Cochise County, Arizona report on examination of annual expenditure limitation report 2001 |
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COCHISE COUNTY, ARIZONA Report on Audit of Annual Expenditure Limitation Report Year Ended June 30, 2001 COCHISE COUNTY Report on Audit of Annual Expenditure Limitation Report Year Ended June 30, 2001 Table of Contents Independent Auditors’ Report……………………………………………………………………….…. 1 Annual Expenditure Limitation Report – Part I…………………………….…………………………. 2 Annual Expenditure Limitation Report – Part II…………………………………………………….… 3 Annual Expenditure Limitation Report – Reconciliation………..………………………………….... 4 Notes to Annual Expenditure Limitation Report…………………………………………………….… 5 Independent Auditors' Report Auditor General of the State of Arizona The Board of Supervisors of Cochise County, Arizona We have audited the accompanying Annual Expenditure Limitation Report of Cochise County for the year ended June 30, 2001. This report is the responsibility of the County's management. Our responsibility is to express an opinion on this report based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the report. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall report presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying Annual Expenditure Limitation Report was prepared for the purpose of complying with the uniform expenditure reporting system as discussed in Note 1, and is not intended to be a presentation in conformity with U.S. generally accepted accounting principles. In our opinion, the Annual Expenditure Limitation Report of Cochise County for the year ended June 30, 2001, referred to above, presents fairly, in all material respects, the information required by the uniform expenditure reporting system on the basis of accounting described in Note 1. This report is intended solely for the information and use of the members of the Arizona State Legislature and the Board of Supervisors, and for filing with the Auditor General of the State of Arizona and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. CHRISTENSEN, GALE & MCLAREN, LLP December 12, 2001 COCHISE COUNTY Annual Expenditure Limitation Report - Part I Year Ended June 30, 2001 See accompanying notes to report. 2 I hereby certify, to the best of my knowledge and belief, that the information contained in this report is accurate and in accordance with the requirements of the uniform expenditure reporting system. Signature of Chief Fiscal Officer: Name and Title: Telephone Number: Date: 1. Economic Estimates Commission expenditure limitation $ 46,213,544 2. Amount subject to the expenditure limitation (total amount from Part II, Line C) 45,107,134 3. Amount under the expenditure limitation $ 1,106,410 COCHISE COUNTY Annual Expenditure Limitation Report - Part II Year Ended June 30, 2001 See accompanying notes to report. 3 Special Capital General Revenue Projects Enterprise Description Fund Funds Funds Funds Total A. Amounts reported on the Reconciliation, Line D $ 32,422,955 $21,419,095 $4,019,093 $25,511,936 $ 83,373,079 B. Less exclusions claimed: Debt service requirements on other long-term obligations (Note 2) 514,115 8,331 522,446 Trustee of custodian (Note 3) 2,214,758 493,770 2,708,528 Grants and aid from the federal government (Note 4) 328,813 7,570,605 7,899,418 Amounts received from the State of Arizona (Note 4) 550,035 2,788,345 1,800,000 5,138,380 Highway user revenues in excess of those received in fiscal year 1979-80 (Note 4) 4,997,173 4,997,173 Contracts with other political subdivisions (Note 5) - - - 17,000,000 17,000,000 Total exclusions claimed 3,607,721 15,858,224 1,800,000 17,000,000 38,265,945 C. Amounts subject to the expenditure Limitation $ 28,815,234 $ 5,560,871 $2,219,093 $ 8,511,936 $ 45,107,134 COCHISE COUNTY Annual Expenditure Limitation Report - Reconciliation Year Ended June 30, 2001 See accompanying notes to report. 4 Special Capital General Revenue Projects Enterprise Description Fund Funds Funds Funds Total A. Total expenditures or expenses and applicable other financing uses reported within the primary government financial statements $36,425,704 $22,800,399 $4,019,093 $23,078,862 $86,324,058 B. Deductions: Items not requiring use of working capital: Depreciation 157,540 157,540 Landfill closure and postclosure care costs 229,834 229,834 Expenditures of separate legal entities established under Arizona Revised Statutes (A.R.S.) (Note 6) 1,478,953 1,478,953 Long-term care contributions withheld by the State Treasurer (Note 7) 4,172,198 4,172,198 Total deductions 4,172,198 1,478,953 - 387,374 6,038,525 C. Additions: Acquisition of capital assets 3,030,178 3,030,178 Internal service fund expenses not charged to other funds 169,449 97,649 20,104 287,202 Landfill closure and postclosure care costs recorded as expended in previous years (Note 9) - - - (229,834) (229,834) Total additions 169,449 97,649 - 2,820,448 3,087,546 D. Amounts reported on Part II, Line A $32,422,955 $21,419,095 $4,019,093 $25,511,936 $83,373,079 COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 5 Note 1 - Summary of Significant Accounting Policies The Annual Expenditure Limitation Report (AELR) is presented on the basis of accounting prescribed by the uniform expenditure reporting system (UERS), as required by Arizona Revised Statutes ?41-1279.07, which excludes expenditures or expenses of certain revenues specified in the Arizona Constitution, Article IX 20 from the total expenditures or expenses reported in the annual general purpose financial statements. In accordance with the UERS requirements, a note to the AELR is presented below for any exclusion claimed on Part II and each deduction or addition in the Reconciliation that cannot be traced directly to an amount reported in the annual general purpose financial statements. All references to financial statement amounts in the following notes refer to the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds for the General, Special Revenue, Debt Service, Capital Projects, or Expendable Trust Funds; and to the Combined Statement of Revenues, Expenses, and Changes in Retained Earnings (Fund Equity) All Proprietary Fund Types for the Enterprise and Internal Service Funds. Note 2 - The exclusion claimed for debt service requirements on other long-term obligations in the General Fund consists of principal retirement and interest expense. The exclusion claimed in the Special Revenue Funds consists of principal payments and interest on capital leases. Note 3 - The exclusion claimed for trustee or custodian consists of $2,214,758 in contributions by the County to the Arizona Health Care Cost Containment System for acute care. The exclusion claimed for trustee or custodian in the Special Revenue Funds consists of $199,872 in antiracketeering, $176,363 in jail enhancement, and $117,535 in attorney criminal justice enhancement funds that were reported as general expenditures. Note 4 - The exclusion claimed for capital projects consists of $1,800,00 in State of Arizona grants from the Arizona Supreme Court to help construct the Juvenile Center in Cochise County. The following schedule presents revenues from which exclusions have been claimed for federal grants and aid, other amounts received from the State of Arizona, and highway user revenues in the General and Special Revenue Funds. COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 6 Note 5 - The exclusion claimed for contracts with other political subdivisions of $17,000,000 in the Enterprise Funds consists of charges for services expended. Charges for services of $1,540,981 have been carried forward to future years, as current year expenses were primarily funded from retained earnings. General Fund Special Revenue Funds Amount Amount Amount Carried Amount Carried Description Revenues Excluded Forward Revenues Excluded Forward Grants and aid from the federal government $ 328,813 $ 328,813 $ - $ 7,570,605 $ 7,570,605 $ - Amounts received from the State of Arizona 550,035 550,035 - 2,788,345 2,788,345 - Highway user revenues in excess of those received in fiscal year 1979-1980 - 4,997,173 4,997,173 - Other revenues(nonexcludable) 10,981,804 - - 4,841,188 - - Total intergovernmental revenues as reported in the primary government financial statements $11,860,652 $ 878,848 $ - $20,197,311 $15,356,123 $ - COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 7 Note 6 - The deduction of $1,478,953 for separate legal entities established under Arizona Revised Statutes consists of expenditures of special assessment districts and municipal property corporations included within the County’s reporting entity but not included in the Economic Estimates Commission base limit calculations. Deductions are reported in the following categories in the primary government financial statements: Note 7 - The amount of transaction privilege taxes withheld by the State Treasurer to meet the County's share of long-term care costs was reported as revenue and an offsetting expenditure in the County's primary government financial statements. Consequently, this expenditure has been deducted on the Reconciliation. Note 8 - The addition for Internal service fund expenses not charged to other funds of $287,202 consists of expenditures of $4,571,397 less Internal Service fund charges for services and health plan contributions of $1,225,842 and $3,058,353, respectively. The deduction was allocated to the various funds based on health plan contribution percentages. Note 9 - The addition for landfill closure and post-closure care costs expended in previous years consists of closure costs paid during the fiscal year. Special Revenue Funds General government $ - Public safety 700,344 Culture and recreation 778,609 $1,478,953
Object Description
TITLE | Cochise County, Arizona report on examination of annual expenditure limitation report |
CREATOR | Auditor General, State of Arizona |
SUBJECT | Finance, Public--Arizona--Cochise County--Auditing--Periodicals |
Browse Topic |
Government and politics |
DESCRIPTION | This title contains one or more publications |
Language | English |
Contributor | Miller, Allen & Co.; Starkweather & Fester; Fester & Chapman; Christensen, Gale & McLaren; |
Publisher | Office of the Auditor General |
TYPE |
Text |
Material Collection | State Documents |
Source Identifier | LG 6.3:A 82 C 52 E 96/ /E |
Location | o849751897 |
REPOSITORY | Arizona State Library, Archives and Public Records--State Library of Arizona. |
Description
TITLE | Cochise County, Arizona report on examination of annual expenditure limitation report 2001 |
DESCRIPTION | 9 pages (PDF version). File size: 31 KB |
TYPE |
Text |
RIGHTS MANAGEMENT | Copyright to this resource is held by the creating agency and is provided here for educational purposes only. It may not be downloaded, reproduced or distributed in any format without written permission of the creating agency. Any attempt to circumvent the access controls placed on this file is a violation of United States and international copyright laws, and is subject to criminal prosecution. |
DATE ORIGINAL | 2001 |
Time Period |
2000s (2000-2009) |
ORIGINAL FORMAT | Born Digital |
Source Identifier | LG 6.3:A 82 C 52 E 96/ 2001 /E |
Location | o849751897 |
DIGITAL IDENTIFIER | Cochise_County_June_30_2001_AELR.pdf |
DIGITAL FORMAT | PDF (Portable Document Format) |
REPOSITORY | Arizona State Library, Archives and Public Records--State Library of Arizona. |
File Size | 30891 Bytes |
Full Text | COCHISE COUNTY, ARIZONA Report on Audit of Annual Expenditure Limitation Report Year Ended June 30, 2001 COCHISE COUNTY Report on Audit of Annual Expenditure Limitation Report Year Ended June 30, 2001 Table of Contents Independent Auditors’ Report……………………………………………………………………….…. 1 Annual Expenditure Limitation Report – Part I…………………………….…………………………. 2 Annual Expenditure Limitation Report – Part II…………………………………………………….… 3 Annual Expenditure Limitation Report – Reconciliation………..………………………………….... 4 Notes to Annual Expenditure Limitation Report…………………………………………………….… 5 Independent Auditors' Report Auditor General of the State of Arizona The Board of Supervisors of Cochise County, Arizona We have audited the accompanying Annual Expenditure Limitation Report of Cochise County for the year ended June 30, 2001. This report is the responsibility of the County's management. Our responsibility is to express an opinion on this report based on our audit. We conducted our audit in accordance with U.S. generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the report is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the report. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall report presentation. We believe that our audit provides a reasonable basis for our opinion. The accompanying Annual Expenditure Limitation Report was prepared for the purpose of complying with the uniform expenditure reporting system as discussed in Note 1, and is not intended to be a presentation in conformity with U.S. generally accepted accounting principles. In our opinion, the Annual Expenditure Limitation Report of Cochise County for the year ended June 30, 2001, referred to above, presents fairly, in all material respects, the information required by the uniform expenditure reporting system on the basis of accounting described in Note 1. This report is intended solely for the information and use of the members of the Arizona State Legislature and the Board of Supervisors, and for filing with the Auditor General of the State of Arizona and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited. CHRISTENSEN, GALE & MCLAREN, LLP December 12, 2001 COCHISE COUNTY Annual Expenditure Limitation Report - Part I Year Ended June 30, 2001 See accompanying notes to report. 2 I hereby certify, to the best of my knowledge and belief, that the information contained in this report is accurate and in accordance with the requirements of the uniform expenditure reporting system. Signature of Chief Fiscal Officer: Name and Title: Telephone Number: Date: 1. Economic Estimates Commission expenditure limitation $ 46,213,544 2. Amount subject to the expenditure limitation (total amount from Part II, Line C) 45,107,134 3. Amount under the expenditure limitation $ 1,106,410 COCHISE COUNTY Annual Expenditure Limitation Report - Part II Year Ended June 30, 2001 See accompanying notes to report. 3 Special Capital General Revenue Projects Enterprise Description Fund Funds Funds Funds Total A. Amounts reported on the Reconciliation, Line D $ 32,422,955 $21,419,095 $4,019,093 $25,511,936 $ 83,373,079 B. Less exclusions claimed: Debt service requirements on other long-term obligations (Note 2) 514,115 8,331 522,446 Trustee of custodian (Note 3) 2,214,758 493,770 2,708,528 Grants and aid from the federal government (Note 4) 328,813 7,570,605 7,899,418 Amounts received from the State of Arizona (Note 4) 550,035 2,788,345 1,800,000 5,138,380 Highway user revenues in excess of those received in fiscal year 1979-80 (Note 4) 4,997,173 4,997,173 Contracts with other political subdivisions (Note 5) - - - 17,000,000 17,000,000 Total exclusions claimed 3,607,721 15,858,224 1,800,000 17,000,000 38,265,945 C. Amounts subject to the expenditure Limitation $ 28,815,234 $ 5,560,871 $2,219,093 $ 8,511,936 $ 45,107,134 COCHISE COUNTY Annual Expenditure Limitation Report - Reconciliation Year Ended June 30, 2001 See accompanying notes to report. 4 Special Capital General Revenue Projects Enterprise Description Fund Funds Funds Funds Total A. Total expenditures or expenses and applicable other financing uses reported within the primary government financial statements $36,425,704 $22,800,399 $4,019,093 $23,078,862 $86,324,058 B. Deductions: Items not requiring use of working capital: Depreciation 157,540 157,540 Landfill closure and postclosure care costs 229,834 229,834 Expenditures of separate legal entities established under Arizona Revised Statutes (A.R.S.) (Note 6) 1,478,953 1,478,953 Long-term care contributions withheld by the State Treasurer (Note 7) 4,172,198 4,172,198 Total deductions 4,172,198 1,478,953 - 387,374 6,038,525 C. Additions: Acquisition of capital assets 3,030,178 3,030,178 Internal service fund expenses not charged to other funds 169,449 97,649 20,104 287,202 Landfill closure and postclosure care costs recorded as expended in previous years (Note 9) - - - (229,834) (229,834) Total additions 169,449 97,649 - 2,820,448 3,087,546 D. Amounts reported on Part II, Line A $32,422,955 $21,419,095 $4,019,093 $25,511,936 $83,373,079 COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 5 Note 1 - Summary of Significant Accounting Policies The Annual Expenditure Limitation Report (AELR) is presented on the basis of accounting prescribed by the uniform expenditure reporting system (UERS), as required by Arizona Revised Statutes ?41-1279.07, which excludes expenditures or expenses of certain revenues specified in the Arizona Constitution, Article IX 20 from the total expenditures or expenses reported in the annual general purpose financial statements. In accordance with the UERS requirements, a note to the AELR is presented below for any exclusion claimed on Part II and each deduction or addition in the Reconciliation that cannot be traced directly to an amount reported in the annual general purpose financial statements. All references to financial statement amounts in the following notes refer to the Combined Statement of Revenues, Expenditures, and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds for the General, Special Revenue, Debt Service, Capital Projects, or Expendable Trust Funds; and to the Combined Statement of Revenues, Expenses, and Changes in Retained Earnings (Fund Equity) All Proprietary Fund Types for the Enterprise and Internal Service Funds. Note 2 - The exclusion claimed for debt service requirements on other long-term obligations in the General Fund consists of principal retirement and interest expense. The exclusion claimed in the Special Revenue Funds consists of principal payments and interest on capital leases. Note 3 - The exclusion claimed for trustee or custodian consists of $2,214,758 in contributions by the County to the Arizona Health Care Cost Containment System for acute care. The exclusion claimed for trustee or custodian in the Special Revenue Funds consists of $199,872 in antiracketeering, $176,363 in jail enhancement, and $117,535 in attorney criminal justice enhancement funds that were reported as general expenditures. Note 4 - The exclusion claimed for capital projects consists of $1,800,00 in State of Arizona grants from the Arizona Supreme Court to help construct the Juvenile Center in Cochise County. The following schedule presents revenues from which exclusions have been claimed for federal grants and aid, other amounts received from the State of Arizona, and highway user revenues in the General and Special Revenue Funds. COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 6 Note 5 - The exclusion claimed for contracts with other political subdivisions of $17,000,000 in the Enterprise Funds consists of charges for services expended. Charges for services of $1,540,981 have been carried forward to future years, as current year expenses were primarily funded from retained earnings. General Fund Special Revenue Funds Amount Amount Amount Carried Amount Carried Description Revenues Excluded Forward Revenues Excluded Forward Grants and aid from the federal government $ 328,813 $ 328,813 $ - $ 7,570,605 $ 7,570,605 $ - Amounts received from the State of Arizona 550,035 550,035 - 2,788,345 2,788,345 - Highway user revenues in excess of those received in fiscal year 1979-1980 - 4,997,173 4,997,173 - Other revenues(nonexcludable) 10,981,804 - - 4,841,188 - - Total intergovernmental revenues as reported in the primary government financial statements $11,860,652 $ 878,848 $ - $20,197,311 $15,356,123 $ - COCHISE COUNTY Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 7 Note 6 - The deduction of $1,478,953 for separate legal entities established under Arizona Revised Statutes consists of expenditures of special assessment districts and municipal property corporations included within the County’s reporting entity but not included in the Economic Estimates Commission base limit calculations. Deductions are reported in the following categories in the primary government financial statements: Note 7 - The amount of transaction privilege taxes withheld by the State Treasurer to meet the County's share of long-term care costs was reported as revenue and an offsetting expenditure in the County's primary government financial statements. Consequently, this expenditure has been deducted on the Reconciliation. Note 8 - The addition for Internal service fund expenses not charged to other funds of $287,202 consists of expenditures of $4,571,397 less Internal Service fund charges for services and health plan contributions of $1,225,842 and $3,058,353, respectively. The deduction was allocated to the various funds based on health plan contribution percentages. Note 9 - The addition for landfill closure and post-closure care costs expended in previous years consists of closure costs paid during the fiscal year. Special Revenue Funds General government $ - Public safety 700,344 Culture and recreation 778,609 $1,478,953 |