Xem mẫu

Secretary of State Audit Report Kate Brown, Secretary of State Gary Blackmer, Director, Audits Division State of Oregon Statewide Single Audit Report For the Fiscal Year Ended June 30, 2011 2012-08 March 2012 http://www.sos.state.or.us/audits/index.html State of Oregon STATEWIDE SINGLE AUDIT REPORT For the Year Ended June 30, 2011 Office of the Secretary of State Kate Brown Secretary of State Barry Pack Deputy Secretary of State Audits Division Gary Blackmer Director 255 Capitol Street NE, Suite 500 Salem, OR 97310 (503) 986-2255 fax (503) 378-6767 The Honorable John A. Kitzhaber, MD Governor of Oregon We have conducted a statewide audit in accordance with Government Auditing Standards, the Single Audit Act Amendments of 1996, U. S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and the related OMB Circular A-133 Compliance Supplement including any applicable addendums. This report encompasses the year ended June 30, 2011, and is required for the State to continue receiving federal financial assistance, which, as shown in this report, totals approximately $11.4 billion. As required by the Single Audit Act, we issued a report dated January 17, 2012, on the State of Oregon’s financial statements. That report was included in the State of Oregon’s Comprehensive Annual Financial Report for the year ended June 30, 2011. This report contains the remaining components required by the Single Audit Act: • 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. This component contains our report on the State of Oregon’s internal control over financial reporting and compliance with laws, regulations, contracts and grant agreements that affect the financial statements. Part of the schedule of findings and questioned costs relates to this report. • Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133. This component contains our report on the State of Oregon’s compliance with the requirements applicable to each of its major federal programs as described in OMB Circular A-133 and internal controls over compliance. Part of the schedule of findings and questioned costs relates to this report. This component also contains our report on the State of Oregon’s schedule of expenditures of federal awards for the year ended June 30, 2011. • Schedule of Expenditures of Federal Awards. This schedule is not a required part of the State of Oregon`s financial statements, but is required by OMB Circular A-133. The schedule shows State expenditures of federal awards, for the fiscal year ended June 30, 2011, excluding the Oregon Health and Science University. The notes, which accompany the schedule, are considered an integral part of the schedule. They provide disclosures regarding the reporting entity, the significant accounting policies used in preparing the schedule, the value of federal awards expended in the form of non-cash assistance, the value of loans outstanding at year end, unemployment insurance and the value of pass-through awards received by the State from non-federal entities. -iii- • Schedule of Findings and Questioned Costs. This schedule lists 14 current year audit findings regarding compliance and internal control related to financial reporting. It also lists 11 current year audit findings regarding compliance with the requirements of major federal programs and related internal controls. Further, it lists the current status of prior year findings that remained uncorrected at the end of fiscal year 2010. OMB Circular A-133 requires management to provide a plan of corrective action on the findings and recommendations for the fiscal year ended June 30, 2011. Management’s responses and planned corrective actions are included in this schedule. We did not audit management’s response, and accordingly, we express no opinion on it. OREGON AUDITS DIVISION Gary Blackmer Director -iv- T A B L E O F C O N T E N T S Page 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......................................1 Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133 ............................................................................................................3 Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2011..........................................................................................6 Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2011.........................................................................................52 Schedule of Findings and Questioned Costs For the Year Ended June 30, 2011 Summary of Auditor’s Results...............................................................................................71 Financial Statement Findings.................................................................................................73 Federal Awards Findings and Questioned Costs ...................................................................89 Schedule of Prior Financial Statement Findings For the Years Ended June 30, 2010 and 2009.......................................................................103 Schedule of Prior Federal Awards Findings and Questioned Costs For the Years Ended June 30, 2010 and 2009.......................................................................111 Appendix A: Summaries of Significant Audit Reports Issued by the Oregon Secretary of State Audits Division.....................................................128 -v- ... - tailieumienphi.vn
nguon tai.lieu . vn