Pima County June 30, 2006 Report Highlights-Single Audit

Az Auditor General

Description

Pima CountyREPORT The County Experienced anHIGHLIGHTSSINGLE AUDIT Overall Decrease inExpenditures of Federal AwardsSubjectPima County spent $55.9million of federal monies andadditional required matching Overall expenditures of federalmonies this past year for 102 Federal Expenditures by Awarding Agencyawards decreased byprograms. The largest federal Totaling $55.9 Millionapproximately $11.9 million. Thegrants were for job training, Fiscal Year 2006 decrease was the result of thehousing, drug trafficking, and (In Millions)health and human services. following:TransportationIn return, the County must be Other$5.2 accountable for its use of $11.3 • $11.3 million decrease in U.S.Justiceboth federal and local Department of Transportation $6.0 monies, maintain strong programs related to a decreaseinternal controls, and complyLaborin Highway Planning andwith federal program $6.4 Construction Program monies. Health and Human requirements. As theServices• $3.1 million decrease in U.S.auditors, our job is to Housing and Urban $11.3 Department of Labor programs Developmentdetermine whether the$7.4 related primarily to reductions inCounty has met its Office of National responsibilities. the Youth Opportunities Grant Drug Control Policy$8.3 Program and the WorkforceOur Conclusion Investment Act Cluster ofSignificant Changes in ExpendituresPrograms.The County maintained of Federal Monies by• $2.9 million decrease in Officeadequate internal controls Awarding ...

Informations

• Publié par: Curah
• Nombre de lectures: 10
• Langue: English

Extrait

REPORT HIGHLIGHTS SINGLE AUDIT

The County Experienced an Overall Decrease in Expenditures of Fede

Federal Expenditures by Awarding Agency Totaling $55.9 Million Fiscal Year 2006 (In Millions) Transportation Other $5.2 $11.3 Justice $6.0 Labor $6.4 Health and Human Services Housing and Urban $11.3 Development $7.4 Office of National responsibilities. the Youth Opportunities Grant Drug Control Policy Program and the Workforce $8.3 Our Conclusion Investment Act Cluster of Significant Changes in Expenditures Programs. The County maintained of Federal Monies by  $2.9million decrease in Office adequate internal controls Awarding Agency of National Drug Control Policy over financial reporting. Fiscal Years 2005 and 2006 programs related to a reduction However, auditors found an $30 instance of noncompliance in High Intensity Drug Trafficking $26.5 $24.5 relating to state laws. Areas monies that were passed $25 Additionally, for three federal through to other law programs tested, auditors $20 enforcement agencies. $16.5 found that the County did not  $1.3million increase in U.S. $15 maintain adequate internal Department of Housing and $11.2 controls or comply with one Urban Development programs $10 $9.5 $8.3 or more of the compliance $7.4 $6.4 related primarily to an increase $5.2 $6.1 requirements applicable to $5 in funds for the HOME $2.1 those programs. See page 2 $0.0 Investment Partnerships for further information. $0 Program. Transportation LaborOffice ofHousing andElections Other National DrugUrban Assistance  $2.1million of new Election Control PolicyDevelopment Commission Assistance Commission funding 2005 2006 related to Help America Vote Act Requirements Payments.  $2.0million net increase in 2006 various other federal programs. Year Ended June 30, 2006

The County Did Not Always Comply with Restrictions on the Use of State Transportation Revenues

The County Did Not Always Comply with Federal Program Requirements

Auditors identified and tested six federal programs (includes one program cluster) under the guidelines established by the Single Audit Act. Audit tests included evaluating the County’s compliance with each program’s federal regulations gene

monitoring, matching, and reporting federal awards. Weaknesses in internal controls and instances of noncompliance were noted for three of the programs tested. The table below identifies the findings reported in our audit by program

 Typeof Compliance Requirement Program CashCosts MonitorReport Procure High Intensity Drug Trafficking AreasX XX Help America Vote ActX Homeland Security ClusterX Cash: Federalmonies requested and received were in excess of immediate program needs. Costs: Certainprogram expenses were unallowable based on federal requirements. Monitor: Subrecipientswere not monitored to ensure they received the federally required audits. Report: Financialinformation reported to the federal grantor or passthrough agency was not accurate. Procure: Minimumcompetitive procurement procedures were not performed for certain federal program purchases.

TheSingleAuditFactSheet

z No weaknesses in financial reporting internal controls. z One instance of noncompliance with state laws. z Four weaknesses in federal compliance internal controls that resulted in immaterial violations of federal compliance requirements. z Program costs totaling $443,913 were questioned as a result of our audit.

REPORT HIGHLIGHTS SINGLE AUDIT

Year Ended June 30, 2006

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