GOVERNMENT AUDITING STANDARDS
|
|
- Ashlynn Owens
- 5 years ago
- Views:
Transcription
1 GOVERNMENT AUDITING STANDARDS
2
3 Government Auditing Standards Report 197
4 198
5 REPORT OF INDEPENDENT AUDITORS 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 The Board of County Commissioners Lane County, Oregon We have audited the financial statements of the governmental activities, the business type activities, each major fund, the aggregate remaining fund information of Lane County, Oregon (the County) as of and for the year ended June 30, 2011, which collectively comprise the County s basic financial statements and have issued our report thereon dated December 8, 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 Housing and Community Services Agency of Lane County, a discretely presented component unit, as described in our report of the County s financial statements. This report does not include the results of the other auditor s 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 Lane County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the County 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 County s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County 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. 199
6 COMPLIANCE AND OTHER MATTERS As part of obtaining reasonable assurance about whether the County 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 certain matters that we reported to management of the County in a separate letter dated December 8, This report is intended solely for the information and use of management, others within the entity, Board of County Commissioners, the Secretary of State, Divisions of Audits, of the State of Oregon, 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. Eugene, Oregon December 8,
7 OMB Circular A-133 (Single Audit) Report 201
8 202
9 REPORT OF INDEPENDENT AUDITORS 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 The Board of County Commissioners Lane County, Oregon COMPLIANCE We have audited Lane County s (the County) compliance 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 the County s major federal programs for the year ended June 30, The County 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 County s management. Our responsibility is to express an opinion on the County 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 County 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 County s compliance with those requirements. In our opinion, the County 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, INTERNAL CONTROL OVER COMPLIANCE Management of the County 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 County s internal control over compliance with the requirements that could have a direct and material effect on a major federal program to determine the 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 County s internal control over compliance. 203
10 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. This report is intended solely for the information and use of management, others within the entity, Board of County Commissioners, the Secretary of State, Divisions of Audits, of the State of Oregon, 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. Eugene, Oregon December 8,
11 Lane County, Oregon Schedule of Expenditures of Federal Awards For Fiscal Year ended June 30, 2011 Federal Grantor and Program Title CFDA Number Pass Through Entity Number Expenditures US Department of Agriculture Passed through Oregon Department of Administrative Services: Schools and Roads Grants to States PL $ 22,949,976 Passed through Oregon Department of Education: School Breakfast Program ,031 School Lunch Program ,927 Passed through Oregon Health Department: Special Supplemental Nutrition Program for Women, Infants and Children ,255,067 US Department of Agriculture Total 24,276,001 US Department of Defense Passed through Oregon Department of Administrative Services: Federal Flood Control Lease ,995 US Department of Defense Total 21,995 US Department of Commerce Direct Programs: Community Trade Adjustment Assistance ,940 US Department of Commerce Total 84,940 US Department of Energy Passed through Oregon Housing & Community Services: Weatherization Assistance for Low-Income Persons BPA 10/BPA 11/BPA 12/DOE ,755 Weatherization Assistance for Low-Income Persons ARRA DOE ARRA 09 1,032,934 Energy Efficient Appliance Rebate Program (EEARP) ARRA DOE FP ,119 US Department of Energy Total 1,684,808 US Department of Environmental Quality Passed through Oregon Department of Human Services: State Public Water System Supervision ,916 Capitalization Grants for Drinking Water State Revolving Funds ,772 US Department of Environmental Quality Total 124,688 US Department of Health and Human Services Direct Programs: Consolidated Health Centers ,264,862 Health Care and Other Facilities ,280 Affordable Care Act-Consolidated Health Centers ,404,922 Grants to Health Center Programs-ARRA ARRA 175,414 Passed through Oregon Department of Human Services: Youth Suicide Prevention Svcs ,050 West Nile Surveillance ,658 Medical Assistance Program ,981 Passed through Oregon Commission on Children and Families Promoting Safe and Stable Families ,300 Social Services Block Grant ,562 Medical Assistance Program ,878 Passed through Oregon Department of Justice: Child Support Enforcement ,248,615 Child Support Enforcement ARRA 47,497 Drug Court Enhancement Grant ,027 Passed through Oregon Health & Sciences University: Oregon Health & Sciences University ,517 Passed through Oregon Health Department: Public Health Emergency Preparedness-Bio-Terrorism ,356 Public Health Emergency Preparedness-Pandemic Flu ,463 Healthy Communities ,501 Tuberculosis Control Programs ,667 Family Planning Services ,303 Immunization Grants-noncash assistance ,453 Immunization Grants ,540 H1N1 Emergency Response ,
12 Lane County, Oregon Schedule of Expenditures of Federal Awards For Fiscal Year ended June 30, 2011 Federal Grantor and Program Title CFDA Number Pass Through Entity Number Expenditures Medical Assistance Program ,000 HIV Prevention Activities ,974 Immunization Grants ,700 Maternal and Child Health Services Block Grant ,442 Passed through Oregon Housing & Community Services: Housing Stabilization Program ,872 Low Income Energy Assistance Program LIEAP / 2011 LIEAP 4,525,795 Community Services Block Grant CSBG ,297 Community Services Block Grant ARRA CSBG ARRA 09/CSBG ARRA 09 BE 24,272 US Department of Health and Human Services Total 14,993,958 US Department of Homeland Security Passed through Oregon Emergency Management: Emergency Management Performance Grant ,752 Homeland Security Program ,443 State Homeland Security Program Grant ,227 Buffer Zone Protection Program Grant ,051 Passed through Oregon State Marine Board: Boating Safety and Financial Assistance ,799 US Department of Homeland Security Total 702,272 US Department of Housing and Urban Development Passed through City of Eugene: Community Development Block Grant ,000 Passed through City of Springfield: Community Development Block Grant ,488 Homelessness Prevention Rapid Rehousing Program ARRA 366,948 Passed through Oregon Business Development Department: Community Development Block Grant ,954 Passed through Oregon Department of Human Services: Supportive Housing Program ,198,889 Passed through Oregon Housing & Community Services: Emergency Shelter Grants Program ,355 Supportive Housing Program ,325 HOME Investments Partnerships Program HOME TBA 183,299 Homelessness Prevention Rapid Rehousing Program ARRA 538,456 US Department of Housing and Urban Development Total 3,602,714 US Department of Justice Direct Programs: Drug Court Enhancement Grant ,208 Intensive Treatment and Supervision and Reentry Programs ,656 Regional Shared Public Safety Technology Improvements ,160 Passed through Department of Corrections: Second Chance Act Housing Grant ,250 Passed through Oregon Department of Justice: Grants to Encourage Arrest Policies and Enforcement of Protection Orders ,036 State Criminal Alien Assistance Program ,039 Bulletproof Vest Partnership Grant ,668 COPS Meth Grant ,438 Public Safety Partnership and Communtiy Policing Grants ARRA 217,661 Edward Byrne Memorial Justice Assistance Grant Program ,235 Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) ARRA 124,467 Passed through Oregon Commission on Children and Families: Disproportionate Minority Contact Assessment ,313 Juvenile Accountability Block Grant ,
13 Lane County, Oregon Schedule of Expenditures of Federal Awards For Fiscal Year ended June 30, 2011 Federal Grantor and Program Title CFDA Number Pass Through Entity Number Expenditures Passed through Oregon Criminal Justice Commission: Drug Court-Oregon Criminal Justice Comm Support ,411 Drug Interdiction support for small city law enforcement ,084 ReEntry Resource Center ,729 Recovery Act - Edward Byrne Memorial Justice Assistance Grant (JAG) ARRA 40,341 STOP Violence Against Women Formula Grant ,969 Crime Victim Assistance ,543 US Department of Justice Total 1,720,455 US Department of Labor Direct Programs: WIA Pilots, Demonstrations, and Research Projects ,185 Passed through Lane Workforce Partnership: Workforce Initiative Act ,015 US Department of Labor Total 573,200 US Department of the Interior Direct Programs: Payment in Lieu of Taxes PILT 575,104 Distribution of Receipts to State and Local Governments (O&C) ,905,685 Secure Rural Schools and Community Self-Determination ,762 Passed through Oregon State Marine Board: Maintenance Assistance Payment Clean Vessel (CVA) ,405 US Department of the Interior Total 12,935,956 US Environmental Protection Agency Passed through Oregon Department of Environmental Quality: ARRA Clean Diesel Grant ARRA 21,508 US Environmental Protection Agency Total 21,508 US Department of Transportation Passed through Lane Council of Governments: Unified Planning Work Program ,000 Passed through Oregon Department of Transportation: ARRA-ODOT-Road Improvements ARRA 251,448 Highway Planning and Construction-High Priority 7-County Comm Proj ,559 Highway Planning and Construction ,631 State and Community Highway Safety MUTT Grants SC LCS 203,110 Passed through City of Springfield: Highway Planning and Construction ARRA 6,309 Passed through Western Federal Lands Highway Division: Highway Planning and Construction ,194 Passed through Oregon State Sheriffs Association: OSSA Seatbelt/DUII OT Enforcement Lane County 22,772 OSSA DUII Enforcement Grant Lane County 30,697 US Department of Transportation Total 1,519,720 US Forest Service Direct Programs: Schools and Roads Grants to States-Youth Services US Forest maint ,641 US Forest Service Total 127,641 Total Expenditures of Federal Awards $ 62,389,
14 Lane County, Oregon Notes to Schedule of Expenditures of Federal Awards For the Fiscal Year Ended June 30, Purpose of the Schedule The accompanying schedule of expenditures of federal awards is a supplementary schedule to Lane County, Oregon's (the "County") basic financial statements and is presented for purposes of additional analysis. Because the schedule presents only a selected portion of the activities of the County, it does not present the financial position, changes in financial position, or the cash flows of the County. 2. Significant Accounting Policies Reporting Entity The reporting entity is fully described in Note I.A. to the County's basic financial statements. The schedule includes all federal programs administered by the County for the fiscal year ended June 30, 2011 except for those administered by the Housing and Community Services Agency. This component unit receives federal monies under its own employer identification number and independently submits its schedule and related internal control and compliance reports as required by OMB Circular A-133. Basis of Presentation The information in the schedule is presented in accordance with OMB Circular A-133. Federal Financial Assistance Pursuant to the Single Audit Act and OMB Circular A-133, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and is reported on the schedule (if applicable). Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the County and the federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Major Programs The Single Audit Act and OMB Circular A-133 establish criteria to be used in defining major programs. Major programs are those programs selected for testing using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in OMB Circular A-133. Programs with similar requirements may be grouped into a cluster for testing purposes. Basis of Accounting Receipts and expenditures are accounted for using the modified accrual basis of accounting. Revenues are recorded when measurable and available, or in the case of grants where expenditure is the prime factor for determining eligibility, when the expenditure is made. Expenditures are recorded when a liability is incurred. 3. Insurance Coverage For the year ended June 30, 2011, the County had insurance in effect as recommended by their agent of record which was comparable in coverage to other counties of similar size and circumstance. 4. Non-cash Assistance A total of $128,453 was received in non-cash assistance and is included in federal awards expended. 208
15 LANE COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2011 Financial Statements Type of auditor s report issued: Internal control over financial reporting: Section I - Summary of Auditor s Results Unqualified Material weakness(es) identified? yes X no Significant deficiency(ies) identified? yes X none reported Noncompliance material to financial statements noted? yes X no Federal Awards Internal control over major programs: Material weakness(es) identified? yes X no Significant deficiency(ies) identified? yes X none reported Type of auditor s report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular A-133? yes X no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster Schools and Roads, Grants to States Homelessness Prevention Rapid Re-housing Program Highway Planning and Construction Affordable Care Act (ACA) Grants for Capital Development in Health Centers Low-Income Home Energy Assistance Program Dollar threshold used to distinguish between type A and type B programs: $ 1,871,696 Auditee qualified as low-risk auditee? X yes no None reported Section II - Financial Statement Findings 209
16 LANE COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2011 None reported Section III - Federal Award Findings and Questioned Costs 210
17 Lane County, Oregon Summary Schedule of Prior Audit Findings For the Fiscal Year Ended June 30, 2011 Follow-up on findings reported June 30, 2010 Findings Financial Statement Audit None Findings and Questioned Costs Major Federal Award Programs Audit Finding : Completeness of Schedule of Expenditures of Federal Awards Significant Deficiency in Internal Control Condition: The County s SEFA omitted $591,553 in federal expenditures. The expenditures are for the Low-Income Energy Assistance Program and the federal funds are passed through from the State of Oregon. Recommendation: We recommend the County implement a process for departments to present federal expenditures in a clearer manner, so the SEFA is accurate and complete. Status: Fully Resolved. The Department has analyzed the deficiency and determined that additional documentation on major programs will be requested from County departments in future years to provide additional support for amounts presented. Furthermore, a working paper review by management will be performed on the SEFA prior to release to the auditors. Finding : Subrecipient Monitoring Significant Deficiency in Internal Controls and Instance of Non-Compliance Condition: The County will often provide federal awards to other nonfederal entities, known as subrecipients, to carry out federal programs. The County has certain responsibilities as the federal awarding agency to the other entities. The County is responsible for ensuring the audits are completed and reports are received in a timely manner and in accordance with the Circular A-133 requirements. We identified instances when the County policy does not require review of subrecipient audits. Recommendation: We recommend the County review its policies surrounding the monitoring requirements of intergovernmental agreements, and ensure the policies are in agreement with federal requirements. Status: Fully Resolved. The Department of Health and Human Services has analyzed the compliance finding and made changes to include IGA subrecipients and notified agencies of the changes. The revised policy is being finalized and signed by the Department Director. 211
18 212
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 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 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 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 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 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 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 informationOMB 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 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 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 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 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 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 informationMULTNOMAH COUNTY, OREGON Schedule of Expenditures of Federal Awards For theyear Ended June 30, 2005
For theyear Ended June 30, 2005 U.S. Department of Agriculture Passed through State Department of Administrative Services: Schools and Roads_Grants to States * 10.665 PL 106-393 $ 1,003,023 Passed Through
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 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 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 informationFederal 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 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 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 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 informationTARRANT 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 informationLAKE 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 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 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 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 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 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 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 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 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 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 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 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 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 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 informationCity and County of Denver
Single Audit Reports Contents Schedule of Expenditures of Federal Awards... 1 Notes to Schedule of Expenditures of Federal Awards... 7 Independent Auditor s Report on Internal Control Over Financial Reporting
More informationCOUNTY 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 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 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 informationHonorable 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 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 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 informationCOUNTY 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 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 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 informationCOUNTY 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 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 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 informationAudit of Federal Awards Performed in Accordance with U.S. Office of Management and Budget Circular A-133. Federal Grant Programs
Audit of Federal Awards Performed in Accordance with U.S. Office of Management and Budget Circular A-133 Federal Grant Programs Year Ended June 30, 2017 This page intentionally left blank. WASHINGTON COUNTY,
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 informationCITY OF LOS ANGELES, CALIFORNIA. Single Audit Reports. For the Fiscal Year Ended June 30, 2014
Single Audit Reports Single Audit Reports Table of Contents Pages Introduction to the Organization of the City of Los Angeles... 1 Independent Auditor s Report on Internal Control Over Financial Reporting
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 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 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 informationCounty of Kent, Michigan. Year Ended December 31, Single Audit Act Compliance
County of Kent, Michigan Year Ended December 31, 2015 Single Audit Act Compliance Table of Contents Page Independent Auditors Report on the Schedule of Expenditures of Federal Awards Required by the Uniform
More informationCOMPLIANCE SECTION. Schedule of Expenditures of Federal Awards...C - 6. Notes to Schedule of Expenditures of Federal Awards...
COMPLIANCE SECTION 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
More informationCOMMONWEALTH OF THE NORTHERN MARIANA ISLANDS INDEPENDENT AUDITORS REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE YEAR ENDED SEPTEMBER 30, 2016
COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS INDEPENDENT AUDITORS REPORTS ON INTERNAL CONTROL AND ON COMPLIANCE YEAR ENDED SEPTEMBER 30, 2016 Deloitte & Touche LLC Isa Drive, Capitol Hill P.O. Box 500308
More informationCSU 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 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 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 informationAUDITOR 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 informationCOMMONWEALTH OF MASSACHUSETTS
Independent Auditors Reports as Required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and Government
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 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 informationSingle 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 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 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 informationCOUNTY 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 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 informationSecretary of State. State of Oregon FEDERAL COMPLIANCE REPORT AND INTERNAL CONTROL REPORT For the Year Ending June 30, 2000.
Secretary of State State of Oregon FEDERAL COMPLIANCE REPORT AND INTERNAL CONTROL REPORT For the Year Ending June 30, 2000 Audits Division Secretary of State State of Oregon FEDERAL COMPLIANCE REPORT
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 informationCITY OF RACINE Racine, Wisconsin
Racine, Wisconsin REPORT ON FEDERAL AND STATE AWARDS Reporting Package Page 1 TABLE OF CONTENTS Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit
More informationUniversity 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 informationGreenville 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 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 informationCAL 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 informationGAQC Summary of 2017 Compliance Supplement PROPOSED Revisions
GAQC Summary of 2017 Compliance Supplement PROPOSED Revisions NEW PROGRAMS FOR 2017 COMPLIANCE SUPPLEMENT (All programs in this listing were provided by the OMB to the GAQC for comment.) CFDA # Program
More informationCOUNTY OF SAN MATEO STATEMENT OF GRANT REVENUES AND EXPENDITURES. With Auditor s Reports Thereon
COUNTY OF SAN MATEO California Multi-Jurisdictional Methamphetamine Grant Award No. MH06010410 Grant Period: July 1, 2006 through June 30, 2007 STATEMENT OF GRANT REVENUES AND EXPENDITURES With Auditor
More informationIOWA DEPARTMENT OF HUMAN RIGHTS DIVISION OF COMMUNITY ACTION AGENCIES COMMUNITY SERVICES BLOCK GRANT (CSBG) AGENCY FUNDING REPORT PROGRAM YEAR 2014
IOWA DEPARTMENT OF HUMAN RIGHTS DIVISION OF COMMUNITY ACTION AGENCIES COMMUNITY SERVICES BLOCK GRANT (CSBG) AF AGENCY FUNDING REPORT PROGRAM YEAR 2014 CSBG Program Year Ending September 30, 2014 Identification
More informationSTATE 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 informationFederal 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