Pinal County June 30, 2006 Single Audit

Office Of The Auditor General

Description

A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditPinal CountyYear Ended June 30, 2006Debra 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.azauditor.govPinal County Single Audit Reporting Package Year Ended June 30, 2006 Table of Contents Page Comprehensive Annual Financial Report Issued separately Single Audit Section Report on Internal Control over Financial Reporting and on Compliance and Other Matters 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 ...

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• Publié par: Usso
• Nombre de lectures: 19
• Langue: English

Extrait

A REPORT TO THE ARIZONA LEGISLATURE

Financial Audit Division

Single Audit

Pinal County Year Ended June 30, 2006

Debra K. Davenport Auditor General

TheAuditor GeneralCommittee, a bipartisan committee composed of fiveis appointed by the Joint Legislative Audit senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and conducts 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 General 2910 N. 44th Street, Suite 410  Phoenix, AZ 85018  [phone]

Additionally, many of our reports can be found in electronic format at: www.azauditor.gov

Pinal County Single Audit Reporting Package Year Ended June 30, 2006  

  Table of Contents   Comprehensive Annual Financial Report   Issued separately   Single Audit Section   Report on Internal Control over Financial Reporting and on Compliance and  Other Matters Based on an Audit of Basic Financial Statements Performed  in Accordance withGovernment 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   Schedule of Findings and Questioned Costs    Summary of Auditors Results    Financial Statement Findings    Federal Award Findings and Questioned Costs   County Responses   Corrective Action Plan  

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          STATE OF ARIZONA   OFFICE OF THE DEBRA K. DAVENPORT, CPA AUDITOR GENERAL AUDITOR GENERAL   W D I EP L U L T I Y A AU M D   IT T O H R O GE M NE S R O AL N       Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance withGovernment Auditing Standards       Members of the Arizona State Legislature   The Board of Supervisors of Pinal County, Arizona     We have audited the financial statements of the governmental activities, business-type activities, each major fund, and aggregate remaining fund information of Pinal County as of and for the year ended June 30, 2006, which collectively comprise the Countys basic financial statements, and have issued our report thereon dated June 15, 2007. Our report was modified to include a reference to our reliance on other auditors and for an emphasis of a matter for the retroactive reporting of general infrastructure assets as part of the implementation of Governmental Accounting Standards Board (GASB) Statement No. 34. 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. Other auditors audited the financial statements of the Long Term Care Fund, as described in our report on the Countys financial statements. The financial statements of the Long Term Care Fund were not audited in accordance withGovernment Auditing Standards.   Internal Control over Financial Reporting   In planning and performing our audit, we considered the Countys internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the basic financial statements and not to provide an opinion on internal control over financial reporting. However, we noted certain matters involving internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of internal control over financial reporting that, in our judgment, could adversely affect the Countys ability to initiate, record, process, and report financial data consistent with the assertions of management in the basic financial statements. The reportable condition is described in the accompanying Schedule of Findings and Questioned Costs as item 06-01.   A material weakness is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the basic financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of internal control over financial reporting would not necessarily disclose all matters in internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, we believe that the reportable condition described above is not a material weakness.

2910 NORTH 44 th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • [phone] • FAX [phone]    

Compliance and Other Matters   As part of obtaining reasonable assurance about whether the Countys basic financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported underGovernment Auditing Standards.   We also noted certain additional matters that we will report to the Countys management in a separate letter at a future date.   This report is intended solely for the information and use of the members of the Arizona State Legislature, the Board of Supervisors, federal awarding agencies, and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record, and its distribution is not limited.       Dennis L. Mattheisen, CPA Financial Audit Director

  June 15, 2007

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