Yuma County management letter: year ended June 30,...

              YUMA COUNTY, ARIZONA
MANAGEMENT LETTER
YEAR ENDED JUNE 30, 2007
~ HEINFELD, MEECH & CO., P. c.
~' f. l. CERTIFIED PUBLIC ACCOUNTANTS
Gary Reinfeld, CPA, CGFM
Nancy A. Meech, CPA, CGFM
Jennifer L. Shields, CPA
Corey Arvizu, CPA
Board of Supervisors
Yuma County, Arizona
Members ofthe Board:
Scott W. Kies, CPA
Kimberly A. Robinson, CPA
Kera Badalamenti, CPA, CGFM
3033 N. Central Avenue, Suite 300
Phoemx,~ na85012
( 602) 277- 9449
Fax ( 602) 277- 9297
In planning and conducting our single audit of Yuma County, Arizona for the year ended
June 30, 2007, we performed the following as required by Government Auditing Standards ( GAS)
and Office ofManagement and Budget COMB) Circular A- 133:
• Considered the County's internal control over financial reporting,
• Tested internal controls over its major Federal programs, and
• Tested compliance with certain provisions oflaws, regulations, contracts, and grant agreements
that could have a direct and material effect on the County's financial statements and major
Federal programs.
Any audit findings that are required to be reported by GAS and OMB Circular A- 133 have been
included in the County's Single Audit Reporting Package for the year ended June 30, 2007. Our
audit disclosed opportunities for strengthening internal controls and instances ofnoncompliance with
laws and regulations that did not meet that reporting criteria. Management should address these
items to ensure that it fulfills its responsibility to establish and maintain adequate internal controls
and comply with laws, regulations, contracts, and grant agreements. Those items and our related
recommendations are briefly described in the accompanying summary.
This information is intended for Yuma County's Board ofSupervisors and is not intended to be and
should not be used by anyone other than the specified party. However, this information is a matter of
public record, and its distribution is not limited.
We have already discussed these items and suggestions with County personnel and we will be
pleased to discuss them in further detail at your convenience, to perform any additional study of
these matters, or to assist you in implementing the recommendations.
Sincerely,
Ue,~) ~ ~~' JP. C.
HEINFELD, MEECH & CO., P. C.
Certified Public Accountants
November 19,2007
TUCSON • PHOENIX • FLAGSTAFF
www. heinfeldmeech. com
•
YUMA COUNTY, ARIZONA
MANAGEMENT LETTER
YEAR ENDED JUNE 30, 2007
Purchasing
In most cases, purchase orders are prepared after the goods or services have already been purchased
by the appropriate department. In addition, each purchase order is evaluated individually by the
purchasing department, therefore quotes or bids are only received if the individual purchase order
exceeds $ 5,000, not if it exceeds $ 5,000 cumulatively with the vendor for the fiscal year.
The County should develop and implement internal controls over the purchasing process to ensure
that sufficient funds exist prior to purchase, that all purchases are properly approved, and that the
County is getting the best prices possible on goods and services.
Capital Assets
For one asset reviewed from the County's equipment additions, the value ofthe asset did not include
all ancillary costs. The tire tax was excluded from the value of a purchased vehicle.
The County should review all capital asset additions to ensure the assets are valued at the actual cost,
including ancillary charges.
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