Maricopa County June 30, 2005 Report Highlights-Financial Audit

Maricopa CountyLack of Effective Controls overREPORTHIGHLIGHTS County Healthcare ProgramsFINANCIAL STATEMENT AUDIT Resulted in Audit Opinion Disclaimersand a CAFR Issuance DelaySubjectMaricopa County issuesa Comprehensive Maricopa County, through the Maricopa did not require these organizations toAnnual Financial Report Managed Care Systems (MMCS), have effective systems of internal(CAFR). The County is administered the following programs: controls in place to ensure that paidresponsible for preparing claims were accurate and complete.financial statements, • Arizona Health Care Cost Containment • For one of MMCS’ largest contractorsmaintaining strong System (AHCCCS)—Acute Health used for processing acute careinternal controls, and Care program reported in the Maricopa claims, MMCS did not take thedemonstratingHealth Plan Fund. necessary steps to ensure that thisaccountability for its use• AHCCCS—Arizona Long-Term Care contractor’s claims processing systemof public monies. As theSystem (ALTCS) program reported in was properly designed and fully testedauditors, our job is tothe ALTCS Fund. prior to processing medical claims fordetermine whether theCounty has met its MMCS.responsibilities. For the second consecutive year, auditors •S used its trial balance report toreported material internal control prepare each program’s financialOur Conclusion weaknesses and were unable to statements. However, MMCS did notdetermine whether the information reconcile ...