210192-ATTACHMENT F-2 - RIO SALADO BEHAVIORAL HEALTH SYSTEM.PDF

Maricopa County — Formal (2022-01-26)

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November 15, 2021 
Maricopa County 
Human Services Department 
234 North Central, Suite 3000 
Phoenix, AZ 85004 
To Whom It May Concern: 
CliftonLarsonAllen LLP (CLA) was engaged to audit the consolidated financial statements of Chicanos Por La Causa, 
Inc. Affiliates and Subsidiaries as of and for the year ended June 30, 2020, pursuant to an engagement letter dated June 
17, 2020. We rendered our unmodified opinion on those consolidated financial statements dated November 30, 2015. 
Our audit was conducted in accordance with the auditing standards generally accepted in the United States of America 
and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller 
General of the United States. Additionally, CLA has been engaged to perform the audit of the consolidated financial 
statements as of and for the year ended June 30, 2021 which is in process. 
As part of performing an audit in accordance with generally accepted auditing standards, AU-C Section 315 states that: 
"The auditor should obtain an understanding of internal control relevant to the audit. When obtaining an understanding of 
controls that are relevant to the audit, the auditor should evaluate the design of those controls and determine whether they 
have been implemented by performing procedures in addition to inquiry of the entity's personnel." This understanding was 
obtained in connection with the fiscal 2020 audit of the consolidated financial statements. We also issued an Independent 
Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of 
Financial Statements Performed in Accordance with Government Auditing Standards report which indicated that our 
observations identified no material weaknesses in internal accounting control. 
A copy of our audit opinion audit reports on the consolidated financial statements of Chicanos Por La Causa, Inc. and 
Subsidiaries and Affiliates, which was conducted in accordance with auditing standards generally accepted in the United 
States of America; the standards for financial audits contained in Government Auditing Standards, issued by the 
Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 
200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements of Federal Awards can be located at 
the Federal Audit Clearinghouse: https://facweb.census.gov/uploadpdf.aspx.  
This letter is intended for use only by the Maricopa County Human Services Department and should not be used for any 
other purposes. Please contact me at 602-604-3515 if you have any questions regarding the above. 
Sincerely, 
CliftonLarsonAllen LLP 
Jean Marie Dietrich 
Signing Director 
602-604-3550
Jean.Dietrich@CLAconnect.com
 CLA is an independent member of Nexia International, a leading, global network of independent  
accounting and consulting firms. See nexia.com/member-firm-disclaimer for details. 
CliftonLarsonAllen LLP 
CLAconnect.com