A REPORT ARIZONA LEGISLATURE TO THE Financial Audit Division Expenditure Limitation Report pot

Expenditure Limitation Report A REPORT TO THE ARIZONA LEGISLATURE La Paz County Year Ended June 30, 2001 Financial Audit Division Debra K. Davenport Auditor General This is trial version www.adultpdf.com The Auditor General is appointed by the Joint Legislative Audit Committee, a bipartisan committee composed of five senators and five representatives. Her mission is to provide independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to the state and political subdivisions, investigates possible misuse of public monies, and conducts performance audits of school districts, state agencies, and the programs they administer. Copies of the Auditor General’s reports are free. You may request them by contacting us at: Office of the Auditor General 2910 N. 44th Street, Suite 410 • Phoenix, AZ 85018 • (602) 553-0333 Additionally, many of our reports can be found in electronic format at: www.auditorgen.state.az.us This is trial version www.adultpdf.com La Paz County Report on Audit of Annual Expenditure Limitation Report Year Ended June 30, 2001 Table of Contents Page Independent Auditors' Report 1 Annual Expenditure Limitation Report—Part I 2 Annual Expenditure Limitation Report—Part II 3 Annual Expenditure Limitation Report—Reconciliation 4 Notes to Annual Expenditure Limi tation Report 5 This is trial version www.adultpdf.com La Paz County Notes to Annual Expenditure Limitation Report Year Ended June 30, 2001 6 Note 5 - The following schedule presents revenues from which exclusions have been claimed for federal grants and aid, amounts received from the State of Arizona, and highway user revenues in the General and Special Revenue Funds. General Fund Special Revenue Funds Description Revenues Amount Excluded Amount Carried Forward Revenues Amount Excluded Amount Carried Forward Grants and aid from the federal government $ 473,763 $ 473,763 $1,794,266 $1,794,266 Amounts received from the State of Arizona 1,116,890 779,646 $337,244 2,834,604 2,704,104 $130,500 Highway user revenues in excess of those received in fiscal year 1979-80 2,722,759 2,722,759 Other revenues (nonexcludable) 2,167,702 Total intergovernmental revenues as reported in the general purpose financial statements $3,758,355 $7,351,629 Note 6 - The exclusion of $12,000 for quasi-external transactions in the General Fund is for expenditures recorded in the Special Revenue Funds for the DES Child Support Program, which is also recorded as miscellaneous revenues and general government expenditures in the General Fund. Note 7 - The deduction of $2,805,822 for separate legal entities established under Arizona Revised Statutes consists of expenditures of a municipal property corporation of $53,215 in the General Fund and the La Paz County Jail District of $2,752,607 in the Special Revenue Funds and are included within the County’s reporting entity but not included in the Economic Estimates Commission base limit calculations. Note 8 - The amount of transaction privilege taxes withheld by the State Treasurer to meet the County's share of long-term care costs was reported as a revenue and an offsetting health expenditure in the County's general purpose financial statements. Consequently, this expenditure has been deducted on the Reconciliation. This is trial version www.adultpdf.com . Expenditure Limitation Report A REPORT TO THE ARIZONA LEGISLATURE La Paz County Year Ended June 30, 2001 Financial Audit Division Debra K. Davenport Auditor General This is trial version www.adultpdf.com The. 553-0333 Additionally, many of our reports can be found in electronic format at: www.auditorgen.state.az.us This is trial version www.adultpdf.com La Paz County Report on Audit of Annual Expenditure Limitation Report. independent and impartial information and specific recommendations to improve the operations of state and local government entities. To this end, she provides financial audits and accounting services to