Yavapai County June 30, 2008 Single Audit Reporting Package

Contract Audit Posted By Office Of The Auditor General

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Yavapai County, Arizona
Single Audit Reporting Package
Year ended June 30, 2008Yavapai County, Arizona
Single Audit Reporting Package
Year ended June 30, 2008
Table ofContents
Comprehensive Annual Financial Report - Issued Separately
Reports on Compliance and Internal Control
Independent Auditor's Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an Audit ofBasic Financial
Statements Performed in Accordance with Government Auditing Standards 1-2
Independent Auditor's Report on Compliance with Requirements Applicable
to Each Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A-I33 3-5
Schedule ofExpenditures ofFederal Awards 6-9
Notes to Schedule ofExpenditures ofFederal Awards 10
Schedule ofFindings and Questioned Costs:
Summary ofAuditor's Results 11
Financial Statement Findings 12
Federal Award Findings and Questioned Costs 124000 North Central Avenue
Suite 1100
Phoenix, Arizona 85012
602.230.1040
602.230.1065 (Fax)
www.vva-cpas.con1
IndependentAuditor's Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit ofBasic Financial Statements
Performed in Accordance with GovernmentAuditingStandards
The Auditor General ofthe State ofArizona
The Board ofSupervisors of
Yavapai County, Arizona
We have audited the financial statements ofthe governmental activities, business-type activities,
each major fund, and the aggregate remaining fund information of Yavapai County, Arizona (the
County) as ofand for the year ended June 30, 2008, which collectively comprise the County's basic
financial statements and have issued our report thereon dated January 14, 2009. Our report was
modified for an emphasis ofa matter for the correction ofan error in reporting and as to consistency
for the implementationofthe provisions ofthe Governmental Accounting Standards Board (GASB)
Statement Nos. 45, AccountingandFinancial Reporting by Employersfor Postemployment Benefits
Other Than Pensions; 48, Sales andPledges ofReceivables andFuture Revenues andIntra-Entity
Transfers ofAssets and Future Revenues; and 50, Pension Disclosures (an amendment ofGASB
Statements No. 25 andNo. 27), for the year ended June 30, 2008 and was also modified to include a
reference to our reliance on other auditors. We conducted our audit in accordance with u.S.
generally accepted auditing standards and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States. Other
auditors audited the financial statements ofthe long-term care fund, as described in our report onthe
County's financial statements. This report does not include the results ofthe 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 ofexpressing 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 ofthe County's internal control over financial reporting.
Our consideration ofinternal 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 deficiency in internal control over financial reporting that we consider to be a significant
deficiency.
1A control deficiency exists when the design or operation ofa 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 suchthat
there is more than a remote likelihood that a misstatementofthe County's fmancial statements that is
more than inconsequential will not be prevented or detected by the County's internal control.
We consider the deficiency described in the accompanying schedule offmdings and questioned costs
as item 08-001 to be a significant deficiency in internal control over financial reporting.
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement ofthe financial statements will
not be prevented or detected by the County's internal control.
Our consideration of the internal control over financial reporting was for the limited purpose
described in the first paragraph ofthis 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. However, we
do not believe that the significant deficiency described in the accompanying schedule offmdings and
questioned costs as item 08-001 is a material weakness.
Compliance and Other Matters
As part ofobtaining reasonable assurance about whether the County's basic financial statements are
free ofmaterial misstatement, we performed tests ofits compliance with certain provisions oflaws,
regulations, contracts and grant agreements, noncompliance with which could have a direct and
material effect on the determination offinancial statement amounts. However, providing an opinion
on compliance with those provisions was not an objective ofour audit, and accordingly, we do not
express such an opinion. The results ofour tests disclosed no instances ofnoncompliance or other
matters that are required to be reported under Government Auditing Standards.
This report is intended solely for the information and use of the Arizona State Legislature, the
Auditor General ofthe State ofArizona, the Board ofSupervisors, management, 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. However, this report is a matter ofpublic record, and its distribution is
not limited.
U~J.A(lnfl(~ tLf
Phoenix, Arizona
January 14, 2009
24000 North Central Avenue
Suite 1100
Phoenix, Arizona 85012
602.230.1040
602.230.1065 (Fax)
IndependentAuditors' Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over
Compliance in Accordance with OMB-CircularA-133
The Auditor General ofthe State ofArizona
The Board ofSupervisors of
Yavapai County, Arizona
Compliance
We have audited the compliance of Yavapai County, Arizona (the County) with the types of
compliance requirements described in the U S. Office ofManagement andBudget (OMB) Circular
A-133 Compliance Supplement that are applicable to each ofits major federal programs for the year
ended June 30, 2008. The County's major federal programs are identified in the Summary of
Auditors' Results section of the accompanying Schedule of Findings and Questioned Costs.
Compliance with the requirements oflaws, regulations, contracts, and grants applicable to each ofits
major federal programs is the responsibility ofthe 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 u.S. generally accepted auditing
standards; the standards applicable to financial audits contained in GovernmentAuditingStandards,
issued by the Comptroller General ofthe United States; and OMB Circular A-133, AuditsofStates,
Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-I33
require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types ofcompliance 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 ofthe County's
compliance with those requirements.
In our opinion, the County complied, in all material respects, with the requirements referred to above
that are applicable to each ofits major federal programs for the year ended June 30, 2008.
3Internal Control over Compliance
The County's management is responsible for establishing and maintaining effective internal control
over compliance with requirements oflaws, regulations, contracts, and grants applicable to federal
programs. In planning and performing our audit, we considered the County&