Maricopa County June 30, 2003 Report Highlights - Single Audit

Office Of The Auditor General

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Maricopa CountyREPORT The County Experienced anHIGHLIGHTSSINGLE AUDIT Overall Increase in FederalAward ExpendituresSubjectMaricopa County spent $102.9Although most of the County’s federalmillion of federal monies and Federal Expenditures by Awarding AgencyTotaling $102.9 Millionadditional required state matching programs had increased expendituresFiscal Year 2003monies this past year for 93 from the prior year, a few programs(In Millions)programs. The largest federal had decreases. Overall, federal awardgrants were for childTransportationexpenditures increased bydevelopment, housing, $2.6 approximately $3.6 million over thehealthcare, nutrition, and job InteriorOthe r$4.5 $2.7 training. In return, the County prior year. The most significantLabormust be accountable for its use of fluctuations occurred in funding from$6.8 both federal and state monies, the following federal agencies andJusticemaintain strong internal controls, $7.1 programs:and comply with federal programrequirements.AgricultureHealth and Human • $9.4 million increase in U.S. $7.7 ServicesDepartment of Health and Human $49.4 Services programs, mostly relatedOur ConclusionHousing and Urban to the HIV Care Formula Grants, HIVDevelopment The County maintained adequate Emergency Relief Project Grants, $22.1 internal controls over financial Centers for Disease Control andreporting. The County also Prevention—Investigations andmaintained adequate internal Technical Assistance, ...

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• Publié par: Ontau
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• Langue: English

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Maricopa County

REPORT The County Experienced an HIGHLIGHTS Overall Increase in Federal SINGLE AUDIT Award Expenditures Subject Maricopa County spent $102.9 million of federal monies and Although most of the County’s federal Federal Expenditures by Awarding Agency additional required state matching Totaling $102.9 Million programs had increased expenditures Fiscal Year 2003 monies this past year for 93 from the prior year, a few programs (In Millions) programs. The largest federal had decreases. Overall, federal award grants were for child Trans portation expenditures increased by development, housing, $2.6 healthcare, nutrition, and job approximately $3.6 million over the Othe r or Inte ri $4.5 training. In return, the County prior year. The most significant $2.7 must be accountable for its use of Labor fluctuations occurred in funding from $6.8 both federal and state monies, the following federal agencies and Jus tice maintain strong internal controls, programs: $7.1 and comply with federal program requirements. Agriculture  $9.4million increase in U.S. $7.7 He althand Hum an Se rvice s Department of Health and Human $49.4 Services programs, mostly related Our Conclusion to the HIV Care Formula Grants, HIV Hous ingand Urban De ve lopm e nt The County maintained adequate Emergency Relief Project Grants, $22.1 internal controls over financial Centers for Disease Control and reporting. The County also Prevention—Investigations and maintained adequate internal Technical Assistance, and controls over, and complied with, Immunization Grants programs. Federal Awarding Agencies with the federal compliance Significant Expenditure Fluctuations requirements for 7 of the 11 Fiscal Years 2002 and 2003 federal programs tested. For four  $1.5million increase in U.S. federal programs auditors found Department of Housing and Urban material noncompliance with $49.4 Development programs, mostly $50 certain program requirements. related to the Section 8 Housing $45 For two of the programs auditors Choice Vouchers program. $40.0 $40 also noted material internal $35 control weaknesses.  $7.8million decrease in U.S. $30 Department of Justice programs, $25 $22.1 mostly related to the fact that no $20.6 $20 State Criminal Alien Assistance $14.9 $15 Program monies were received $10 during fiscal year 2003. $7.1 $5 $0 Health and HumanHousing and UrbanJustice Services Development 2003 2002 2003 Year Ended June 30, 2003

The County’s Single Audit Covered More Than Fifty Percent of Federal Expenditures

In fiscal years 2001 and 2002, the County met all of the conditions specified in OMB Circular A133 and qualified as a lowrisk auditee, requiring that major programs comprising at least 25 percent of federal expenditures be tested. However, in fiscal year 2003, the County was not considered a lowrisk auditee because of a finding reported in the June 30, 2002, Single Audit Reporting Package pertaining to the

State Criminal Alien Assistance Program that resulted in a questioned cost exceeding 5 percent of that program’s reported expenditures. As a result, major programs that comprised at least 50 percent of federal expenditures were required to be tested for 2003. Therefore, we tested 11 federal programs comprising 53 percent of the County’s federal expenditures for 2003.

Four County Programs with Material Noncompliance

Our report indicates that four County programs had material noncompliance with federal compliance requirements. For two of the programs, the material noncompliance was also considered a material internal control weakness.

Reporting The County did not submit the Financial Data Schedule yearend report for the Public and Indian Housing, Section 8 Housing Choice Vouchers, and Public Housing Capital Fund programs. In addition, for the Section 8 Housing Choice Vouchers program, the yearend Section 8 Management Assessment Program certification was not submitted. Our report indicates that these conditions resulted in material noncompliance with the programs’ reporting requirements and were also considered internal control weaknesses.

Eligibility/SpecialTestsandProvisions The County did not follow the federally required procedures for determining eligibility and performing inspections and quality control reinspections to ensure that

TOOBTAIN MOREINFORMATION

A copy of the full report can be obtained by calling (602)5530333

or by visiting our Web site at: www.auditorgen.state.az.us

Contact person for this report: Dennis Levine

the compliance requirements were followed for the Section 8 Housing Choice Vouchers program. Our report indicates that this condition resulted in both a material internal control weakness and material noncompliance with the TheSingleAuditFactSheet program’s eligibility and special tests and provisions !No weaknesses in financial requirements. reporting internal controls. !Four weaknesses in federal compliance internal controls, SubrecipientMonitoring two of these were considered The County awarded 86 percent material internal control of the Coordinated Services and weaknesses. Access to Research for Women, !Four violations of federal Infants, Children, and Youth compliance requirements all of program monies it received to which were considered seven subrecipients to carry out material noncompliance. the program’s objectives. However, the County did not follow the federallyrequired procedures for monitoring the subrecipients to ensure that the program’s compliance requirements were followed. Our report indicates that this condition resulted in REPORT both a material internal control HIGHLIGHTS weakness and material noncompliance SINGLE AUDIT with the program’s subrecipient Year Ended June 30, 2003 monitoring requirement.

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