.com  

THOMPSON, COBB, BAZILIO & ASSOCIATES, PC Certified Public Accountants and Management, Systems, and Financial Consultants     „Main Office:□Regional Office:□Regional Office:  1101 15th Street, N.W. 100 Pearl Street 21250 Hawthorne Boulevard  Suite 400 14th Floor Suite 500  Washington, DC 20005 Hartford, CT 06103 Torrance, CA 90503  [phone] [phone] [phone]  [phone] Fax [phone] Fax [phone] Fax    

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133   The Honorable County Council Prince Georges County, Maryland Compliance We have audited the compliance of Prince Georges County, Maryland with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB)Circular A-133 Compliance Supplementare applicable to each of its major federal programs for the year ended Junethat 30, 2007. The Countys major federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the Countys management. Our responsibility is to express an opinion on the Countys compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Countys compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the Countys compliance with those requirements. As described below and in the accompanying schedule of findings and questioned costs, the County did not comply with certain requirements applicable to certain major federal programs. Compliance with such requirements is necessary, in our opinion, for the County to comply with the requirements applicable to the identified major programs. The following are compliance requirements, by program, that the County did not comply with:   Finding No. Program Compliance Requirement 2007-2 Medical Assistance Program Eligibility 2007-7 Homeland Security Grant Program Equipment and Real Property and Management   In our opinion, except for the noncompliance described in the preceding paragraph, the County complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2007.

A Professional Corporation www.tcba.com  

 

Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Countys internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Countys internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in the Countys internal control that might be significant deficiencies or material weaknesses as defined below. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies. A control deficiency in an entitys internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Countys ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the Countys internal control. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2007-1 and 2007-3 through 2007-7, to be significant deficiencies. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the Countys internal control. Of the significant deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs, we considered none to be a material weakness. We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the County as of and for the year ended June 30, 2007, and have issued our report thereon dated December 13, 2007. Our report was modified to include a reference to other auditors. Our audit was performed for the purpose of forming our opinions on the financial statements that collectively comprise the County's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. The Countys responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the Countys response and, accordingly, we express no opinion on it.

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10.550 10.557 10.558 10.559 10.568 14.218 14.231 14.235 14.238 14.239 14.246 16.xxx

PRINCE GEORGES COUNTY, MARYLAND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2007   Federal Federal Department/Pass-through Entity/Program Title CFDA Numbe U.S. DEPARTMENT OF AGRICULTURE (USDA) Pass through payments: MD Department of Human Resources: Food and Nutrition Service - Food Donation MD Department of Health and Mental Hygiene: Special Supplemental Food Program fo Women, Infants, and Children Child and Adult Care Food Progra MD State Department of Education: Summer Food Service Program for Children Emergency Food Assistance TOTAL U.S. DEPARTMENT OF AGRICULTURE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) Direct payments: Community Development Block Grant (CDBG) Emergency Shelter Grant Program (ESG) Supportive Housing Progra Shelter Plus Care HOME Investment Partnerships Program Economic Development Initiative TOTAL U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FEDERAL BUREAU OF INVESTIGATION (FBI) Direct payments: Violent Crimes Task Force TOTAL FEDERAL BUREAU OF INVESTIGATION U.S. DEPARTMENT OF JUSTICE (DOJ) Office of Justice Programs Direct payments: Metro Area Task Force Organized Crime Drug Enforcement Task Force DNA Capacity Enhancemen Subtotal Domestic Violence Intervention Technology Prisoner Reentry Regional Area Gang Enforcemen Asset Forfeiture Subtotal    

16.560 16.560 16.560 16.580 16.580 16.xxx 16.xxx

The accompanying notes are an integral part of this schedule.   6  

$ $ $ $ $ $

$ $

Federal Expenditures

87,551 14,095,158 41,693 618,870 25,250 14,868,522 7,519,061 259,507 1,745,038 311,584 1,130,522 1,363,526 12,329,238 12,078 12,078

47,708 7,754 1,776 57,238 186,940 7,535 36,980 2,279,094 2,510,549

PRINCE GEORGES COUNTY, MARYLAND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2007   Federal Federal Department/Pass-through Entity/Program Title CFDA Numbe U.S. DEPARTMENT OF JUSTICE (DOJ) (Continued) Domestic Violence-Response/Recovery 16.590 Domestic Violence-Response Tea 16.590 MD Project Safe Neighborhood 16.609 Cops Technology Progra 16.710 Bryne Memorial Justice Assistance 16.738 Project Safe Neighborhoods Anti-Gang 16.744 Subtotal Total direct payments Pass through payments: Arlington Police Department: High Intensity Drug Trafficking Area 16.579 MD Crime Control & Prevention: HOTSPOT-MDA: Communities Initiative 16.579 Juvenile Drug Court 16.579 Gang Prevention & Intervention 16.579 Community Prosecution Outreach 16.579 Domestic Violence Intake Advocacy Project 16.588 Domestic Violence Council Coordinato 16.588 Stop Violence Program 16.588 Adult Drug Court 16.588 Subtotal Washington/Baltimore HIDTA: Southern MD Interdiction Initiative 16.579 MD Department of Human Resources: Victims of Crime 16.575 Total pass through payments TOTAL U.S. DEPARTMENT OF JUSTICE U.S. DEPARTMENT OF LABOR (DOL) Pass through payments: Senior Service America, Inc. Senior Community Service Employment Program TOTAL U.S. DEPARTMENT OF LABOR U.S. DEPARTMENT OF TRANSPORTATION (DOT) Pass through payments: MD Department of Transportation: Section 5309 Highway Planning and Construction - Bridge/Road Repair Federal Transit: Formula Grants - Ride-Sharing Formula Grants for Urbanized Areas Alcohol/Drug Highway Safety TOTAL U.S. DEPARTMENT OF TRANSPORTATION  

17.235 20.500 20.205 20.507 20.509 20.601

The accompanying notes are an integral part of this schedule.   7  

Federal Expenditures $ 58,400 601,047 88,036 283,789 199,666 2,286 1,233,224 3,801,011 $ 206,506 19,315 141,546 78,778 47,487 208,896 28,924 96,268 49,685 877,405 $ 4,274 50,537 932,216 $ 4,733,227

$ $ $ $

396,727 396,727 479,234 840,162 191,327 74,217 180,591 1,765,531

PRINCE GEORGES COUNTY, MARYLAND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2007   Federal Federal Department/Pass-through Entity/Program Title CFDA Numbe U.S. DEPARTMENT OF TREASURY Direct payments: AFT Task Force 21.052 Metro Alien Task Force 21.xxx TOTAL U.S. DEPARTMENT OF TREASURY U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION (EEOC) Direct payments: Employment Discrimination 30.002 TOTAL U.S. EQUAL EMPLOYMENT OPPORTUNITY COMMISSION U.S. ENVIRONMENTAL PROTECTION AGENCY (EPA) Direct payments: Low Impact Technologies Development 66.606 Pass-through payments: MD Water Quality Administration 66.458 TOTAL U.S. ENVIRONMENTAL PROTECTION AGENCY FEDERAL EMERGENCY MANAGEMENT AGENCY (FEMA) Pass through payments: MD Emergency Management Agency: Emergency Management 83.503 TOTAL FEDERAL EMERGENCY MANAGEMENT AGENCY U.S. DEPARTMENT OF EDUCATION (ED) Pass through payments: MD Department of Education: Special Education: Grants to States Part B Special Education: Grants to States Part B 619 Special Education: Grants for Infants and Families with Disabilities Part C TOTAL U.S. DEPARTMENT OF EDUCATION U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES (DHHS) Pass through payments: MD Office on Aging: Special Programs for the Aging: Title III-B Special Programs for the Aging: Title III-C1: Nutrition Services Special Programs for the Aging: Title III-C2: Nutrition Services Special Programs for the Aging: Title III- Part D: Disease Prevention Health Care Financing Research, Demonstrations and Evaluations Subtotal  

84.027 84.173 84.181 93.044 93.045 93.045 93.046 93.779

The accompanying notes are an integral part of this schedule.   8  

$ $ $ $ $ $ $ $

$ $ $

Federal Expenditures 9,912 15,939 25,851 150,102 150,102 1,077,101 163,880 1,240,981 182,728 182,728

82,094 9,000 655,066 746,160 821,019 579,788 328,170 26,719 79,763 1,835,459