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AG 2007 05 21
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AG 2007 05 21
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Last modified
1/3/2008 3:42:21 PM
Creation date
11/27/2017 11:30:33 AM
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Meeting Minutes
Doc Type
Agenda
Meeting Minutes - Date
5/21/2007
Board
Board of Commissioners
Meeting Type
Regular
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LarsonAlleri" <br />Lazson, Allen, Weishair & Co., LLP <br />CPAs, Consultants & Advisors <br />www.larsonallen.com <br />Report on Compliance with Requirements Applicable to Each <br />Major Federal Program and Internal Control over Compliance in <br />Accordance with OMB Circular A-133 and the State Single Audit Implementation Act <br />To the Area Board of Directors <br />Piedmont Area Mental Health, Developmental Disabilities <br />and Substance Abuse Authority <br />Concord, North Carolina <br />Compliance <br />We have audited the compliance of Piedmont Area Mental Health, Developmental Disabilities and <br />Substance Abuse Authority ("the Authority"), with the types of compliance requirements described in <br />the U S Office of Manaoement and Budaet (OMB) Circular A-133 Compliance Supplement and the <br />Audit Manual for Governmental Auditors in North Carolina, issued by the Local Government <br />Commission, that are applicable to each of its major federal programs for the year ended June 30, <br />2006. The Authority's major federal programs are identified in the summary of auditor's results section <br />of the accompanying schedule of findings and questioned costs. Compliance with the requirements of <br />laws, regulations, contracts and grants applicable to each of its major federal programs is the <br />responsibility of the Authority's management. Our responsibility is to express an opinion on the <br />Authority's compliance based on our audit. <br />We conducted our audit of compliance in accordance with auditing standards generally accepted in the <br />United States of America; the standards applicable to financial audits contained in Government <br />Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, <br />Audits of States Local Governments and Non-Profit Organizations, and the State Single Audit <br />Implementation Act. Those standards, OMB Circular A-133, and the State Single Audit Implementation <br />Act require that we plan and perform the audit to obtain reasonable assurance about whether <br />noncompliance with the types of compliance requirements referred to above that could have a direct <br />and material effect on a major federal program occurred. An audit includes examining, on a test basis, <br />evidence about the Authority's compliance with those requirements and performing such other <br />procedures as we considered necessary in the circumstances. We believe that our audit provides a <br />reasonable basis for our opinion. Our audit does not provide a legal determination on the Authority's <br />compliance with those requirements. <br />In our opinion, the Authority complied, in all material respects, with the requirements referred to above <br />that are applicable to each of its major federal programs for the year ended June 30, 2006. However, <br />the results of our auditing procedures disclosed one instance of noncompliance with those <br />requirements, which is required to be reported in accordance with OMB Circular A-133 and which is <br />described in the accompanying schedule of findings and questioned costs as Finding 2006-1. <br />(32) <br />~~ <br />
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