Pinal County June 30, 2003 Single Audit Report

Pinal County June 30, 2003 Single Audit Report


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


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 • (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 Compliance in ...



Published by
Reads 11
Language English
Report a problem
Financial Audit Division
Single Audit
Pinal County Year Ended June 30, 2003
Debra K. Davenport Auditor General
Aue todiThpaopil senar reG Joi thed byinteA evitalsigeL tn, eettmiom Citudttimc eeopmo desbia rtpaanisom cna difevr peeresof fivesenators si noissvorp ot esivatntmir He. miapna d lnitraiindeide ent pendmeomatndifececirna nps dmrofoitaations othe opermirpvo eoisnt  ont entmernvegol acol dna etats fidesprovshe nd, sie  oht.sT tiei tesicrvSte tho  dna etaacitilopanci fints aaudiccuodna  gestnniblsimie sesuf  olbupm cieinoa ,sl subdivisions, nievtsgitasep sostcirtsid loohcsescienage atst, frro sepudtccnno of ditse erpgoar ,na dhtadministms they 
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:
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   
1  3  5  
 th e th htta e on  fo es
     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 Countys 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 nfitnyasn 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 Countyms 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 Countys 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    
core, rdub pc liettafo rsi tm a not limition is idtsirubna dti sifecspe esthn hat rehto enoyna yeporis r, theverH woi.saptrei d
 November 14, 2003
httaM .LC ,nesie    d.tes nien DricetiD ot rinanPA F Audcialamitnoa ehi fnrof the mend use oeht irA rebmfo s Lteitegnazota SThisnetni si troper  tor flylesod deough entities an dsin toi tnneedtod e  bd anoushn dlb tosu eb deoardhe BSupe of ro,svrsirelaf deinrdwa acienagg  dna ,serht-ssap