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
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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
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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

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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.
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