Coconino County Community College District single audit reporting package year ended June 30, 2001 |
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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.
Object Description
TITLE | Coconino County Community College District single audit reporting package year ended... |
CREATOR | Arizona. Office of the Auditor General. Financial Audit Division. |
SUBJECT | Community colleges--Arizona--Finance--Statistics; Coconino County Community College District--Finance; |
Browse Topic |
Education |
DESCRIPTION | This title contains one or more publications. |
Language | English |
Publisher | Arizona. Office of the Auditor General. Financial Audit Division. |
TYPE |
Text |
Material Collection |
State Documents |
Geographic Coverage | Coconino County (Ariz.) |
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. |
Source Identifier | CCD 21.3:S 45 |
Location | o865767138 |
DIGITAL FORMAT | PDF (Portable Document Format) |
REPOSITORY | Arizona State Library, Archives and Public Records. |
Description
TITLE | Coconino County Community College District single audit reporting package year ended June 30, 2001 |
DESCRIPTION | 11 pages (PDF version). File size: 161 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 | CCD 21.3:S 45/ 2001 /E |
Location | o865767138 |
DIGITAL IDENTIFIER | SingleAudit2001.pdf |
DIGITAL FORMAT | PDF (Portable Document Format) |
REPOSITORY | Arizona State Library, Archives and Public Records. |
File Size | 164398 Bytes |
Full Text | 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. |