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Home My WebLink About931355.tiff l`"'°• U.S. Department Housing and Urban Development *0 I*: Denver Regional Office, Region VIII Executive Tower ` ^ � AI3°+'� 1405 Curtis Street - - Denver, Colorado 80202-2349 n. rt:3 VP301993 Honorable George Kennedy Chairperson, Weld County Board of Commissioners P. O. Box 758 Greeley, CO 80632 Dear Mr. Kennedy: Enclosed for your information is a copy of the audit report for the Housing Authority of Weld County. The report is for the period ended December 31, 1991. If we may be of further assistance, please contact Mr. Dennis Fodness, Financial Analyst, at (303) 844-4762 . Sincerely, 7 ' Evy Meininger Program Manager Office of Public Housing Enclosure I "G Ac ,cf w42 9 1355 . 4 ANDERSON &WHITNEY, P.C. ANdERSON CERTIFIED PUBLIC ACCOUNTANTS ©WI-IITNEy II II I ■ jpdenendent Auditors' Report on Schedule of Federal Financial Assistance Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the general purpose financial statements of the County of Weld, Colorado for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. These general purpose financial statements are the responsibility of the management of the County. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We did not audit the financial statements of the Weld County Retirement Plan, which represent 82 percent and 84 percent, respectively, of the assets and revenues of the fiduciary fund type. Those statements were audited by other auditors whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Weld County Retirement Plan, is based solely on the report of the other auditors. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit and the report of other auditors provides a reasonable basis for our opinion. Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying Schedule of Federal Financial Assistance for the year ended December 31, 1991 is presented for purposes of additional analysis and is not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in our audit of the general purpose financial statements and, in our opinion, which insofar as it relates to the Weld County Retirement Plan is based on the report of other auditors, is fairly stated in all material respects in relation to the general purpose financial statements taken as a whole. May 20, 1992 Greeley, Colorado (139) MEMBERS OF AMERICAN INSTITUTE OF CERRRED PU&1C ACCOUJTANIS SEC AND PRIVATE COMPANIES PRACTICE WECRCNS-AICPA DMSOd FOR CPA RRMS PCCOUNRNG FIRMS AFFOr HIED,INC. 42 • 1.;11' 0 0 0 0 0 0 0 0 0 N 0 0 0 0 0 0 „ 0 N 4.4 r a n a a N N in 0 0 0 n M N V N 4-1 V I .-. N n 0 a O N n 0 0 0 r r Si O 0 O 0 0N en 0in 110 0Ob mr p N. b •V• 0 N M 0 N r O PI V 6 N 0 0 0 0 2 4.4 el Si 0 N 0 P Si 0- N 0 Si V O r O O P r r V E 0 r Si• 10 0 .4 n n r N V Si N r N N N „ '1 Si V 0 N P 0 N Si V N r 0 N b n O Si N M 10 n a a s el 0 o + 10 er r o v- .-, N 0 N r pull Si b V b N 'I O N ."1 0 n n a CO N O N N N N N Si it r In In 0y it it 0 a In in M n en n V a p O in V V RWN '1 0 N O 0 0 4f N 0 p CO a• N .4 0111 ,1M4114.,1 n N r O V n N N N N N In 40F P V V a P b N N V r r b N b n O N .-I 5 M O Si M n▪ V ^1 P 0 V N 5 H. 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T P P 0 0 i4 COUNTY OF WELD STATE OF COLORADO SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 1991 Program Finding/Noncompliance Migrant Head Start Advances were requested for fourth quarter, 1991 and resulted in unexpended grant revenue of S128,422 at December 31, 1991. These advances were not expended on a timely basis. Cash should be withdrawn only in amounts necessary to meet immediate needs or to cover program disbursements already made. Management Response: In 1991, Weld County Division of Human Resources was on a manual funds request system. This means funds (reimburse- ments and advances) for all Head Start and Migrant Head Start programs could only be requested by invoicing DHHS once a quarter. In 1992, Weld County Division of Human Resources has changed to a wire transfer system of requesting funds. We can request Head Start/Migrant Head Start funds electronically at any time and receive it into our accounts within days. This process eliminates any over/under estimations in funding needs and alleviates time lags in expending and reimbursement. (149) 9 ANDERSON & WHITNEY, P.C. ANCIERSON • CERTIFIED PUBLIC ACCOUNTANTS ©WhITNEy Independent Auditors' Report on Compliance with Specific Reauirementg Applicable to Federal Financial Assistance Programs Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have also audited the County's compliance with the requirements governing types of services allowed or not allowed; eligibility; matching, level of effort or earmarking; reporting; cost allocation; monitoring subrecipients; special tests and provisions; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to each of its major federal fmancial assistance programs, which are identified in the accompanying schedule of federal financial assistance, for the year ended December 31, 1991. The management of the County is responsible for the County's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit. We conducted our audit of compliance with those requirements in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the County complied, in all material respects,with the requirements governing types of services allowed or not allowed; eligibility; matching, level of effort or earmarking; reporting; cost allocation; monitoring subrecipients; special tests and provisions;claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to each of its major federal financial assistance programs for the year ended December 31, 1991. In connection with our audit of the financial statements of the County and with our consideration of the County's control structure used to administer federal financial assistance programs, as required by Office of Management and Budget Circular A-128, Audits of State and Local Governments, we selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended December 31, 1991. As required by Circular A-128, we have performed auditing procedures to test compliance with the requirements governing types of services allowed or not allowed and eligibility that are applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the County's compliance with these requirements. Accordingly, we do not express such an opinion. MEMBERS OF AMERICAN NSRNIE OF CERTIFIED PUBLIC ACCOUNTANTS SEC AND AiVAIE COMPANIES PRACTICE SECTIONS-AICPA DMSION FOR CPA FIRMS ACCOUNTING FIRMS ASCTCIATED,NC. r 4 Board of County Commissioners County of Weld, Colorado Page 2 With respect to the items tested,the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects, with those requirements. This report is intended for the information of the Board of County Commissioners and others within the County and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. May 20, 1992 Greeley, Colorado (151) W • ANDERSON & WHITNEY, P.C. CERTIFIED PUBLIC ACCOUNTANTS ANdERSON ©wI IITNEy ■ I . . ■ Independent Auditors' Report on Compliance with General Requirements Applicable to Federal Financial Assistance Prorrami Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have applied procedures to test the County's compliance with the following requirements applicable to its federal financial assistance programs,which are identified in the schedule of federal financial assistance, for the year ended December 31, 1991. • Political activity • Davis-Bacon Act • Civil rights • Cash management • Relocation assistance and real property acquisition • Federal financial reports • Allowable costs/cost principles • Drug-free workplace • Administrative requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the County's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied in all material respects, with those requirements. However, the results of our procedures disclosed an immaterial instance of noncompliance with those requirements, which is described in the accompanying schedule of findings and questioned costs. This report is intended for the information of the Board of County Commissioners and others within the County, and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. Gnu d- a ,,, C. (152) May 20, 1992 Greeley, Colorado MEMBERS OF AMERICA INSTITUTE OFCERIIID PUBIC ACCanTANTS SEC AND PRWATE COMPANIES PRACTICE SECTIONS-AICPA DMSON FOR CPA RRMS ACCOUNTING FIRMS AternATED INC. ft ANDERSON &WHITNEY, P.C. ANdERSON CERTIFIED PUBLIC ACCOUNTANTS p�/�j• TNEy 111 • 11 .111 Independent Auditors' Report on Compliance With Laws and Reaulations Based on an Audit of Financial Statements performed in Accordance with Government Auditing Standards Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to the County is the responsibility of the County's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the County's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests indicate that, with respect to the items tested, the County complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the County had not complied, in all material respects with those provisions. This report is intended for the information of the Board of County Commissioners and others within the County and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. atittotertd 14/4417. May 20, 1992 Greeley, Colorado (153) MEMBERS OF AMERICAN INSRRITE Cf CERRRE)PUBLIC ACCOUNTANTS SEC AND PRNAIE COMPANIES PRPCRCE btt,IONS-ACPA DMSION FOR CPA FIRMS ACCOUNBNG FNMSASSOCV.7E).INC C • ANDERSON &WHITNEY, P.C. CERTIFIED PUBLIC ACCOUNTANTS ANdERSON ©WI IITNEy ■ ■ ■ ■ ■ Independent Auditors' Combined Report on Internal Control Structure Board of County Commissioners County of Weld, Colorado Greeley, Colorado We have audited the general purpose financial statements of the County of Weld, Colorado as of and for the year ended December 31, 1991, and have issued our report thereon dated May 20, 1992. We have also audited the County's compliance with requirements applicable to major federal financial assistance programs and have issued our report thereon dated May 20, 1992. We conducted our audits in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement and about whether the County complied with laws and regulations, noncompliance with which would be material to a major federal financial assistance program. In planning and performing our audits for the year ended December 31, 1991, we considered the County's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the County's general purpose financial statements and on its compliance with requirements applicable to major federal financial assistance programs and not to provide assurance on the internal control structure. The management of the County is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition,that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. (154) MEMBERS OF AMERICAN INSRTUIE OF CER➢RED PUBUC ACCOUMMITS SEC AND PRMATE COMPANIES PRACTICE SECTIONS-AICPA DMSION FOR CPA ARMS ACCOUNTING FIRMS ASSOCIATED.INC. • Board of County Commissioners County of Weld, Colorado Page 2 For the purpose of this report, we have classified the significant internal control structure policies and procedures in the following categories: Accountinz Controls Cash receipts/revenue Property taxes Purchasing/expenditures Payroll Property and equipment General ledger Administrative Controls General Requirements: Specific Requirements: • Political activity • Types of services allowed or not allowed • Davis-Bacon Act • Eligibility • Civil rights • Matching, level of effort, or ear- marking • Cash management • Reporting • Relocation assistance and real • Cost allocation property acquisition • Special requirements • Federal financial reports • Monitoring subrecipients • Allowable costs/cost principles Claims for advances and reimbursements • Drug-free workplace Amounts claimed or used for matching • Administrative requirements For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. Because of the large number of nonmajor programs and the decentralized administration of these programs, we performed procedures to obtain an understanding of the internal control structure policies and procedures relevant to nonmajor programs on a cyclical basis. Our procedures during the current year covered 67% of the nonmajor programs administered by the County as a whole. The nonmajor programs not covered during the current year are expected to be subject to such procedures at least once during a three-year cycle. During the year ended December 31, 1991, the County expended 73% of its total federal financial assistance under major federal assistance programs. (155) Board of County Commissioners County of Weld, Colorado Page 3 We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements, and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of the County's major federal financial assistance programs,which are identified in the accompanying schedule of federal financial assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly,we do not express such an opinion. A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited or that noncompliance with laws and regulations that would be material to a federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we noted no matters involving the internal control structure and its operation that we consider to be a material weakness as defined above. We noted other matters involving the internal control structure and its operation that we have reported to the management of the County in a separate letter dated May 20, 1992. This report is intended for the information of the Board of County Commissioners and others within the County, and officials of applicable federal and state agencies. However, this report is a matter of public record and its distribution is not limited. Cam// May 20, 1992 Greeley, Colorado (156) Hello