WCCCD Single Audit FINAL DRAFT

Gterrell

Description

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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• Publié par: Zewyor
• Nombre de lectures: 132
• Langue: Latin

Extrait

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 TableofContents IndependentAuditors'ReportonInternalControlover FinancialReportingandonComplianceandOther MattersBasedonanAuditofFinancialStatements PerformedinAccordanceWithGovernmentAuditingStandards IndependentAuditors'ReportonCompliancewithRequirements ApplicabletoeachMajorProgramandInternal ControloverComplianceinAccordanceWith OMBCircularA‐133 ScheduleofExpendituresofFederalAwards NotestoScheduleofExpendituresofFederalAwards SupplementalSchedules‐ ScheduleofFindingsandQuestionedCosts StatusofPriorYearFindings

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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 TotheBoardofTrusteesof WayneCountyCommunityCollegeDistrict Detroit,Michigan WehaveauditedthefinancialstatementsofWayneCountyCommunityCollegeDistrict(the"District") asofandfortheyearendedJune30,2009,andhaveissuedourreportthereondatedNovember6, 2009.WeconductedourauditinaccordancewithauditingstandardsgenerallyacceptedintheUnited StatesofAmericaandthestandardsapplicabletofinancialauditscontainedinGovernmentAuditing Standards,issuedbytheComptrollerGeneraloftheUnitedStates. InternalControlOverFinancialReporting Inplanningandperformingouraudit,weconsideredtheDistrict'sinternalcontroloverfinancial reportingasabasisfordeterminingourauditingproceduresforthepurposeofexpressingouropinion onthefinancialstatements,butnotforthepurposeofexpressinganopinionontheeffectivenessofthe District’sinternalcontroloverfinancialreporting.Accordingly,wedonotexpressanopiniononthe effectivenessoftheDistrict’sinternalcontroloverfinancialreporting. Ourconsiderationofinternalcontroloverfinancialreportingwasforthelimitedpurposedescribedin thefirstparagraphofthissectionandwouldnotnecessarilyidentifyalldeficienciesininternalcontrol thatmightbesignificantdeficienciesormaterialweaknesses.However,asdiscussedbelow,we identifiedcertaindeficienciesininternalcontroloverfinancialreportingthatweconsidertobe significantdeficiencies. Acontroldeficiencyexistswhenthedesignoroperationofacontroldoesnotallowmanagementor employees,inthenormalcourseofperformingtheirassignedfunctions,topreventordetect misstatementsonatimelybasis.Asignificantdeficiencyisacontroldeficiency,orcombinationof controldeficiencies,thatadverselyaffectstheentity’sabilitytoinitiate,authorize,record,process,or reportfinancialdatareliablyinaccordancewithgenerallyacceptedaccountingprinciplessuchthatthere ismorethanaremotelikelihoodthatamisstatementoftheentity’sfinancialstatementsthatismore thaninconsequentialwillnotbepreventedordetectedbytheentity’sinternalcontrol.Weconsiderthe deficienciesdescribedintheaccompanyingscheduleoffinancialstatementfindingsas2009‐1thru 2009‐2tobesignificantdeficienciesininternalcontroloverfinancialreporting. Amaterialweaknessisasignificantdeficiency,orcombinationofsignificantdeficiencies,thatresultsin morethanaremotelikelihoodthatamaterialmisstatementofthefinancialstatementswillnotbe preventedordetectedbytheentity’sinternalcontrol.

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Ourconsiderationoftheinternalcontroloverfinancialreportingwasforthelimitedpurposedescribed inthefirstparagraphofthissectionandwouldnotnecessarilyidentifyalldeficienciesintheinternal controlthatmightbesignificantdeficienciesand,accordingly,wouldnotnecessarilydiscloseall significantdeficienciesthatarealsoconsideredtobematerialweaknesses.However,webelievethat noneofthesignificantdeficienciesdescribedaboveisamaterialweakness. ComplianceandOtherMatters AspartofobtainingreasonableassuranceaboutwhethertheDistrict'sfinancialstatementsarefreeof materialmisstatement,weperformedtestsofitscompliancewithcertainprovisionsoflaws, regulations,contractsandgrantagreements,noncompliancewithwhichcouldhaveadirectand materialeffectonthedeterminationoffinancialstatementamounts.However,providinganopinionon compliancewiththoseprovisionswasnotanobjectiveofouraudit,andaccordingly,wedonotexpress suchanopinion.Theresultsofourtestsdisclosedinstancesofnoncomplianceorothermattersthatare requiredtobereportedunderGovernmentAuditingStandardsandwhicharedescribedinthe accompanyingscheduleoffindingsandquestionedcostsasitem2009‐2. TheDistrict’sresponsetothefindingidentifiedinourauditisdescribedintheaccompanyingschedule offindingsandquestionedcosts.WedidnotaudittheDistrict’sresponseand,accordingly,weexpress noopiniononit. WenotedcertainothermattersthatwereportedtomanagementoftheDistrictinaseparateletter datedNovember6,2009. ThisreportisintendedfortheinformationoftheBoardofTrustees,managementandfederalawarding agenciesandpass‐throughentities.However,thisreportisamatterofpublicrecordanditsdistribution isnotlimited.

GREGORYTERRELL&COMPANY CertifiedPublicAccountants November6,2009

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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 A133 TotheBoardofTrusteesof WayneCountyCommunityCollegeDistrict Detroit,Michigan Compliance WehaveauditedthecomplianceofWayneCountyCommunityCollegeDistrict(the"District")withthetypesof compliancerequirementsdescribedintheU.S.OfficeofManagementandBudget(OMB)CircularA‐133 ComplianceSupplementthatareapplicabletoeachofitsmajorfederalprogramsfortheyearendedJune30, 2009.TheDistrict'smajorfederalprogramsareidentifiedinthesummaryofauditors'resultssectionofthe accompanyingscheduleoffindingsandquestionedcosts.Compliancewiththerequirementsoflaws, regulations,contractsandgrantsapplicabletoeachofitsmajorfederalprogramsistheresponsibilityofthe District'smanagement.OurresponsibilityistoexpressanopinionontheDistrict'scompliancebasedonour audit. WeconductedourauditofcomplianceinaccordancewithauditingstandardsgenerallyacceptedintheUnited StatesofAmerica;thestandardsapplicabletofinancialauditscontainedinGovernmentAuditingStandards, issuedbytheComptrollerGeneraloftheUnitedStates;andOMBCircularA‐133,AuditsofStates,Local Governments,andNon‐ProfitOrganizations.ThosestandardsandOMBCircularA‐133requirethatweplanand performtheaudittoobtainreasonableassuranceaboutwhethernoncompliancewiththetypesofcompliance requirementsreferredtoabovethatcouldhaveadirectandmaterialeffectonamajorfederalprogram occurred.Anauditincludesexamining,onatestbasis,evidenceabouttheDistrict'scompliancewiththose requirementsandperformingsuchotherproceduresasweconsiderednecessaryinthecircumstances.We believethatourauditprovidesareasonablebasisforouropinion.Ourauditdoesnotprovidealegal determinationontheDistrict'scompliancewiththoserequirements. Inouropinion,theDistrictcomplied,inallmaterialrespects,withtherequirementsreferredtoabovethatare applicabletoeachofitsmajorfederalprogramsfortheyearendedJune30,2009.However,theresultsofour auditingproceduresdisclosedinstancesofnoncompliancewiththoserequirements,whicharerequiredtobe reportedinaccordancewithOMBCircularA‐133andwhicharedescribedintheaccompanyingscheduleof findingsandquestionedcostsasitem2009‐3. InternalControlOverCompliance ThemanagementoftheDistrictisresponsibleforestablishingandmaintainingeffectiveinternalcontrolover compliancewithrequirementsoflaws,regulations,contractsandgrantsapplicabletofederalprograms.In planningandperformingouraudit,weconsideredtheDistrict'sinternalcontrolovercompliancewith requirementsthatcouldhaveadirectandmaterialeffectonamajorfederalprograminordertodetermineour auditingproceduresforthepurposeofexpressingopiniononcomplianceandtotestandreportoninternal controlovercomplianceinaccordancewithOMBCircularA‐133.Accordingly,wedonotexpressanopinionon theeffectivenessoftheDistrict’sinternalcontrolovercompliance. 3

Ourconsiderationofinternalcontrolovercompliancewasforthelimitedpurposedescribedinthepreceding paragraphofthissectionandwouldnotnecessarilyindentifyalldeficienciesininternalcontrolthatmightbe significantdeficienciesormaterialweaknessesasdefinedbelow.However,asdiscussedbelow,weidentifieda deficiencyininternalcontrolovercompliancethatweconsidertobeasignificantdeficiency,asdefinedbelow. Acontroldeficiencyinanentity’sinternalcontrolovercomplianceexistswhenthedesignoroperationofa controldoesnotallowmanagementoremployees,inthenormalcourseofperformingtheirassignedfunctions, topreventordetectnoncompliancewithatypeofcompliancerequirementofafederalprogramonatimely basis.Asignificantdeficiencyisacontroldeficiency,oracombinationofcontroldeficiencies,thatadversely affectstheDistrict’sabilitytoadministerafederalprogramsuchthatthereismorethanaremotelikelihoodthat noncompliancewithatypeofcompliancerequirementofafederalprogramthatismorethaninconsequential willnotbepreventedordetectedbytheentity’sinternalcontrol.Weconsiderthedeficiencyininternalcontrol overcompliancedescribedintheaccompanyingscheduleoffindingsandquestionedcostsasitem2009‐3tobe asignificantdeficiency. Amaterialweaknessisasignificantdeficiency,orcombinationofsignificantdeficiencies,thatresultsinmore thanaremotelikelihoodthatmaterialnoncompliancewithatypeofcompliancerequirementofafederal programwillnotbepreventedordetectedbytheDistrict’sinternalcontrol.Wedidnotidentifyanydeficiencies ininternalcontrolthatweconsidertobeamaterialweaknesses,asdefinedabove. TheDistrictresponsetothefindingsidentifiedinourauditisdescribedintheaccompanyingscheduleoffindings andquestionedcosts.WedidnotaudittheDistrict’sresponseand,accordingly,weexpressnoopiniononit. ScheduleofExpendituresofFederalAwards WehaveauditedthebasicfinancialstatementsoftheDistrictasofandfortheyearendedJune30,2009,and haveissuedourreportthereondatedNovember6,2009.Ourauditwasperformedforthepurposeofforming anopiniononthebasicfinancialstatementstakenasawhole.Theaccompanyingscheduleofexpendituresof federalawardsispresentedforpurposesofadditionalanalysisasrequiredbyOMBCircularA‐133andisnota requiredpartofthebasicfinancialstatements.Suchinformationhasbeensubjectedtotheauditingprocedures appliedintheauditofthebasicfinancialstatementsand,inouropinion,isfairlystated,inallmaterialrespects, inrelationtothebasicfinancialstatementstakenasawhole. ThisreportisintendedfortheinformationoftheBoardofTrustees,managementandfederalawardingagencies andpass‐throughentities.However,thisreportisamatterofpublicrecordanditsdistributionisnotlimited.

GREGORYTERRELL&COMPANY CertifiedPublicAccountants March9,2010

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Federal Grantor/ Passthrough 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 904112 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

CB159530760A26

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

TheaccompanyingScheduleofExpendituresofFederalAwardspresentstheactivityoffederal financialassistanceprogramsofWayneCountyCommunityCollegeDistrict(“theDistrict”).Federal awardsreceiveddirectlyfromfederalagenciesaswellasfederalawardspassedthroughother agenciesareincludedontheschedule.

BASISOFACCOUNTING

TheaccompanyingScheduleofExpendituresofFederalAwardsispresentedusingtheaccrualbasis ofaccounting.

MAJORPROGRAMS

MajorprogramsweredeterminedinaccordancewiththeOfficeofManagementandBudget (OMB)CircularA‐133,“AuditsofStates,LocalGovernmentsandNon‐ProfitOrganizations.For purposesofOMBCircularA‐133,StudentFinancialAidprogramsrepresentaclusteroffederal programsandconstituteoneprogramforpurposesofdeterminingmajorprograms.

FEDERALFAMILYEDUCATIONLOANPROGRAM(FFEL)

TheDistrictdisbursed$33,562,698undertheFFELprogramduringthe2009programyear.

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