Yavapai County : Report on Internal Control and Compliance Year Ended ...

              Report on Internal Control and Compliance
Yavapai County
Year Ended June 30, 2012
Financial Audit Division
Debra K. Davenport
Auditor General
A REPORT
TO THE
ARIZONA LEGISLATUREThe Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the State and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of school districts, state agencies, and the programs they administer.
Copies of the Auditor General’s reports are free.
You may request them by contacting us at:
Office of the Auditor General
2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333
Additionally, many of our reports can be found in electronic format at:
www.azauditor.govYavapai CountyYavapai County Yavapai County Yavapai County Yavapai County Yavapai County Yavapai County
Report on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and ComplianceReport on Internal Control and Compliance Report on Internal Control and ComplianceReport on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and Compliance Report on Internal Control and Compliance
Year Ended June 30, 2012Year Ended June 30, 2012 Year Ended June 30, 2012Year Ended June 30, 2012 Year Ended June 30, 2012 Year Ended June 30, 2012Year Ended June 30, 2012 Year Ended June 30, 2012 Year Ended June 30, 2012
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Comprehensive Annual Financial Report Comprehensive Annual Financial Report Comprehensive Annual Financial Report Comprehensive Annual Financial Report Comprehensive Annual Financial Report Comprehensive Annual Financial ReportComprehensive Annual Financial Report Comprehensive Annual Financial ReportComprehensive Annual Financial ReportComprehensive Annual Financial Report Comprehensive Annual Financial Report Comprehensive Annual Financial ReportComprehensive Annual Financial Report Comprehensive Annual Financial ReportComprehensive Annual Financial Report Comprehensive Annual Financial Report
2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
Independent Auditors’ Report on Internal Control over Financial Reporting
and on Compliance and Other Matters Based on an Audit of Basic Financial Statements Performed in Accordance with Government Auditing Standards Members of the Arizona State Legislature The Board of Supervisors of Yavapai County, Arizona We have audited the financial statements of the governmental activities, business-type activities, each major fund, and aggregate remaining fund information of Yavapai County as of and for the year ended June 30, 2012, which collectively comprise the County’s basic financial statements, and have issued our
report thereon dated December 21, 2012. We conducted our audit in accordance with U.S. generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting The County’s management 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
opinions on the basic 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 a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the County’s basic 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. 2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s basic 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.
This report is intended solely for the information and use of the members of the Arizona State Legislature, the Board of Supervisors, management, others within the County, 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. However, this report is a matter of public record, and its distribution is not limited.
Jay Zsorey, CPA
Financial Audit Director
December 21, 2012 Yavapai County
Report on Internal Control and Compliance
For the Year Ended June 30, 2012
State of Arizona
Office of the Auditor General