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| Citizens Financial Condition Report - Fiscal Year 2009 |
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| The Maricopa County Citizens Financial Condition Report highlights the financial strength of the County and provides information, trends, and comparisons to benchmark counties. We highlight the County's healthy unreserved fund balance, low debt levels, strong liquidity, and the financial challenges facing the County and measures County leadership has taken to cushion the impact of those challenges. |
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| Adult Probation Department MAS Review – January 2010 |
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| Every three years, Arizona courts are required to have an independent Minimum Accounting Standards (MAS) review. Our review assists the Administrative Office of the Courts (AOC) in evaluating each court's compliance with MAS. The AOC is responsible for following up on all audit exceptions. The Adult Probation Department (APD) performs disbursements and case-related cash collections at various locations throughout Maricopa County. We found that while APD was compliant in many areas, APD was not in full compliance with MAS. Most exceptions relate to cash handling and deposits. |
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| Surprise Cash Counts – December 2009 |
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| Internal Audit recently conducted surprise cash counts of eighteen funds in seven agencies. Our review included seven petty cash funds and eleven change funds totaling $5,425. We did not identify any material shortages during our cash counts. However, we observed several cash control weaknesses and policy exceptions. |
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| Internal Audit Annual Performance Report – Fiscal Year 2009 |
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| The Annual Report is produced to provide the Board of Supervisors, the Citizen's Audit Advisory Committee, County leadership, and the citizens with information about Internal audit's performance, accomplishments, and results achieved during the fiscal year. |
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| Taxpayers' Information Fund – November 2009 |
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| For the period reviewed, we found Taxpayers' Information Fund (TIF) expenditures comply with ARS §11-495. In addition, we found that TIF revenues were collected and recorded in compliance with this statute. In the course of our review of TIF expenditures, other management issues came to our attention. Our findings and recommendations are summarized in this report. |
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| MCSO Bus Procurement Contract – October 2009 |
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| MCSO did not comply with the County Procurement Code or Jail Enhancement Fund (JEF) Guidelines for the procurement of a 58-passenger inmate bus in October 2008. In addition, MCSO did not deposit JEF monies with the County Treasurer as required by JEF Guidelines and Arizona Revised Statutes. Our findings and recommendations are summarized in this report. |
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| Sheriff's Office-Custody Command – August 2009 |
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| This audit, scheduled in accordance with our annual risk assessment and audit planning process, focused on accountability and compliance over inmate and special purpose funds, accuracy of the Sheriff's Information Management Services processes, and general IT controls over the Jail Management and Inmate Fund Systems. Our findings are summarized in this report. |
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| Licenses, Fees, & Permits – August 2009 |
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| For FY 2009, the County budget included $288 million in charges for services and regulatory fees, or 15% of total revenues. We performed this audit due to the millions of dollars in fee revenues that could be lost if fee reviews are not timely and effective. To be effective, fees must be reviewed routinely and reliable information on the full cost of providing goods or services must be available. Our findings are summarized in this report. |
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