Maricopa County Community College District June 30, 2005 Single Audit

Office Of The Auditor General

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A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditMaricopa CountyCommunity CollegeDistrictYear Ended June 30, 2005Debra 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 • [phone]Additionally, many of our reports can be found in electronic format at:www.azauditor.govMaricopa County Community College District Single Audit Reporting Package Year Ended June 30, 2005 Table of Contents Page Comprehensive Annual Financial Report Issued Separately Single Audit Section Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance with ...

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• Publié par: Zaem
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• Langue: English

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A REPORT TO THE ARIZONA LEGISLATURE

Financial Audit Division

Single Audit

Maricopa County Community College District Year Ended June 30, 2005

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 • [phone] Additionally, many of our reports can be found in electronic format at: www.azauditor.gov

   

Maricopa County Community College District Single Audit Reporting Package Year Ended June 30, 2005

Table of Contents   Comprehensive Annual Financial Report   Issued Separatel y   Single Audit Section   Report on Internal Control   Foivnearncia lReportinga nd    on Compliancae nd Other MatteBrsa sed on an Audit    of     Basic Financia lStatemen tPserformed in Accordance    with   GovernmenAtuditing Standards     Report on Compliance with Requirements Appli cEaabcleh   to   Major Program anodn  Internal Control o vCeormpliancein      Accordance with OMB Circul-a1r 3A3     Schedule of Expenditures of rFaeld Aeward   s     Schedule of Findings and Questioned Costs     Summary of Auditors’ Results     Federal Award Findings and Questioned Costs     District Response     Corrective Action P   lan    

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          STATE OF ARIZONA   OFFICE OF THE DEBRA K. DAVENPORT, CPA AUDITOR GENERAL AUDITOR GENERAL   W D I EP L U L T I Y A AU M D   IT T O H R O GE M NE S R O AL N       Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards       Members of the Arizona State Legislature   The Governing Board of Maricopa County Community College District     We have audited the financial statements of the business-type activities and discretely presented component unit of Maricopa County Community College District as of and for the year ended June 30, 2005, which collectively comprise the Districts basic financial statements, and have issued our report thereon dated December 5, 2005. Our report was modified as to consistency because of the implementation of Governmental Accounting Standards Board Statement No. 40 and was modified due to our reliance on the report of the 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. The financial statements of the discretely presented component unit were not audited by the other auditors in accordance with Government Auditing Standards .   Internal Control over Financial Reporting   In planning and performing our audit, we considered the Districts internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the basic financial statements and not to provide an opinion on internal control over financial reporting. Our consideration of internal control over financial reporting would not necessarily disclose all matters in internal control that might be material weaknesses. A material weakness is a reportable 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 misstatements caused by error or fraud in amounts that would be material in relation to the basic financial statements 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 internal control over financial reporting and its operation that we consider to be material weaknesses.   Compliance and Other Matters   As part of obtaining reasonable assurance about whether the Districts basic 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 under Government Auditing Standards .   2910 NORTH 44 th STREET  SUITE 410  PHOENIX, ARIZONA 85018  [phone]  FAX [phone]    

  This report is intended solely for the information and use of etrhs eo fm tehem bArizona State Legislature,  the Governing Board, federal awarding agencies, a-nthd rpoausgsh entities and is not intended to be and  should not be used by anyone other than these specifie. dH opwaretiv e sr, this report is a matter of public record, and its distribution is not limited.      

  December 5, 2005  

Dennis L. Mattheisen, CPA Financial Audit Director

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          STATE OF ARIZONA   OFFICE OF THE DEBRA K. DAVENPORT, CPA ON AUDITOR GENERAL AUDITOR GENERAL   W DE I P L U L TY I   A AU M DI   T T O H R O GE M NE S RAL   Independent Auditors Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133     Members of the Arizona State Legislature   The Governing Board of Maricopa County Community College District     Compliance   We have audited the compliance of Maricopa County Community College District 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, 2005. The District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 of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of the Districts management. Our responsibility is to express an opinion on the District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 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 the District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 of the Districts compliance with those requirements.   In our opinion, Maricopa County Community College District 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, 2005. However, the results of our auditing procedures disclosed an instance of noncompliance with those requirements that is required to be reported in accordance with OMB Circular A-133, and is described in the accompanying Schedule of Findings and Questioned Costs as item 05- 101.  

3 2910 NORTH 44 th STREET  SUITE 410  PHOENIX, ARIZONA 85018  [phone]  FAX [phone]    

  Internal Control over Compliance   The District’s management is responsible for establishing and maintaining effective internal contr compliance witthh e requiremnets of laws, regulations, contracts, and grants applicable to federa program.s In planning and performing our audit, we considered the District’s internal control compliance with requirements that could have a direct and material effect doenr a l  mpraojog r  afem in  order to determine our auditing procedures for the purpose of expressing our opinion on complianc to test and report on internal control over compliance in accordance with O-M1B3 3C .ircular A   We noted a matter involving internarlo l c o vnet r compliance and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to sig deficiencies in the design or operation of internal control over complianocuer   jtuhdagt, mien nt, could  adversely affect the District’s ability tnoi satedr mia major federal program in accordance with the  applicable requirements of laws, regulations, contracts, anTd hge r aenptosr.t able condition is described  in the accompanying Sche doufl eFindings and Questioned Costs as ite-1m0 10 .5   A material weakness is a reportable condition in which the design or operation of one or more internal control components does not reduce to a relatively low level the risk that noncohem pliance  applicable requirements of laws, regulations, contracts, and grants caused by error or fraud that wo material in relation to a major federal program being audited may occur and not be detected wi timely period by employees in the normsael   coof uprerforming their assigned functOiourn sc.o nsideration  of internal control over compliance would not necessarily disclose all matters in internal control tha be reportable conditions and, accordingly, would not necessarily disclosbel ea llc roenpdiotritoans that are  considered to be material weaknesses. However, we do not believe the reportable condition desc above is a material weakness.   Schedule of Expenditures of Federal Awards   We have audited the financial statemofe ntths e busine-stsype activities and discretely presented  component unit of Maricopa County Community College asD iostf riacnt df or the year ended Ju n30e , 2005, and have issued our report tohne rdeated December , 52005. Our report was modified as to  consistency becausoef   the implementation of Governmental Accounting Standards Board Statement 40 and was modified due to our reliance on the reptohret   ootfh er auditso.r Our audit waps erformedf or  the purpose of forming opisni o n  the financial statemethntast   colleicvtely comprise the District’s basic  financial stateme.n tTshe accompanyinSgc hedule ofE xpenditures oFf ederal Awards is presented for  purposes of additional analysis as required by OMB Ci-r1c3u3la ar nAd is not a required part obf atshice   financial statmeent.s Such information has been subjected to the auditing procedures applied in the au of thebasicfinancial statements and, in our opinion, is fairly stated in all material respects in relation basicfinancial statements taken as a whole.   This report is intended solely for the information and use of the members of the Arizona State Legis the Governing Board, federal awarding agencies, a-nthdr opuasgsh entities and is not intended to be and  should not be used by anyone other than tpheecsifei esd parti.e sHowever, this report is a matter of public  record, and its distribution is not limited.       Dennis L. Mattheisen, CPA Financial Audit Director     February 1 72,00,6 except for t he Schedule ofE xpenditures oFfe deral Awards , for which the tdea is December , 52005  4