CITY OF ORLANDO, FLORIDA FEDERAL AND STATE SINGLE AUDIT REPORTS. Fiscal Year Ended September 30, 2004

Size: px
Start display at page:

Download "CITY OF ORLANDO, FLORIDA FEDERAL AND STATE SINGLE AUDIT REPORTS. Fiscal Year Ended September 30, 2004"

Transcription

1 FEDERAL AND STATE SINGLE AUDIT REPORTS Fiscal Year Ended September 30, 2004

2 TABLE OF CONTENTS FEDERAL AND STATE SINGLE AUDIT REPORTS Fiscal Year Ended September 30, 2004 Independent Auditor s Report on Compliance and Internal Control over Compliance Applicable to each Major Federal Program and Major State Project... 1 Schedule of Findings and Questioned Costs... 3 Schedule of Expenditures of Federal Awards and State Financial Assistance... 5 Notes to Schedule of Expenditures of Federal Awards and State Financial Assistance... 8

3 1870 Aloma Avenue, Suite 120 Winter Park, Florida TEL FAX INDEPENDENT AUDITOR S REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER COMPLIANCE APPLICABLE TO EACH MAJOR FEDERAL PROGRAM AND MAJOR STATE PROJECT Honorable Mayor and City Council City of Orlando, Florida: Compliance We have audited the compliance of the City of Orlando, Florida (the City ) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement, and the requirements described in the Executive Office of the Governor s State Projects Compliance Supplement, that are applicable to each of its major federal programs and major state projects for the year ended September 30, The City s major federal programs and major state projects are identified in the summary of auditor s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal programs and major state projects is the responsibility of the City s management. Our responsibility is to express an opinion on the City s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter , Rules of the Auditor General. Those standards, OMB Circular A-133 and Chapter require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or major state project occurred. An audit includes examining, on a test basis, evidence about the City s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the City s compliance with those requirements. In our opinion, the City complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and major state projects for the year ended September 30, Internal Control Over Compliance The management of the City is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs and state projects. In planning and performing our audit, we considered the City s internal control over compliance with requirements that could have a direct and material effect on a major federal program or major state project in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on the internal control over compliance in accordance with OMB Circular A-133 and Chapter , Rules of the Auditor General. 1

4 Internal Control Over Compliance - Continued Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might 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 applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program or major state project being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. Schedule of Expenditures of Federal Awards and State Financial Assistance We have audited the schedule of expenditures of federal awards and state financial assistance (the Schedule ) of the City for the year ended September 30, This Schedule is the responsibility of the City s management. Our responsibility is to express an opinion on this Schedule based on our audit. We conducted our audit of the Schedule in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter , Rules of the Auditor General. Those standards, OMB Circular A-133 and Chapter require that we plan and perform the audit to obtain reasonable assurance about whether the Schedule is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Schedule. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall Schedule presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the Schedule referred to above presents fairly, in all material respects, the federal program expenditures and the state project expenditures of the City for the year ended September 30, 2004 in accordance with accounting principles generally accepted in the United States of America. This report is intended solely for the information and use of the Mayor, City Council, management, and specific legislative or regulatory bodies and is not intended to be and should not be used by anyone other than these specified parties. March 11,

5 Section I - Summary of Auditor's Results Financial Statements Type of auditor's report issued: Unqualified Internal control over financial reporting:. Material weakness(es) identified? Yes X No. Reportable condition(s) identified that are not considered to be material weaknesses? Yes X None reported Noncompliance material to financial statements noted. Yes X No Federal Awards and State Financial Assistance Internal control over major federal programs and state projects:. Material weakness(es) identified? Yes X No. Reportable condition(s) identified that are not considered to be material weaknesses? Yes X None reported Type of auditor's report issued on compliance for major federal programs and state projects: Unqualified Any audit findings disclosed that are required to be reported in accordance with the Rules of the Auditor General? Yes X No Identification of major federal and state programs: CITY OF ORLANDO, FLORIDA SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended September 30, 2004 CFDA Number Name of Federal Program & Equitable Sharing of Federal Forfeited Property Program Highway Planning and Construction FEMA Public Assistance Grant CSFA Number Name of State Program State Housing Initiatives Partnership Program Dollar threshold used to distinguish between type A and type B Programs: Federal $ 628,022 State $ 300,000 Does auditee qualify as low-risk? X Yes No Section II - Financial Statement Findings None 3

6 SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended September 30, 2004 Section III - Findings and Questioned Costs - Major Federal and State Award Programs State: None Federal: Finding # 1 - Repeat of Prior Year Finding CFDA # Highway Planning and Construction During our review and testing of the Department of Transportation Highway Planning and Construction Program, we observed that the City's Public Works Department did not request reimbursements for capital expenditures incurred for all projects on a timely basis. However, substantial improvement was made in this area over the prior year. We noted no instances whereby projects tested had not been submitted for reimbursement. Furthermore, we noted that billings to the state were becoming more current as the fiscal year progressed. Our testing revealed no violations of the provisions of any of the contracts and agreements tested or noncompliance with the compliance requirements set forth in OMB's Compliance Supplement. In addition, the Management, Budget and Accounting Department properly accrued amounts due from FDOT at year end to properly reflect a receivable at year end and recognize the related revenue. The finding is related to the City's internal policies regarding billing and collections of amounts due from federal and state agencies on capital projects reimbursable under contracts and agreements with such agencies. We recommend that the City's Public Works Department continue its efforts to improve the billing and collection activities of project managers with regard to projects funded by federal or state grants. Grantee Response Public Works management concurs with the finding. Additional procedures were implemented during the current fiscal year to monitor project managers with regard to billing and collections. Management believes this will no longer be an issue in the next fiscal year. 4

7 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2004 FEDERAL PROGRAMS Federal Federal Identification CFDA Federal Federal Grantor/Pass-through Grantor/Program Title Number Number Expenditures U.S. Department of Agriculture: Summer Food Service Program $ 120,653 U.S. Department of HUD: Community Development Block Grant B-02MC ,185,441 B-03MC ,631 2,867,072 HOME Investment Partnership Program M-02-MC ,271 M-01-MC , ,271 Housing Opportunities for Persons with AIDS FL29H01-F ,008,513 (Amount paid to subrecipients $1,526,137) FL29H02-F ,693 1,634,206 Emergency Shelter Grant S-02-MC ,531 S-03-MC ,206 87,737 Fair Housing Assistance FF204K ,198 U.S. Department of Justice: Local Law Enforcement Block Grant 2002-LB-BX ,474 (Amount paid to subrecipients $231,432) 2003-LB-BX ,482 1,040,956 Weed and Seed Program 2003-WS-QX ,122 C.O.P.S 2001-UL-WX , SH-WX , CL-WX , UL-WX , CK-WX , ,523 Federal Equitable Sharing Agreement NA ,646 HIDTA 13-PCFP , PCFP-512Z , ,873 Metro-medical - DHHS Grant ,317 Continued 5

8 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - Continued Year Ended September 30, 2004 Federal Federal Identification CFDA Federal Federal Grantor/Pass-through Grantor/Program Title Number Number Expenditures U.S. Department of Treasury: GREAT Grant ATC ,578 Federal Equitable Sharing Agreement NA ,647 (Amount paid to subrecipients $743,168) Equal Opportunity Employment Commission: Employment Discrimination - Title VII 4FPSLP ,250 U.S. Department of Transportation: Passed through the Florida Department of Transportation: Shingle Creek Trail (Phase I) /AJ ,767 SR 527 & Grant Avenue Mast Arms /AL ,273 Conway Road (CR 506) /AI ,067 Alden Road Bike Path /AJ ,531 Bicycle Traffic Signals A8-01/AL ,599 Congestion Management Study /AL ,315 Orange/Colonial Beautification Grant /AM Boggy Creek/Landstreet Intersection /AM , ,326 National Foundation on the Arts and the Humanities Cultural Affairs Grant E ,949 U.S. Department of Education: TAPS A-4PCT ,669 U.S. Department of Health and Human Services: Medical Reserve Corps Coordinator Grant US25G ,072 Corporation for National and Community Service: Retired & Senior Volunteer Program 02SVHFL YR ,907 02SVHFL YR ,338 U.S. Department of Homeland Security: 374,245 Domestic Preparedness Equipment Program 00-EO-B ,785 Passed through the Florida Department of Community Affairs: Citizen's Corp CERT 03CC ,422 Hispanic Citizens CERT 04-CT-IL-O ,180 91,387 FEMA Public Assistance Grant ,141,372 TOTAL EXPENDITURES OF FEDERAL PROGRAMS $ 20,934,069 Continued 6

9 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - Continued Year Ended September 30, 2004 STATE PROJECTS State State Identification CSFA State Grantor/Pass-through Grantor/Program Number Number Expenditures Florida Housing Finance Corporation: State Housing Initiatives Partnership Program FY $ 2,290,136 Florida Department of Transportation: State-Joint Participation Agreement - Regional Traffic Management Center Relocation NA NA 252,229 Conway Road Beautification NA 2,095 Conser II - Reclaimed Water Turnout - Siedel Road NA 852,901 Florida Department of Environmental Protection: Clear Lake Park Trail T21028 NA 80,000 Florida Department of Law Enforcement: Domestic Violence Grant 04-CJ-J ,021 TOTAL EXPENDITURES OF STATE PROJECTS $ 3,509,382 NA - Not Available See accompanying notes to the schedule. 7

10 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2004 Note 1 - Basis of Presentation This schedule summarizes the expenditures incurred under all federal programs and state projects by the City of Orlando, Florida for the fiscal year ended September 30, For purposes of this schedule, federal programs and state projects include all grants and contracts entered into directly between the City and agencies and departments of federal or state governments. Federal programs and state projects passed through other government agencies, if any, are also included in the schedule. Expenditures for federal programs and state projects are recognized on the accrual basis of accounting, except for the FEMA Public Assistance Grant that is described in the next note. Note 2 - FEMA Public Assistance Grant Expenditures The City s comprehensive annual financial report shows $20.2 million in hurricane costs were incurred as of September 30, Of that amount, the City estimates it will receive reimbursements totaling $18.6 million from the FEMA Public Assistance Grant ($17.8 million) and the State of Florida s matching share ($.8 million). As of March 1, 2005, the City received actual reimbursements for approved Project Worksheets as follows: Hurricane Charley 05-PA-C% Frances 05-PA-G% Jeanne 05-PA-E= Approved Project Reimbursements Received Worksheet Total Federal - State - Admin Fee Total - $7,478,803 $6,746,507 $354,773 $73,394 $7,174,674 $118,264 $115,997 $1,133 $3,365 $120,495 $66,297 $65,165 $565 $1,989 $67,719 Total $7,663,364 $6,927,669 $356,471 $78,748 $7,362,888 Actual Reimbursement as a Percentage of the Total Approved Project Worksheet Amount 90.40% 4.65% 1.03% 96.08% 8

11 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Year Ended September 30, 2004 Note 2 - FEMA Public Assistance Grant Expenditures, continued Applying those same reimbursement percentages to the project worksheets that were submitted to the State through March 1, 2005, an estimate of the total expenditures related to the FEMA Public Assistance Grant as of that date is computed as follows: Hurricane Charley 05-PA-C% Frances 05-PA-G% Jeanne 05-PA-E= Submitted Project Estimate of Reimbursements to be Received Worksheet Total Federal - State - Admin Fee Total - $9,606,556 $8,684,327 $446,705 $98,948 $9,229,980 $2,546,212 $2,301,775 $118,399 $26,225 $2,446,399 $171,759 $155,270 $7,987 $1,769 $165,026 Total $12,324,527 $11,141,372 $573,091 $126,942 $11,841,405 Estimated Reimbursement as a Percentage of the Project Worksheets Submitted to the State 90.40% 4.65% 1.03% 96.08% Note 3 - Payments to Sub-recipients Amounts remitted to sub-recipients are shown parenthetically under the program title. 9

CITY OF ORLANDO, FLORIDA

CITY OF ORLANDO, FLORIDA CITY OF ORLANDO, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE For the Year Ended September 30, 2014 C O N T E N T S Page Independent Auditor s Report on Compliance

More information

Honorable Mayor and Members of the City Council City of Orlando

Honorable Mayor and Members of the City Council City of Orlando Ernst & Young LLP Suite 1700 390 North Orange Avenue Orlando, FL 32801 Tel: +1 407 872 6600 Fax: +1 407 872 6626 www.ey.com Report of Independent Certified Public Accountants on Internal Control Over Financial

More information

BOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND Carroll County, Maryland. REPORT ON SINGLE AUDIT June 30, 2008

BOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND Carroll County, Maryland. REPORT ON SINGLE AUDIT June 30, 2008 BOARD OF EDUCATION OF CARROLL COUNTY, MARYLAND Carroll County, Maryland REPORT ON SINGLE AUDIT June 30, 2008 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORTS Independent Auditor s Report on Internal

More information

SANTA ROSA COUNTY, FLORIDA

SANTA ROSA COUNTY, FLORIDA SINGLE AUDIT REPORT SEPTEMBER 30, 2015 SINGLE AUDIT REPORT TABLE OF CONTENTS SEPTEMBER 30, 2015 INDEPENDENT AUDITOR S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL

More information

CITY OF SCHENECTADY, NEW YORK SINGLE AUDIT DECEMBER 31, 2017

CITY OF SCHENECTADY, NEW YORK SINGLE AUDIT DECEMBER 31, 2017 SINGLE AUDIT DECEMBER 31, 2017 TABLE OF CONTENTS DECEMBER 31, 2017 Page Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of

More information

CITY OF SACRAMENTO, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010

CITY OF SACRAMENTO, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010 Single Audit Reports SINGLE AUDIT REPORTS Table of Contents Schedule of Expenditures of Federal Awards... 1-4 Page(s) Notes to the Schedule of Expenditures of Federal Awards... 5-8 Independent Auditor's

More information

INDEPENDENT AUDITORS' REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE

INDEPENDENT AUDITORS' REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE (A GOVERNMENTAL FUND OF THE REPUBLIC OF THE MARSHALL ISLANDS) INDEPENDENT AUDITORS' REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE YEAR ENDED SEPTEMBER 30, 2012 Deloitte & Touche LLP 361 South Marine Corps

More information

NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS

NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS FEDERAL FINANCIAL AND COMPLIANCE INFORMATION YEAR ENDED SEPTEMBER 30, 2007 TABLE OF CONTENTS Page Independent Auditor s Report on Compliance and Other Matters

More information

NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS

NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS FEDERAL FINANCIAL AND COMPLIANCE INFORMATION YEAR ENDED SEPTEMBER 30, 2006 TABLE OF CONTENTS Page Independent Auditor s Report on Compliance and Other Matters

More information

CITY OF ANAHEIM, CALIFORNIA. Single Audit Reports. June 30, (With Independent Auditors Report Thereon)

CITY OF ANAHEIM, CALIFORNIA. Single Audit Reports. June 30, (With Independent Auditors Report Thereon) Single Audit Reports June 30, 2017 (With Independent Auditors Report Thereon) Table of Contents Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters

More information

Honorable Mayor and Members of City Council City of Orlando. Compliance

Honorable Mayor and Members of City Council City of Orlando. Compliance Ernst & Young LLP Suite 1700 390 North Orange Avenue Orlando, FL 32801-1671 Tel: +1 407 872 6600 Fax: +1 407 872 6626 www.ey.com Report of Independent Certified Public Accountants on Compliance With Requirements

More information

COUNTY OF BERKS, PENNSYLVANIA. Single Audit Report December 31, 2016

COUNTY OF BERKS, PENNSYLVANIA. Single Audit Report December 31, 2016 COUNTY OF BERKS, PENNSYLVANIA Single Audit Report December 31, 2016 County of Berks Table of Contents December 31, 2016 Page Report Distribution List 1 Report on Internal Control over Financial Reporting

More information

Single Audit Reporting Package

Single Audit Reporting Package Valley Metro Regional Public Transportation Authority Phoenix, AZ valleymetro.org Single Audit Reporting Package FISCAL YEAR ENDED JUNE 30, 2014 VALLEY METRO REGIONAL PUBLIC TRANSPORTATION AUTHORITY SINGLE

More information

CITY OF SANTA MONICA, CALIFORNIA. Single Audit Reports and Housing Financial Data Schedules. For the Fiscal Year Ended June 30, 2015

CITY OF SANTA MONICA, CALIFORNIA. Single Audit Reports and Housing Financial Data Schedules. For the Fiscal Year Ended June 30, 2015 CITY OF SANTA MONICA, CALIFORNIA Single Audit Reports and Housing Financial Data Schedules Single Audit Reports and Housing Financial Data Schedules Table of Contents Page(s) Independent Auditor's Report

More information

TARRANT COUNTY, TEXAS

TARRANT COUNTY, TEXAS TARRANT COUNTY, TEXAS SINGLE AUDIT REPORTS SEPTEMBER 30, 2008 C O N T E N T S Page Auditor Prepared Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit

More information

City of Miami, Florida

City of Miami, Florida Single Audit Reports in Accordance with OMB Circular A-133 and Chapter 10.550, Rules of the Florida Auditor General Year Ended September 30, 2015 Table of Contents Independent Auditor s Report on Internal

More information

OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT

OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT Montgomery County Public Schools Rockville, Maryland OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT Year Ended June 30, 2010 OMB Circular A-133 Supplemental Financial Report Table of Contents Year Ended

More information

STATUTORY REPORT SECTION. Single Audit Reports and Schedules

STATUTORY REPORT SECTION. Single Audit Reports and Schedules STATUTORY REPORT SECTION Single Audit Reports and Schedules Garfield County, Colorado, Colorado SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended December 31, 2012 Part I: Summary of Auditor

More information

This page intentionally left blank

This page intentionally left blank COMPLIANCE SECTION This page intentionally left blank CITY OF CHESAPEAKE, VIRGINIA Schedule T-1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Period Ended June 30, 2011 Federal Federal Granting Agency/Recipient

More information

STATUTORY REPORT SECTION. Single Audit Reports and Schedules

STATUTORY REPORT SECTION. Single Audit Reports and Schedules STATUTORY REPORT SECTION Single Audit Reports and Schedules Garfield County, Colorado Schedule of Findings and Questioned Costs For the Year Ended December 31, 2011 Part I: Financial Statements Type

More information

SINGLE AUDIT SECTION

SINGLE AUDIT SECTION SINGLE AUDIT SECTION CITY OF DES MOINES, IOWA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended June 30, 2014 FEDERAL TOTAL FEDERAL GRANTOR, PROGRAM TITLE, PROGRAM EXPENDITURES PROJECT/GRANT

More information

GOVERNMENT AUDITING STANDARDS

GOVERNMENT AUDITING STANDARDS GOVERNMENT AUDITING STANDARDS Government Auditing Standards Report 197 198 REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT

More information

CONTENTS. Schedule of Expenditures of Federal Awards Note to the Schedule of Expenditures of Federal Awards... 13

CONTENTS. Schedule of Expenditures of Federal Awards Note to the Schedule of Expenditures of Federal Awards... 13 CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing

More information

SOUTHEAST MISSOURI STATE UNIVERSITY OMB CIRCULAR A-133 SINGLE AUDIT REPORT JUNE 30, 2009

SOUTHEAST MISSOURI STATE UNIVERSITY OMB CIRCULAR A-133 SINGLE AUDIT REPORT JUNE 30, 2009 SOUTHEAST MISSOURI STATE UNIVERSITY OMB CIRCULAR A-133 SINGLE AUDIT REPORT JUNE 30, 2009 Contents Page Independent Auditors Report On Internal Control Over Financial Reporting And On Compliance And Other

More information

OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT. Year Ended June 30, 2012

OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT. Year Ended June 30, 2012 OMB CIRCULAR A-133 SUPPLEMENTAL FINANCIAL REPORT Year Ended June 30, 2012 OMB Circular A-133 Supplemental Financial Report Table of Contents Year Ended June 30, 2012 Page Independent Auditor s Report on

More information

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2015

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2015 SINGLE AUDIT REPORT JUNE 30, 2015 SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2015 TABLE OF CONTENTS Page Reports Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance

More information

CITY OF CLEVELAND CUYAHOGA COUNTY TABLE OF CONTENTS. Schedule of Federal Awards Expenditures... 1

CITY OF CLEVELAND CUYAHOGA COUNTY TABLE OF CONTENTS. Schedule of Federal Awards Expenditures... 1 TABLE OF CONTENTS TITLE PAGE Schedule of Federal Awards Expenditures... 1 Notes to the Schedule of Federal Awards Expenditures... 7 Independent Accountants Report on Internal Control on Financial Reporting

More information

COUNTY OF ONONDAGA, NEW YORK

COUNTY OF ONONDAGA, NEW YORK COUNTY OF ONONDAGA, NEW YORK REPORTS REQUIRED BY THE UNIFORM GUIDANCE AND GOVERNMENT AUDITING STANDARDS DECEMBER 31, 2016 COUNTY OF ONONDAGA, NEW YORK TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ON

More information

Government Auditing Standards Report

Government Auditing Standards Report Government Auditing Standards Report 197 198 REPORT OF INDEPENDENT AUDITORS ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED

More information

FEDERAL SINGLE AUDIT REPORT June 30, 2012

FEDERAL SINGLE AUDIT REPORT June 30, 2012 FEDERAL SINGLE AUDIT REPORT June 30, 2012 TABLE OF CONTENTS Federal Award Program Information: Schedule of Expenditures of Federal Awards Notes to the Schedule of Expenditures of Federal Awards Summary

More information

University Enterprises, Inc. Sacramento, California SINGLE AUDIT REPORTS

University Enterprises, Inc. Sacramento, California SINGLE AUDIT REPORTS Sacramento, California SINGLE AUDIT REPORTS June 30, 2017 TABLE OF CONTENTS June 30, 2017 Page Number Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other

More information

MECKLENBURG COUNTY, NORTH CAROLINA

MECKLENBURG COUNTY, NORTH CAROLINA MECKLENBURG COUNTY, NORTH CAROLINA REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS For the Year Ended June 30, 2013 And Reports on Compliance and Internal Control TABLE OF CONTENTS Report

More information

PERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010

PERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010 PERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010 TABLE OF CONTENTS JUNE 30, 2010 Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other

More information

THE REED INSTITUTE. Independent Auditors Report in Accordance with OMB Circular A-133. Year ended June 30, 2012

THE REED INSTITUTE. Independent Auditors Report in Accordance with OMB Circular A-133. Year ended June 30, 2012 Independent Auditors Report in Accordance with OMB Circular A-133 Year ended June 30, 2012 (With Independent Auditors Report Thereon) Table of Contents Independent Auditors Report on Compliance with Requirements

More information

EL PASO COUNTY, COLORADO FEDERAL AWARDS REPORTS IN ACCORDANCE WITH THE SINGLE AUDIT ACT DECEMBER 31, 2016

EL PASO COUNTY, COLORADO FEDERAL AWARDS REPORTS IN ACCORDANCE WITH THE SINGLE AUDIT ACT DECEMBER 31, 2016 EL PASO COUNTY, COLORADO FEDERAL AWARDS REPORTS IN ACCORDANCE WITH THE SINGLE AUDIT ACT DECEMBER 31, 2016 Contents Page Independent Auditors Report On Internal Control Over Financial Reporting And On Compliance

More information

CONTENTS. Schedule of Expenditures of Federal Awards Note to the Schedule of Expenditures of Federal Awards...14

CONTENTS. Schedule of Expenditures of Federal Awards Note to the Schedule of Expenditures of Federal Awards...14 CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing

More information

Single Audit Report. State of North Carolina. For the Year Ended June 30, Office of the State Auditor Beth A. Wood, CPA State Auditor

Single Audit Report. State of North Carolina. For the Year Ended June 30, Office of the State Auditor Beth A. Wood, CPA State Auditor Single Audit Report For the Year Ended June 30, 2011 Office of the State Auditor Beth A. Wood, CPA State Auditor State of North Carolina STATE OF NORTH CAROLINA SINGLE AUDIT REPORT 2 0 1 1 OFFICE OF THE

More information

THE REED INSTITUTE. Independent Auditors Report in Accordance with the Uniform Guidance for Federal Awards

THE REED INSTITUTE. Independent Auditors Report in Accordance with the Uniform Guidance for Federal Awards Independent Auditors Report in Accordance with the Uniform Guidance for Federal Awards Year Ended June 30, 2017 Table of Contents Independent Auditors Report on Compliance for Each Major Program; Report

More information

STATE OF MINNESOTA Office of the State Auditor

STATE OF MINNESOTA Office of the State Auditor STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT PREPARED AS A RESULT OF THE AUDIT OF ANOKA COUNTY ANOKA, MINNESOTA FOR THE YEAR ENDED DECEMBER

More information

Kentucky Community And Technical College System

Kentucky Community And Technical College System Kentucky Community And Technical College System Independent Auditors Reports for the Year Ended June 30, 2003 and Schedules Required by Government Auditing Standards and 0MB Circular A-133 for the Year

More information

(THIS PAGE INTENTIONALLY LEFT BLANK)

(THIS PAGE INTENTIONALLY LEFT BLANK) IV: SINGLE AUDIT (THIS PAGE INTENTIONALLY LEFT BLANK) We noted certain matters that we reported to management of the County in a separate letter dated February 10, 2006. This report is intended solely

More information

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2012

COUNTY OF STANISLAUS SINGLE AUDIT REPORT JUNE 30, 2012 SINGLE AUDIT REPORT JUNE 30, 2012 SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2012 TABLE OF CONTENTS Page Reports Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance

More information

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE - 213 - - 214 - - 215 - - 216 - SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE COUNTY OF VOLUSIA, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

More information

Tri-County Metropolitan Transportation District Of Oregon

Tri-County Metropolitan Transportation District Of Oregon OMB Circular A-133 Single Audit Reports For the Year Ended June 30, 2012 (With Independent Auditors Reports Thereon) Table of Contents Page Independent Auditors Reports: 2-5 Independent Auditor s Report

More information

DRAFT FOR DISCUSSION PURPOSES ONLY

DRAFT FOR DISCUSSION PURPOSES ONLY OMB CIRCULAR A-133 SINGLE AUDIT REPORT DECEMBER 31, 2014 Contents Page Independent Auditors Report On Internal Control Over Financial Reporting And On Compliance And Other Matters Based On An Audit Of

More information

Federal Grant Programs Year ended June 30, 2013

Federal Grant Programs Year ended June 30, 2013 Audit of Federal Awards Performed in Accordance with the U.S. Office of Management and Budget Circular A-133 Federal Grant Programs Year ended June 30, 2013 Working Toward a Sustainable Tomorrow This page

More information

Single Audit / Grants Compliance

Single Audit / Grants Compliance Single Audit / Grants Compliance 153 FEDERAL AWARDS U.S. Department of Housing and Urban Development: City of Clearwater, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance

More information

CAL POLY POMONA FOUNDATION, INC. Single Audit Reports. For the Year Ended June 30, (With Independent Auditors Report Thereon)

CAL POLY POMONA FOUNDATION, INC. Single Audit Reports. For the Year Ended June 30, (With Independent Auditors Report Thereon) Single Audit Reports For the Year Ended June 30, 2004 (With Independent Auditors Report Thereon) Single Audit Reports For the Year Ended June 30, 2004 Table of Contents Independent Auditors Report on Compliance

More information

City of Miami, Florida

City of Miami, Florida City of Miami, Florida Single Audit Reports in Accordance with OMB Circular A-133 and the Florida Single Audit Act in Accordance with the Rules of the Auditor General of the State of Florida Year Ended

More information

COUNTY OF ONONDAGA, NEW YORK

COUNTY OF ONONDAGA, NEW YORK COUNTY OF ONONDAGA, NEW YORK REPORTS REQUIRED BY THE SINGLE AUDIT ACT AND GOVERNMENT AUDITING STANDARDS DECEMBER 31, 2014 COUNTY OF ONONDAGA, NEW YORK TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ON

More information

CITY OF STOCKTON, CALIFORNIA. Single Audit Reports (OMB Circular A-133) For the Fiscal Year Ended June 30, 2010

CITY OF STOCKTON, CALIFORNIA. Single Audit Reports (OMB Circular A-133) For the Fiscal Year Ended June 30, 2010 , CALIFORNIA Single Audit Reports (OMB Circular A-133) For the Fiscal Year Ended June 30, 2010 , CALIFORNIA SINGLE AUDIT REPORTS (OMB CIRCULAR A-133) FOR THE FISCAL YEAR ENDED JUNE 30, 2010 TABLE OF CONTENTS

More information

COUNTY OF SHASTA SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2017

COUNTY OF SHASTA SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2017 SINGLE AUDIT REPORT YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS YEAR ENDED JUNE 30, 2017 INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED

More information

OMB Circular A-133 Reporting Package. Saginaw Valley State University. Year ended June 30, 2009

OMB Circular A-133 Reporting Package. Saginaw Valley State University. Year ended June 30, 2009 OMB Circular A-133 Reporting Package Saginaw Valley State University Year ended June 30, 2009 Saginaw Valley State University OMB Circular A-133 Reporting Package Year ended June 30, 2009 Audited Financial

More information

O L A. Department of Employment and Economic Development Fiscal Year 2005 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA

O L A. Department of Employment and Economic Development Fiscal Year 2005 OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Department of Employment and Economic Development Fiscal Year 2005 March 9, 2006 06-09 Financial Audit Division

More information

STATE OF MINNESOTA Office of the State Auditor

STATE OF MINNESOTA Office of the State Auditor STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT CITY OF DULUTH DULUTH, MINNESOTA YEAR ENDED DECEMBER 31, 2016 Description of the Office of the

More information

Single Audit Entrance Conference Uniform Guidance Refresher

Single Audit Entrance Conference Uniform Guidance Refresher Single Audit Entrance Conference Uniform Guidance Refresher MGO Audit Partner Annie Louie 31 Uniform Guidance Effective Date Federal Agencies Implement policies and procedures by promulgating regulations

More information

Federal Assistance Programs City of Dallas, Texas September 30, 2016

Federal Assistance Programs City of Dallas, Texas September 30, 2016 Federal Assistance Programs City of Dallas, Texas Federal Assistance Programs Year Ended TABLE OF CONTENTS Page Schedule of Expenditures of Federal Awards 2 Notes to Schedule of Expenditures of Federal

More information

THE REED INSTITUTE. Independent Auditors Report in Accordance with OMB Circular A-133. Year ended June 30, 2013

THE REED INSTITUTE. Independent Auditors Report in Accordance with OMB Circular A-133. Year ended June 30, 2013 Independent Auditors Report in Accordance with OMB Circular A-133 Year ended June 30, 2013 (With Independent Auditors Report Thereon) OMB Circular A-133 Report Table of Contents Independent Auditors Report

More information

Deloitte & Touche LLP 2200 Ross Ave. Suite 1600 Dallas, TX 75201 USA INDEPENDENT AUDITORS' REPORT Tel: +1 214 840 7000 Fax: +1 214 840 7050 www.deloitte.com Members of the Board of Trustees Dallas Independent

More information

City of Miami, Florida

City of Miami, Florida City of Miami, Florida Single Audit Reports in Accordance with OMB Circular A-133 and the Florida Single Audit Act in Accordance with the Rules of the Auditor General of the State of Florida Year Ended

More information

COUNTY OF SONOMA, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010

COUNTY OF SONOMA, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2010 Single Audit Reports Single Audit Reports Table of Contents Page(s) Schedule of Expenditures of Federal Awards... 1-5 Notes to Schedule of Expenditures of Federal Awards... 6-11 Independent Auditor's Report

More information

COUNTY OF SANTA BARBARA, CALIFORNIA SINGLE AUDIT REPORTS FOR THE YEAR ENDED JUNE 30, 2017

COUNTY OF SANTA BARBARA, CALIFORNIA SINGLE AUDIT REPORTS FOR THE YEAR ENDED JUNE 30, 2017 COUNTY OF SANTA BARBARA, CALIFORNIA SINGLE AUDIT REPORTS FOR THE YEAR ENDED JUNE 30, 2017 COUNTY OF SANTA BARBARA, CALIFORNIA SINGLE AUDIT REPORTS FOR THE YEAR ENDED JUNE 30, 2017 TABLE OF CONTENTS Page

More information

UNIVERSITY OF RHODE ISLAND (a Component Unit of the State of Rhode Island and Providence Plantations)

UNIVERSITY OF RHODE ISLAND (a Component Unit of the State of Rhode Island and Providence Plantations) (a Component Unit of the State of Rhode Island and Providence Plantations) INDEPENDENT AUDITORS' REPORTS AS REQUIRED BY OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULAR A-133 AND GOVERNMENT AUDITING STANDARDS

More information

COUNTY OF ONONDAGA, NEW YORK REPORT REQUIRED BY THE SINGLE AUDIT ACT DECEMBER 31, 2013

COUNTY OF ONONDAGA, NEW YORK REPORT REQUIRED BY THE SINGLE AUDIT ACT DECEMBER 31, 2013 REPORT REQUIRED BY THE SINGLE AUDIT ACT DECEMBER 31, 2013 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR

More information

Pinal County Community College District (Central Arizona College)

Pinal County Community College District (Central Arizona College) Pinal County Community College District (Central Arizona College) Single Audit Report Year Ended June 30, 2016 A Report to the Arizona Legislature Debra K. Davenport Auditor General The Auditor General

More information

HENDERSHOT, BURKHARDT & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS

HENDERSHOT, BURKHARDT & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS Young Marines of the Marine Corps League Financial Statements for the Year Ended September 30, 2016 and Independent Auditors Report Dated March 8, 2017 HENDERSHOT, BURKHARDT & ASSOCIATES CERTIFIED PUBLIC

More information

To the Board of Overseers of Harvard College:

To the Board of Overseers of Harvard College: Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing

More information

SINGLE AUDIT REPORTS

SINGLE AUDIT REPORTS S A F E T Y, S E R V I C E A N D F I N A N C I A L R E SPO N S I B I LIT Y SINGLE AUDIT REPORTS FOR THE FISCAL YEAR ENDED JUNE 30, 2017 Single Audit Reports issued in Accordance with Title 2 U.S. Code

More information

South Carolina State University

South Carolina State University Schedule of Expenditures of Federal Awards and Reports Required by Government Auditing Standards and the Uniform Guidance The report accompanying these financial statements was issued by BDO USA, LLP,

More information

CSU FULLERTON AUXILIARY SERVICES CORPORATION Financial Statements and Supplementary Information

CSU FULLERTON AUXILIARY SERVICES CORPORATION Financial Statements and Supplementary Information Financial Statements and Supplementary Information Table of Contents Independent Auditors Report 1 2 Independent Auditors' Report on Compliance for Each Major Program and on Internal Control over Compliance

More information

ALPENA COMMUNITY COLLEGE

ALPENA COMMUNITY COLLEGE ALPENA COMMUNITY COLLEGE Federal Financial Assistance Compliance Audit For The Year Ended June 30, 2011 STRALEY, ILSLEY & LAMP P.C. CONTENTS Page Report on Internal Control over Financial Reporting and

More information

Comprehensive Annual Financial Report

Comprehensive Annual Financial Report Comprehensive Annual Financial Report For the Years Ended August 31, 2014 and 2013 Alamo Community College District San Antonio, Texas Dare to Dream. Prepare to Lead. Northeast Lakeview College Northwest

More information

Nonprofit Single Audit and Major Program Determination Worksheet

Nonprofit Single Audit and Major Program Determination Worksheet 40 HUD 8/14 : Nonprofit Single Audit and Major Program Determination Worksheet Entity: Completed by: Statement of Financial Position Date: Date: IMPORTANT INFORMATION ABOUT CHANGES TO THE SINGLE AUDIT

More information

STATE OF MINNESOTA Office of the State Auditor

STATE OF MINNESOTA Office of the State Auditor STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT PREPARED AS A RESULT OF THE AUDIT OF THE CITY OF SAINT PAUL SAINT PAUL, MINNESOTA YEAR ENDED DECEMBER

More information

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report (OMB Circular A-133) For the Fiscal Year Ended June 30, 2014

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report (OMB Circular A-133) For the Fiscal Year Ended June 30, 2014 Single Audit Report (OMB Circular A-133) Single Audit Report TABLE OF CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit

More information

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE FINANCIAL ASSISTANCE Page 1 of 5 FEDERAL AGENCY Department of Agriculture Passed through Florida Department of Education: Summer Food Service Program

More information

North Carolina Department of Public Safety Division of Emergency Management

North Carolina Department of Public Safety Division of Emergency Management APRIL 2015 97.036 PUBLIC ASSISTANCE GRANTS State Project/Program: PUBLIC ASSISTANCE PROGRAM Federal Authorization: U. S. DEPT OF HOMELAND SECURITY Robert T. Stafford Disaster Relief and Emergency Assistance

More information

2010 Mauldin & Jenkins Single Audits for for Auditees

2010 Mauldin & Jenkins Single Audits for for Auditees 2010 Mauldin & Jenkins Single Audits for Auditees SINGLE AUDITS FOR AUDITEES Mauldin & Jenkins July 22, 2010 Macon August 3, 2010 - Atlanta PRESENTER Hope Pendergrass Manager Macon Office hpendergrass@mjcpa.com

More information

City of Miami, Florida

City of Miami, Florida City of Miami, Florida Single Audit Reports in Accordance with OMB Circular A-133 and the Florida Single Audit Act in Accordance with the Rules of the Auditor General of the State of Florida Year Ended

More information

Greenville County, South Carolina

Greenville County, South Carolina Greenville County, South Carolina Notes to Schedule of Expenditures of Federal Awards For the year ended June 30, 2014 Note 1. Basis of Presentation The accompanying schedule of expenditures of federal

More information

STATE OF ILLINOIS UNIVERSITY OF ILLINOIS. Compliance Examination. (In Accordance With the Single Audit Act and OMB Circular A-133) June 30, 2011

STATE OF ILLINOIS UNIVERSITY OF ILLINOIS. Compliance Examination. (In Accordance With the Single Audit Act and OMB Circular A-133) June 30, 2011 STATE OF ILLIOIS UIVERSIT OF ILLIOIS Compliance Examination (In Accordance With the Single Audit Act and OMB Circular A-133) June 30, 2011 Performed as Special Assistant Auditors for the Auditor General,

More information

APPENDIX VII OTHER AUDIT ADVISORIES

APPENDIX VII OTHER AUDIT ADVISORIES APPENDIX VII OTHER AUDIT ADVISORIES I. Effect of Changes to Generally Applicable Compliance Requirements in the 2015 Supplement In the 2015 Supplement, OMB has removed several of the compliance requirements

More information

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report. For the Fiscal Year Ended June 30, 2013

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report. For the Fiscal Year Ended June 30, 2013 , CALIFORNIA Single Audit Report , CALIFORNIA Single Audit Reports TABLE OF CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on

More information

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report For the Fiscal Year Ended June 30, 2016

COUNTY OF SONOMA, CALIFORNIA. Single Audit Report For the Fiscal Year Ended June 30, 2016 Single Audit Report Single Audit Report TABLE OF CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements

More information

O L A. Department of Employment and Economic Development Federal Program Compliance Year Ended June 30, 2007

O L A. Department of Employment and Economic Development Federal Program Compliance Year Ended June 30, 2007 O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA Financial Audit Division Report Department of Employment and Economic Development Year Ended June 30, 2007 March 28, 2008 08-11 Financial Audit

More information

COUNTY OF YOLO, CALIFORNIA. Single Audit Report (OMB Circular A-133) FOR THE FISCAL YEAR ENDED JUNE 30, 2012

COUNTY OF YOLO, CALIFORNIA. Single Audit Report (OMB Circular A-133) FOR THE FISCAL YEAR ENDED JUNE 30, 2012 Single Audit Report (OMB Circular A-133) SINGLE AUDIT REPORT TABLE OF CONTENTS Independent Auditors Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit

More information

STATE OF LOUISIANA SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2005 STEVE J. THERIOT, CPA LEGISLATIVE AUDITOR

STATE OF LOUISIANA SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2005 STEVE J. THERIOT, CPA LEGISLATIVE AUDITOR SINGLE AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 2005 STEVE J. THERIOT, CPA LEGISLATIVE AUDITOR State of Louisiana Single Audit Report For the Year Ended June 30, 2005 This document is produced by the Legislative

More information

APPENDIX N FEDERAL AUDIT CLAUSES

APPENDIX N FEDERAL AUDIT CLAUSES APPENDIX N FEDERAL AUDIT CLAUSES APPENDIX N AUDIT CLAUSE TO BE USED IN AGREEMENTS WITH SUBRECIPIENTS RECEIVING FEDERAL AWARDS FROM THE COMMONWEALTH SINGLE AUDIT REPORT REQUIREMENTS. The [NAME OF SUBRECIPIENT]

More information

Navigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved.

Navigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved. Navigating the New Uniform Grant Guidance Jack Reagan, Audit Partner Grant Thornton LLP Objectives What s New with OMB: Uniform Administrative Requirements, Cost Principles, and Audit requirements for

More information

AUDITOR GENERAL DAVID W. MARTIN, CPA

AUDITOR GENERAL DAVID W. MARTIN, CPA AUDITOR GENERAL DAVID W. MARTIN, CPA STATE OF FLORIDA COMPLIANCE AND INTERNAL CONTROLS OVER FINANCIAL REPORTING AND FEDERAL AWARDS In Accordance With OMB Circular A-133 For the Fiscal Year Ended June 30,

More information

Georgia Institute of Technology/Georgia Tech Research Corporation A-133 Coordinated Audit Research and Development Cluster Summary Schedule of Prior

Georgia Institute of Technology/Georgia Tech Research Corporation A-133 Coordinated Audit Research and Development Cluster Summary Schedule of Prior Summary Schedule of Findings, Recommendations and Questioned Costs Status of FY 2004 Prior Year Findings and Questioned Costs Current Year Department of Audits of the State of Georgia Page FINANCIAL STATEMENT

More information

STATE OF NORTH CAROLINA

STATE OF NORTH CAROLINA STATE OF NORTH CAROLINA DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE

More information

CHAPTER XI: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) CONTENTS

CHAPTER XI: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) CONTENTS CHAPTER XI: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) CONTENTS SECTION PAGE(S) SEFA Guidance Intro 1 2 Example of SEFA 1 1 3 Frequently Asked Questions with Answers 2 1 2 Notes to the SEFA (Example)

More information

University of Minnesota

University of Minnesota University of Minnesota Schedule of Expenditures of Federal Awards and Schedule of Findings and Questioned Costs for the Year Ended June 30, 2010, and Independent Auditors Reports TABLE OF CONTENTS INDEPENDENT

More information

University of Minnesota. Schedule of Expenditures of Federal Awards for the Year Ended June 30, 2004 and Independent Auditors Reports

University of Minnesota. Schedule of Expenditures of Federal Awards for the Year Ended June 30, 2004 and Independent Auditors Reports University of Minnesota Schedule of Expenditures of Federal Awards for the Year Ended June 30, 2004 and Independent Auditors Reports TABLE OF CONTENTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER

More information

Auditor General s Role in the Florida Single Audit Act August 12, 2016

Auditor General s Role in the Florida Single Audit Act August 12, 2016 Auditor General s Role in the Florida Single Audit Act August 12, 2016 Florida Single Audit Act Statutory Requirements Adopt rules Provide technical advice Review reporting packages Auditor General s Web

More information

LAKE COUNTY, ILLINOIS

LAKE COUNTY, ILLINOIS LAKE COUNTY, ILLINOIS REPORT ON FEDERAL AWARDS As of and for the Year Ended November 30, 2014 LAKE COUNTY, ILLINOIS TABLE OF CONTENTS As of and for the Year Ended November 30, 2014 Report on Internal Control

More information

Grand Valley State University. Federal Awards Supplemental Information June 30, 2009

Grand Valley State University. Federal Awards Supplemental Information June 30, 2009 Federal Awards Supplemental Information June 30, 2009 Contents Independent Auditor's Report 1 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of

More information

Section IV. Findings

Section IV. Findings Section IV Findings Independent Auditor s Schedule of Findings and Questioned Costs SECTION I SUMMARY OF AUDITOR S RESULTS Financial Statements Type of auditor s report issued: Unmodified Internal control

More information

Texas Association of County Auditors

Texas Association of County Auditors Presentation to Texas Association of County Auditors New Uniform Grant Guidance and Update on 2014 OMB Circular A-133 Compliance Supplement by www.padgett-cpa.com Presenters Joel Perez, Jr., Partner Leader

More information