SCHOOL DISTRICT NO. 1 IN THE CITY AND COUNTY OF DENVER AND STATE OF COLORADO. REPORT ON SINGLE AUDIT June 30, 2012
|
|
- Scot Gregory
- 5 years ago
- Views:
Transcription
1 REPORT ON SINGLE AUDIT June 30, 2012
2 COUNTY OF DENVER AND STATE OF COLORADO TABLE OF CONTENTS Page 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 Standards... 1 Independent Auditor s Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A Schedule of Expenditures of Federal Awards... 6 Notes to Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs Prior Year Findings and Questioned Costs... 19
3 CliftonLarsonAllen LLP 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 Standards Board of Education School District No. 1 in the City and County of Denver and State of Colorado We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of School District No. 1 in the City and County of Denver and State of Colorado (the District) as of and for the year ended June 30, 2012, and have issued our report thereon dated November 14, Our report includes a reference to other auditors. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Other auditors audited the financial statements of the discretely presented component units as described in our report on the District s financial statements. Of the discretely presented component units, only the financial statements of The Odyssey School were audited in accordance with Governmental Auditing Standards. This report does not include the results of the other auditors testing of internal control over financial reporting or compliance and other matters that are reported on separately by those auditors. Internal Control Over Financial Reporting Management of the District is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the District's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the entity's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 1
4 Compliance and Other Matters As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted a certain other matter that we reported to management of the District in a separate letter dated November 14, This report is intended solely for the information and use of management, the Finance and Audit Committee, others within the entity, the Board of Education, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. a Greenwood Village, Colorado November 14,
5 CliftonLarsonAllen LLP Independent Auditors Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 Board of Education School District No. 1 in the City and County of Denver and State of Colorado Compliance We have audited the compliance of School District No. 1 in the City and County of Denver and State of Colorado (the District) with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended June 30, The District's major federal programs 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 each of its major federal programs is the responsibility of the District's management. Our responsibility is to express an opinion on the District'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; and OMB Circular A- 133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 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 occurred. An audit includes examining, on a test basis, evidence about the District'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 of the District's compliance with those requirements. In our opinion, the District complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, However, the results of our auditing procedures disclosed instances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items , , , and
6 Internal Control Over Compliance The management of the District is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the District's internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the entity's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. However, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies as described in the accompanying schedule of findings and questioned costs as items , , , and A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Schedule of Expenditures of Federal Awards We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the District as of and for the year ended June 30, 2012, and have issued our report thereon dated November 14, We did not audit the financial statements of the discretely presented component units. Our audit was conducted for the purpose of forming our opinions on the financial statements that collectively comprise the District's basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. The schedule of expenditures of federal awards is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling 4
7 such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. The District s responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the District s responses and, accordingly, we express no opinion on them. This report is intended solely for the information and use of management, the Finance and Audit Committee, others within the entity, the Board of Education, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. a Greenwood Village, Colorado December 7, 2012 (except for the Schedule of Federal Awards, as to which the Date is November 14, 2012) 5
8 COUNTY OF DENVER AND STATE OF COLORADO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 Cash Catalog of Expended Federal and Domestic Commodities Grant Title Assistance Used U.S. DEPARTMENT OF EDUCATION: Direct Programs: Indian Education (4060) A 169,429 Pell Grant (5063) ,611,766 Safe and Drug Free Schools (7184) E 128,638 Elementary and Secondary School Counseling Demonstration Program (5215E) E 95,549 Fund for the Improvement of Education (5215F) F 481,064 Fund for the Improvement of Education (6215L) L 105,742 Foreign Languages Assistance (5293) A 249,877 Gaining Early Awareness and Readiness for Undergraduate Programs A 287,615 Early Reading First (5359, 6359) B 831,076 Urban Principal Leadership Program (5363) A 742,500 Teacher Incentive Fund (TIF) (5374) * A 1,862,544 Total Direct 7,565,800 Passed Through Colorado Department of Education: LSTA State Library Program (7310) ,495 Education and Human Resources (8076) ,193 Adult Education and Family Literacy Act (AEFLA) Expansion Grant (6002) A 291,776 Title I [4010 (4008, 4009, 4010,7010)] * ,541,411 Title I - Improving Basic Programs (5010) * ,707 Title I - Part C - Migrant Education (4011) A 73,135 Title VI - IDEA B Summer School Special Education (4027) * ,707,680 PL Pre-School (4173) * ,836 Safe and Drug Free Schools (4186) ,752 Education For Homeless Children and Youth (5196) * ,001 Charter Schools (5282) ,573,691 21st Century Community Learning Center (5287, 6287, 7287) ,585,837 21st Century Community Learning Center (8287) C 50,099 Title II - D Enhancing Education Through Technology (4318) * ,570 Title I-G AP for Disadvantaged (5330) ,234 Drop Out Prevention & Student Engagement (5360) A 154,746 Title III - English Language Acquisition (4365) ,572,279 Title III - English Language Acquisition (5365) A 344 Title III - English Language Acquisition (7365) ,840 Title II - B Math and Science Partnership Program (5366) ,118 Title II - A Teacher and Principal Training and Recruiting Fund (4367) ,984,721 School Improvement Grant (5377, 6377, 7377) * ,873 Education Jobs Fund (4410) ,143 Total Colorado Department of Education 82,192,481 District project codes in parentheses * Represents those programs that are considered to be clusters of programs (Continued) 6
9 COUNTY OF DENVER AND STATE OF COLORADO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 Cash Catalog of Expended Federal and Domestic Commodities Grant Title Assistance Used American Recovery and Reinvestment Act (ARRA): Direct Programs: (Project Code) ARRA-Innovation Fund (4396) B 3,854,416 ARRA-Teacher Quality Partnerships (5405) * A 1,516,860 Total ARRA Direct 5,371,276 Passed Through Colorado Department of Education: ARRA-Title II (Formula) (4386) * ,880 ARRA-Title II - D Ed Tech (Competitive) (5386) * ,030 ARRA-McKinney-Vento Homeless (5387) * ,991 ARRA-Tiered Intervention Grant (7388) * ,420,442 ARRA-IDEA, Part B (4391) * ,516 ARRA-IDEA, Preschool (4392) * ,813 Total ARRA Colorado Department of Education 6,062,672 Passed Through City and County of Denver - Mayor's Office for Education and Children: ARRA-Head Start (8708) * ,633 Total U.S. American Recovery and Reinvestment Act (ARRA) 11,464,581 Passed Through Colorado Community College and Occupational Education: Perkins - Post Secondary (4048, 5048) ,283,208 Passed Through Colorado Department of Human Services: School to Work Alliance Program (SWAP) (5126) ,306 Passed Through Metropolitan State College of Denver: Secondary Teacher Enhancement Project (STEP) (4336) B 3 Total U.S. Department of Education 103,116,380 District project codes in parentheses * Represents those programs that are considered to be clusters of programs (Continued) 7
10 COUNTY OF DENVER AND STATE OF COLORADO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 Cash Catalog of Expended Federal and Domestic Commodities Grant Title Assistance Used U.S. DEPARTMENT OF AGRICULTURE: Passed Through Colorado Department of Education: School Breakfast Program (4553) * ,188,734 National School Lunch Program (4555) * ,919,578 Summer Food Service Program for Children (4559) * ,841 Team Nutrition Grants (4574) ,294 Federal Fresh Fruit and Vegetable Program (4582) ,161,949 Total Colorado Department of Education 27,853,396 Passed Through Colorado Department of Public Health and Environment: Child/Adult Care Food Program (4558) ,842 Total U.S. Department of Agriculture 28,044,238 U.S. DEPARTMENT OF DEFENSE: Direct Program: JROTC Career Academy (9001) ,899 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT: Passed Through City and County of Denver - Office of Economic Development: Community Development Entitlement Grant (8218, 7218) ,327 NATIONAL SCIENCE FOUNDATION: Passed Through Denver Museum of Nature and Science National Science Foundation (NSF) (7076) ,664 U.S. DEPARTMENT OF ENERGY: Passed Through Governor's Energy Office: Office of Energy Conservation (7041) ,804 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: Passed Through City and County of Denver: Head Start (8600) * ,534,366 Passed Through State of Colorado: Refugee and Entrant Assistance State Administered Program (7566) ,146 Refugee and Entrant Assistance Targeted Assistance Grants (7584) ,158 Total U.S. Department of Health and Human Services 1,967,670 District project codes in parentheses * Represents those programs that are considered to be clusters of programs (Continued) 8
11 U.S. DEPARTMENT OF LABOR: CORPORATION FOR NATIONAL AND COMMUNITY SERVICE: COUNTY OF DENVER AND STATE OF COLORADO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2012 Cash Catalog of Expended Federal and Domestic Commodities Grant Title Assistance Used Passed Through Colorado Governor's Commission on Community Service: AmeriCorps (7006) ,719 Total U.S. Department of Labor 295,719 U.S. DEPARTMENT OF TRANSPORTATION: Passed Through Regional Air Quality Council: Highway Planning and Construction (7205) ,202 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 134,667,903 District project codes in parentheses * Represents those programs that are considered to be clusters of programs 9
12 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS NOTE 1 - BASIS OF ACCOUNTING The schedule of expenditures of federal awards is prepared on the modified accrual basis of accounting. Expenditures are recognized when they become a demand on current available financial resources. Encumbrances are used during the year for budgetary control purposes and lapse at fiscal year end. NOTE 2 - NONCASH AWARDS The District receives food commodities from the U.S. Department of Agriculture for use in its food service program. The commodities are recognized as revenue when received. The commodities are recognized as expenditures when used by the schools. The majority of the commodities are stored at the individual schools instead of a central warehouse. As such, the District has determined that the title to the commodities passes to the District upon receipt of the commodities. Since the District has received title to the commodities, the unused commodities are not reflected as deferred revenue. The commodities are reported under the National School Lunch Program (CFDA ). The District recognized noncash awards of $1,264,771 for the year ended June 30,
13 SCHEDULE OF FINDINGS AND QUESTIONED COSTS 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 none reported Significant deficiencies identified that are not considered to be material weaknesses? yes none reported Noncompliance material to financial statements noted? yes no Federal Awards Internal control over major programs: Material weakness(es) identified? yes none reported Significant deficiencies identified that are not considered to be material weakness(es)? yes none reported Type of auditor s report issued on compliance for major program: Unqualified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular A-133? yes no 11
14 Identification of major programs: SCHEDULE OF FINDINGS AND QUESTIONED COSTS CFDA Number(s) , , , Name of Federal Program or Cluster Title I Cluster Education Jobs Funds ARRA Innovation Fund Title III Charter Schools Title II Part A School Improvement Grant Cluster (SIG) Head Start Dollar threshold used to distinguish between type A and type B programs $3,000,000 Auditee qualified as low-risk auditee? yes no 12
15 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Section II Financial Statement Findings There were no findings noted for the year ended June 30, Section III Federal Award Findings and Questioned Costs Finding CFDA: Head Start, , Eligibility Significant Deficiency, Noncompliance Criteria: The OMB Circular A-133 Compliance Supplement (related to the Head Start Cluster) requires the Head Start grantee to verify family income before determining that a child is income eligible. Verification must include examination of either pay stubs, W-2 forms, Tax Form 1040, written statement from employers, or documentation showing current status as recipient of public assistance. In such instances where there is no family income documentation available, the District should document in the file the process used to reach the conclusion that the child is an income-eligible child. The District is also required to establish internal controls to review and approve the recipients applications. Condition: The District accepts income affidavits from Head Start applicants to satisfy the income verification requirement. There is no documentation in the file evidencing the process by which the District assesses the child as an income-eligible child. It was also noted the applications are not reviewed by anyone except the individual preparing the application. Questioned Costs: None. Context: For 8 of the 40 recipients tested, we noted the only income verification performed by the District was receipt of an income affidavit signed by the applicant. Cause: The District s policy is to obtain an income affidavit when other documented verification of income cannot be obtained. Effect: The District is not in compliance with eligibility requirements over Head Start, as there is no evidence to support the process by which a child was determined to be an income-eligible child, when standard income verification documentation is not available. Further, the District has not established a review and approval process to ensure that the application was filled out in compliance with the requirements. Recommendation: We recommend the District continue its practice of first obtaining standard income documentation, as required by the OMB Circular A-133 Compliance Supplement. In circumstances where such income documentation is not available, we recommend the District amend its existing policy, to require documentation in the file evidencing the process by which the District assessed the child as an income-eligible child. The District should also establish a procedure to review and approve the applications to ensure all supporting documentation is in compliance with Federal requirements. 13
16 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Views of responsible officials and planned corrective actions: The District concurs with the recommendation and will institute an acceptable resolution to this finding no later than March 31, Responsible Official: Cheryl Caldwell, Director, Early Education. Finding CFDA: Title II - A, ; Title III, Allowable Costs Significant Deficiency, Noncompliance Criteria: Per OMB Circular A-87, when employees work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation, and they must reflect an after-the-fact distribution of the actual activity of each employee, must account for the total activity for which each employee is compensated, must be prepared at least monthly and must coincide with one or more pay periods, and must be signed by the employee. Condition: Certain salary and wages charged to the Title II and Title III grants were not supported by time and effort reporting. Questioned Costs: Title II - $16,423 Title III - $13,310 Context: We tested 25 payroll transactions for Title II, noting one transaction that was not supported by time and effort reports. We tested 25 payroll transactions for Title III, noting one transaction that was not supported by time and effort reports. Cause: The two individuals identified above work for charter schools. Such schools do not maintain time and effort certifications as required by OMB Circular A-87. Effect: Salary and wage costs were not fully supported by documentation in accordance with OMB Circular A-87. Recommendation: We recommend the District implement additional monitoring procedures to ensure that all employees charged to the grant have completed time and effort reporting. 14
17 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Views of responsible officials and planned corrective actions: The District concurs with the recommendation and notes that the exceptions identified in the audit relate to charter schools. Charter schools have payroll systems independent from the District, and must have procedures in place to ensure compliance with federal time and effort reporting requirements. The District will review its communication, training and monitoring of charter schools compliance with these requirements, and will implement appropriate procedures to ensure time and effort compliance requirements are met. Corrective action will be implemented by June 30, Responsible Official: Nancy Connor, Director, Federal Programs. Finding CFDA: Charter School Grant Suspension and Debarment Significant Deficiency Criteria: Per OMB Circular A-133 requirements, when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded. This verification may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity (2 CFR section ). Condition: We note there are no procedures in place to ensure that purchases made by charters schools are with vendors that were not suspended or debarred. Questioned Costs: None. Context: During our testing of grant expenditures, we noted charter school management was unaware of the requirement to verify that vendors were not suspended or debarred. Cause: The District has policies and procedures to ensure that federally funded purchases are not made from vendors that that have been suspended or debarred by the federal government. However, such procedures relate to the direct District programs only and have not been fully implemented as they relate specifically to charter schools. In addition, there is not an adequate monitoring procedure in place to ensure that all vendors charged to federal grants are not either suspended or debarred (for charter schools). Effect: Purchases of goods or services from suspended or debarred vendors may occur and subsequently be disallowed for federal reimbursement. 15
18 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Recommendation: We recommend that the District provide additional training to charter schools to ensure that established District policies and procedures related to suspension and debarment are being followed, and implement additional monitoring procedures to ensure that vendors are not either suspended or debarred. Views of responsible officials and planned corrective actions: The District concurs with the recommendation that guidance and training regarding suspension and debarment policies and procedures be provided to charter schools. The District will implement additional monitoring procedures to ensure that charter school vendors are neither suspended nor debarred. Corrective action will be implemented by June 30, Responsible Official: Nancy Connor, Director, Federal Programs. Finding CFDA: Title I ARRA, Title I Grants to Local Education Agencies , ; Title II - A, Special Tests and Provisions Significant Deficiency, Noncompliance Criteria: The District is required to establish internal controls to review and approve schoolwide plans to ensure that the District is compliant with 34 CFR Section , Core Elements of a Schoolwide Program. Condition: Of the twelve (12) schoolwide plans tested for controls and compliance, seven (7) schools did not reference transitional plans for assisting preschool children in the successful transition to a schoolwide plan, nine (9) schoolwide plans did not include the requirement to instruct with highly qualified professional staff, three (3) schools did not reference additional support for students experiencing difficulty, two (2) schools did not include the requirement of providing either choice-related transportation or supplemental education services, six (6) schoolwide plan did not include strategies to increase parental involvement, one (1) school did not provide any performance measures, progress monitoring or data analysis, and all twelve (12) plans were not reviewed to ensure that all the necessary requirements were being met. The District s Internal Audit also tested fifteen (15) schoolwide plans, two (2) did not reference the requirement for instruction by highly qualified professional staff, three (3) plans did not reference transition plans for assisting preschool children in the successful transition to the schoolwide program, and one (1) plan did not include strategies to increase parental involvement. Questioned Costs: None. Context: See condition above. 16
19 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Cause: The District has not established monitoring procedures to ensure that schoolwide plans include all compliance requirements. Effect: Noncompliance with schoolwide plan documentation requirements Recommendation: We recommend that the District establish monitoring procedures to review and approve schoolwide plans on an annual basis to ensure compliance with Federal requirements. Views of responsible officials and planned corrective actions: The District concurs with the recommendation that schoolwide plans be reviewed and monitored annually. As noted in the District s Internal Audit report of September 2011, the District implemented a new review and approval process during the school year; this revised process was used for creation of the plans which were drafted in April As such, this is a timing issue, and we expect this has been fully resolved with the submission of the schoolwide plans. Responsible Official: Nancy Connor, Director, Federal Programs. Finding CFDA: School Improvement Grant, , Allowable Costs Significant Deficiency, Noncompliance Criteria: OMB Circular A-87 requires that salaries and wages, whether treated as direct or indirect costs, will be based on payroll documented in accordance with generally accepted practices of the governmental unit. Condition: Supporting documentation for a stipend paid for attendance at a professional development event was not provided, as sign in sheets for the respective training sessions could not be located. Questioned Costs: $1,600 Context: We tested 25 payroll transactions, noting two stipend transactions that were not supported by sign in sheets. Cause: The District has not established internal control processes to ensure that all supporting documentation for a program expenditure is maintained, in order to support the cost of the program. Effect: Salary and wage costs were not fully supported by documentation in accordance with OMB Circular A-87. The District was not in compliance with OMB Circular A
20 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Recommendation: We recommend the District implement additional monitoring procedures to ensure all supporting documentation is obtained and properly maintained on file. Views of responsible officials and planned corrective actions: The District concurs with the recommendation. A review of policies and procedures regarding maintenance of adequate supporting documentation when employees attend professional development events will be conducted with Federal Programs staff. Corrective action will be implemented by June 30, Responsible Official: Nancy Connor, Director, Federal Programs. 18
21 PRIOR YEAR FINDINGS AND QUESTIONED COSTS Section II Financial Statement Findings Finding Capital Asset Accounting Significant Deficiency Summary: The District did not have a process in place to reconcile capital outlay expenditures of the governmental fund financial statements to capital asset additions reported in the statement of net position and the footnotes. Status: Implemented Section III Federal Award Findings and Questioned Costs Finding CFDA: Title I ARRA, ; ARRA State Fiscal Stabilization Fund A; ARRA Teacher Incentive Fund, ; Education Jobs Fund, ; Tiered Intervention Grant, Reporting Significant Deficiency Summary: The District did not have proper segregation of duties between the initiation of ARRA Section 1512 reports and the review and approval of the reports. Status: Implemented Finding CFDA: Title I ARRA, Title I Grants to Local Education Agencies , ; Title II - A, Special Tests and Provisions Significant Deficiency, Noncompliance Summary: The District did not have a process in place to review and approve schoolwide plans to ensure that the District is compliant with 34 CFR Section , Core Elements of a Schoolwide Program. Status: This finding has been repeated as
22 PRIOR YEAR FINDINGS AND QUESTIONED COSTS Finding CFDA State Fiscal Stabilization Fund Period of Availability Significant Deficiency, Noncompliance Summary: The District did not have procedures in place to ensure the costs that were charged to the SFSF grant were within the period of availability. Summary: Implemented Finding CFDA Charter School Grant Matching, Level of Effort, Earmarking Significant Deficiency Summary: The District did not have controls in place to ensure that the charter schools do not spend more than 15% of grant funds for initial operational costs associated with the expansion or improvement of the School. Status: Implemented Finding CFDA Title II-A; Charter School Grant Suspension and Debarment Significant Deficiency Summary: The District did not have procedures in place to ensure that vendors paid out of federal funds were not either suspended or debarred. Status: Partially implemented. The finding has been implemented for CFDA Title II-A. Related to CFDA Charter School Grant, the finding has been repeated as
23 PRIOR YEAR FINDINGS AND QUESTIONED COSTS Finding CFDA Charter School Grant; ARRA-Tiered Intervention Grant Allowable Costs Significant Deficiency, Noncompliance Summary: The request for reimbursements from the charter schools did not provided sufficient documentation to be able to determine the cost was allowable under OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments. Status: Implemented Finding CFDA Title I ARRA, Title I Grants to Local Education Agencies , ; Title II - A, Allowable Costs Significant Deficiency, Noncompliance Summary: Salary and wages charged to the Title I and Title I ARRA grants and Title II-A were not supported by time and effort reporting. In addition, procedures were not been established to verify that all salary and wage charges to the grants are supported by time and effort reports as required by OMB Circular A-87. Status: Partially implemented. For Title I this process has been implemented. Time and effort exceptions were noted during payroll testing for Title II-A and Title III, see finding
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 informationOMB 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 informationBOARD 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 informationFEDERAL 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 informationDeloitte & 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 informationPERALTA 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 informationSingle 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 informationSingle 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 informationThis 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 informationINDEPENDENT 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 informationTHE 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 informationGovernment 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 informationUniversity 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 informationGOVERNMENT 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 informationSTATE 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 informationCOUNTY 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 informationOMB 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 informationEL 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 informationCITY 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 informationMECKLENBURG 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 informationTHE 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 informationCONTENTS. 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 informationCITY 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 informationHENDERSHOT, 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 informationCONTENTS. 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 informationCITY 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 informationTo 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 informationSchedule of Expenditure
Schedule of Expenditure of Federal Awards (SEFA) TACA Fall Conference October 21, 2015 Federal Grants to State and Local Governments 1960 2017 2 Uniform Grant Guidance 2 CFR 200 December 2013, OMB released
More informationNORTH 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 informationCOUNTY 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 informationComprehensive 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 informationSOUTHEAST 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 informationUnderstanding and Complying with Government Grants
Presents... Understanding and Complying with Objectives Obtain information to determine if applying for governmental grants is appropriate for your organization Obtain understanding of internal controls
More informationCOUNTY 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 informationCHAPTER 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 Instructions for Preparing the SEFA 1 1 4 Frequently Asked Questions with Answers 2 1 4 Notes
More informationSTATE 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 informationCITY 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 informationSINGLE 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 informationTHE 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 informationPinal 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 informationCITY 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 informationSingle 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 informationSTATE 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 informationHonorable 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 informationNonprofit 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 informationAPPENDIX 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 informationNORTH 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 informationDRAFT 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 informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF PUBLIC INSTRUCTION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30,
More informationSTATUTORY 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 informationCOUNTY 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 informationCHAPTER 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 informationCOUNTY 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 informationUniversity 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 informationSANTA 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 informationCITY 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 informationCity 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 informationAN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS. National Historical Publications and Records Commission
AN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS National Historical Publications and Records Commission March 5, 2012 Contents USE OF THE GUIDE... 2 ACCOUNTABILITY REQUIREMENTS... 2 Financial
More information2010 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 informationCOUNTY 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 informationSouth 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 informationKentucky 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 informationCOUNTY 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 informationGRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT)
GRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT) Policies & Procedures UPDATED: February 25, 2015 (04/21/16) 2 TABLE OF CONTENTS Definitions... 3-7 DRFR 8.00 Policy Statement... 8 DRFR 8.02 Employee
More informationTri-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 informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationHUMBOLDT STATE UNIVERSITY SPONSORED PROGRAMS FOUNDATION
HUMBOLDT STATE UNIVERSITY SPONSORED PROGRAMS FOUNDATION BASIC FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION, AND SINGLE AUDIT REPORTS Including Schedules Prepared for Inclusion in the Financial Statements
More informationSINGLE 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 informationUNIVERSITY 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 informationCHAPTER 10 Grant Management
CHAPTER 10 Grant Management Table of Contents Page GRANT MANAGEMENT 1 Introduction... 1 Financial Management of Grants... 1 Planning and Budgeting... 1 Application and Implementation... 2 Monitoring...
More informationFelipe Lopez, Vavrinek, Trine, Day & Co., LLP
San Luis Obispo County Community College District & San Luis Obispo County Office of Education 2012 F d l C li T i i 2012 Federal Compliance Training Felipe Lopez, Vavrinek, Trine, Day & Co., LLP Objectives
More informationNEW EDGAR REGULATIONS
NEW EDGAR REGULATIONS FREQUENTLY ASKED QUESTIONS (FAQ): PRELIMINARY GUIDANCE APPLICABLE TO ALL FEDERALLY FUNDED GRANT PROGRAMS ADMINISTERED BY THE TEXAS EDUCATION AGENCY Blue text identifies changes, updates,
More informationNavigating 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 informationO 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 informationSTATE 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 informationFinancial Grants Management. Session Outline. Grants Management Roles 4/19/10
Financial Grants Management Presented by: Donna Teague Grant Accounting Supervisor El Paso County Auditor s Office Small Counties Large Counties Grants Management Records Session Outline New Application
More informationFiscal Compliance: Desk Audit and Fiscal Monitoring Reviews
Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews Denise Dusek, MPA Federal Funding Specialist ESC 20 Image obtained from google.com Education Service Center, Region 20 May 2018 2 1 Participants
More informationSTATUTORY 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 informationO 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 informationAmerican Recovery and Reinvestment Act of 2009 Internal Control Pilot Project. State of Colorado. Financial Audit Fiscal Year Ended June 30, 2009
American Recovery and Reinvestment Act of 2009 Internal Control Pilot Project State of Colorado Financial Audit Fiscal Year Ended June 30, 2009 OFFICE OF THE STATE AUDITOR LEGISLATIVE AUDIT COMMITTEE 2009
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA NORTH CAROLINA DEPARTMENT OF COMMERCE STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR
More informationCOUNTY 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 informationCity and County of Denver
Single Audit Reports Contents Schedule of Expenditures of Federal Awards... 1 Notes to Schedule of Expenditures of Federal Awards... 8 Independent Auditor s Report on Internal Control Over Financial Reporting
More informationSTATE 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 SAINT PAUL SAINT PAUL, MINNESOTA YEAR ENDED DECEMBER 31, 2015 Description of the Office
More informationHIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM. N. C. Department of Transportation Rail Division
APRIL 2011 20. 205 HIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM State Project/Program: SAFE, ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION EQUITY ACT: A LEGACY FOR USERS (SAFETEA-LU)
More informationU. S. DEPARTMENT OF TRANSPORTATION. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), 49 U.S.C.
APRIL 2011 20.516 JOB ACCESS REVERSE COMMUTE State Project/Program: JOB ACCESS AND REVERSE COMMUTE PROGRAM (JARC) U. S. DEPARTMENT OF TRANSPORTATION Federal Authorization: Safe, Accountable, Flexible,
More informationFederal Grant Guidance Compliance
Federal Grant Guidance Compliance SPEAKER Melisa F. Galasso, CPA mgalasso@cbh.com Cherry Bekaert LLP Learning Objectives Describe the changes in the Uniform Grant Guidance List ways to implement changes
More informationFEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS CAPITAL PROGRAM. U. S. Department of Transportation
APRIL 2011 20.500 FEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS State Project/Program: FEDERAL TRANSIT ADMINISTRATION (FTA) CAPITAL PROGRAM U. S. Department of Transportation Federal Authorization: Safe,
More informationCOUNTY 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 informationHIGHWAY PLANNING AND CONSTRUCTION METROPOLITAN PLANNING. U. S. Department of Transportation
APRIL 2011 20.205 HIGHWAY PLANNING AND CONSTRUCTION State Project/Program METROPOLITAN PLANNING U. S. Department of Transportation Federal Authorization: 23 U.S.C. 104(f), 401 et seq., as amended, 23 U.S.C.
More informationSection 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 informationSTATE 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 information2012 OMB Circular A-133 Compliance Supplement
2012 OMB Circular A-133 Compliance Supplement An Interactive Webinar July 24, 2012 Presented by Presented by: Stephen W. Blann, CPA, CGFM Director of Governmental Audit Quality Principal, Government/Nonprofit
More informationTrinity Valley Community College. Grants Accounting Policy and Procedures 2012
Trinity Valley Community College Grants Accounting Policy and Procedures 2012 TABLE OF CONTENTS I. Overview.....3 II. Project Startup.... 3 III. Contractual Services.......3 IV. Program Income.....4 V.
More informationDepartment of Commerce
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA FINANCIAL AUDIT DIVISION REPORT Department of Commerce Federal Compliance Audit Year Ended June 30, 2013 March 21, 2014 Report 14-08 FINANCIAL
More informationMay CGHSFOA Accounting Conference Cheyenne Mountain Resort Colorado Springs May 15, Neal Christensen, CPA, CGMA Neal
May CGHSFOA Accounting Conference Cheyenne Mountain Resort Colorado Springs May 15, 2013 Neal Christensen, CPA, CGMA 720.468.1765 Neal CPA@Q.com Learning Objectives, you will be able to; 1. Identify a
More informationCOMMONWEALTH OF THE NORTHERN MARIANA ISLANDS INDEPENDENT AUDITORS REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS INDEPENDENT AUDITORS REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE YEAR ENDED SEPTEMBER 30, 2014 Deloitte & Touche LLC P.O. Box 500308 Saipan, MP 96950-0308
More informationAPRIL 2009 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
APRIL 2009 14.228 State Project/Program: Federal Authorization: State Authorization: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
More informationTITLE 23: EDUCATION AND CULTURAL RESOURCES SUBTITLE A: EDUCATION CHAPTER I: STATE BOARD OF EDUCATION SUBCHAPTER c: FINANCE
TITLE 23: EDUCATION AND CULTURAL RESOURCES SUBTITLE A: EDUCATION CHAPTER I: STATE BOARD OF EDUCATION SUBCHAPTER c: FINANCE PART 100 REQUIREMENTS FOR ACCOUNTING, BUDGETING, FINANCIAL REPORTING, AND AUDITING
More informationImplementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida
Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida Acknowledgement to Heather Acker, Partner, Baker Tilly, Virchow Krause, LLP for
More information