Yavapai County Community College District (Yavapai College) single audit reporting package year ended June 30, ...

              Yavapai County Community College District (Yavapai College)

Single Audit Reporting Package Year Ended June 30, 2005



Yavapai County Community College District (Yavapai College)

Single Audit Reporting Package Year Ended June 30, 2005 Table of Contents Comprehensive Annual Financial Report Issued separately Single Audit Section 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 ............................. 1 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-133........................... 3 Schedule of Expenditures of Federal Awards ................................................................................. 5 Schedule of Findings and Questioned Costs Summary of Auditor's Results ...................................................................................................... 7 Page



Yavapai County Community College District (Yavapai College) Schedule of Expenditures of Federal Awards Year Ended June 30, 2005

Federal Grantor/Pass-Through Grantor/Program Title U.S. Department of Agriculture Secondary and Two-Year Postsecondary Agriculture Education Challenge Grants Passed through the State of New Mexico Rural Development, Forestry, and Communities Total U.S. Department of Agriculture U.S. Department of Justice Bulletproof Vest Partnership U.S. Department of Transportation Passed through the Arizona Governor's Office of Highway Safety Alcohol Traffic Safety and Drunk Driving Prevention Incentive Grants National Science Foundation Education and Human Resources U.S. Small Business Administration Passed through the Maricopa County Community College District Small Business Development Center U.S. Department of Education Student Financial Aid Cluster Federal Supplemental Educational Opportunity Grants Federal Family Education Loans Federal Work-Study Program Federal Perkins Loan Program - Federal Capital Contributions Federal Pell Grant Program TRIO Cluster TRIO - Student Support Services TRIO - Talent Search TRIO - Upward Bound Passed through the Arizona Commission for Postsecondary Education Leveraging Educational Assistance Partnership Passed through the Arizona Department of Education Adult Education   State Grant Program Vocational Education   Basic Grants to States Passed through the Prescott Unified School District Even Start - State Educational Agencies Child Care Access Means Parents in School Total U.S. Department of Education U.S. Department of Health and Human Services Centers for Disease Control and PreventionInvestigations and Technical Assistance Passed through the Arizona Department of Economic Security Child Care and Development Block Grant Total U.S. Department of Health and Human Services Total Expenditures of Federal Awards CFDA Number Pass-Through Grantor's Number Expenditures



10.226 10.672 05-521-0498-0035



$



6,065 13,445 19,510 3,147



16.607



20.601 47.076



None



365 27,384



59.037



0-7620-0003-08



89,314



84.007 84.032 84.033 84.038 84.063 84.042 84.044 84.047



64,688 1,540,740 101,040 461,607 3,092,802 5,260,877 374,785 267,347 205,196 847,328 None 04FAEABE-470620-01A None 04FACEVS-470036-01A 32,818 170,850 113,205 2,000 13,387 6,440,465



84.069 84.002 84.048 84.213 84.335



93.283 93.575 E5402501



125,584 77,416 203,000 $ 6,783,185



See accompanying notes to schedule. 5



Yavapai County Community College District (Yavapai College) Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2005

Note 1 Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of Yavapai County Community College District and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. Note 2 Catalog of Federal Domestic Assistance (CFDA) Numbers The program titles and CFDA numbers were obtained from the federal or pass-through grantor or the 2005 Catalog of Federal Domestic Assistance. Note 3 Loans Outstanding The expenditures reported on the Schedule of Expenditures of Federal Awards for the Federal Perkins Loan Program   Federal Capital Contributions (CFDA number 84.038) included loan balances outstanding at June 30, 2005, of $455,836.



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Yavapai County Community College District (Yavapai College) Schedule of Findings and Questioned Costs Year Ended June 30, 2005

Summary of Auditor's Results Financial Statements Type of auditor's report issued: Unqualified YES Material weakness identified in internal control over financial reporting? Reportable condition identified not considered to be a material weakness? Noncompliance material to the financial statements noted? Federal Awards Material weakness identified in internal control over major programs? Reportable condition identified not considered to be a material weakness? Type of auditor's report issued on compliance for major programs: Any audit findings disclosed that are required to be reported in accordance with Circular A-133 (section .510[a])? Identification of major programs: CFDA Number Name of Federal Program or Cluster X

(None reported)



NO X

(None reported)



X X



X



Unqualified X



Student Financial Aid Cluster 84.007 Federal Supplemental Educational Opportunity Grants 84.032 Federal Family Education Loans 84.033 Federal Work-Study Program 84.038 Federal Perkins Loan Program   Federal Capital Contributions 84.063 Federal Pell Grant Program Dollar threshold used to distinguish between Type A and Type B programs: Auditee qualified as low-risk auditee? Other Matters Auditee's Summary Schedule of Prior Audit Findings required to be reported in accordance with Circular A-133 (section .315[b])? X $300,000 X



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