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Home My WebLink AboutSingle Audit Report June 30, 1995 4 9 4 Town of Marana 4 Marana, Arizona 4 Single Audit Reports June 30, 1995 03 0 0 0 0 0 0 0 0 4 4 4 4 4 4 4 TABLE OF CONTENTS 4 PAGE 0 INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 1 4 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 2 4 4 INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING 4 STANDARDS 3 4 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND 4 REGULATIONS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING 4 STANDARDS 6 4 INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 7 4 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH THE 4 GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 11 4 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 12 SCHEDULE OF FINDINGS AND QUESTIONED COSTS 13 4 SCHEDULE OF PRIOR YEAR'S FINDINGS 14 4 4 4 4 A Clifton Gunderson & Co. Certified Public Accountants & Consultants f3 Honorable Mayor and Town Council Town of Marana, Arizona INDEPENDENT AUDITOR'S REPORT ON SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE We have audited the general purpose financial statements of the Town of Marana, Arizona for the year ended June 30, 1995, and have issued our report thereon dated February 8, 1996. These general purpose financial statements are the responsibility of the Town of Marana, Arizona's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. 4 . We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of 4 Office of Management and Budget (OMB) Circular A -128, Audits of State and Local Governments. These standards and OMB Circular A -128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material 4 misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting 4 principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 4 4 Our audit was made for the purpose of forming an opinion on the general purpose financial statements of the Town of Marana, Arizona taken as a whole. The accompanying schedule of federal financial 4 assistance is presented for purposes of additional analysis and is not a required part of the general purpose financial statements. The information in that schedule has been subjected to the auditing 4 procedures applied in the audit of the general purpose financial statements and, in our opinion, is presented fairly, in all material respects, in relation to the general purpose financial statements taken as 4 a whole. ely/to ge . 0 Tucson, Arizona 4 February 8, 1996 0 4 0 Members Of MIR INTERNATIONAL 1 AMERICAN INSTITUTE ) OF CERTIFIED PUBLIC �d ARIZONA COLORADO ILLINOIS INDIANA IOWA MARYLAND MISSOURI OHIO WISCONSIN ACCOUNTANTS . O 0n 7 c1 00 0 3 OC EN � 4 b Aa CA a'� C d -r W • N .�.+ L y y 0 N N -O WI 0 0 •' _ -� C N O NI 5 n� 1�i�7! z 0 N N 0 �n 7 0 NY r U n 0D ,7 0 Cl C's a\ a, 0 d• 00 v1 O h 4:, 3 O N h M N N N N r . fi r 00 V" C h 0 7 , 4:, '0 ■'■ en i 01:1:1 v M A O O W 49 �° b o N , I 0 N h NO NO 0 7 .h.. 0 001 6h y a ° o r N CT 01 ON �� ° o • �a� 26 1 C 0 N h ( r. 00 h h e ,,. 00 w 0 d v, O 7 , O rl , O > O N ..) V N v ai a •E d r 69 61 N 6 to � L C. d w a W r ' w+ N N 11 U L da' s 1 1� w va y vh CA N 74 6.1 .._.. I.../ 1'4 ,. . v) 0 0 0 O 0 0 0 0 .=,. ^ 0 �. ' ton 4 F i, I 0 O O O h N O\ C 0 ., O O ' _. _. IG W R t�i _. O __. _ O� . _ h ___.. hr ...._ _ 0 0 H 7 � 0 n y • g 4 8 ,,,, • 4 d 4 o 3 - g. V 00 N W 4 y�F N CT ON en .0 A 14 O D p �1 W W Ez v. N " a VI D A s, y� . . ¢ a _ ¢ _ Q d d ll CS .g 3 o a% a ON of a• /� U Nl M f7 e? O . E . N • O ▪ Tm a 2w' tb � C 1 d d o0 00 00 00 0o a a v 0 o ° P-1 - . - ' 0 00 '4 w N N N N N N h Y w V v v v v v v -c -c N 00 -2 3 Q�oE 00 C � d co th tb o`h th O tb . a a n o a e.� A p W E z o C L ^ O Y N N 4 V U U U Q 'y � z e y o• on _ � 0 ' b L DD E E - O H Oti C � � .: L L V N . h , o N G Q E v >' z > z� U0 m a r.n Vi GTVO q `A F W A L 4 V? O O O O O O p O O N_ O _ N 0.e., <9..;: O I' . 2 a E+ 'xl W W W , F M Fa> fr 4 e d a Q Q Q Q a W$ a W W� o g ,,, .... d W 4. g a E o H'ob •) I [ °D ^ w ao E g l E a o� 9 ag a � =a 0 € F w a v v v v o o as �.� a -a a 1 H v g "2 « W W N Col v W -6.2.=E-. W ? W to O .�C `m N 4 L y a x A y a a, a, rn o y q H VA �q A y A E i.234. 1v O F vi 0 a vi aw ch a� vi 0 w 0 "' a ]a .1 ]a a 0 0 Clifton, 4 Gunderson & Co. Certified Public Accountants & Consultants Honorable Mayor and Town Council Town of Marana, Arizona INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS We have audited the general purpose financial statements of the Town of Marana, Arizona for the year ended June 30, 1995, and have issued our report thereon dated February 8, 1996. We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget (OMB) Circular. A -128, Audits of State and Local Governments. These standards and OMB - Circular A -128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. The management of the Town of Marana, Arizona is responsible for establishing and maintaining an • internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reason- able, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. In planning and performing our audit of the general purpose financial statements of the Town of • Marana, Arizona for the year ended June 30, 1995, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion. We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under the standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure, that in our judgment, could 9 adversely affect the Town's ability to record, process, summarize and report financial data in a manner that is consistent with the assertions of management in the general purpose financial statements. Members Of s 3 INTERNATIONAL 9 AMERICAN INSTITUTE '9 OF CERTIFIED PUBLIC ARIZONA COLORADO ILLINOIS INDIANA IOWA MARVI ANT) MISSOU OHIO WISrMISIN ACCOUNTANTS