C.1.5 - NTF SINGLE AUDIT 0606 - 12-19-2006

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• Publié par: Eftou
• Nombre de lectures: 11
• Langue: English

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SAN MATEO COUNTY NARCOTICS TASK FORCE

Single Audit Report

For the Fiscal Year Ended June 30, 2006


SAN MATEO COUNTY NARCOTICS TASK FORCE

June 30, 2006

TABLE OF CONTENTS

Independent Auditor’s Report on Schedule of Expenditures of Federal Awards 1

Schedule of Expenditures of Federal Awards 2

Notes to the Schedule of Expenditures of Federal Awards 3

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 4-5

Report on Compliance with Requirements Applicable to Each Major Program and
on Internal Control Over Compliance in Accordance with OMB Circular A-133 6-7

Schedule of Findings and Questioned Costs 8-11



San Mateo County Narcotics Task Force
Schedule of Expenditures of Federal Awards
For the Fiscal Year Ended June 30, 2006
Catalog of Federal
Domestic Assistance Federal Pass-Through
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Entity Number
U.S. OFFICE OF NATIONAL DRUG CONTROL POLICY
Pass-Through Program, Northern California High Intensity Drug Trafficking Area
High Intensity Drug Trafficking Area 07 $ 42,418 I5PSFP501Z
I6PSFP501Z 07 48,436
TOTAL U.S. OFFICE OF NATIONAL DRUG CONTROL POLICY 90,854
U.S. DEPARTMENT OF JUSTICE
Direct Programs:
Organized Crime Drug Enforcement Task Force-State and Local Overtime 16 97,523 n/a
Federally Forfeited Property 16 142,640 n/a
Sub-Total of Direct Programs240,163
Pass-Through Program, San Mateo County Sheriff's Office:
Drug Enforcement Administrative Grant 16 30,591 n/a
Pass-Through Program, State of California Office of Emergency Services:
Anti-Drug Abuse Enforcement Program 16.738 293,630 DC 05160410
Sub-Total of Pass-Through Programs324,221
TOTAL U.S. DEPARTMENT OF JUSTICE 564,384
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 655,238
See notes to the schedule of expenditures of federal awards.
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San Mateo County
Narcotics Task Force
Notes to the Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2006

Note 1. Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the San
Mateo County Narcotics Task Force and is presented on the accrual basis of accounting. 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. Therefore, some amounts presented in this schedule may
differ from amounts presented in, or used in the preparation of, the basic financial statements.

Note 2. Subrecipients

For fiscal year ended June 30, 2006, no funds reported on the Schedule of Expenditures of Federal Awards
were passed-through to subrecipient entities.







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This report is intended solely for the information and use the board of directors, management, others within
the NTF, and 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.





County of San Mateo, California
December 20, 2006
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In planning and performing our audit, we considered the San Mateo County Narcotics Task Force’s internal
control over compliance with 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 and to test and report on internal control over compliance in accordance with OMB Circular A-
133.

Our consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low level the risk
that noncompliance with applicable requirements of laws, regulations, contracts and grants caused by error or
fraud that would be material in relation to a major federal program being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned functions. We
noted no matters involving the internal control over compliance and its operation that we consider to be
material weaknesses.

This report is intended solely for the information and use of the board of directors, management, others within
the organization, and 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.





County of San Mateo, California
December 20, 2006



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San Mateo County
Narcotics Task Force
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Fiscal Year Ended June 30, 2006

SUMMARY OF AUDIT RESULTS

1. The auditor’s report expresses an unqualified opinion on the basic financial statements of the San
Mateo County Narcotics Task Force.

2. No reportable conditions relating to the audit of the financial statements are reported in the 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.

3. During the audit, no material weaknesses were identified in the internal control over financial
reporting.

4. No instances of noncompliance material to the financial statements of the San Mateo County
Narcotics Task Force were disclosed during the audit.

5. No reportable conditions relating to the audit of the major federal award programs are reported in the
Report on Compliance with Requirements Applicable to Each Major Program and on Internal
Control Over Compliance in Accordance with OMB Circular A-133.

6. During the audit, no material weaknesses were identified in the internal control over major programs.

7. The auditor’s report on compliance for the major federal award programs for the San Mateo County
Narcotics Task Force expresses an unqualified opinion.

8. There is one audit finding relative to the major federal award programs for the San Mateo County
Narcotics Task Force that is required to be reported in accordance with section 510(a) of Circular A-
133.

9. The programs tested as major programs were:

CFDA Number Name of Federal Program
16.738 Anti-Drug Abuse Enforcement Program
7 High Intensity Drug Trafficking Area

10. The threshold for distinguishing Types A and B programs was $300,000.

11. San Mateo County Narcotics Task Force was determined to be a high-risk auditee.

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