Pima County June 30, 2005 Report Highlights-Single Audit

Office Of The Auditor General

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• Publié par: Mafen
• Nombre de lectures: 78
• Langue: English

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Pima County
REPORT The County Experienced anHIGHLIGHTS
SINGLE AUDIT Overall Decrease in Expenditures
of Federal AwardsSubject
Pima County spent $67.8
million of federal monies and Overall expenditures of federal Fiscal Year 2005 Federal Expenditures by Awardingadditional required matching awards decreased by Agency Totaling $67.8 Millionmonies this past year for 97
approximately $1.3 million. The (In Millions)programs. The largest federal
decrease was primarily the resultgrants were for job training,
Transportation Justicetransportation, drug trafficking, of the following:
$16.5 $5.2 and health and human Housing and
services. In return, the County Urban• $4.5 million increase in U.S.
must be accountable for its DevelopmentDepartment of Transportation
use of both federal and local $6.1 programs related to an increasemonies, maintain strong Office ofin Highway Planning andinternal controls, and comply OtherNational Drug Construction program monies.with federal program $8.9 Control Policy
• $4.2 million decrease in U.S.requirements. As the auditors, $11.2
Department of Labor programsour job is to determine
Laborwhether the County has met related primarily to reductions in Health and $9.5 its responsibilities. the Youth Opportunity Grants Human Services
program. $10.4 Our Conclusion • $0.6 million decrease in Office
of National Drug Control PolicyThe County maintained
programs related to a reduction Federal Awarding Agencies withadequate internal controls
in High Intensity Drug Significant Expenditure Changesover financial reporting. The
Fiscal Years 2004 and 2005Trafficking Areas monies thatCounty also maintained
were passed through to other $18
over, and materially complied law enforcement agencies. $16.5
$16with the federal program • $0.5 million decrease in U.S.
requirements, for the $13.7Department of Agriculture $14
programs tested. However, programs related primarily to a $12.0 $11.8for three federal programs $12 $11.2reduction in funds for the $10.9
tested, auditors found that the $10.4$9.5Watershed Protection and $10County did not maintain Flood Prevention program.adequate internal controls or $8• $0.5 decrease in various U.S.comply with one or more of
Department of Health and $6the compliance requirements
Human Services programs.applicable to those programs. $4
$2.8 $2.3
$2
$0
Transportation Labor Office of Agriculture Health and12345
National Drug Human
Control Policy Services2005 2004 2005
Year Ended June 30, 2005
(In Millions)The County Did Not Always
Comply with Federal
TO OBTAINProgram Requirements
MORE INFORMATIONN
A copy of the full report
can be obtained by calling
Auditors identified and tested five federal monitoring, matching, and reporting
((660022)) 555533-00333333programs (includes two program clusters) federal awards. Weaknesses in internal
under the guidelines established by the controls and instances of noncompliance
Single Audit Act. Audit tests included were noted for three of the programs
evaluating the County’s compliance with tested. The table below identifies the
or by visitingeach program’s federal regulations findings reported in our audit by program
our Web site at:generally related to expending, and type of compliance requirement.
www.azauditor.gov
Contact person for
this report: Type of Compliance Requirement
Rebecca Rosenberg Program Cash Match Monitor Report
High Intensity Drug Trafficking Areas X X
Highway Planning and Construction X X
State and Local Domestic Preparedness

Equipment Support Program X X

Cash: Federal monies requested and received were in excess of immediate program needs.
Match: Federal monies were not properly matched with local monies.
Monitor: Subrecipients were not monitored to ensure they received the required audits in accordance
with federal requirements.
Report: Financial information reported to the federal grantor or pass-through agency was not accurate.
The Single Audit Fact Sheet
! No weaknesses in financial reporting internal
controls.
! Five weaknesses in federal compliance internal
controls that resulted in immaterial violations of
federal compliance requirements.
! Program costs totaling $481,553 were questioned
as a result of our audit.
REPORT
HIGHLIGHTS
SINGLE AUDIT
Year Ended June 30, 2005
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