Santa Cruz County Provisional Community College District (Santa Cruz Community College) Annual Budgeted Expenditure Limitation Report Year Ended June 30, ...

              Expenditure Limitation Report
Santa Cruz County Provisional Community College District
(Santa Cruz Community College)
Year Ended June 30, 2011
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.govSanta Cruz County Provisional Community College District
(Santa Cruz Community College)
Report on Audit of Annual Budgeted Expenditure Limitation Report
Year Ended June 30, 2011
Table of ContentsTable of ContentsTable of ContentsTable of Contents Table of Contents Table of Contents
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Independent Auditors Independent AuditorsIndependent Auditors Independent AuditorsIndependent AuditorsIndependent AuditorsIndependent AuditorsIndependent Auditors Independent AuditorsIndependent Auditors Independent Auditors ’ ReportReportReportReportReport
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Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report —Part IPart IPart I Part I
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Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation ReportAnnual Budgeted Expenditure Limitation Report Annual Budgeted Expenditure Limitation Report —Part IIPart IIPart II Part II
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Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation ReportNote to Annual Budgeted Expenditure Limitation Report Note to Annual Budgeted Expenditure Limitation Report
4 2910 NORTH 44th STREET • SUITE 410 • PHOENIX, ARIZONA 85018 • (602) 553-0333 • FAX (602) 553-0051
Independent Auditors’ Report
Members of the Arizona State Legislature The Governing Board of Santa Cruz County Provisional Community College District We have audited the accompanying Annual Budgeted Expenditure Limitation Report of Santa Cruz County Provisional Community College District for the year ended June 30, 2011. This report is the responsibility
of the District’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 Budgeted 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 Budgeted Expenditure Limitation Report of Santa Cruz County Provisional Community College District for the year ended June 30, 2011, 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, the Governing Board, management, and others within the District, 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. Jay Zsorey, CPA Financial Audit Director February 11, 2013Santa Cruz County Provisional Community College District
(Santa Cruz Community College)
Annual Budgeted Expenditure Limitation Report—Part I
Year Ended June 30, 2011
2
1. Economic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitationEconomic Estimates Commission expenditure limitation Economic Estimates Commission expenditure limitation
$4,094 ,463
2. Total amount subject Total amount subject Total amount subject Total amount subject Total amount subject Total amount subject Total amount subject Total amount subject to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C)to the expenditure limitation (from Part II, Line C) to the expenditure limitation (from Part II, Line C)
40 2,693
3. Amount under the expenditure limitationAmount under the expenditure limitation Amount under the expenditure limitationAmount under the expenditure limitation Amount under the expenditure limitationAmount under the expenditure limitationAmount under the expenditure limitationAmount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitationAmount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitation Amount under the expenditure limitation
$3, 691 ,770
I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is I hereby certify, to the best of my knowledge and belief, that information contained in this report is accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accurate and in accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system. accordance with the requirements of uniform expenditure reporting system.
Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer: Signature of Chief Fiscal Officer:
Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Name and Title: Jennifer Jennifer Jennifer Jennifer K. K. K. St. John St. JohnSt. JohnSt. John St. John , CPA CPA CPA CPA CPA CPA CPA Chief Fi Chief FiChief FiChief Fi sc al Officeral Officer al Officeral Officeral Officeral Officer al Officer
Telephone Number: Telephone Number: Telephone Number: Telephone Number: Telephone Number: Telephone Number: Telephone Number: Telephone Number: (520) 375-7820 Date: Date: Date: Date: February 11February 11 February 11 February 11 , 201, 201, 201 3
See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report.Santa Cruz County Provisional Community College District
(Santa Cruz Community College)
Annual Budgeted Expenditure Limitation Report—Part II
Year Ended June 30, 2011
3
Description DescriptionDescriptionDescriptionDescriptionDescription
General Fund General Fund General FundGeneral FundGeneral FundGeneral FundGeneral FundGeneral Fund
A. Total budgeted expendituresTotal budgeted expendituresTotal budgeted expenditures Total budgeted expenditures Total budgeted expenditures Total budgeted expendituresTotal budgeted expendituresTotal budgeted expenditures Total budgeted expendituresTotal budgeted expendituresTotal budgeted expenditures Total budgeted expenditures
$529,676 529,676
B. Less exclusions claimed Less exclusions claimed Less exclusions claimedLess exclusions claimed Less exclusions claimedLess exclusions claimed Less exclusions claimedLess exclusions claimed Less exclusions claimed:
Contracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisionsContracts with other political subdivisions Contracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisionsContracts with other political subdivisions Contracts with other political subdivisions Contracts with other political subdivisions Contracts with other political subdivisions Contracts with other political subdivisions Contracts with other political subdivisionsContracts with other political subdivisions
126 ,983
Total exclusions claimedTotal exclusions claimedTotal exclusions claimed Total exclusions claimed Total exclusions claimedTotal exclusions claimed Total exclusions claimedTotal exclusions claimed Total exclusions claimed
126 ,983
C. Amounts subject to the expenditure limitationAmounts subject to the expenditure limitation Amounts subject to the expenditure limitationAmounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitation Amounts subject to the expenditure limitationAmounts subject to the expenditure limitation Amounts subject to the expenditure limitationAmounts subject to the expenditure limitation Amounts subject to the expenditure limitation
$402,693 402,693
See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report. See accompanying note to report. See accompanying note to report.See accompanying note to report.See accompanying note to report. Santa Cruz County Provisional Community College District
(Santa Cruz Community College)
Note to Annual Budgeted Expenditure Limitation Report
Year Ended June 30, 2011
4
Note Note 1 - Summary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting Policies Summary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting Policies Summary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting Policies Summary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting Policies Summary of Significant Accounting PoliciesSummary of Significant Accounting PoliciesSummary of Significant Accounting Policies
The Annual Budgeted Expenditure Limitation Report (ABELR) is presented on the basis of accounting prescribed by the uniform expenditure reporting system, as required by Arizona Revised Statutes §41-1279.07, which excludes expenditures of certain revenues specified in the Arizona Constitution, Article IX, §21, from the total budgeted expenditures. Santa Cruz County
Provisional Community College District
(Santa Cruz Community College)
Expenditure Limitation Report
Year Ended June 30, 2011
State of Arizona
Office of the Auditor General