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Maricopa County Governing Board Meeting—6/12/23 Summary of County’s Fiscal Year 2022 Annual Comprehensive Financial Report, Report on Internal Control and on Compliance, and Single Audit Report Presented by: Lindsey A. Perry, CPA, Auditor General David A. Glennon, CPA, Financial Audit Manager Natasha L. Komo, CFE, Financial Audit Senior We issued 3 County audit reports 1. Financial statement audit report – dated December 22, 2022 2. Financial statement internal control and compliance audit report – dated December 22, 2022 3. Single audit report – dated March 30, 2023 Financial statement highlights–Primary revenues over the last 5 fiscal years (in millions) Financial statement highlights–Primary expenses over the last 5 fiscal years (in millions) Financial statement–Total revenues, expenses, and net position for the last 5 fiscal years (in millions) Single Audit highlights–Federal expenditures for the last 5 years Report on Internal Control and on Compliance Financial statement finding 2022-01 County’s process for managing and documenting its IT risks was insufficient County should: § Train its employees on how to implement new written policies and procedures § Evaluate and manage the risks of holding sensitive information Report on Internal Control and on Compliance Financial statement finding 2022-02 County School Superintendent’s (CSS) Office paid $227,631 for purchasing card items without complying with County policy, risking misuse of public monies and possible violation of the Arizona Constitution CSS Office should: § Follow the County’s established purchasing card policy § Monitor employee purchases and notify the Office of Procurement Services when an employee fails to follow County policy Report on Internal Control and on Compliance Financial statement finding 2022-03 CSS Office did not accurately report juvenile detention center education program monies, risking having to return monies in excess of what it was legally entitled to receive CSS Office should: § Develop and follow a process for separating program operations or inform ADE that it is not separating program operations § Ensure the program receives the correct statutory funding § Work with ADE to identify if the program was overfunded and return any monies that were in excess, if required Single Audit Report—Emergency Solutions Grants Program—Finding 2022-101 Human Services Department did not pay subrecipients for program expenditures they incurred and requested reimbursement for within required timeframe (30 days) Department should: § Develop and implement written policies and procedures § Document its attempts to obtain complete reimbursement requests from subrecipients or the dates when the completed requests were obtained Single Audit Report—Teacher and School Leader Incentive Grants—Finding 2022-102 CSS Office overdrew $1,370,113 of program monies by requesting reimbursement for expenditures it did not incur CSS Office should: § Develop and implement policies and procedures § Work with the federal grantor to repay award amounts exceeding what it was eligible to receive, if any such amounts exist during the grant’s closeout Single Audit Report—Emergency Rental Assistance Program—Finding 2022-103 Human Services Department made $135,125 of potentially improper payments Department should: § Verify landlord information provided in the application is accurate prior to authorizing payments § Add written policies and procedures to identify fraud indicators § Investigate suspicious payments and work with appropriate entities to recover any improper payments § Repay any unrecovered monies to the federal grantor, if required Maricopa County Governing Board Meeting—6/12/23 Summary of County’s Fiscal Year 2022 Annual Comprehensive Financial Report, Report on Internal Control and on Compliance, and Single Audit Report Presented by: Lindsey A. Perry, CPA, Auditor General David A. Glennon, CPA, Financial Audit Manager Natasha L. Komo, CFE, Financial Audit Senior