Single Audit Report Fiscal Year Ended June 30, 1996

Formatted For Acrobat By Thomas Randall

Informations

• Publié par: Inyo
• Nombre de lectures: 12
• Langue: English

Extrait

State of Maine
Single Audit Report
Fiscal Year Ended
June 30, 2001
Gail M. Chase, CIA, State Auditor
State Department of Audit
Prepared byPrinted under appropriation 010 27A 1001 012................................
.......................
................................
..........
................................
................................
B-4
................................
B-9
B-15
................................
Page
B-3
...............
................................
................................
..........................
................................
B-6
................................
................................
..............................
B-8
A-1
................................
B-13
.........
................................
...........
................................
................................
..............................
.............
A-3
B-11
...............
................................
................................
............................
................................
................................
................................
.........
................................
................................
................................
B-7
.....................
................
B-1
................................
B-12
B-57
................................
i
STATE OF MAINE
SINGLE AUDIT REPORT
FOR THE YEAR ENDED JUNE 30, 2001
Table of Contents
Introduction
Letter of Transmittal
Executive Summary
General Purpose Financial Statements
Independent Auditor
Combined Balance Sheet - All Fund Types, Account Group and Discretely
Presented Component Units
Combined Statement of Revenues, Expenditures and Changes in Fund
Balances - All Governmental Fund Types, Expendable Trust Funds and
Discretely Presented Component Units
Combined Statement of Revenues, Expenditures, and Changes in Fund
Balances - Budgetary Basis - Budget and Actual - General and Special
Revenue Fund Types
Combined Statement of Revenues, Expenses, and Changes in Retained
Earnings/Fund Balances, and Contributed Capital - All Proprietary Fund
Types, Nonexpendable Trust Funds and Discretely Presented Component
Units
Combined Statement of Cash Flows - All Proprietary Fund Types,
Nonexpendable Trust Funds and Discretely Presented Component Units
Statement of Changes in Plan Net Assets - Discretely Presented Component
Unit - Pension Plan
Combined Statement of Changes in Fund Balances - Discretely Presented
Component Units - College and University Funds
Combined Statement of Current Funds - Revenues, Expenditures, and Other
Changes - Discretely Presented Component Units - College and University
Funds
Notes to the General Purpose Financial Statements
Required Supplementary Information
’s Report.............
................................
D-5
.......
D-3
................................
................................
................................
....................
D-9
D-6
...............................
D-3
D-7
................
................................
................................
................................
D-4
................................
D-11
C-1
.....................
..............
................................
................................
................................
........
D-5
C-3
...............
................................
................................
D-7
D-4
................
.
................................
................................
................................
................................
.............
..............................
D-1
U.S. Department of Labor
................................
................................
................................
D-3
................................
................................
..............
........
D-1
.....................
D-6
........................
................................
................................
................................
................................
..................
D-3
D-1
................................
....................
D-4
................................
................................
...........
.....
D-2
................................
................................
................................
................................
D-4
................................
................................
.............
...........
D-2
U.S. Department of Energy
U.S. Department of Justice
................................
................................
D-4
................................
................................
....................
D-2
................................
Table of Contents - Continued
Reports on Internal Control and Compliance
Report on Compliance and on Internal Control Over Financial Reporting Based
on an Audit of Financial Statements Performed in Accordance with Governmental
Auditing Standards
Report on Compliance with Requirements Applicable to Each Major Program and on
Internal Control Over Compliance in Accordance with OMB Circular A-133
Schedule of Expenditures of Federal Awards
U.S. Department of Agriculture
U.S. Department of Commerce
U.S. Department of Defense
U.S. Department of Housing and Urban Development
Equal Employment Opportunity Commission
General Service Administration
National Foundation on the Arts & the Humanities
U.S. Department of Veterans Affairs
U.S. Environmental Protection Agency
Nuclear Regulatory Commission
Federal Emergency Management Agency
National Archives and Records Administration
U.S. Department of Health and Human Services
Corporation for National and Community Services
Social Security Administration
Notes to the Schedule of Expenditures of Federal Awards
Legend of State Agency Abbreviations
ii
U.S. Department of Education
U.S. Department of Transportation
U.S. Department of the Interior................................
E-27
..........
................................
................................
................................
E-13
Section I
E-19
F-1
.......
................................
................................
................................
................................
...............
......................
E-1
................................
Section II
................................
................................
................................
................................
............
................................
E-77
......
E-11
E-5
................................
................................
............
................................
E-89
................................
E-15
............
................................
E-8
.................
Section III
................................
E-93
.........................
........
E-87
................................
................................
................................
E-35
......
................................
E-9
.......................
................................
................................
................................
G-1
...
................................
Table of Contents - Continued
Schedule of Findings and Questioned Costs
Summary of Auditor's Results
Financial Statement Findings
Department of Administrative and Financial Services
Federal Award Findings and Questioned Costs
Department of Attorney General
Department of Behavioral and Developmental Services
Department of Conservation
Department of Defense, Veterans and Emergency Management
Department of Environmental Protection
Department of Human Services
Department of Labor
Department of Public Safety
Office of the Treasurer of State
Corrective Action Plan
Summary Schedule of Prior Audit Findings
iii
Department of Transportation
Department of Education
Department of Transportation(This page intentionally left blank)
iv.
1
President Pro Tempore
e
A
STATE OF MAINE
DEPARTMENT OF AUDIT
66 STATE HOUSE STATION RICHARD H. FOOTE, CPA
AUGUSTA, MAINE 04333-0066
CAROL A. LEHTO CPA, CIA
TEL: [phone]GAIL M. CHASE, CIA MICHAEL J. POULIN, CIAFAX: [phone]STATE AUDITOR
Letter of Transmittal
Senator Richard A. Bennett
President of the Senate
Senator Michael H. Michaud
Representative Michael V. Saxl
Speaker of the House of Representatives
The Honorable Angus S. King, Jr.
Governor of Maine
We are pleased to submit the Single Audit of the State of Maine for the fiscal year ended June
30, 2001. This report complies with t