Pinal County June 30, 2003 Single Audit Report

Office Of The Auditor General

Description

A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditPinal CountyYear Ended June 30, 2003Debra 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.auditorgen.state.az.usPinal County Single Audit Reporting Package Year Ended June 30, 2003 Table of Contents Page Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards 1 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in ...

Informations

• Publié par: Lomif
• Nombre de lectures: 11
• Langue: English

Extrait

A REPORT TO THE ARIZONA LEGISLATURE

Financial Audit Division

Single Audit

Pinal County Year Ended June 30, 2003

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.auditorgen.state.az.us

Pinal County Single Audit Reporting Package Year EndedJune 30, 2030    

   Table of Contents   Comprehensive Annual Financial Report   Issued separately   Single Audit Section   Report on Compliance and on Internal Control over Financial Reporting     Basedon an Audit oBfasicFinancial Statements Performed in Accor   dance   with Government Auditing Standards     Report on Compliance with Requirements Applicable to Each Major     Program and on Internal Control over Compliance in Accord   ance with   OMB Circular -A133     Schedule of Expenditures of Federal Awards     Schedule of Findings and Questioned Costs       Summary of Auditors’ Results    

     

 

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          STATE OF ARIZONA   OFFICE OF THE DEBRA K. DAVENPORT, CPA  WILLIAM THOMSON AUDITOR GENERAL AUDITOR GENERAL DEPUTY AUDITOR GENERAL   Independent Auditors’ Report on Compliance and on Internal Control over Financial Reporting Based on an AudBiat siocf  Financial Statemen ts Performed in Accordance w G i o th v   ernment Auditing Stand   ards   Members of the Arizona State Legislature   The Board of Supervisors of PinalCounty, Arizona     We have audited the financial statemofe tnhtse  governmental activities, bu-stiynp e s sactiviti,e seach  major fund, and aggregate remaining fund inforofm Paitnioaln  County a sof and for the year ended J une 30, 2003, which collectively comprise the County’s basic financial st a tnedm heanvtse,  issued our report  thereon dateNdo vember 14,0 203, which was modified due to our reliance roenp tohrtes o f other auditors  as described there inW.e conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits con G ta o i v n e e r d n i m n e   nAt uditing Standa , r   ds issued by the Comptroller General of the United States.   Complianc e   As part of obtaining reasonable assurance about whether the bCaosiuc nfitny’asn cial statements are free  of material misstatement, we performed tests of its ceo wmitphli acnecrtain provisions of laws, regulations,  contracts, and grants, noncompliance with which could have a direct and material effect on determination obfa sic financial statement amounts. However, providing an opinion on compliance wi those prov i osns was not an objective of our audit and, accordingly, we do not express suc.h an opini The results of our tests and the reports of the other auditors disclosed no instances of noncomplianc are required to be reported un G d o e v r e   rnment Auditinag nSdtard . s  However, we noted certain immaterial  instances of noncompliance that we will report to the County’ms emnta i n  aag eseparate le. tter   Internal Control over Financial Reporting   In planning and performing our audit, we considered the Cou n atly ’cso innttreorl over financial reporting  in order to determine our auditing procedures for the purpose of expressings   o nu rt hoep ifniinoa n cial statements and not to provide assurance on internal control over finan.c iOalu r  ecpoonrst i dngeration of  internal control over financial reporting would not necessarily dismclaotts e r sa l il innternal control that  might be material weakne.s As esmaterial weakness is a condition in which the design or operation of one or more of the internal control component s ndoto erseduce to a relatively low level the risk that  misstatements in amounts that would be material in relatiobna stico  fitnhae ncial statements being  audited may occur and not be detected within a timely period by employees in the normal cour performing their assigned funct.i oWnse and the reports of the other auditors notmeadt tnero s involvi ng internal control over financial trienpg orand its operation that awnde   the other auditors consider to be material weaknesses. However, we noted others   imnavtotlevirng internal control over fin raenpcoiratling  that we will reptoor t the County’s amnagement in a separate l. etter 2 9 1 0 N O R T H 4 4 th  S T R E E T • S U I T E 4 1 0 • P H O E N I X , A R I Z O N A 8 5 0 1 8 • ( 6 0 2 ) 5 5 3 - 0 3 3 3 • F A X ( 6 0 2 ) 5 5 3 - 0 0 5 1      

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  November 14, 2003

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