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State of Arizona June 30, 2002 Single Audit Report

68 pages
A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditState of ArizonaJune 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 (This Page Intentionally Left Blank) State of Arizona 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 Basic Financial Statements Performed in A ccordance with Government Auditing Standards 1 Report on Compliance with ...
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Financial Audit Division
Single Audit
State of Arizona June 30, 2002
Debra K. Davenport Auditor General
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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:
(This Page Intentionally Left Blank)
Stateof Arizona Single Audit Reporting Package June 30, 2020 
       Table of Contents  Comprehensive Annual Financial Report   Issueds eparate ly   Reports on Compliance and Internal Control  Report on Compliance and on Internal Control over Financial Reporting Based on  dorccmrofreP A ni deanud Ancial Statementstio  faBis ciFan ancewith Government Auditing Standards   Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB -C1ir3c3u lar A  Schedule of Expenditures of Federal Awards  Scheduleof Findings and Questioned Costs  Summary of Auditors’ Results   Financial Statement Fiingds    Federal AwarFdindings and Questioned Costs  Appendi x  State of Arizona Agency Codes  StateCorrective Action Plan  State Summary Schedule Porif or Audit Findings 
1 3 6  39 41 42 
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the .ers
     STATE OF ARIZONA  OFFICE OF THE DEBRAAKU.DIDTAORVGEENNEPROALR T, CPAAUDITOR GENERALWDIEPLULTIYAAUMD ITTOHROGEMNESROALN    Independent Auditors’ Report on Compliance and on Internal Control over Financial Reporting Based on an AudBita soifc Financial Statements Performed in Accordance wGitohv ernment Auditing Stand ards   The HonorablJeanet NapolitanoG,overnor State of Arizona  The HonorablKeen Benne,ttPresident Arizona State Senate  The Honorable Franklin L. Jake” F, lSapkeaker Arizona House of Representatives  The Honorable Charles E. Jo,n eCshief Justic e Arizona Supreme Court   We have auditedh et basic financial statements of the State of Ariz oonf a aansd for the year ended June 30, 2020, and have issued our report thereon dFeatberdu ary 1, 12003, which was modifieads to consistency because of the implementation of GASB StatemenBtaNsioc.  F3in4a,and nts—iclanetemS at Managements Discussion and Ana—lfyosris State and Local Governmaenntds  GASB Statement No. 35, Basic Financial Stateme—natsnd Managements Discussion and An—alfyosri sPublic Colleges and Universitieasnddue to our reliance one  fo krowua rehto arstodiriscdes htreeb dW .theinconducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicabl financial audits containedG ionv ernment Auditing Stand,airsdsserllroptaleren Gyb deumoC eht o  fht e United States.  Compliance  As part of obtaining reasonable assurance about whether thbea sSitc afitenasn cial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regula contracts, and grants, noncompliance with which could have a direct and material effect on determination obfa sic financial statement amo.u Hntoswever, providing an opinion on compliance with those provisions was not an objective of our audit and, alyc,c owred indgo not express such an op.i nion The results of our tests and wthorek of the other auditors disclosed no instances of noncompliance that are required to be reported unGdoevre rnment Auditing Stand.aHrodwsever, we noted certain immaterial instancesof noncompliance that we will report to various state agencies’ management in separate lett  2910 NORTH 44thSTREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553 -0333 • FAX (602) 553 -0051  
o et ons,ti 
Internal Control over Financial Reporting  In planning and performing our audit, we considered the State’s internal control over financial repo order ot determine our auditing procedures for the purpose of expressing our opinbioansi c on the financial statements and not to provide assurance on internal control over fina.n cHioalw reevpeor,r tiwneg noted one matter involving internal control overl rfienpaonrctinag and its operation that we consider to be a reportable condit.i oRneportable conditions involve matters coming to our attention relating to signifi deficiencies in the design or operation of internal control over financial rep orotuirn gj utdhgatm, eint, could adversely affect the State’s ability to record, process, summarize, and report financial consistent with the assertions of managementb iansi ct hfien ancial stateme.n Ttshis reportable condition is described in the accompanyinhg eSdcule of iFndings andQ uestioned oCsts as item 20-01.  A material weakness is a condition in which the design or operation of one or more of the internal components does not reduce to a relatively low level the risk that misstatemenths aitn  waomulodu nbtes  t material in relation to btahsei c financial statements being audited may occur and not be detected within timely period by employees in the normal course of performing their assign. eOdu rf ucnocntsiiodnesration of internal control over nfciinal reporting would not necessarily disclose all such internal control matt that might be reportable conditions and, accordingly, would not necessarily disclose all repor conditions that are also considered to be material we.a kHnoewsseevser, wbe elieve that the reportable condition described above is not a material we. akWnee saslso noted other matters involving internal control over financial reporting that we will report to various state agencies’ management in se letters.  This report iisntended solely for your information and that of the Chairperson and Vice Chairperson o Joint Legislative Audit Committee, federal awarding agencies, -atnhrdo upgahs sentities and is not intended to be and should not be used by anyone other teh sapn etchifeised parti.e Hsowever, this report is a matter of public rec, oarndd its distribution is not lim ited.          Debbie Davenport Auditor General  February 11, 2003 2