HomeMy WebLinkAboutSingle Audit Report June 30, 2014Government Auditing Standards
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
To the Honorable Mayor and Town Council
Town of Marana, Arizona
We have audited, in accordance with the 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, the financial
statements of the governmental activities, the business-type activities, each major fund, and the
aggregate remaining fund information of the Town of Marana, Arizona, as of and for the year
ended June 30, 2014, and the related notes to the financial statements, which collectively
comprise the Town of Marana, Arizona’s basic financial statements, and have issued our report
thereon dated December 17, 2014.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Town of
Marana, Arizona’s internal control over financial reporting (internal control) to determine the
audit procedures that are appropriate in the circumstances for the purpose of expressing our
opinions on the financial statements, but not for the purpose of expressing an opinion on the
effectiveness of the Town of Marana, Arizona’s internal control. Accordingly, we do not express
an opinion on the effectiveness of Town of Marana, Arizona’s internal control.
Adeficiency 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 a 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. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph
of this section and was not designed to identify all deficiencies in internal control that might be
material weaknesses or, significant deficiencies. Given these limitations, during our audit we did
not identify any deficiencies in internal control that we consider to be material weaknesses.
However, material weaknesses may exist that have not been identified.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Town of Marana, Arizona’s
financial statements are free from 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
underGovernment Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the entity’s internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the entity’s
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
Casa Grande, Arizona
December 17, 2014
Report on Compliance for Each Major Federal Program
OMB Circular A-133 Compliance Supplement
Management’s Responsibility
Auditor’s Responsibility
Government Auditing Standards
Audits of States, Local Governments, and Non-Profit Organizations
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Opinion on Each Major Federal Program
Report on Internal Control Over Compliance
deficiency in internal control over compliance
material weakness in internal
control over compliance
significant deficiency in internal control over compliance
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
TOWN OF MARANA, ARIZONA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2014
Federal Grantor / CFDAGrantor's
Pass-Through Grantor / Program TitleNumberNumberExpenditures
*
*
*
Total Expenditures of Federal Awards
Audits of States, Local Governments and Non-Profit Organizations
Financial Statements
Federal Awards
GOVERNMENT AUDITING STANDARDS