các cơ quan và vùng lãnh thổ địa phương đối với các dự án cá nhân cho đến khi 30 tháng 8, năm 2006, phù hợp với yêu cầu thành lập bởi các DHS. Tuy nhiên, đây không phải thời gian cho kiểm toán viên bao gồm các mục tiêu và mục tiêu của dự án cụ thể trong báo cáo này. Arizona đã nhận được tài trợ khẩn cấp quản lý hiệu quả từ DHS trong tháng 2 năm 2006, và phân bổ các khoản tiền giữa Nhà nước và các quận | agencies and local jurisdictions for individual projects until August 30 2006 which was in accordance with the requirements established by the DHS. However this was not in time for auditors to include the specific project s goals and objectives in this report. Arizona did receive the Emergency Management Performance Grants from the DHS in February 2006 and allocated these monies between the State and counties. Auditors did not include the specific allocations made for the 2006 Emergency Management Performance Grants in this report to ensure that consistent information is presented for all grant year 2006 programs. For grant year 2006 information regarding the amount awarded to the State for each program and the monies the AOHS and the ADEM allocated between the State and the local jurisdictions in total for each program was available and is included in the report. For grant years 2003 through 2005 the AOHS and the ADEM awarded monies for approximately 450 homeland security projects to about 200 state agencies and local jurisdictions. Auditors performed detailed test work on a sample of 58 program expenditures during the fiscal year 2005 single audit for the State of Arizona to determine the allowability of project expenditures. These expenditures were selected from the grant year 2003 and 2004 State Homeland Security Program the grant year 2004 Citizens Corps Program and the grant year 2004 and 2005 Emergency Management Performance Grants. Auditors reported no unallowable expenditures as a result of this test work however auditors reported weaknesses in the internal controls established to administer the homeland security grant programs. The weaknesses noted are mentioned in Chapter 4 of this report. The Auditor General and staff express their appreciation to the Director of Homeland Security the Department of Emergency and Military Affairs Adjutant General and the staff of the Arizona Governor s Office of Homeland Security and the Arizona Department of Emergency .
