Coconino County Community College District single audit reporting package year ended...

              COCONINO COUNTY 
COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
SINGLE AUDIT REPORTING PACKAGE 
FOR THE YEAR ENDED JUNE 30, 2001 
COCONINO COUNTY COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
SINGLE AUDIT REPORTING PACKAGE 
FOR THE YEAR ENDED JUNE 30, 2001 
   
CONTENTS Page 
 
Comprehensive Annual Financial Report 
 
Issued separately 
 
Reports on Compliance and Internal Control  
 
Report on Compliance and on Internal Control Over Financial Reporting   
Based on an Audit of 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 
  
Notes to Schedule of Expenditures of Federal Awards  6 
 
Schedule of Findings and Questioned Costs: 
 
Section I - Summary of Auditors  Results  7 
 
Section II - Financial Statement Findings  8 
 
Section III - Federal Award Findings and Questioned Costs  8  
 
Summary Schedule of Prior Audit Findings  9  
 
INDEPENDENT AUDITORS  REPORT ON COMPLIANCE AND ON INTERNAL 
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF 
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH 
GOVERNMENT AUDITING STANDARDS 
  
Auditor General of the State of Arizona 
 
The Governing Board of 
Coconino County Community College District 
  
We have audited the financial statements of Coconino County Community College District as of and 
for the year ended June 30, 2001, and have issued our report thereon dated September 28, 2001, 
which  was  modified  as  to  consistency  because  of  a  change  in  the  capitalization  threshold  for 
property, buildings and equipment.  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. 
 
Compliance 
As part of obtaining reasonable assurance about whether the District's financial statements are free 
of material misstatement, we performed tests of its compliance with certain provisions of laws, 
regulations, contracts and grants, 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 that are required to be 
reported under Government Auditing Standards. 
 
Internal Control Over Financial Reporting 
In planning and performing our audit, we considered the District's internal control over financial 
reporting in order to determine our auditing procedures for the purpose of expressing our opinion on 
the financial statements and not to provide assurance on the internal control over financial reporting. 
Our consideration of the internal control over financial reporting would not necessarily disclose all 
matters in the internal control over financial reporting that might be material weaknesses. A material 
weakness is a condition in which the design or operation of one or more of the internal control 
components does not reduce to a relatively low level the risk that misstatements in amounts that 
would be material in relation to the financial statements being audited may occur and not be detected 
within a timely period by employees in the normal course of performing their assigned functions.  
We noted no matters involving the internal control over financial reporting and its operation that we 
consider to be material weaknesses.  However, we noted one other matter involving the internal 
control over financial reporting that we have reported to the District s management in a separate 
letter dated September 28, 2001. 
 
  Page 2 
This report is intended solely for the information and use of the members of the Arizona State 
Legislature, the Auditor General of the State of Arizona, the Governing Board, federal awarding 
agencies, and pass-through entities.  It 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. 
    
HEINFELD & MEECH, P.C. 
Certified Public Accountants 
   
September 28, 2001 
 
  Page 3 
  INDEPENDENT AUDITORS  REPORT ON COMPLIANCE WITH REQUIREMENTS 
  APPLICABLE TO EACH MAJOR PROGRAM AND ON 
  INTERNAL CONTROL OVER COMPLIANCE 
  IN ACCORDANCE WITH OMB CIRCULAR A-133 
   
 
Auditor General of the State of Arizona 
 
The Governing Board of 
Coconino County Community College District 
   
Compliance 
We have audited the compliance of Coconino County Community College District with the types of 
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular 
A-133 Compliance Supplement that are applicable to each of its major federal programs for the year 
ended  June  30,  2001.  The  District's  major  federal  programs  are  identified  in  the  summary  of 
auditors   results  section  of  the  accompanying  schedule  of  findings  and  questioned  costs.  
Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its 
major federal programs is the responsibility of the District's management.  Our responsibility is to 
express an opinion on the District's compliance based on our audit. 
 
We  conducted  our  audit  of  compliance  in  accordance  with  U.S.  generally  accepted  auditing 
standards; the standards applicable to financial audits contained in Government Auditing Standards, 
issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, 
Local Governments, and Non-Profit Organizations.  Those standards and OMB Circular A-133 
require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about  whether 
noncompliance with the types of compliance requirements referred to above that could have a direct 
and material effect on a major federal program occurred.  An audit includes examining, on a test 
basis, evidence about the District's compliance with those requirements and performing such other 
procedures as we considered necessary in the circumstances.  We believe that our audit provides a 
reasonable basis for our opinion.  Our audit does not provide a legal determination on the District's 
compliance with those requirements. 
 
In our opinion, Coconino County Community College District complied, in all material respects, 
with the requirements referred to above that are applicable to each of its major federal programs for 
the year ended June 30, 2001. 
 
 
  Page 4 
Internal Control Over Compliance 
The District s management is responsible for establishing and maintaining effective internal control 
over compliance with requirements of laws, regulations, contracts and grants applicable to federal 
programs.  In planning and performing our audit, we considered the District's internal control over 
compliance  with  requirements  that  could  have  a  direct  and  material  effect  on  a  major  federal 
program in order to determine our auditing procedures for the purpose of expressing our opinion on 
compliance and to test and report on the internal control over compliance in accordance with OMB 
Circular A-133.  
 
Our consideration of the internal control over compliance would not necessarily disclose all matters 
in the internal control that might be material weaknesses.  A material weakness is a condition in 
which the design or operation of one or more of the internal control components does not reduce to a 
relatively low level the risk that noncompliance with applicable requirements of laws, regulations, 
contracts and grants that would be material in relation to a major federal program being audited may 
occur and not be detected within a timely period by employees in the normal course of performing 
their assigned functions.  We noted no matters involving the internal control over compliance and its 
operation that we consider to be material weaknesses.  
 
Schedule of Expenditures of Federal Awards 
We have audited the District s financial statements as of and for the year ended June 30, 2001, and 
have issued our report thereon dated September 28, 2001, which was modified as to consistency 
because of a change in the capitalization threshold for property, buildings and equipment.  Our audit 
was performed for the purpose of forming an opinion on the financial statements taken as a whole. 
The  accompanying  schedule  of  expenditures  of  federal  awards  is  presented  for  purposes  of 
additional analysis as required by OMB Circular A-133 and is not a required part of the financial 
statements. Such information has been subjected to the auditing procedures applied in the audit of 
the financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the 
financial statements taken as a whole. 
 
This report is intended solely for the information and use of the members of the Arizona State 
Legislature, the Auditor General of the State of Arizona, the Governing Board, federal awarding 
agencies, and pass-through entities.  It 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. 
    
HEINFELD & MEECH, P.C. 
Certified Public Accountants 
   
September 28, 2001
 
  Page 5 
 
COCONINO COUNTY COMMUNITY COLLEGE DISTRICT
(COCONINO COMMUNITY COLLEGE)
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2001
Pass-Through
Federal Grantor/Pass-Through CFDA Grantor's
  Grantor/Program Title Number Number Expenditures
U.S. Department of Education
Direct Programs:
    Title III - Strengthening Institutions 84.031A N/A $ 350,502
    Student Financial Assistance Cluster:
Supplemental Educational Opportunity Grants  84.007 N/A 153,487
Work-Study Program 84.033 N/A 97,819
Pell Grant Program 84.063 N/A 899,614
   Total Student Financial Assistance Cluster 1,501,422
Passed through Arizona State Board of Directors for Community Colleges:
    Vocational Education - Basic Grants to State 84.048 30102 135,348
    Vocational Education - Tech Prep 84.243 10102 121,316
Passed through Arizona Department of Education:
    Vocational Education - Tech Prep 84.243 00FVEDTP-070545-01A 3,174
    Vocational Education - Tech Prep 84.243 01FVEDTP-170545-01A 25,000
Passed through Arizona Commission for Postsecondary Education:
    State Student Incentive Grant 84.069 86-6004791 32,011
          Total U.S. Department of Education 1,818,271
Small Business Administration
Passed through Maricopa County Community College District:
    Small Business Development Center 59.037 0-7620-0003-8 41,998
01-7620-0003-9 37,222
          Total Expenditures of Federal Awards  $ 1,897,491
 
See accompanying notes to schedule.
 
  Page 6 
  COCONINO COUNTY COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
  NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
  YEAR ENDED JUNE 30, 2001 
   
NOTE 1 - BASIS OF PRESENTATION 
 
The accompanying schedule of expenditures of federal awards includes the federal grant activity 
of Coconino County Community College District and is presented on the full 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 2001 Catalog of Federal Domestic Assistance. 
   
 
Pag e 7 
  COCONINO COUNTY COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
  SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
  YEAR ENDED JUNE 30, 2001 
 
SECTION I-SUMMARY OF AUDITORS  RESULTS 
  
Financial Statements 
Type of auditors  report issued:                      Unqualified                  
           
Internal control over financial reporting: 
Material weakness(es) identified?                       yes        X         no 
Reportable condition(s) identified 
  not considered to be material weakness(es)?                   yes         X       none reported 
 
Noncompliance material to financial statements noted?                   yes         X       no 
  
Federal Awards 
Internal control over major programs: 
Material weakness(es) identified?                       yes        X         no 
Reportable condition(s) identified 
  not considered to be material weakness(es)?                   yes        X         none reported 
 
Type of auditors  report issued on compliance     
   for major programs:                         Unqualified                  
             
 
Any audit findings disclosed that are required to be reported 
   in accordance with Circular A-133, Section .510(a)?                   yes        X        no 
 
Identification of major programs: 
CFDA Numbers      Name of Federal Program or Cluster                
          Student Financial Assistance Cluster: 
84.007    Supplemental Educational Opportunity Grants 
84.033    Work-Study Program 
84.063    Pell Grant Program 
84.031A         Title III   Strengthening Institutions 
 
Dollar threshold used to distinguish between Type A 
   and Type B programs:          $300,000 
 
Auditee qualified as low-risk auditee?              X      yes                    no 
 
Other Matters 
Auditee s summary schedule of prior audit findings   ________ yes         X        no 
     required to be reported in accordance with  
    Circular A-133 (Section .315[b])? 
 
Pag e 8 
   COCONINO COUNTY COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
  YEAR ENDED JUNE 30, 2001 
   
SECTION II - FINANCIAL STATEMENT FINDINGS 
  
We noted no reportable conditions, material weaknesses, or instances of noncompliance related to 
the financial statements that are required to be reported in accordance with Government Auditing 
Standards, Chapter 5, paragraph 18. 
  
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
  
We noted no reportable conditions, material weaknesses or instances of noncompliance related to the 
audit of major federal programs as required to be reported by OMB Circular A-133. 
  
 
Pag e 9 
COCONINO COUNTY COMMUNITY COLLEGE DISTRICT 
(COCONINO COMMUNITY COLLEGE) 
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS 
YEAR ENDED JUNE 30, 2001 
  
STATUS OF FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
 
The District had no findings or questioned costs related to federal awards noted in prior audits that 
require a status report.