Gila County June 30, 2002 Single Audit Reporting Package
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Gila County, Arizona Single Audit Reporting Package June 30, 2001 Table of Contents Page Independent Auditors' Report .................................................................................................. 1-2 General Purpose Financial Statements Combined Balance Sheet -All Fund Types and Account Groups........................................... 3-4 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances All Governmental Fund Types................................................................................................5 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual-All Governmental Fund Types ............................ 6-8 Statement of Net Assets-Investment Trust Fund .......................................................................9 Statement of Changes in Net Assets-Investment Trust Fund ..................10 Notes to Financial Statements ............................................................................................ 11-24 Supplementary Information Schedule of Expenditures of Federal Awards .................................................................... 26-28 Notes to Schedule of Expenditures of Federal Awards ...........................................................29 Reports on Compliance and Internal Control Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of General Purpose ...
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| Publié par | Ensoo |
| Nombre de lectures | 14 |
| Langue | English |
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Gila County, Arizona Single Audit Reporting Package June 30, 2001
Table of Contents
Page Independent Auditors' Report .................................................................................................. 1-2 General Purpose Financial Statements Combined Balance Sheet -All Fund Types and Account Groups........................................... 3-4 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances All Governmental Fund Types................................................................................................5 Combined Statement of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual-All Governmental Fund Types ............................................................ 6-8 Statement of Net Assets-Investment Trust Fund .......................................................................9 Statement of Changes in Net Assets-Investment Trust Fund ..................................................10 Notes to Financial Statements ............................................................................................ 11-24 Supplementary Information Schedule of Expenditures of Federal Awards .................................................................... 26-28 Notes to Schedule of Expenditures of Federal Awards ...........................................................29 Reports on Compliance and Internal Control Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of General Purpose Financial Statements Performed in Accordance with Government Auditing Standards ..................................................................................... 31-32 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-1 33 .............. 33-34 Schedule of Findings and Questioned Costs Summary of Auditors' Results .............................................................................................35 Financial Statement Findings ........................................................................................ 36-37 County Responses Corrective Action Plan ....................................................................................................... 39-42 Summary Schedule of Prior Audit Findings ...................................................................... 43-44
Independent Auditors' Report The Auditor General of the State of Arizona The Board of Supervisors of Gila County, Arizona We have audited the accompanying general purpose financial statements of Gila County as of and for the year ended June 30, 2001, as listed in the table of contents. These general purpose financial statements are the responsibility of the County's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. Except as explained in the third and fourth paragraphs, we conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. The County did not maintain adequate accounting records to support interfund receivables and payables. As a result, we were unable to satisfy ourselves as to the amounts at which interfund receivables and payables are reported in the general purpose financial statements. The records of the General Fixed Assets Account Group were incomplete as to cost. As a result, we were unable to satisfy ourselves as to the stated cost of the assets reported in the General Fixed Assets Account Group. In our opinion, except for the effects, if any, of the matters set forth in the third and fourth paragraphs, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of Gila County as of June 30, 2001, and the results of its operations, and the net assets and changes in net assets of its investment trust fund for the year then ended in conformity with U.S. generally accepted accounting principles.
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Our audit was made for the purpose of forming an opinion on the general purpose financial statements of Gila County taken as a whole. The accompanying schedule of expenditures of federal awards listed in the table of contents is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133,Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. In accordance withGovernment Auditing Standards, we have also issued our report dated June 7, 2002 on our consideration of the County's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance withGovernment Auditing Standardsand should be read in conjunction with this report in considering the results of our audit. Phoenix, Arizona June 7, 2002
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Walker & Armstrong LLP Certified Public Accountans
Assets and Other Debits
Cash and cash equivalents Investments held by trustee Receivables: Property taxes Other Due from: Other funds Other governments Prepaid items Fixed assets: Land Buildings and improvements Machinery and equipment Amount available in debt service fund Amount to be provided for retirement of general long-term debt
Total assets
Gila County Combined Balance Sheet - All Fund Types and Account Groups June 30, 2001
Fiduciary Governmental Fund Types Fund Type Account Groups Special Debt Trust and General General Long-General Revenue Service Agency Fixed Assets Term Debt
$ 3,319,163 $ 4,841,318 $ 392 $ 50,608,856 $ - $ - 2,653,515 - 326,366 - - -
533,431 31,105 - - - - 231,088 349,893 - - - -
1,398,902 1,871,883 - - - - 815,780 1,560,728 - - - - 44,724 925 - - - -
- - - 621,377 -- - - 7,060,395 -- - - 15,643,281 -- - - 326,758 - - - - - - - - 10,011,310 - -
$ 8,996,603 $ 8,655,852 $ 326,758 $ 50,608,856 $ 23,325,053 $ 10,338,068
The accompanying notes are an integral part of these financial statements. 3
Gila County Combined Balance Sheet - All Fund Types and Account Groups - Continued June 30, 2001
Liabilities, Fund Equity and Other Credits
Liabilities: Accounts payable Accrued payroll and employee benefits Due to: Other funds Other governments Deposits held for others Obligations under capital leases Landfill closure and postclosure costs Certificates of participation payable Deferred revenues
Total liabilities
Fund equity and other credits: Investment in general fixed assets Fund balances: Reserved for investment trust participants Unreserved
Total fund equity and other credits
Total liabilities, fund equity, and other credits
Governmental Fund Types Special Debt General Revenue Service
$ 1,426,628 $ 1,197,707 $ - 434,842 295,405 -
1,056,716 2,839,313 - - 10,929 -- - - - - - - - -- - - 370,291 21,297 -
3,288,477 4,364,651 -
- - -
Fiduciary Fund Type Account Groups Trust and General General Long-Agency Fixed Assets Term Debt
$ - $ - $ - 1,114,931 - -
- - - 199,291 - -379,135 - - 4,206,989 - - - - 2,126,148 2,890,000 - -- - -
578 426 - 10,338,068 ,
- 23,325,053 -
- - - 50,030,430 -- 5,708,126 4,291,201 326,758 - - -
5,708,126 4,291,201 326,758 50,030,430 23,325,053 -
$ 8,996,603 $ 8,655,852 $ 326,758 $ 50,608,856 $ 23,325,053 $ 10,338,068
The accompanying notes are an integral part of these financial statements. 4
Gila County Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -All Governmental Fund Types Year Ended June 30, 2001 Special Debt General Revenue Service $ 20,166,014 $ 4,197,397 $ - 350,918 308,540 - 2,410,168 12,431,311 - 3,507,153 430,311 - 842,961 216,685 - 406,824 250,432 5,981 884,259 1,035,287 - 28,568,297 18,869,963 5,981
Revenues: Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Investment income Miscellaneous Total revenues Expenditures: Current: General government Public safety Highways and streets Health, welfare, and sanitation Culture and recreation Education Capital outlay Debt service: Principal retirement Interest and fiscal charges Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses): Operating transfers in Operating transfers out Net other financing sources (uses) Excess (deficiency) of revenues and other financing sources over expenditures and other uses Fund balances, beginning of year Fund balances, end of year
9,903,759 1,725,459 - 7,346,370 2,578,555 - 21,083 6,711,622 - 8,539,863 6,184,031 - 101,962 672,887 - 1,163,422 186,224 - 1,321,890 948,474 - 140,000 - - - - 191,840 28,398,349 19,007,252 331,840 169,948 (137,289) (325,859) 2,077,648 2,561,593 319,546 (3,916,938) (1,041,849) - (1,839,290) 1,519,744 319,546 (1,669,342) 1,382,455 (6,313) 7,377,468 2,908,746 333,071 $ 5,708,126 $ 4,291,201 $ 326,758
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Revenues: Taxes Licenses and permits Intergovernmental Charges for services Fines and forfeits Investment income Miscellaneous Total revenues Expenditures: Current: General government Administrative services Assessor Board of Supervisors Clerk of the Superior Court Computer services Constable - Globe Constable - Payson County Attorney Elections Facilities management Finance General administration Indigent legal Justice Court - Globe Justice Court - Payson Law library Multi-information systems Payroll costs Personnel Purchasing Recorder Superior Court - general Superior Court - division I Superior Court - division II Treasurer Total general government
Gila County Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - All Governmental Fund Types Year Ended June 30, 2001 General Fund Special Revenue Funds Debt Service Fund Budget Actual Variance Budget Actual Variance Budget Actual Variance
$ 18,807,953 $ 20,166,014 $ 1,358,061 $ 3,590,785 $ 4,197,397 $ 606,612 $ - $ - $ - 415,000 350,918 (64,082) 326,270 308,540 (17,730) - - - 3,134,572 2,410,168 (724,404) 11,617,717 12,431,311 813,594 - -- 2,691,112 3,507,153 816,041 155,700 430,311 274,611 - -- 635,000 842,961 207,961 255,050 216,685 (38,365) - - - 150,000 406,824 256,824 30,000 250,432 220,432 - 5,981 5,981 407,543 884,259 476,716 378,014 1,035,287 657,273 - - - 26,241,180 28,568,297 2,327,117 16,353,536 18,869,963 2,516,427 - 5,981 5,981
72,604 75,028 (2,424) - - - - - - 595,543 614,573 (19,030) - - - - - - 410,224 401,106 9,118 - - - - - - 757,147 737,717 19,430 145,005 24,805 120,200 - - - 392,678 546,735 (154,057) - - -- - - 46,982 42,132 4,850 - - - - - - 76,236 74,946 1,290 - - - - -- - - - 887,675 1,087,087 (199,412) - -- 247,342 243,116 4 226 - - - - - - , 878,862 806,927 71,935 - - - - - - 396,655 518,003 (121,348) - 88,853 (88,853) - - - 4,835,544 2,372,839 2,462,705 - - - - - - 936,043 852,471 83,572 - - - - - - 409,434 395,880 13,554 48,300 - 48,300 - - - 366,845 350,687 16,158 90,000 - 90,000 - -- - 104,787 93,290 11,497 - - -- - - - 203,970 185,092 18,878 - - -- 295,000 207,645 87,355 - - - - - - 132,696 127,203 5,493 - - - - - - 52,369 45,942 6,427 - - - -- - 353,715 353,416 299 84,100 75,333 8,767 - - - 505,149 460,412 44,737 249,984 170,999 78,985 - - - 185,782 192,885 (7,103) - - - - - - 160 275 160,108 167 - - - - - -, 325,787 323,988 1,799 15,700 - 15,700 - - - 12,432,912 9,903,759 2,529,153 1,829,521 1,725,459 104,062 - - -
The accompanying notes are an integral part of these financial statements. 6
Public safety County attorney County attorney - child support County sheriff Juvenile detention Probation Street light improvement districts Total public safety Highways and streets Engineering services Road fund Total highways and streets Health, welfare, and sanitation 9-1-1 installation Community development Emergency services Flood plain management Health services Indigent health Public fiduciary Rural addressing/GIS Solid waste Total health, welfare, and sanitation Culture and recreation Fairgrounds Library district Total culture and recreation
Gila County Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - All Governmental Fund Types - Continued Year Ended June 30, 2001 General Fund Special Revenue Funds Debt Service Fund Budget Actual Variance Budget Actual Variance Budget Actual Variance
$ 1,111,029 $ 712,262 $ 398,767 $ - $ - $ - $ - $ - $ - 460,140 480,533 (20,393) -- - - - - 4,836,021 4,685,931 150,090 879,400 517,391 362,009 - - - 384,783 649,509 (264,726) - - - - - - 658,542 818,135 (159,593) 2,178,728 2,050,493 128,235 - - -- - - - - - - 10,671 (10,671) 7,450,515 7,346,370 104,145 3,058,128 2,578,555 479,573 - - -
- - - 1,606,327 1,493,973 112,354 - - - - 21,083 (21,083) 5,680,240 5,217,649 462,591 - - - 21,083 (21,083) 7,286,567 6,711,622 574,945 - -- -
258,188 249,382 8,806 - - - - - - 780,822 754,331 26,491 4,973,320 4,557,738 415,582 - - - 172,285 166,703 5,582 - - - - - - 25,320 24,847 473 -- - - - - - - - 1,577,748 1,515,428 62,320 - - - 634,640 3,185,570 (2,550,930) - - - - - - 180,309 1,200,581 (1,020,272) - - - - - - 61,363 39,408 21,955 - - - - - - 3,999,500 2,919,041 1,080,459 170,000 110,865 59,135 - - - 6,112,427 8,539,863 (2,427,436) 6,721,068 6,184,031 537,037 - - -
114,535 101,962 12,573 - - - - - - - - - 663,817 672,887 (9,070) - - - 114,535 101,962 12,573 663,817 672,887 (9,070) - - -
The accompanying notes are an integral part of these financial statements. 7
Education School superintendent Community college development Total education Contingency Capital outlay Debt service Principal retirement Interest and fiscal charges Total debt service
Total expenditures
Excess (deficiency) of revenues over expenditures Other financing sources (uses) Operating transfers in Operating transfers out Net other financing sources (uses)
Gila County Combined Statement of Revenues, Expenditures, and Changes in Fund Balances -Budget and Actual - All Governmental Fund Types - Continued Year Ended June 30, 2001
General Fund Special Revenue Funds Debt Service Fund Budget Actual Variance Budget Actual Variance Budget Actual Variance
$ 208,811 $ 207,811 $ 1,000 $ 227,870 $ 186,224 $ 41,646 $ - $ - $ - 955,482 955,611 (129) - - - - - - 1,164,293 1,163,422 871 227,870 186,224 41,646 - - - 477,044 - 477,044 - - - - - - 331,451 1,321,890 (990,439) 670,727 948,474 (277,747) - - -
140,000 140,000 -- - - - - - - - - - - - 201,840 191,840 10,000 - - - - - - 341,840 331,840 10,000
28,083,177 28,398,349 (315,172) 20,457,698 19,007,252 1,450,446 341,840 331,840 10,000
(1,841,997) 169,948 2,011,945 (4,104,162) (137,289) 3,966,873 (341,840) (325,859) 15,981
1,065,672 2,077,648 1,011,976 1,552,069 2,561,593 1,009,524 - 319,546 319,546 (2,547,741) (3,916,938) (1,369,197) (70,000) (1,041,849) (971,849) - - - (1,482,069) (1,839,290) (357,221) 1,482,069 1,519,744 37,675 - 319,546 319,546
Excess (deficiency) of revenues and other financing sources over expenditures and other uses (3,324,066) (1,669,342) 1,654,724 (2,622,093) 1,382,455 4,004,548 (341,840) (6,313) 335,527 Fund balances, beginning of year 3,324,066 7,377,468 4,053,402 2,622,093 2,908,746 286,653 341,840 333,071 (8,769)
Fund balances, end of year
$ - $ 5,708,126 $ 5,708,126 $ - $ 4,291,201 $ 4,291,201 $ - $ 326,758 $ 326,758
The accompanying notes are an integral part of these financial statements. 8
Assets
Cash and cash equivalents
Total Assets
Total Liabilities
Net assets held in trust
Gila County Statement of Net Assets Investment Trust Fund Year Ended June 30, 2001
$ 50,030,430
50,030,430
-
$ 50,030,430
The accompanying notes are an integral part of these financial statements. 9
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