Maricopa County June 30, 2003 Single Audit Report
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Maricopa County June 30, 2003 Single Audit Report


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A REPORTTO THEARIZONA LEGISLATUREFinancial Audit DivisionSingle AuditMaricopa County Year 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 • (602) 553-0333Additionally, many of our reports can be found in electronic format 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 ...



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Financial Audit Division
Single Audit
Maricopa 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 • (602) 553-0333 Additionally, many of our reports can be found in electronic format at:
Maricop aCounty Single Audit Reporting Package Year EndedJune 30, 2003    Table of Contents  Comprehensive Annual Financial Report  Issued separately  Single Audit Section  Report on Compliance and on Internal Control over Financial Reporting  Based on an Audit  oBfasic Financial Statements Performed  in Accordance wit G h o  vernment Auditing Standards   Report on Compliance with Requirements Applicable to Each Major  Program and on Internal Control over Compliance in Accordance  with OMB CirculaAr-133   Schedule of Expenditures of Federal Awards   Schedule of Findings and Questioned Costs   Summary of Auditors’ Results   Federal Award Findings and Questioned  Costs  County Response  s  Corrective Action P  lan  Summary Schedeu lof Prior Audit Findings    
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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 soicf  Financial Stateme nts Performed in Accordance w G i o th v  ernment Auditing Stan  dards   Members of the ArizaoSntate Legislature  The Board of Supervisors of MaricopaCounty, Arizona   We have audited the financial statemetnhtes  ogfo vernmental activities, bus-tinypese sactivities, each major fund, and aggregate remaining fund informaMtairoinc oopf  aCounty as foandfor the year ended June 30, 200,3which collectively comprise the County’s basic financial st a tnedm heanvtse,  issued our report thereon dateDde cember 19, 20, 03which was modified for a correction of a mistake in the application of an accountinign cpirple affecting lo-tnegrm liabilities, a change in the application of an accounting principle affecting capital assets, and due to our reliance on the report of.  oWthe er auditor conducted our audit in accordance with U.S. generally accepted a nu d iatirndgs  satnd the standards applicable to financial audits containe G d o  i v n e  rnment Auditing Stan , d  a is r s d u s ed by the Comptroller General of the United States.  Complianc e  As part of obtaining reasonable assurance about whether theb Casoiuc nfitnyasn cial tsatements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regul contracts, and grants, noncompliance with which could have a direct and material effect on determination obfa sic financials tatement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express s.u ch an opi The resluts of our tests and the re pofo rtthe other auditors disclosed no inst aofn cneosncompliance that are required to be reported un G d o e v r e  rnment Auditing Stand . a H r o d w s ever, we noted certain immaterial instances of noncompliance that we will report to the County’s management in a separate letter.  Internal Control over Financiaplo rRtien g  In planning and performing our audit, we considered the County’s internal control over financial rep in order to determine our auditing procedures for the purpose of expressinsg  o nu rt hoep ifniinoa n cial statements and not to provider a snscue on internal control over financial re. pOourtri ncgonsideration of internal control over financial reporting would not necessarily disclosei na lil ntmeartntaelr sc ontrtohl at might be material weakne.s sA esmaterial weakness is a condition in  twhhei cdhesign or operation of one or more of the internal control components does not reduce to a relatively low level the risk misstatements in amounts that would be material in relabtiaosni c tfoi ntahnec ial statements beaiundgi ted may occur and n obte detected within a timely period by employees in the norma lp ecrofuorrsme ion fg  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   
their assigned functi.o nWse and the repo rotf the other auditors noted no matters involving internal contr over financial reporting and its operation that we atnhd ert hae udoitors consider to be material weaknesse.sHowever, we noted other matters involving internal control over financial reporting that report to the County’s management in a separate letter.  This report is intended solely for the informnadt iuosne  aof the members of the Arizona State Legislature, the Board of Supervisors, federal awarding agencies, a-tnhdr opuagshs entities and is not intended to be and should not be used by anyone other than these specifi.e Hd opwaertvi e rs, this report ism a tter of public recor, dand its distribution is not li.m  ited    Dennis L. Mattheisen, CPA Financial Audit Director  December 19, 2003   2