Hillsborough County, Florida

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Hillsborough County, Florida Hillsborough County, Florida Schedules and Audit Reports as Required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General Fiscal Year Ended September 30, 2014 Prepared by: County Finance Department Pat Frank, Clerk of Circuit Court HILLSBOROUGH COUNTY, FLORIDA Schedules and Audit Reports as Required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General, for the Fiscal Year Ended September 30, 2014 TABLE OF CONTENTS Section I Page Transmittal letter ........................................................................................... i Report of Independent Auditor on Compliance With Each Major Federal Program and State Financial Assistance Project and on Internal Control Over Compliance Required by OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General of the State of Florida ....................................... 1 Schedule of Expenditures of Federal Awards for the fiscal year ended September 30, 2014 ..................................................................................... 5 Schedule of Expenditures of State Financial Assistance for the fiscal year ended September 30, 2014 ........................................................................... 12 Notes to the Schedules of Expenditures of Federal Awards and State Financial Assistance for the fiscal year ended September 30, 2014 .............. 17 Schedule of Findings and Questioned Costs – Federal Award Programs and State Financial Assistance Projects for the fiscal year ended September 30, 2014 ..................................................................................... 19 Summary Schedule of Prior Audit Findings and Corrective Action Plan Federal Awards Programs and State Financial Assistance Projects for the 30 fiscal year ended September 30, 2014 .......................................................... Report of Independent Auditor on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance With Government Auditing Standards………………………………..….......................................... 31 Independent Auditor’s Management Letter................................................. 33 Report of Independent Accountant on Compliance With Local …………. Government Investment Policies 36 Section II Hillsborough County, Florida, Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2014 4 Clerk of the Circuit Court 13th Judicial Circuit April 9,2015 To recipients of the Single Audit document: The Hillsborough County, Florida, Single Audit document was prepared by the County Finance Department of the Hillsborough County, Florida, Clerk of Circuit Court and audited by Cherry Bekaert LLP. The Clerk of Circuit Court is the Chief Financial Officer of Hillsborough County. Organization of Content Section I consists of the Single Audit reports of the independent auditor, schedules of expenditures of federal awards and state financial assistance, notes to the schedules, the schedules of findings and questioned costs, the summary schedule of prior audit findings and corrective action plan, the report of independent auditor on internal control over financial reporting and on compliance and other matters, and the independent auditor's management letter. See Table of Contents for more information. Section II consists of the Hillsborough County, Florida Comprehensive Annual Financial Report for the Fiscal Year Ended September 30, 2014 (CAF'R). See page 13 for the report of independent auditor. The CAFR is also posted on the Clerk of Circuit Court's web site at: www.hillsclerk.com/publicweb/CountyFinancialReports.aspx. Distribution Single Audit documents are being forwarded to the Federal Audit Clearinghouse (see E1N number 596000661), the cognizant agency (US Department of Health and Social Services), and the state of Florida Auditor General (as a part of the All Inclusive Annual Financial Report). If you have any questions about this document, please contact Ajay Gajjar at telephone number (813)307-7026. Sincerely, Timothy Simon, CPA, CFA Ajay B. Gajjar, CPA, CMA, CFM, CTP, CIA, CGFO Finance Director Assistant Finance Director 601 East Kennedy Boulevard • P.O. Box 11 10 Tampa, Florida 33601-1110 • Telephone 813.276.8100 An Affirmative Action - Equal Opportunity Employer i Report of Independent Auditor on Compliance for Each Major Federal Program and State Financial Assistance Project and on Internal Control Over Compliance Required by OMB Circular A‐133 and Chapter 10.550, Rules of the Auditor General To the Board of County Commissioners of Hillsborough County, Florida: Report on Compliance for Each Major Federal Program and State Financial Assistance Project We have audited Hillsborough County, Florida’s (the “County”) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and the requirements described in the Florida Department of Financial Services State Projects Compliance Supplement that could have a direct and material effect on each of the County’s major federal programs and state financial assistance projects for the year ended September 30, 2014. The County’s major federal programs and state financial assistance projects are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs and state financial assistance projects. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of the County’s major federal programs and state financial assistance projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.550, Rules of the Auditor General. Those standards, OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General, require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state financial assistance projects occurred. An audit includes examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program and state financial assistance project. However, our audit does not provide a legal determination of the County’s compliance. Opinion on Each Major Federal Program and State Financial Assistance Project In our opinion, the County, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state financial assistance projects for the year ended September 30, 2014. 1 Other Matters The results of our auditing procedures disclosed other instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and Chapter 10.550 and which are described in the accompanying schedule of findings and questioned costs as items 2014-003 and 2014-004. Our opinion on each major federal program and state financial assistance project is not modified with respect to these matters. The County’s response to the noncompliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the County’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program and state financial assistance project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state financial assistance project and to test and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.550, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County’s internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist
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