Single Audit Report Fiscal Year Ended June 30, 1996
226 Pages
English
Downloading requires you to have access to the YouScribe library
Learn all about the services we offer

Single Audit Report Fiscal Year Ended June 30, 1996

-

Downloading requires you to have access to the YouScribe library
Learn all about the services we offer
226 Pages
English

Description

State of MaineSingle Audit ReportFiscal Year EndedJune 30, 2001Gail M. Chase, CIA, State AuditorState Department of AuditPrepared byPrinted under appropriation 010 27A 1001 012.................................................................................................................................................................B-4................................B-9B-15................................PageB-3.........................................................................................................................................B-6..............................................................................................B-8A-1................................B-13...............................................................................................................................................................A-3B-11....................................................................................................................................................................................................................................................................................................................B-7.....................................B-1................................B-12B-57................................iSTATE OF MAINESINGLE AUDIT REPORTFOR THE YEAR ENDED JUNE 30, 2001Table of ContentsIntroductionLetter of TransmittalExecutive SummaryGeneral ...

Subjects

Informations

Published by
Reads 12
Language English

Exrait

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: (207) 624-6250GAIL M. CHASE, CIA MICHAEL J. POULIN, CIAFAX: (207) 624-6273STATE 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 the State s audit requirements, including those placed upon
the State as a condition for the receipt of over $1.7 billion in federal funds. The audit was
conducted in accordance with Government Auditing Standards, issued by the Comptroller
General of the United States; the requirements of the Single Audit Act Amendments of 1996;
and the Office of Management and Budget Circular A-133 Audits of States, Local Governments,
and Non-Profit Organizations
This document contains the following reports and schedules:
* Independent Auditor
* Report on Compliance and on Internal Control Over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance With Governm nt Auditing
Standards
* Report on Compliance with Requirements Applicable to Each Major Program and
Internal Control over Compliance in Accordance with OMB Circular A-133
-

s Report’
,

DIRECTOR OF AUDITS
DIRECTOR OF AUDITS
DEPUTY STATE AUDITORA
2
* Schedule of Expenditures of Federal Awards
* Schedule of Findings and Questioned Costs
* Corrective Action Plan
* Summary Schedule of Prior Audit Findings
On behalf of the Department of Audit, I would like to express my gratitude to employees
throughout State government who have assisted us during the conduct of our audit and in the
issuance of this report. We continue our mutual effort to improve financial reporting and
accountability to the citizens of our State.
We would be pleased to respond to any questions or comments about the 2001 Single Audit of
Respectfully submitted,
Gail M. Chase, CIA
June 28, 2002
-
State Auditor
the State of Maine.A
Th
3
EXECUTIVE SUMMARY
Introduction:
e Single Audit of the State of Maine for the Year Ended June 30, 2001 is a financial
and compliance audit that fulfills State and federal requirements. To satisfy the needs of
report users, and to be in compliance with federal regulation, th Single Audit is presented
in three individual reports: th Independent Auditor’s Report; th e Report on Compliance
and on Internal Control over Financial Reporting Based on an Audit of Financial
Statements Performed in Accordance with Government Auditing Standards; and the
Report on Compliance with Requirements Applicable to Each Major Program and on
Internal Control over Compliance in Accordance with OMB Circular A-133. There is
also a separately issued management letter.
Scope and Results:
The audit is of the general purpose financial statements of the State of Maine. These
statements include all funds, organizations, institutions, agencies, departments and offices
of the State, as well as thirteen entities that meet the criteria for component units due to
the significance of their operational or financial relationships with the State. Our audit
resulted in a qualified opinion on the financial statements, as described below. There
were no instances of noncompliance with laws, rules or regulations that were material to
the financial statements.
We also audited 22 individual federal programs, as well as 16 programs that were audited
as six program clusters. ” Our opinion on the compliance of each with federal laws,
rules or regulations was unqualified. All identified instances of noncompliance were not
material to a major federal program. For certain federal programs, we found that controls
were insufficient to ensure compliance with program rules and regulations.
We found no instances of fraud, illegal acts or other irregularities.
Opinion:
Our opinion on the financial statements of the State of Maine was qualified because of
the following departures from generally accepted accounting principles:
* inadequate systems to report capital leases
* inadequate disclosure of pension information
It should be noted that an issue previously resulting in a qualification, the omission from
the financial statements of the General Fixed Assets Accoun Group, has been resolved.
-
t

e
e A
4
Our opinion on the Schedule of Expenditures of Federal Awards was unqualified.
Our opinion on each major program s compliance with federal requirements was
unqualified.
Financial Statement Controls and Compliance:
We identified three reportable conditions relating to deficiencies in internal controls that
could adversely affect the State s ability to record, process, summarize and report
financial data consistent with the assertions of management in the financial statements.
These conditions are described in detail in the accompanying Schedule of Findings and
Questioned Costs as items 01-01 through 01-03 and are as follows:
* inadequate internal control over identification, classification and reporting of lease
transactions
* inadequate controls to ensure complete and accurate recording of general fixed assets
*
We found no noncompliance with laws and regulations that could have a direct and
material effect on the financial statements.
Federal Funds Controls and Compliance:
We identified 45 reportable conditions relating to significant deficiencies in the design or
operation of controls over compliance that could adversely impact the State s ability to
administer a major federal program in accordance with the requirements of laws,
regulations, contracts and grants. We consider two of the reportable conditions to be
material weaknesses A material weakness is a 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 noncompliance with the applicable requirements of laws, regulations,
contracts and grants that would be material in relation to a major federal program being
audited may occur and not be detected within a timely period by employees in the normal
course of performing their assigned functions. The reportable conditions and material
weaknesses relate to the following areas:
* Allowable costs and cost principles
* Cash management
* Eligibility
* Matching, level of effort, and earmarking requirements
* Expenditure of funds within the period of availability
* Procurement, and suspension and debarment
* Accounting for and reporting of federal funds
* Subrecipient monitoring
* Compliance with the Davis-Bacon Act
-
.

assets of the Department of Transportation not recorded on State records