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City of Midland, Michigan Federal Awards Supplemental Information June 30, 2007 City of Midland, Michigan Contents Independent Auditor's Report 1 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 2-3 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 4-5 Schedule of Expenditures of Federal Awards Back 6 Reconciliation of Basic Financial Statements Federal Revenue with Schedule of Expenditures of Federal Awards 7 Notes to Schedule of Expenditures of Federal Awards 8 Schedule of Findings and Questioned Costs 9-10 Summary Schedule of Prior Audit Findings 11 Supplemental Information - Transportation Fund (Dial-A-Ride) 12 Schedule of Operating Revenues 13 Schedule of Operating Expenses 14 Schedule of Nonoperating Revenues 15 Schedule of Computation - Net Eligible Cost of General Operations 16 Schedule of Mileage Data 17 Schedule of Property and Equipment 18 Schedule of Expenditures of State Awards - Michigan Department of Transportation 19 Independent Auditor's Report To the Honorable Mayor and City Council City of Midland, Michigan We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate ...

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Publié par	Fuwyang
Nombre de lectures	9
Langue	English

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City of Midland, Michigan

Federal Awards Supplemental Information June 30, 2007 

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City of Midland, Michigan

Independent Auditor's Report

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

Contents

Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133

Schedule of Expenditures of Federal AwardsBack

Reconciliation of Basic Financial Statements Federal Revenue with Schedule of Expenditures of Federal Awards

Notes to Schedule of Expenditures of Federal Awards

Schedule of Findings and Questioned Costs

Summary Schedule of Prior Audit Findings

Supplemental Information - Transportation Fund (Dial-A-Ride)

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Schedule of Operating Revenues

Schedule of Operating Expenses

Schedule of Nonoperating Revenues

Schedule of Computation - Net Eligible Cost of General Operations

Schedule of Mileage Data

Schedule of Property and Equipment

Schedule of Expenditures of State Awards - Michigan Department of Transportation

2-3

4-5 

9-10

12

Independent Auditor's Report

To the Honorable Mayor and City Council City of Midland, Michigan 

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We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Midland, Michigan as of and for the year ended June 30, 2007, which collectively comprise City of Midland, Michigans basic financial statements, and have issued our report thereon dated December 7, 2007. Those basic financial statements are the responsibility of the management of City of Midland, Michigan. Our responsibility was to express opinions on those basic financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained inntmeoGevnr Auditing Standards standards, issued by the Comptroller General of the United States. Those require that we plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise City of Midland, Michigans basic financial statements. The accompanying schedule of expenditures of federal awards, reconciliation of basic financial statements federal revenue with schedule of expenditures of federal awards, and supplemental schedules related to the Transportation Fund are presented for the purpose of additional analysis and are not required parts of the basic financial statements. Except for the schedule of mileage data, the information in these schedules 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. We have applied certain limited procedures to the schedule of mileage data which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplemental information. However, we did not audit the information and express no opinion on it.

December 7, 2007

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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 withGovernment Auditing Standards 

To the Honorable Mayor and City Council City of Midland, Michigan 

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We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Midland, Michigan as of and for the year ended June 30, 2007, which collectively comprise City of Midland, Michigans basic financial statements, and have issued our report thereon dated December 7, 2007. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered City of Midland, Michigans internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City of Midland, Michigans internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of City of Midland, Michigans internal control over financial reporting.Back

Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. However, as discussed below, we identified a certain deficiency in internal control over financial reporting that we consider to be a material weakness.

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 entity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 entitys financial statements that is more than inconsequential will not be prevented or detected by the entitys internal controls. We consider the control deficiency described in the accompanying schedule of findings and questioned costs as item 2007-1 to be a significant deficiency in internal control over financial reporting.

To the Honorable Mayor and City Council City of Midland, Michigan 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 entitys internal control. Our consideration of the 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 the internal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. We believe the significant deficiency described above is a material weakness. Compliance and Other Matters

As part of obtaining reasonable assurance about whether City of Midland, Michigans financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported underveGotnnrem Auditing Standards.Back

City of Midland, Michigans response to the material weakness identified in our audit and described in the accompanying schedule of findings and questioned costs has not been subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

This report is intended solely for the information and use of management, City Council, federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.

December 7, 2007

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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 A-133

To the Honorable Mayor and City Council City of Midland, Michigan

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ComplianceWe have audited the compliance of City of Midland, Michigan with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2007. The major federal programs of City of Midland, Michigan 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 City of Midland, Michigans management. Our responsibility is to express an opinion on City of Midland, Michigan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 in Government 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 City of Midland, Michigan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 on City of Midland, Michigans compliance with those requirements.

In our opinion, City of Midland, Michigan 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.Back

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To the Honorable Mayor and City Council City of Midland, Michigan 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 entity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 entitys internal control.

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 entitys internal control.

Our consideration of internal control over compliance 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 compliance that we consider to be material weaknesses, as defined above.

December 10, 2007

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City of Midland, Michigan

Schedule of Expenditures of Federal Awards Year Ended June 30, 2007

Federal Agency/Pass-through Agency/Program Title

U.S. De artment of Housin and Urban Develo ment -Communit Develo ment Block Grant: B-04-MC-26-0037 B-05-MC-26-0037

Total U.S. Department of Housing and Urban Develo ment

U.S. De artment of Trans ortation - Passed throu h Michi an De artment of Trans ortation: Section 5311 (formerl Section 18) Pro ram Grants: 2002-0068/Z9 - (10/05 - 9/06) 2007-259/Z1 - (10/06 - 9/07) Total Section 5311 rants

Section 5309 Pro ram Grants: Section 5309 Ca ital Grants 2002-0068/Z7 Section 5309 Capital Grants 2002-0068/Z5

Total Section 5309 grants

Total U.S. De artment of Trans ortation

U.S. De artment of ustice - Office of ustice Pro rams -Bullet- roof Vest Pro ram - MI State Police: Grant ID # 04021594 (2004) Grant ID # 05026423 (2005)

Total U.S. De artment of ustice

Federal Emer enc Mana ement Authorit - Fire O erations and Firefi hter Safet : EMW-2005-FG-19328 EMW-2006-FG-17122

Total Federal Emergency Management Authority

Total Federal Awards

See Notes to Schedule of Expenditures of Federal Awards.

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CFDA Number

14.218 14.218

20.509 20.509

20.500 20.500

16.607 16.607

97.044 97.044

ApprovedAward Amount

$ 303,000 286,373

228,555 251,480

110,072 121,472

7,862 1,800

53,620 82,682

Expenditures

$ 128,647 208,869

337,516

61,016 219,745

280,761

23,331 108,751

132,082

412,843

203 -

203

6,865 35,401

42,266

$ 792,828 

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City of Midland, Michigan

Reconciliation of Basic Financial Statements Federal Revenue with Schedule of Expenditures of Federal Awards Year Ended June 30, 2007

Federal revenue per financial statements (includes all funds)

Add program income classified as federal expenditures

Less state transportation grant included above

Less revenue recognized in the current period on prior year expenditures

Add expenditures in the current period where revenue is deferred in accordance with GASB 33

Federal expenditures per the schedule of expenditures of federal awards 

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$ 952,997

115,709

(293,159)

(112)

17,393 

$ 792,828

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Community Development Block Grant 

14.218

$ 126,846

CFDA Number

Amount Provided to Subrecipients

Notes to Schedule of Expe

City of Midland, Michigan

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Federal Program

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Of the federal expenditures presented in the schedule, federal awards were provided to subrecipients as follows:

Note 2 - Subrecipient Awards

The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Midland, Michigan and is presented on the same basis of accounting as the basic financial statements. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations some amounts. Therefore, presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Note 1 - Significant Accounting Policies 

nditures of Federal Awards Year Ended June 30, 2007