MARICOPA COUNTY 2023 BOS PRESENTATION SLIDES.PPTX

Maricopa County Board of Supervisors 
Meeting—June 10, 2024
Summary of County’s Fiscal Year 2023 Annual Comprehensive 
Financial Report, Report on Internal Control and on Compliance, and 
Federal Single Audit Report
                                   Presented by: David A. Glennon, CPA, Financial Audit Manager & 
   Maureen Bell, Deputy Financial Audit Manager

Who we are 
•Legislative agency
•Provide impartial information and specific 
recommendations to improve operations and 
programs
•Follow governmental auditing standards

Why we are here
Statute requires Board to require its auditors to 
present audit results and findings in regular 
meeting—without use of consent agenda—
within 90 days of audit’s completion

We issued 3 County audit reports
1. Financial statement audit report–dated December 
29, 2023
2. Financial statement internal control and compliance 
audit report–dated December 29, 2023
3. Single audit report–dated March 29, 2024

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 fiscal years (in millions)

Status of prior year audit findings
County corrected 3 of 7 prior year audit findings
2021-101, 84.374 Teacher and School Leader Incentive Grants Indirect Costs
2022-101, 84.374 Teacher and School Leader Incentive Grants cash 
management
2022-102, 14.231 COVID-19 Emergency Solutions Grant Program subrecipient 
payments

Status of prior year audit findings
Four prior year audit findings were partially corrected
2022-01, IT risk assessment
2022-02, School Superintendent’s Office purchasing card expenses
2022-03, Juvenile Detention Center Education Program funding
2022-103, 21.023 COVID-19 Emergency Rental Assistance Program suspicious 
payments

Report on Internal Control and on Compliance
Financial statement Finding 2023-01
The County’s prior years’ financial statements contained 
misstatements and misclassifications related to capital assets
The County should: 
Ensure County departments follow its capital assets policies and 
procedures  
Improve its capital assets procedures

Report on Internal Control and on Compliance
Financial statement Finding 2023-02
The County’s control procedures over IT systems and data 
were not sufficient, which increases the risk that the County 
may not adequately protect those systems and data
County should:
Develop a process to ensure policies and procedures are being 
consistently followed 
Restrict access to its IT systems and data

Report on Internal Control and on Compliance
Financial statement Finding 2023-03
The County’s control procedures over IT systems and data 
were not sufficient, which increases the risk that the County 
may not adequately protect those systems and data
County should:
Develop a process to ensure policies and procedures are being 
consistently followed 
Restrict access to its IT systems and data

Report on Internal Control and on Compliance
Financial statement Finding 2023-04
The County failed to withhold FICA and federal and State income taxes 
for 1 of 2 State-funded retention and recruitment incentive payments it 
made to eligible Sheriff’s Office employees
The County should: 
Pay to the IRS any employee FICA taxes owed
Notify former employees and pursue collection efforts
Follow policies and procedures for making system programming 
changes and review consultants’ work

Report on Internal Control and on Compliance
Financial statement Finding 2023-05
The County School Superintendent’s Office risks receiving 
more or less State funding than statutorily allowed to support 
juvenile detention center education program operations
The CSS Office should: 
Either develop and follow a process for separating program operations from its 
accommodation school or inform ADE that it is not separating program operations 
Ensure the program receives the correct statutory funding

Report on Internal Control and on Compliance
Financial statement Finding 2023-06
The CSS Office paid $21,019 for services, travel, supplies, 
software, food, and other items using purchasing cards without 
complying with County policy, risking misuse of public monies 
and violation of State Constitution
The CSS Office should: 
Require its employees to follow the County’s established policy when 
using purchasing cards
Periodically monitor employee cardholders’ purchasing card 
purchases and take corrective action for noncompliance

Maricopa County Regional 
School District 
District’s annual financial report is audited by other auditors 
and issued after County’s annual comprehensive financial 
report  
We do not rely on District’s report for the County’s audit
 
Issues noted by other auditors will be considered during the 
County’s upcoming FY 24 audit

Annual Expenditure Limitation Report 
(AELR)
County has not submitted its FY 23 AELR
Statutory deadline was March 31, 2024
Once submitted, we will conduct examination in accordance 
with professional standards and notify you when we release 
the audited report

Maricopa County Board of Supervisors 
Meeting—June 10, 2024
Summary of County’s Fiscal Year 2023 Annual Comprehensive 
Financial Report, Report on Internal Control and on Compliance, and 
Federal Single Audit Report
                                   Presented by: David A. Glennon, CPA, Financial Audit Manager & 
   Maureen Bell, Deputy Financial Audit Manager