I:"~' :,... ~ ~_.".I' :,' 
 
 BERRIEN COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATIONSCHEDULE OF EXPENDITIJRES OF FEDERAL AWARDS 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES AND ACCOUNT GROUP 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITIJRES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMENTAL FUND TYPES 
 
4 
 
C 
 
COMBINED STATEMENT OF REVENUES, EXPENDITIJRES AND 
 
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL . 
 
(NON-GAAP BASIS) 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
7 
 
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
8 
 
ADDmONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
20 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITIJRES 
 
AND CHANGES IN FUND BALANCES 
 
22 
 
CAPITALPROffiCTSFUND 
 
G 
 
COMBINING BALANCE SHEET 
 
24 
 
H 
 
COMBINING STATEMENT OF REVENUES, EXPENDITIJRES 
 
AND CHANGES IN FUND BALANCES 
 
26 
 
SCHEDULES 
 
1 SCHEDULE OF EXPENDITIJRES OF FEDERAL AWARDS 
 
28 
 
2 SCHEDULE OF STATE REVENUE 
 
30 
 
3 SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROffiCTS 
 
31 
 
ANALYSIS OF MINIMUM EXPENDITIJRE REQUIREMENTS 
 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS 
 
4 
 
OVERALL 
 
33 
 
5 
 
BY PROGRAM 
 
34 
 
 BERRIEN COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS- 
SECTIONll COMPLIANCE AND INTERNAL CONTROL REPORTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN 
. ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 
SECTION ill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
SECTION IV FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 SECTION I FINANCIAL 
 
 RUSSELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.W., Suite 214 Atlanta, Georgia 30334-8400 
April 10,2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members of the Berrien County Board of Education 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATIONSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
Ladies and Gentlemen: 
We have audited the accompanying general purpose financial statements of the Berrien County Board of Education, as of and for the year ended June 30, 2000, as listed in the table of contents. These general purpose financial statements are the responsibility of the Berrien County Board of Education's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. 
We conducted our audit in accordance with generaHy accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 
As described in the notes to the general purpose financial statements, the Board's financial statements have been prepared using certain accounting practices and policies which, in our opinion, vary in some respects from generally accepted accounting principles. These variances are described as follows: 
* The general purpose financial statements of the Board did not contain a General Fixed 
Assets Account Group to account for property and equipment owned by the Board . which should be included to conform to generally accepted accounting principles. 
2000ARL-13 
 
 * School activity accounts maintained at the individual schools are not included in the 
general purpose financial statements. To conform to generally accepted accounting principles, these accounts should be included in the general purpose financial statements. 
* The Board did not recognize as expenditures, in the year ended June 30, 2000, a portion 
of salaries' and the corresponding employer's cost of related benefits earned for contractual services completed prior to June 30, 2000. Also funds received, subsequent to June 30, 2000, from the Georgia Department of Education for the State's share of these unrecorded salaries and related benefits were not recorded as revenue in the year under review. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1999, were impropetly recorded in the year ended June 30, 2000. To conform to generally accepted accounting principles, revenues should be recorded when available and measurable and expenditures should be recorded when incurred, rather than when funds are received or disbursed. 
The aggregate effects on the general purpose financial statements of these variances or omissions have not been determined, but are believed to be material. 
In our opinion, except for the effects on the general purpose financial statements of the matters referred to in the preceding paragraph, the general puqiose financial statements referred to above present fairly, in all material respects, the financial position of the Berrien County Board of Education as ofJune 30, 2000, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. 
In accordance with Governrnent Auditing Standards, we have also issued our report dated April 10, 2001, on our consideration ofthe Berrien County Board ofEducation's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and gr~nts. That report is an integral part of an audit performed in accordance with Governrnent Auditing Standards and should be read in conjunction with this report in considering the results' of our audit. 
Our audit was performed for the purpose of forming an opinion on the general purpose financial statements of the Berrien County Board of Education taken as a whole. The accompanying combining statements (Exhibits E through H) and the financial schedules (Schedules 1 through 5), 
which includes the Schedule of Expenditures of Federal Awards as required by U. S. Office of 
Management and Budget Circular A-l33, Audits of States, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are not a required part of the general purpose finanCial statements. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and in our opinion, except for the effects ofthe matters referred to in the third paragraph, such information is fairly stated, in all material respects, in relation to the general purpose financial statements taken as a whole. 
2000ARL-13 
 
 A copy of this report has been filed as a pennanent record in the office of the State Auditor and made available to the press ofthe State, as provided for by Official Code of Georgia Annotated Section 506-24. 
Respectfully submitted, 
w~- 
R sell W. Hinton State Auditor 
RWH:gp 2000ARL-13 
 
 0" 
BERRIEN COUNTY BOARD OF EDUCATION 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET 
ALL FUND TYPES AND ACCOUNT GROUP JUNE 30 2000 
 
 EXHIBIT "A" 
 
DEBT SERVICE 
FUND 
 
ACCOUNT GROUP GENERAL 
LONG-TERM DEBT 
 
TOTALS 
 
(Memorandum Only) 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ 6,593,622,80 $ 4,947,751,24 
 
1,218,639,97 
 
7,716,635.65 
 
$ 
 
211,576.95 
 
575,909.86 
 
660,290.03 
 
1,228,70 
 
3,071.75 
 
31,708.41 10,737.42 
 
26,080.04 11,778,33 
 
$ 
 
9,645,000.00 
 
7,877.32 
 
9,645,000.00 7,877.32 
 
10,615,000.00 142,449,27 
 
$ 
 
211,576.95 $ 
 
9,652,877,32 $ 18,064,724.48 $ 24,123,056,31 
 
$ 
 
211,576.95 
 
$ 
 
$ 
 
211,576.95 $ 
 
$ 
7,877.32 9,645,000.00 
 
211,576,95 $ 634,882.64 163,405,62 151,232,87 367,390.86 731,641.19 
7,877.32 9,645,000.00 
 
177,069,58 153,821.87 137,667,38 
2,596.02 294,795.47 
77,997.80 142,449.27 10,615,000,00 
 
9,652,877.32 $ 11,913,007.45 $ 11,601,397.39 
 
$ 
 
0.00 
 
$ 
 
0.00 
 
$ 
 
291,418.78 
 
$ 
 
7,828,00 
 
31,708,41 10,737.42 3,594,055.92 625,324.45 224,524.01 
 
26,080.04 11,778.33 10,122,272.15 517,370.49 26,286.00 
 
1,677,538,82 
 
1,526,453.13 
 
$ 6,171,717.03 $ 12,521,658.92 
 
$ 
 
211,576.95 $ 
 
9,652,877,32 $ 18,064,724.48 $ 24,123,056.31 
 
-3" 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 2000 
 
REVENUES 
 
--: " .- 
::.. ~ 
'< '. 
 
- 
, .. 
'. 
 
State Funds Federal Funds 
 
,. , 
 
Taxes 
 
Other Funds 
 
Total Revenues 
 
EXPENDITURES 
 
Current 
 
Instruction 
 
Support Services 
 
Pupil Services 
 
Improvement of Instructional'Services 
 
Educational Media Services 
 
General Administration 
 
School Administration 
 
. Business Administration 
 
Maintenance and Operation of Plant 
 
Student Transportation Services 
 
Central Support Services 
 
Other Support Services 
 
Food Services Operation 
 
Enterprise Operations 
 
Capital Outlay 
 
Debt Service 
 
Principal 
 
,; 
 
Interest 
 
Paying Agent Fees 
 
,, 
, 
,- _._--- 
.,- 
:' 
 
Total Expenditures 
 
.- 
 
Excess of Revenues over (under) E"Ilenditures 
 
OTHER FINANCING SOURCES (USES) 
 
Operating Transfers In 
 
Operatin9.Transfers Out 
 
Total Other Financing Sources (Uses) 
 
'. 
 
Excess of Revenues and Other Financing Sources 
over (under) Expenditures and Other Financing Uses 
 
FUND BALANCE JULY 1 
 
. "!j 
:'\ 
 
Food Inventory Net Change in Period Donated Commodities Purchased Food 
 
, 
'" 
., 
 
FUND BALANCE JUNE 30 
 
..::: " 
 
, ; ':' ~ . 
GENERAL FUND 
 
SPECIAL 
_ J" 
REVENUE 
FUND 
 
$ 12.126.789,86 $ 
 
493.783,82 
 
29.250.00' , , 3,489,485,31 
 
2.609.809,67 
 
301.120,90 
 
340.696,00 
 
$ 15.066.970,43 $ 4.323.967,13 
 
$ 9.796.760,68 $ 1,225.631.27 
 
500,511,94 
 
342.266.42 
 
. '507.027,01 - _ . 229,462.81 
 
310,470.46 
 
1,967.91 
 
340,221.43 
 
181,161.66 
 
939,629.44 
 
4,167.60 
 
104.171.34 
 
968,407.65 
 
29,114.90 
 
756,964.53 
 
5.726.42 
 
115,781.89 
 
151,009.17 
 
1.442.703.26 
 
1.102.279.43 
 
2,066.55, ., 
 
10.724.52 
 
79,525.90 
 
2.580.00 
 
134,571.95 9.119.29 
 
$ 14,738,301.43 $ 
 
' $ , ' , ' 
 
326.669.00 $ 
 
4.578,066.22 -254,101.09 
 
$ 
 
$ 
 
-250.844.90 
 
$ 
 
-250.844.90 $ 
 
43,771.90 43,771.90 
 
$ 
 
77,824.10 $ 
 
1,324,412.11 
 
-210,329.19 531,318.17 
 
" $ 1,402.236.21 $ 
 
5,628.37 -1.040.91 
<. 
325,576.44 
 
The notes to the general purpose financial statements are an integral part of this statement. " -4- 
 
 EXHIBIT"B" 
 
CAPITAL PROJECTS 
FUND 
 
DEBT SERVICE 
FUND 
 
TOTALS 
 
(Memorandum Only) 
 
YEAR ENDED 
 
JUNE 30, 2000 
 
JUNE 30,1999 
 
$ 12,620,573.68 $ 12,017,256.67 
 
3,518,735.31 
 
2,768,727,55 
 
$ 1,270,421.85 
 
3,880,231.52 
 
3,767,830.34 
 
$ 
 
445,975.96 
 
1,087,794.86 
 
1,307,027.15 
 
$ 
 
445,975.96 $ 1,270,421.85 $ 21,107,335.37 $ 19,860,841.71 
 
- 5- 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL - (NON-GMP BASIS) GENERAL AND SPECIAL REVENUE FUNDS 
YEAR ENDED JUNE 30 2000 
 
EXHIB1T"C" 
 
GENERAL FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS) 
 
REVENUES 
 
Slate Funds Federal Funds 
Taxes 
Other Funds 
 
$ 11,852.648.72 $ 12,126.789.86 
 
29,250.00 
 
2,326.027.26 
 
2.609.809.67 
 
136.558.97 
 
301,120.90 
 
Total Revenues 
 
$ 14,315,234.95 $ 15.066,970.43 
 
EXPENDITURES 
 
Current Instruction Support services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Food Services Operation Enterprise Operations 
Capital Outlay Debt Service 
 
$ 9.749,486.70 $ 9.798,780.68 
 
443.689.66 502.939.24 302.489.32 303,864.59 956,273.05 105.451.03 1,108,928.80 724,315.71 121.077.12 150.636.59 
 
500.511.94 507,027.01 310.470.46 340.221.43 939.629.44 104,171.34 988.407,85 756,984.53 115,781.89 151,009.17 
 
2.200.00 220,000.00 
 
2.088.55 79,525.90 143.691.24 
 
Total Expenditures 
 
$ 14.691.351.81 $ 14.738,301.43 
 
Excess of Revenues over (under) Expenditures 
 
$ -316,116,86 $ 328,669.00 
 
OTHER FINANCING SOURCES (USES) 
 
Other Sources Other Uses 
 
$ 233.359,00 $ -250,844.90 
 
Total Other Financing Sources (Uses) $ 233.359.00 $ 250.844.90 
 
Excess of Revenues and Other Financing Sources 
 
over (under) Expenditures and Other Financing 
 
Uses 
 
$ 
 
-609.475.86 $ 
 
77,824.10 
 
FUND BALANCE JULY 1 1999 
 
1,234.891.11 
 
1,324,412.11 
 
Adjustments Food Inventory - Net Change in Period 
Donated Commodities Purchased Food 
 
FUND BALANCE JUNE 30 2000 
 
$ 625.415.25 $ 1.40f236.21 
 
SPECIAL REVENUE FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS) 
 
$ 442,891.00 $ 493,783.82 
 
3,172.848.05 
 
3,489.485.31 
 
326.267.00 
 
340,698.00 
 
$ 3,942.006.05 $ 4,323,967.13 
 
$ 961,780.72 $ 1,225,831.27 
 
341.384.98 194.248.00 
146.609.35 
 
342,288.42 229.482.81 
1,987.91 181,161.66 
4,187.60 
 
14,896.00 
 
29.114.90 5.726.42 
 
1.120,820.00 1.029,143.53 
 
1.442.703.28 1,102.279.43 
10.724.52 2,580.00 
 
$ 3,808.882.58 $ 4,578,068.22 $ 133,123.47 $ 254.101.09 
 
$ 43.771.90 $ 43.771.90 
 
$ 133.123.47 $ -210,329.19 
 
487.137.39 
 
531,318.17 
 
39.432.47 
 
5,628.37 -1,040.91 
 
$ 580,828.39 $ 325,576.44 
 
The notes to the general purpose financial statements are an integral part of this statement. 7 
 
 BERRIEN COUNTY BOARD OF EOUCAnON 
 
EXHIBIT "0" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
REPQRTING ENTITY 
 
The Berrien County Board of Education (Board) was established under the laws of the State of 
 
, Georgia and operates under the guidance of a school board elected by the voters and a 
 
Superintendent appointed by the Board" TheBoard is organized as a separate legal entity arid has 
 
the power to lc<vy taxes and issue bond);, Its,budgetjs not subject to approval by any other entity, 
 
Accordingly, the Board is a primary government and c()nsists of all the organizations that compose 
 
its legal'entity,' 
 
- 
 
,,. 
 
FUND ACCOUNTING 
 
The Board uses funds and an account group to report on its financial position and the results of its opera~ions, . Fund accounting is designed to demonstrate legal cOlppliance and to aid financial management by segregating transactions related to certain governmental functions or activities, A fund is a separate accounting entity with a self-balancing set of accounts, '"An' account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are 
not recorded in 'the funds because they ,do no! directly affect expendable available financial resources, e,- _ 'f' , 
General Fixed Assets are recorded as expenditures in the various funds at the time of purchase, A General Fixed Assets Account Group is not presently maintained by the Board, To conform to generally accepted accounting"'principles, a General Fixed Assets Account Group should be maintained for reporting the c~st of assets acquired by governmental fund types, 
 
Although "school activity accounts'" are maintained at the individual schools, neither the assets, liabilities and fund equity, nor the revenues, expenditures and changes in 'fund balances of these aqcounts are reflected in these financial statements, To conform to generally accepted accounting _, ~riI1ciples, these accounts shol!!d be ~ecorded in the general purpose financial statements, 
 
~ 
 
. _-~. 
 
.~. 
 
1- 
 
The' general purpose financial statements account for all State, Federal, Taxes and Other funds under 
 
control of the Board, in compliance with generally accepted accounting principles applicable to 
 
government,al units, unless otherwise disclosed in these notes, Funds and the account group 
 
preseriied'in this report are as follows: ' ' 
 
GOVERNMENTAL FUND TYPES ~ ate used to account for all or most ofa Board's educational activities, Governmental Fund Types include: 
 
GENERAL FUND - the fund used to'accounrfor all financial resources ofthe Board except those required to be accounted for in another fund, These transactions relate to resources obtained and used for services provided by a board of education, 
 
';'- 8 - 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30. 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. These funds are received primarily from the Georgia Department of Education and from the Federal government to accomplish specific educational objectives. 
CAPITAL PROJECTS FUND - the fund used to account for financial resources to be used for the acquisition or construction of major capital facilities. 
DEBT SERVICE FUND - the fund used to account for the accumulation ofresources for, and the payment of, general long-term principal, interest and paying agent fees. 
ACCOUNT GROUP 
GENERAL LONG-TERM DEBT ACCOUNT GROUP - A financial reporting device used to account for general obligation debt outstanding and capital lease obligations. 
BASIS OF ACCOUNTING 
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements ofthese funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure-of available spendable resources. 
Liabilities which are expected to be financed froin available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group. 
Governmental funds are accounted for using the modified accrual basis of accounting under which: 
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are property taxes, local option sales taxes, intergovernmental grants and investment income. 
Expenditures are generally recognized when the relate.d fund liability is incurred. 
A departure from the above definitions is the accounting treatment afforded the final two payments on General Fund teachers' and bus drivers' contracts, and the resources available from the Georgia Department of Education for the State's share of these contracts. During fiscal year 2000, a substantial number of personnel of the Board were employed for a one hundred and ninety day 
-9- 
 
 '. , BERRIEN COUNTY BOARD OFEDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30. 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES' , 
 
period beginning in middle August 1999 and ending in late May 2000:. Personnel contracts for this employment period specify that compensation be pai~ in twelve equal monthly payments beginning , in September 1999 and ending in August 2000, . State grants to fund the State's share of these contracts were disbursed from the Georgia Department ofEducation to the Board in the same.twelve months, As ofJune 30, 2000, compensation under these employment contracts had been earned, but .tWo ofthe twelve monthly payments, due for July and August 2000, had not been made..Payments for these two months were made and recorded as expenditilres by the Board subsequent to June 30, 2000. Also, the State's portion of the compensation paid in July and August 2000 was received and recorded as revenue in the fiscal year subsequent to. June 30,' 2000.' Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30,1999, were recorded in the year ended June 30, 2000. Generally accepted accounting principles require that revenues be recorded when available and measurable and that expenditures be'recorded when 
. incurred, rather than when funds are received or disbursed. T'. ' .. 
BUDGET 
 
The Berrien County Board of Education's budget is a complete financial planJor the Board's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is rc' no statutory p,rohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds isprepared.by fund; function and object..The legal level ofbudget control was established by the Board at the aggregate level. 'The budget for governmental funds was prepared on . a basis other. than generally accepted accounting principles. " ..',  
 
The budget process begins when the,Board's administration prepares a tentative budget for the 
 
Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at, 
 
'least once in a newspaper of general Circulation iii the locality. At the next regular meeting of the 
 
Board after advertisement, the Board receives comments on the tentative budget, makes revisions as 
 
necessary and adopts a final school budget. This final budget is.then submitted, in accordance with 
 
provisions of the Quality Basic Education Act, OCGA Section 20-2-167(c), to the Georgia 
 
. Department of Education. The Board may increase or decrease the budget at any time during the 
 
year. All unexpended budget authority lapses at fiscal year-end. 
 
- ..... ' 
 
. ~'. 
 
., 
 
.' CASH AND CASHEQUIVAI:.ENTS 
 
". '.I 
 
, ,f 
'" 
 
-' , 'j. 
 
, 
 
'.OJ' 
 
r.'COMPOSITIQN OF DEPOSITS" ,( 'l:- 
 
., 
 
,r 
 
Cash and cash equivalents consist ofdeposits in authorized financial institutions. Georgia' Laws 
 
OCGA 45-8-14 authorize the Board to deposit its funds in one or more solvent banks, insured 
 
Federal savings and.loan associations, or insuredState chartered building and loan associations. 
 
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J 
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- 10- 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
INVESTMENTS 
 
COMPOSITION OF INVESTMENTS Investments made by the Board in nonparticipating interest-earning contracts (such as certificates of deposit) and repurchase agreements are reported at cost. Participating interest-earning contracts and money market investments with a maturity at purchase ofone year or less are reported at amortized cost. Both participating interest-earningcontracts and money market investments with a maturity at purchase greater than one year are reported at fair value. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Board to invest its funds, In selecting among options for investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following: 
 
(I) Obligations issued by the State of Georgia or by other states, . 
 
(2) Obligations issued by the United States government, 
 
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency, 
 
(4) Obligations of any corporation of the United States government, 
 
(5) Prime banker's acceptances, 
 
(6) The Local Government Investment Pool administered by the State of Georgia, Office of 
 
Treasury and Fiscal Services, 
 
. 
 
(7) Repurchase agreements, and 
 
(8) Obligations of other political subdivisions of the State of Georgia. 
 
RECEIVABLES 
 
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are' recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables. 
 
PROPERTY TAXES 
 
The Berrien County Board of Commissioners fixed the property tax levy for the 1999 tax year . (calendar year) on November 23,1999 (levy date). Taxes were due on February 10, 2000, The lien date for property taxes was January I, 1999. Taxes collected within the current fiscal year or within 
 
- 11 - 
 
 BERRIEN COUNTY BOARD OF EDUCAnON 
 
EXHIBIT "D" 
 
.NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 3D. 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
60 days after year-end are reported as revenue in fiscal year 2000. The Berrien County Tax 
 
Commissioner bills and collects the property taxes for the Board of Education, withholds 2.5% of 
 
taxes collected as a fee for tax collection and remits the balance of taxes collected to the Board. 
 
j' . 
 
,,' 
 
The tax millage rate levied for the 1999 tax year (calendar year) for.the Berrien County Board of 
 
Education was as follows (a miIIequals $1 per.thousand dollars ofassessed value):' 
 
f 
 
t 
 
 r -.y " 
 
School Operations 
 
.,, ,.' ,, 
 
't' . 
 
10.50 mills 
 
. SALES TAXES: 
 
,U 
 
,. 
 
r: .', 
 
Special Purpose Local Option Sales Tax is to be used for capital outlay for educational purposes and 
 
debt service. Special Purpose Local Option Sales Tax revenue during the fiscal year amounted to 
 
$ I ,270,42 1.85 and was recorded in the Debt Service Fund. The State will terminate collection of 
 
this tax once an additional $6,271,836.46'has been collected or on December 31,2002, whichever 
 
occurs 
, 
 
f.irst. 
 
. r " ~; . : \'  
 
, .. 
 
INVENTORIES 
 
FOOD INVENTORIES' 
 
.' 
 
.' i 
 
Inventories of donated food commodities used in the preparation of meals are reported on the 
 
Combined Balance Sheet at their Federally assigned '1alue. Purchased foods inventories are reported 
 
on the Combined Balance Sheet at cost (first-in, first-out). Donated food commodities are recorded 
 
as revenues and'expenditures at the time commodity items are received. Purchased foods inventories 
 
. are recorded as expenditures at the time ofpurchase, The inventories reported on the balance sheet 
 
for donated food commodities and for purchased foods are equally offset by reservations of fund 
 
balance which indicates that these amounts do not constitute "available spendable; resources" even 
 
though they are a component of net current assets. 
 
Il. ,'" ", 
 
,, 
 
PREPAID ITEMS 
 
Payments made to vendors for services that will benefit periods subsequent to June 30, 2000, are recorded as prepaid items. 
 
. : GENERAL OBLIGATION.BONDS j'. 
 
,.,. 
 
The Board issues general obligation bonds to provide funds for the acquisition and construction of 
 
major capital facilities. Bond premiums and discounts, as well as issuance costs, are recognized in 
 
the financial statements during the year bonds are issued. General obligation bonds are direct 
 
obligations and pledge the full faith and credit ofthe government. The outstanding amount ofthese 
 
.bonds is'recorded in the General Long-Term Debt Account Group. 
 
r, . 
 
, 
 
. ~. 
 
,1 
 
!- ,12 - 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "0" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
INTERFUND TRANSACTIONS 
The Board has the following types of interfund transactions: 
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed, 
Operating transfers are recorded for all interfund transactions other than reimbursements. 
MEMORANDUM ONLY - TOTAL COLUMNS 
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis, Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles, Neither are such data comparable to a consolidation, Interfund eliminations have not been made in the aggregation of this data, 
Note 2: DEPOSITS AND INVESTMENTS 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45~8-I2 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum ofmoney which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate ofthe face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction ofthe amount ofdeposit insurance, If a depository elects the pooled method (OCGA 45-8-13, I) the aggregate ofthe market value ofthe securities pledged to secure a pool ofpublic funds shall be not less than I 10 percent ofthe daily pool balance. OCGA Section 45-8- I I (b) provides an officer holding public funds may, in his discretion, waive the requirement for security in the case ofoperating funds placed in demand deposit checking accounts. 
Acceptable security for deposits consists of anyone of or any combination of the following: 
(I -) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia, 
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, 
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia, 
 
- 13- 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT"D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 2: DEPOSITS AND INVESTMENTS: 
 
(4) Bonds, bills, notes, certificates of indebtedness or otherobligation's of the counties or municipalities of the State of Georgia, 
 
. I.. ' 
 
.i:..  
 
(5) Bonds of any public authority created by the laws of the State of Georgia, providing that 
 
.. ' the statute. that created the authority authorized the use of the bonds for this purpose, 
 
, 
 
.0 .... 
 
. 
 
f 
 
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the 
 
State of Georgia, and 
 
 '). ., _. ' ,. f' t' '; 
 
': " 
 
.. --, 
 
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary 
 
corporation of the United States government,' which are fully: guaranteed by the United 
 
States government both as to principal and interest or debt obligations issued by the Federal 
 
:,.Land Bank', the Federal Home Loan Bank, the Feder,!1 Intermediate Credit Bank, the 
 
Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage 
 
. ,.,r Association, and the Federal National MortgageAssociation. '. 
 
,. 
 
, '.' 
 
.' , . 
 
CATEGORIZATION OF DEPOSITS 
 
At June 30, 2000, the bank balances were $8,460,404.27. The amounts ofthe total bank balances are 
 
classified into three categories of credit risk: 
 
' " ',., 
 
.. .. 
 
Category I - Cash that is insured (e.g., Federal depository insurance) orcollateralized with 
 
securities held by the Board or by the Board's agent in the Board's name. , 
 
. ,Category 2,' Cash collateralized with securities held'by the pledging financial institution's 
 
, trust department or agent in the Board's name.' J,: ':', '.' ' . 
 
.Category 3 - Uncollateraliz~d deposits. (This includes any bankbahince that is collateralized 
 
n , . . . with securities' held 'bythe pledgingfimmcial institution, or by, its .trust 
 
, ,', 
 
' . 'department or agent but not in the Board's name.) 
 
, ., 
 
" 
 
-, 
 
.. ,i 
 
:~ ... ~,~ ... .,f~ 
 
-,". 
 
'" 
 
. , The Board's deposits are classified by risk category at June 30, 2000, as:follows: 
 
, '. 
 
.1: : 
 
,.. 
 
Risk Category 
 
Bank Balance 
 
. I '. " ( 
2 .3 . d4l 
 
. ~ 10 ':.:11(' 
 
_it.". i 
 
{ 
 
I.. ~, 
 
", '. , 
 
$ 617,451:01 7,006,168.18 ' 836,785,08 
 
Total 
." 
 
.: . 
 
t _  .,. 
 
$ 8.460.404.27 
", 
 
CATEGORIZATION OF INVESTMENTS 
 
:AtJune 30; 2000, the carrying value of the Board's'total'investments was $1,218,639.97 which is 
 
materially the same as fair value. This investment consisted, entirely of funds invested in the Local 
 
Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal 
 
Services which are not required to be categorized since the Board did not own any specific 
 
~r_-14_ 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 2: DEPOSITS AND INVESTMENTS 
 
identifiable securities in the pool. The investment policy ofthe State of Georgia, Office ofTreasury and Fiscal Services for the Local Government Investment Pool (Primary Liquidity Portfolio) does not provide for investment in derivatives or similar investments, A description of the Primary Liquidity Portfolio is as follows: 
 
The Primary Liquidity Portfolio consists of Georgia Fund I, which is a combination local and state government investment pool, and Fund 6, Georgia Fund I is a stable net asset value investment pool which follows Standard and Poor's criteria for AAArn rated money market funds. The pool is not registered with the SEC as an investment company but does operate Georgia Fund I in a manner consistent with Rule 2a-7 ofthe Investment Company Act of 1940 and is considered to be a Rule 2a7 like pool. The pool's primary objectives are safety of capital, investment income, liquidity and diversification while maintaining principal ($1.00 per share value), Net asset value is calculated weekly to ensure stability. The pool distributes earnings (net of management fees) on a monthly basis and values participant's shares sold and redeemed based on $1.00 per share. Pooled cash and cash equivalents and investments are reported at cost which approximates fair value. The pool does not issue any legally binding guarantees to support the value ofthe shares, Participation in the pool is voluntary and deposits consist of funds from local governments; operating and trust funds of Georgia's state agencies, colleges and universities; and current operating funds of the State of Georgia's General Fund. 
 
Investments in Georgia Fund I and Fund 6 are directed toward short-term instruments such as U, S, 
 
Treasury obligations, securities issued or guaranteed as to principal and interest by the U. S, 
 
Government or any of its agencies or instrumentalities, banker's acceptances and repurchase 
 
agreements. The weighted average maturity of Georgia Fund I may not exceed 60 days, The 
 
weighted average maturity for Georgia Fund I on June 30, 2000, was 23 days, The average 
 
investment duration for Fund 6 on June 30, 2000, was ,80 year, 
 
. 
 
Note 3: NON-MONETARY TRANSACTIONS 
 
The Board receives food commodities from the United States Department ofAgriculture (USDA) for 
 
school breakfast and lunch programs. These commodities are recorded at their Federally assigned 
 
value, See Note 1 - Inventories 
 
' 
 
Note 4: RISK MANAGEMENT 
 
The Board is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster and unemployment compensation, 
 
The Board has obtained commercial insurance for risk ofloss associated with torts, assets and job related illness or injuries to employees, The Board has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Board's insurance coverage in any of the past three years, 
 
- 15 - 
 
 . BERRIEN COUNTY BOARD OF EDUCAnON 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
. JUNE 30, 2000 
 
Note 4: RISK MANAGEMENT 
 
' .. : 
 
.. The Board has'elected to 'self-insure for all 'losses related to natural disaster. In addition, the Board 
 
has elected to self-insure for errors or omissions, which includes;among.other risks, risks for sexual 
 
harassment and discrimination. .The Board hils not experiencedany.losses related to these risks in 
 
the past three years. 
 
,.: . . ( 
 
, ., 
 
The Board is self-insured with regard tounemployment compensation claims, The Board accounts 
 
for claims within the' same fund that the employee's salary and :benefits were paid.' Glaims are 
 
accounted for with expendi~ure and liability being reported 'when it is probable that a loss .has 
 
occurred; and the amount of that loss can be reasonably estimated.. 
 
,_, I, 
 
i -  , . ' I 
 
.:.'~, i . ; 
 
.Changes 'in the unemployment compensati~n claims liability during the last two fiscal years are as 
 
follows:' 
 
, 
 
':"' 
 
, 
 
1999 ',l 2000 . . ') 
 
. " 
 
"$ 
 
"$ 
 
., :.~,"".' 
 
j c.' 
 
Beginning'.. Claims and .. 
 
of Year 
Liability .. 
 
(,::hanges in, 
'.Estimates ' .... 
 
1.615.00 $ 
 
765.00 $ 
 
340.00' $ 
 
6) 17.07 $ 
 
,. 
, 
I 
Claims Paid 
2,040.00 4.514.58 
 
..,. 
 
End of Year 
 
LiabiliJv 
 
". 
 
$ 
 
340.00. 
 
$ 
 
1.942.49 . 
 
The Board has purchased surety bonds.t,o provide additional insurance coverage as follows: 
 
... 
 
. 
 
T. J J. 
 
 
 
 
 
 
 
J '. , 
 
. 
 
Pc>sition Covered 
 
Amount 
.... 'r 
 
, 
 
Superintendent 
 
 
 
.' All Employees (per LOss) 
 
... I '.~. 
 
, .,.,... t 
 
$ 20,000,00 
$ ?,OOO,OOi 
 
Notes: OPERATING LEASES 
 
. " ,. 
 
Berrien County Board of Education has entered into various leases as lessee for building space and 
 
copiers. These leases are considered for accounting purposes to be operating leases, Lease 
 
expenditures for the' year ended June 30, 2000, amounted to $14,747,64, Future minimum'iease 
 
payments for these leases are as follows: 
 
. 
 
Year Ending 
 
"" 2001': ' 
 
., 
 
.' 
 
. :L 
 
',' . 
 
Note 6: GENERAL LONG-TERM DEBT 
 
Amount 
$_=>bIl..!J18<.!1,.,l,6~4 
 
" CAPITAL LEASES" '. 
 
' .1' 
 
. 
 
. _ " . ,. 
 
',' ,  
 
. 
 
The BeiTienCoun~yBOlii'd'()fEducatioh has, ente~ed into v~ous leaSe agree~ents as lessee for copy' 
 
machines and air 'conditioners, 
 
These 
 
lease 
 
agreements 
. 
 
qualify 
 
as 
 
capital 
 
.le'ases 
 
for 
 
accounting 
 
,- 16- 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 6: GENERAL LONG-TERM DEBT 
 
purposes and, therefore, have been recorded at the present value of the future minimum lease payments as of the date of their inception, 
 
1 GENERAL OBLIGATION DEBT OUTSTANDING General Obligation Bonds currently outstanding are as follows: 
 
Purpose 
 
Interest Rates 
 
Amount 
 
General Government - Series 1998 
 
4,0% - 4.4% $ 9,645,000.00 
 
The changes in General Long-Term Debt during the fiscal year ended June 30, 2000, were as follows: 
 
Capital Leases 
 
General Obligation 
Bonds 
 
Total 
 
BalanceJuly I, 1999 
 
$ 142,449.27 $10,615,000.00 $10,757,449.27 
 
Deductions Debt Retired 
Balance June 30, 2000 
 
'134.571.95 
 
970.000,00 1.104.571.95 
 
$ 7,877.32 $ 9.645.000.00 $ 9,652.877.32 
 
At June 30, 2000, payments due by fiscal year which includes principal and interest for these items are as follows: 
 
Fiscal Year Ended June 30 
 
Capital Leases 
 
General Obligation 
Bonds 
 
Total Debt 
 
2001 2002 2003 2004 2005 2006 - 2010 
Total Principal and Interest 
Deduct: Imputed Interest 
 
$ 7,986.55 $ 1,423,230.00 $ 1,431,216.55 1,427,630.00 1,427,630.00 1,434,170,00 1,434,170.00 1,443,105,00 1,443,105,00 1,454,175.00 1,454,175,00 4,431 ,455.00 4,431,455.00 
$ 7,986,55 $11.613.765.00 $11.621.751.55 
109.23 
 
Net Present Value of Future Minimum Lease Payments ,'$ 
 
7877.32 
 
- 17 - 
 
 BERRIEN COUNTY BOARD OF EOUCAnON 
 
EXHIBIT "0" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 7: ON-BEHALF PAYMENTS 
 
, 
" 
 
The' Board has recognized revenues and expenditures in the amount of $274,793,14 for health insurance and retirement contributions paid on the Board's behalf by the following State Agencies, 
 
Georgia Department of Education Paid to the Georgia Department of Community Health For Health Insurance of Non-Certified Personnel In the amount of$220,215,64 
 
Paid to the Teachers Retirement System of Georgia _, 
 
For Teachers Retirement System (TRS) Employer's Cost 
 
In the amount of $6,342,50, '..~ 
 
',' '. 
 
Office of Treasury and Fiscal Services Paid to the Public School Employees Retirement System For Public SchOOl Employees Retirement (PSERS) Employer's Cost . In the amount of$48,235,00 ' 
, 
Note 8:' SIGNIFICANT COMMITMENTS 
 
The following is an analysis ofsignificant outstanding construction or renovation contracts executed by the Board as of June 30, 2000, together with funding available: 
 
Project 
 
" 
 
Unearned' Executed Contracts 
 
Funding Available From State 
 
New Berrien County High School 00G/99S-6 I 0-003 .. 
. 
 
$ 2,360,544,16 502.247.19 $ 236,571.00 
$ 2,862,791,35 $ 236,571 00 
 
The amounts described in this note are not reflected in the general purpose financial statements, 
 
Note 9: CONTINGENT LIABILITIES 
 
Amounts received or receivable principally from the Federal government are subject to audit and 
 
review by grantor agencies, This could result in requests for reimbursement to the grantor agency 
 
for any' expenditures which are disallowed under grant terms, The Board believes that such 
 
disallowances, if any, will be immaterial to its overall financial position, 
 
, 
 
' 
 
The Board is a defendant in various legal proceedings pertaining to matters incidental to' the' performance of routine Board operations, The ultimate disposition of these proceedings is not presently determinable, but is not believed to be material to the general purpose financial statements, 
 
,- 18 - 
 
 BERRIEN COUNTY BOARD OF EDUCATION 
 
EXHIBIT "0" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL SpATEMENTS 
 
JUNE 30, 2000 
 
Note 10: RETIREMENT PLANS 
 
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) 
 
TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by local school systems are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan, TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute, The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts, 
 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Board who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS, The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary, The required employer contribution rate is 11,29% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows: 
 
Fiscal Year 
 
Percentage Contributed 
 
Required Contribution 
 
2000 1999 1998 
 
100% 100% 100% 
 
$ 1,180,179.40 $ 1,213,016,25 $ 1,115,688,99 
 
- 19 - 
 
 BERRIEN COUNTY BOARD OF EDUCATION, 
 
COMBINING BALANCE SHEET 
 
1" 
 
SPECIAL REVENUE FUND 
 
JUNE 30, 2000 
 
ASSETS 
Cash and Cash Equivalents , " 
Accounts Receivable 
" 
, Inventories Food Donated Commodities Purchased Food 
 
" 
 
. Total Assets " - 
 
., 
 
-" " 
 
r 
 
.2 
" 
, 
; 
" 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Cash Overdraft Accounts Payable Salaries Payable' Exp\red Grant Balances Payable 
Total Liabilities 
FUND EQUITY 
Fund Balances Reserved For Continuation of Federal Programs For Inventories Food Donated Commodities Purchased Food Unreserved Undesignated 
Total Fund Equity 
 
- 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
$ ,3,30,048,73 $ 
, 
 
, 40,823,60 
 
3,552,85 
 
, 
 
,)" ..'1 
y 
;.. 
 
. 
,- 31,708.41 
10,737.42 
 
~ 
 
.d 
I"~. 
 
$ 
 
376,047.41 $ 
 
40,823.60 
 
,, 
 
" 
 
,- , 
 
., 
 
$ 
 
3,585.01 $ 
 
11,376.82 
 
46,885.96 
 
29,446.78 
 
$ 
 
50,470,97 $ 
 
40,823.60 
 
$ 
 
31,708.41 
 
10,737.42 
 
283,130.61 $ 
 
0.00 
 
$ 
 
325,576.44 $ 
 
0,00 
 
Total Liabilities and Fund Equity 
 
$ 
 
376,047.41 $ =~.;4:.::0:.;;,8:::;2~3.~60~ 
 
See notes to the general purpose financial statements. 1,- 20 
 
 EXHIBIT "E" 
 
FEDERAL PROGRAMS 
 
OTHER PROGRAMS 
 
TOTALS 
 
JUNE 30, 2000 
 
JUNE 30,1999 
 
$ 
 
680,040.88 
 
$ 1,050,913.21 $ 
 
536,933.02 
 
157,310.63 $ 
 
6,834.00 
 
167,697.48 
 
123,536.12 
 
31,708.41 10,737.42 
 
26,080.04 11,778.33 
 
$ 
 
837,351.51 $ 
 
6,834.00 $ 1,261,056.52 $ =~6:=;:98~,3~2;;,7;;;:.5~1 
 
$ 
 
$ 
 
609,809.52 
 
77,172.88 
 
150,369.11 
 
$ 
 
837,351.51 $ 
 
6,834.00 $ 6,834.00 $ 
 
6,834.00 624,771.35 $ 153,505.62 150,369.11 
935,480.08 $ 
 
32,445.94 131,967.38 
2,596.02 
167,009.34 
 
$ 
 
291,418.78 
 
$ 
 
31,708.41 
 
10,737.42 
 
26,080.04 11,778.33 
 
$ 
 
0.00 $ 
 
0.00 
 
283,130.61 
 
202,041.02 
 
$ 
 
0.00 $ 
 
0.00 $ 
 
325,576.44 $ 
 
531,318.17 
 
$ 
 
837,351.51 $ 
 
6,834.00 $ 1,261,056.52 $ =~6:;::98~,3~2;;,7;;;:.5~1 
 
,,21 " 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
SPECIAL REVENUE FUND YEAR ENDED JUNE 30 2000 
 
- 
 
REVENUES 
 
i~ 
 
State Funds Federal Funds Other Funds 
 
. Total Revenues , EXPENDITURES 
 
Current Instruction 
 
.o,r 
 
Support Services 
 
Pupil Services 
 
Improvement of Instructional Services 
 
Educational Media Services 
 
General Administration 
 
School Administration 
 
Maintenance and Operation of Plant 
 
Student Transportation Services 
 
Other Support Services 
 
Food Services Operation' 
 
Enterprise Operations 
 
Capital Outlay 
 
Total Expenditures 
 
\' 
.. " 
 
Excess of Revenues over (under) Expenditures 
 
OTHER FINANCING SOURCES 
 
Operating Transfers In 
 
Excess of Revenues and Other Financing Sources ;~ .,. 1  over (under) Expenditures 
 
FUND BALANCE JULY 1 
 
" 
 
Food Inventory - Net Cha.nge in, Period 
 
c 
 
Donated Commodities 
 
Purchased Food 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOl7TERY ' PROGRAMS 
 
~ 
'\:$ , 
 
79,320,00: $'. 773,918,04 340,698,00 
 
- , 354,463,82 
 
$ 1,193,936,04 $ 
 
354,463,82 
 
$ 
 
$ 1,102,121.93 10,7J4,5:!. 
 
. 
$ 1,112,846,45 $ 
 
$ 
 
81,089,59 $ 
 
314,556:15 31,707,95 119,25 994,91 4,14 6,042,97 5,310,00 
2,580,00 361,315,37 
-6,851,55 
 
$ 
 
81,089,59 $ 
 
239,899,39 
 
, 
 
" 
 
... 
 
5,628,37 
 
-1,040,91 
 
6,851,55 
0,00 0,00 
 
FUND BALANCE JUNE 30 See notes to the general purpose financial statements, 
- 22- 
 
$ 
 
325,576.44 $ ====O~,~OO;:,. 
 
 EXHIBIT"F" 
 
FEDERAL PROGRAMS 
 
OTHER PROGRAMS 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ $ 2,715,567.27 
$ 2,715,567.27 $ 
 
60,000.00 $ 60,000.00 $ 
 
493,783.82 $ 3,489,485.31 
340,698.00 
4,323,967.13 $ 
 
411,513.72 2,768,727.55 
321 ,208.19 
3,501,449.46 
 
$ 
 
901,100.89 $ 
 
249,047.87 229,213.99 
993.00 181,157.52 
4,187.60 23,071.93 
272.82 1,442,703.28 
157.50 
 
$ 3,031 ,906.40 $ $ -316,339.13 $ 
 
10,174.23 $ 61,532.60 
149.57 
143.60 
72,000.00 $ -12,000.00 $ 
 
1,225,831.27 $ 
342,288.42 229,482.81 
1,987.91 181,161.66 
.4,187.60 29,114.90 
5,726.42 1,442,703.28 1,102,279.43 
10,724.52 2,580.00 
4,578,068'.22 $ 
-254,101.09 $ 
 
949,195.28 
271,932.13 174,097.42 
189,434.02 639.03 
22,833.35 691.82 
909,630.84 1,097,000.28 
3,615,454.17 
-114,004.71 
 
24,920.35 
$ -291,418.78 $ 291,418.78 . 
 
12,000.00 
 
43,771.90 
 
0.00 $ 0.00 
 
-210,329.19 $ 531,318.17 
 
-114,004.71 641,477.88 
 
5,628.37 -1,040.91 
 
5,282.04 -1-.437.04 
 
$ 
 
0.00 $ 
 
0.00 $ 
 
325,576.44 $ _....:5~3.l.l1,311il8~.lb7 
 
-23- 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET CAPITAL PROJECTS FUND JUNE 30 2000 
 
ASSETS Cash and Cash Equivalents Investments Accounts Receivable 
 
I. 
-'--".,;. 
 
. BOND PROCEEDS 
 
SPECIAL PURPOSE LOCAL OPTION SALES TAX 
 
$ 4,003,643.98 $ 
 
99,523.06 
 
692,838.58 3,048.04 
 
.5,25,801.39 
 
Total Assets 
 
\ 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
,.... 
 
Cash Overdraft 
 
.. 
 
Accounts Payable 
 
Contracts Payable 
 
Retainages Payable 
 
Total Liabilities 
 
Ii', 
r 
 
FUND EQUITY 
 
Fund Balances 
 
Reserved 
 
For Purposes of Bond Issue 
 
'c 
 
For SPLOST Projects 
 
For State Capital OuUay Projects 
 
Unreserved 
 
Undesignated 
 
Total Fund Equity 
 
Total Liabilities and Fund Equity 
 
$ 4,699.530.60 $ 
 
625,324.45 
 
" 
 
. ,. I,"'. 
 
$ 
 
, 6,442.63. 
367,390.86 . 
 
731,641.19' 
 
>- 
$ 1,105,474.68 
 
$ . 3,594,055.92 $ 
 
625,324.45 
 
0.00' $ 3,594,055.92 $ 
 
0.00 625,324.45 
 
$ 4,699,530.60 $ ~~6~2;:,5,~32:;;4:;;.4~5~ 
 
See notes to the general purpose financial statements. - 24- 
 
 EXHIBIT"G" 
 
LOTIERY PROJECT 
 
TOTALS 
 
JUNE 30, 2000 
 
JUNE 30,1999 
 
$ 
 
224,524.01 $ 4,327,691.05 $ 3,296,412.93 
 
1,218,639.97 
 
7,716,635.65 
 
3,048.04 
 
71,257.03 
 
$ 
 
224,524.01 $ 5,549,379,06 $ 11,084,305.61 
 
$ 
 
$ 
 
6,442.63 
 
367,390,86 
 
731,641.19 
 
$ 1,105,474.68 $ 
 
45,583,70 
294,795,47 77,997,80 
418,376.97 
 
$ 3,594,055,92 $ 10,122,272,15 
 
625,324.45 
 
517,370.49 
 
$ 
 
224,524.01 
 
224,524.01 
 
26,286,00 
 
0.00 
 
0.00 
 
0,00 
 
$ 
 
224,524.01 $ 4,443,904.38 $ 10,665,928.64 
 
$ 
 
224,524,01 $ 5,549,379.06 $ 11,084,305,61 
 
.. 25 .. 
 
 BERRIEN COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
CAPITAL PROJECTS FUND YEAR ENDED JUNE 30, 2000 
 
REVENUES 
Other Funds 
EXPENDITURES 
Current Support Services Business Administration' 
Capital Outlay Land and Land Improvements Building and Building Improvements 
 
BOND PROCEEDS 
 
SPECIAL PURPOSE LOCAL OPTION ,SALES TAX 
 
,, .' 
 
$ 
 
'414,793,85 $ 
 
31,182,11 
 
_. -- - _. . 
 
$ 
 
3,175,00 $ 
 
47,433,94 6,667,401,14 
 
30,00 
 
Total Expenditures 
 
,$ 6,718,010,08 $ 
 
30,00 
 
Excess of Revenues over (under) Expenditures ,;, 
OTHER FINANCING SOURCES (USES) 
Operating Transfers In Operating Transfers Out 
 
$ 6,303,216,23 $ 
 
. 
$ 
 
$ 
-, 
225,000,00 
 
31,152,11 
225.000,00 148,198,15 
 
Total Other Financing Sour"!'s (Uses) 
 
$ 
 
225.000,00 $ 
 
76,801,85 
 
Ex~ess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
 
$ -6.528.216,23 $ 
 
107.953,96 
 
FUND BALANCE JULY 1 
 
10.122.272,15 
 
517.370.49 
 
FUND BALANCE JUNE 30 
 
oc 
' ,$, 
 
...'\. 
 
3.594.055,92 $ 
 
625.324.45 
 
.... 
 
-. 
 
See notes to the general purpose financial statements, ,"-26- 
 
 EXHIBIT "H" 
 
LOTIERY PROJECT 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ 
 
0.00 $ 
 
445,975.96 $ 
 
683,405.60 
 
$ 
 
3,205.00 $ 
 
4,671.40 
 
$ 
 
2,225.84 
 
49,659.78 
 
6,609.15 
 
6,674,010.29 
 
1,168,233.72 
 
$ 
 
8,834.99 $ 6,726,875.07 $ 1,172,905.12 
 
$ 
 
-8,834.99 $ -6,280,899.11 $ -489,499.52 
 
$ 
 
207,073.00 $ 
 
432,073.00 $ 
 
26,286.00 
 
373,198.15 
 
-70,181.43 
 
$ 
 
207,073.00 $ 
 
58,874.85 $ 
 
-43,895.43 
 
$ 
 
198,238.01 $ 6,222,024.26 $ -533,394.95 
 
26,286.00 
 
10,665,928.84 
 
11,199,323.59 
 
$ 
 
224,524.01 $ 4,443,904.38 $ 10,665,928.84 
 
- 27 
 
 BERRIEN COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30 2000 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
 
- 
 
CFDA --NUMBER 
 
'\~ I Agriculture. U, S. Department of 
Child Nutrition Cluster Pass-Through From Georgia Department of Education Food and ~utrition Program Food Services School Breakfast Program National School lunch Program 
 
10.553 10.555 
 
PASSTHROUGH 
ENTITY ID 
NUMBER-- 
 
FEDERAL REVENUE IN PERIOD 
', 
 
EXPENDITURES IN PERIOD 
,. 
 
N/A 
 
$ 182,798.76 
 
C 
(2) 
 
N/A 
 
520,543.70 $ 
 
1,042,270.87 (3) 
 
Total Child Nutrition Cluster 
 
$ 703,342.46 $ 
 
1,042,270.87 
 
Other Programs PassThrough From Georgia Department of Education Food and Nutrition Program Food Distribution Program (1) 
Total U. S. Department of Agriculture 
 
10,550 
~ ~. 
 
N/A 
 
70,575,58 " -$ 773,918.04 $ 
 
70,575.58 1.1 12.846.45 
 
Corporation for National and Community Service Pass-Through From Georgia Department of Education Learn and Serve America School and Community Based Programs 
 
94.004 
 
N/A 
 
$ 
 
5.000.00 $ 
 
5.000.00 
 
Education, U. S. Depa~ment of 
 
Pass-Through From Georgia Department of Education 
 
Elementary and Secondary Education Act 
 
Title I 
 
Grants to Local Educational Agencies 
 
Migrant Education 
 
Title II 
 
Eisenhower Professional Development TiUeVI 
 
, .. 
 
Class Size Reduction 
 
Innovative Education Program Str:Btegies 
 
Goals 2000 
 
State and Local Education Systemic Improvement 
 
Grants 
 
Safe and Drug-Free Schools 
 
Stewart B. McKinney Homeless Assistance Act 
 
Education for Homeless Children and Youth 
 
Vocational Education Basic Grants to States. 
 
High School Program 
 
Basic Grant 
 
84.010 ' 84.011_ 
84.281 84.340 84.298 
84.276 84.186 84.196 
84.048 
 
N/A 
 
$ 517.922.46 $ 
 
517.928.36 (3) 
 
N/A 
 
1.874.822.44 
 
 '2.161..730.39 (4) 
 
N/A . -:,..., 
N/A 
N/~ 
 
16,000.00 
80.803.00 20.864.32 
 
20.544.98 (3) 
86.792.17 (3) 20.864.32 
 
N/A 
 
130.949.00 
 
136.784.61 (3) 
 
N/A 
 
12.382.00 
 
13.712.44 (3) 
 
NlA 
 
4.333.73 
 
4.333.73 
 
NlA 
 
38,960.00 
 
38.960.00 
 
Total U. S. Department of Education 
 
$ 2.697,036.95 $ 3.001 ,651.00 
 
Justice. U. S. Department of Pass-Through From Council of Juvenile Court Judges of Georgia Juvenile Accountability Incentive Block Grant Pass-Through From Georgia Children and Youth Coordinating Council S.T.A.R. Program 
 
16.523 16.540 
 
N/A 
 
$ 
 
4.250.00 $ 
 
N/A 
 
25,000:00 
 
4.993.61 (3) 25,000.00 
 
Total U; S. Department of Justice 
 
$ 29.250.00 $ 
 
29.993.61 
 
... .-28- 
 
 BERRIEN COUNTY BOARD OF EDUCATION . SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30 2000 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
Labor, U. S. Department of Pass~Through From South Georgia Regional Development Center Job Training Partnership Act 
OTHER FEDERAL ASSISTANCE 
Justice. U. S. Department of Pass~ Through From Georgia Children and Youth Coordinating Council In-School Probation 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
NUMBER 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
17.250 
 
N/A 
 
$ 10,187.92 $ 
 
10,512.20 (3) 
 
16.0FA 
 
NJA 
 
$ 
 
3,342.40 $ 
 
14,743.20 (3) 
 
Total Federal Financial Assistance 
 
$ 3,518,735.31 $_.,,;;4,,",1.:.;74::.,7:,;4~6:;;.4~6 
 
NJA = Not Available 
 
Notes to the Schedule of Expenditures of Federal Awards 
 
(1) The amountS shown for the Food Distribution Program represents the Federally assigned value of nonmonetary 
 
assistance for donated commodities received andlor consumed by the system during the current fiscal year. 
 
(2) Expenditures for the School Breakfast Program were not maintained 
 
. 
 
separately and are included in the 2000 National School Lunch Program. 
 
(3) Expenditures for this program include State, and/or Other Funds. 
 
Expenditures are not maintained by fund source. 
 
(4) Include Federal Assistance of $1 ,406,565.55 provided to sUbrecipients, 
 
Major Programs are identified by an asterisk (.) in front of the CFDA number. 
 
The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the Berrien County Board of Education and is presented on the modified accrual basis of accounting which is the basis of accounting used in the presentation of the general purpose financial statements. 
 
See notes to the general purpose financial statements. 
 
-29" 
 
 BERRIEN COUNTY BOARDOF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30 2000 
 
SCHEDULE "2" 
 
': 
AGENCY/FUNDING 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
--GRANTS 
Community Affairs, Georgia Department of Local Assistance Grant 
 
";1 
 
$ 
 
10,000.90 $ 
 
10,000.00 
 
-CoJuunvceilnoilfeJOuvffeennidleerCsouPTr:ot gJUradmges of Get?rgia 
 
,' 
 
$ 
 
750.00 
 
750.00 
 
Education, Georgia Department of 
 
Quality Basic Education 
 
General and Career Education Programs 
 
6,961,601.00 
 
6,961,601.00 
 
Special Education Programs 
 
1,031,914.00 
 
1,031,914.00 
 
" 
 
Remedial Education Program 
 
Media Center Programs 
 
" ,-' 
 
472,280.00 
 
301,802.00 
 
,~ 
 
~72,280.00 
 
301,802.00 
 
Slaff Development Programs 
 
79,357.00 
 
79,357.00 
 
Indirect Cost Pupil Transportation 
 
1,890,358.00 
 
1,890,358.00 
 
Regular 
 
381,085.00 
 
381,085.00 
 
Bus Replacement 
 
117,672.00 
 
117,672.00 
 
Middle SchoOl Incentive Program 
 
Special Instructional Assistance 
 
, 
 
In-School Suspension 
 
266,962.00 249,988.00 69,420.00 
 
266,962.00 249,988.00 
69,420.00 
 
Migrant Mid-term Adjustment Counselors Grades 4 and 5 
 
4,103.00 '28,123.00; . 
 
4,103.00 . 28,123.00 
 
Technology Specialist 
 
28,842.00 
 
28,842.00 
 
Local Five Mill Share 
 
-1,203,720.00 
 
-1,203,720.00 
 
Educational Equalization Funding Grant Food Services Vocational Education 
 
942,055.00, 76,683.00 
 
. r 79,320.00 
 
942,055.00 79,320.00 76,683.00 
 
Other State Programs 
 
Alternative Program At-Risk Summer School Program Health Insurance Innovative Progra'ms Mentor Teacher Program Remedial Summer School Program Teachers' Retirement 
 
96,605.00 
 
13,121.-32 
 
' 220,215.64 
 
'.. . 
 
5,000.00 
 
-1' -. 
 
1,458.00 
 
-4;954.40" C 
 
,'. 
 
6,342.50 
 
96,605.00 13,121.32 220,215.64 5,000.00 1,458.00 4,964.40 6,342.50 
 
Lottery Programs 
 
Assistive Technology Computers in the Classroom 
 
15,148.00 70,201.00 
 
15,148.00 70,201.00 
 
Human Resources, Georgia Department of Family Connection 
 
50,000.00 
 
50,000.00 
 
Office of School Readiness Pre--Kindergarten Program 
 
269,114.82 
 
269,114.82 
 
Office of Treasury and Fiscal Services Public School Employees Retirement 
 
48,235.00 
 
48,235.00 
 
CONTRACT Education, Georgia Department of Georgia Reading Challenge 
 
31,583.00 
 
31 ,583.00 
 
See notes to the general purpose financial statements. 
 
$ 12,126,789.86 $ - 30- 
 
493,783.82 $ 12,620,573.68 
 
 BERRIEN COUNTY BOARD OF EDUCATION SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS 
YEAR ENDED JUNE 30, 2000 
 
SCHEDULE "3" 
 
PROJECT 
Acquire, constructing and equipping one new high school facility; adding to, renovating. repairing. improving and equipping existing school buildings and other buildings and facilities useful or desirable in connection therewith; acquiring any necessary properly therefore, both real and personal; and to pay expenses incidental to accomplish the foregoing 
 
ORIGINAL ESTIMATED 
COST (1) 
 
CURRENT ESTIMATED COSTS (2) 
 
AMOUNT EXPENDED IN CURRENT 
YEAR (3) 
 
AMOUNT EXPENDED 
IN PRIOR YEARS 
 
$ 11,345:000,00 $ 11,345,000,00 $ 7,166,660,08 $ 2,331,757,07 
 
(1) The Board's original cost estimate as specified in the resolution calling for the imposition of the Local Option Sales Tax, 
(2) The Board's current cost estimate of total cost for the project, Includes all cost from project inception to completion, 
(3) The voters of Berrien County approved the imposition of a 1% sales tax to fund the above project and retire associated debt. Amounts expended for this project may include sales tax proceeds, state, local properly taxes and/or other funds over the life of the project. 
 
See notes to the general purpose financial statements, - 31  
 
 BERRIEN COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30, 2000 
 
SCHEDULE "4" 
 
Minimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis 
Salaries Operations Expenditures per Audit 
Amount of Underexpenditure for Total Allotment 
 
FOURTEEN WEIGHTED AND MEDIA CENTER 
PROGRAMS 
 
100% TEST FOR OPERATIONS PORTION OF FOURTEEN WEIGHTED PROGRAMS 
 
$ 
 
8,767,597,00 $ 
 
271,986,00 
 
$ 
 
8,477,166.89 
 
394,621,61 $ 
 
$ 
 
8,871,788.50 
 
333,563.50 
 
$ 
 
0,00 $====,;;;O~.O~O 
 
See notes to the general purpose financial statements. - 33 - 
 
 ~BERRIENCOUNTY BOARD OF EDUCATION 
BY ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS PROGRAM 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS 
YEAR ENDED JUNE 30 2000 
 
-~ 
 
, . GENERAL" AND CAREER EDUCATION PROGRAMS 
 
- , Kindergarten (.) 
Grades 1 - 3 (.) 
 
;; 
,. 
 
SubTotal' K-3 . 
., Grades 4 - 5 (.) 
 
Grades 6 - 8 (.) 
 
Grades 9 - 12 (.) 
 
.' 
 
High Sc~ool ~aborato~e~ (.) 
 
Vocational Education Laboratories (.) 
 
Total General and Career Education Programs 
 
SPECIAL EDUCATION PROGRAMS 
 
" RegUlar Programs 
 
Category.! (.) 
 
.... 
 
Category II (0) 
 
Category III (oJ 
 
Category IV CO) 
 
Category V (oJ 
 
Sub-Total- Regular 
 
Category VI (Gifted) (0) 
 
Total Special Education Programs 
 
REMEDIAL EDUCATION PROGRAM (.) 
 
Total Fourteen Weighted Programs 
 
MEDIA CENTER PROGRAMS 
 
Salaries Operations 
 
Total Media Center Programs 
 
ALLOTMENTS FROM GEORGIA DEPARTMENT OF 
 
REQUIRED 
 
ORIGINAL 
 
% 
 
ORIGINAL 
 
MID-TERM 
 
$ 
 
777,743.00 
 
$ 
 
699.968.70 $ 
 
0.00 
 
1,947,997.00 
 
1,753,197.30 
 
$ 2.725.740.00 90 $ 2,453.166.00 $ 
 
0.00 
 
}38.841.00 1,613,325.00 
859.290.00 
 
90 
 
754.956.90 
 
C 
 
90 
90 ' . 
 
1,451,992.50 773,361.00 
 
298.985.00 90 
 
269.086.50 
 
625.420.00 90 
 
562.878.00 
 
$ 6.961.601.00 
 
$ 6,265.440.90 $ 
 
0.00 
 
$ 
 
779,448.00 
 
$ 
 
701,503.20 $ 
 
0.00 
 
$ 
 
779.448.00 90 $ 
 
701.503.20 $ 
 
0.00 
 
252.466.00 90 
 
227.219.40 
 
$ 1.031.914.00 
 
$ 
 
928.722.60 $ 
 
0.00 
 
$ 
 
472.280.00 90 $ 
 
425.052.00 $ 
 
0.00 
 
$ 8,465.795.00 
 
$ 7.619.215.50 $ 
 
0.00 
 
$ 
 
242.420.00 90 '$ 
 
218.178.00 $ 
 
0.00 
 
59,382.00 100 
 
59,382.00 
 
$ 
 
301.802.00 
 
$ 
 
277.560.00 $ 
 
0.00 
 
Total Fourteen Weighted and Media Center Programs $ 8.767.597.00 
 
$ 7.896.775.50 $ 
 
0.00 
 
STAFF DEVELOPMENT PROGRAMS Cost of Instruction Professional Development 
Total Staff Development Programs (.) Identifies Fourteen Weighted Programs. 
See notes to the general purpose financial statements. 
 
$ 
 
25,774.00 
 
53.583.00 
 
$ 
 
25,774.00 $ 
 
53.583.00 
 
$ 
 
79.357.00 100 $ 
 
79.357.00 $ 
 
" - 34 - 
 
. ,. 
 
0.00 TI.OO 
0.00 
 
 SCHEDULE "5" 
 
EDUCATION TOTAL 
REQUIRED 
 
ACTUAL EXPENDITURES 
 
SALARIES 
 
OPERATIONS 
 
TOTAL 
 
AMOUNT OF UNDEREXPENDITURE 
FOR REQUIRED ALLOTMENT 
 
$ 
 
699,968,70 $ 
 
736,534,38 $ 
 
18,970.68 $ 
 
753,505.06 
 
1,753,197.30 
 
1,874,905.19 
 
55,113.93 
 
1,730.019.12 
 
$ 2,453,166.00 $ 
 
2,411,439.57 $ 
 
72,084.61 $ 2,483,524.18 $ 
 
0.00 
 
754,956.90 
 
862,467.84 
 
40,455.33 
 
902,923.17 
 
0.00 
 
1,451,992.50 
 
1,438,877.33 
 
53,347.63 
 
1,492,224.96 
 
0.00 
 
773,381.00 
 
838,902,43 
 
60,024.99 
 
898,927.42 
 
0.00 
 
269,086.50 
 
481,148.38 
 
15,738.86 
 
496,887.24 
 
0.00 
 
562,878.00 
 
543,912.02 
 
53,582.37 
 
597,494.39 
 
0.00 
 
$ 6.265.440.90 $ 
 
6,576,747.57 $ 
 
295,233.79 $ 6.871,981.36 
 
$ 
 
701,503.20 
 
$ 
 
39,998.87 $ 413,309.82 452,275.48 
19,843.60 89,544.24 
 
2,453.24 $ 3,668.27 10,599.14 
36.03 8,467.61 
 
42,450.11 416,978.09 482,874.62 
19,679,83 98,011.85 
 
$ 
 
701,503.20 $ 
 
1,014,770.01 $ 
 
23,224.29 $ 1,037,994.30 
 
0.00 
 
227,219.40 
 
222,361.41 
 
6,530.80 
 
228,892.01 
 
0.00 
 
$ 
 
928,722.60 $ 1,237,131.42 $ 
 
29,754.89 $ 1,286,888.31 
 
$ 
 
425,052.00 $ 
 
424.107.67 $ 
 
8,574.82 $ 
 
432,682.49 
 
0.00 
 
$ 7,619.215.50 $ 8,237,986.66 $ 
 
333,563.50 $ 8.571.550.16 
 
$ 
 
218.178.00 $ 
 
239,180.23 
 
$ 
 
239,180.23 
 
0.00 
 
59,382.00 
 
$ 
 
61,058.11 
 
61,058.11 
 
0.00 
 
$ 
 
277,560.00 $ 
 
239,180.23 $ 
 
61,058.11 $ 
 
300,238.34 
 
$ 7,896.775.50 $ 
 
8,477,166.89 $ 
 
394,621.61 $ 8,871.788.50 S 
 
0.00 
 
$ 
 
25.774.00 
 
53,583.00 
 
$ ==,;,79;;"=35=7,,.0=0 
 
$ 
 
61,983.87 $ 
 
61.963.87 
 
17,393.13 
 
17.393.13 
 
$ 
 
79,357.00 $ 
 
79,357.00 $ _~====.;O~.;;::OO" 
 
 35  
 
 SECTIONll COMPLIANCE AND INTERNAL CONTROL REPORTS 
 
 RUSSELL W. H,NTON 
STATE AUDITOR (404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WashinglOn Street. S.w.. Suite 214 Atlanta. Georgia 30334-8400 
April 10, 200 I 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly' Members of the State Board of Education 
and Superintendent and Members of the Berrien County Board of Education 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the financial statements of Berrien County Board of Education as of and for the year ended June 30, 2000, and have issued our report thereon dated April 10, 2001. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 
Compliance 
As part of obtaining reasonable assurance about whether Berrien County Board of Education's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions oflaws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results ofour tests disclosed no instances ofnoncompliance that are required to be reported under Government Auditing Standards. 
Internal Control Over Financial Reporting 
In plarming and performing our audit, we considered Berrien County Board of Education's internal control over financial reporting in order to determine our.auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However, we noted a certain matter involving the internal control 
2000YB-40 
 
 ...j 1 '. ' 
 
, " 
.t, .. 
 
(r: . 
'u 
\' 
" 
 
,', 
 
I, .' 
 
" 
 
[. '.' j 
 
\' 
 
" 
0" 
" 
 
0' 
,.. 
 
o 
 
. .. .J. ~l . 
 
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r' 
 
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 over financial reporting and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control over financial reporting that, in ourjudgment, could adversely affect Benien County Board ofEducation's ability to record, process, summarize and report financial data consistent with assertions of management in the financial statements. The reportable condition is described in the accompanying Schedule ofFindings and Questioned Costs as item FS-61 0 1-00-01. 
A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions, and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, the reportable condition described above is considered to be a material weakness. 
This report is intended solely for the information and use of management, members of the Benien County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
- ~'~O 02,~.~ Respectfully submitted, Russell W. Hinton State Auditor 
RWH:gp 2000YB-40 
 
 RUSSELL W. HINTON 
STATE AUDITOR {404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W" Suite 214 Atlanta, Georgia 30334-8400 
April 10, 2001 
 
Honorable Roy E, Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members of the Berrien County Board of Education 
 
REPORT ON COMPLIANCE WITH REOUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 
 
Ladies and Gentlemen: 
 
Compliance 
 
We have audited the compliance ofBerrien County Board ofEducation with the types ofcompliance 
 
u.s. requirements described in the 
 
Office of Management and Budget (OMB) Circular A-133 
 
'Compliance Supplement that are applicable to each ofits major Federal programs for the year ended 
 
June 30, 2000. Berrien County Board of Education's major Federal programs are identified in the 
 
accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements.of 
 
laws, regulations, contracts and grants applicable to each of its major Federal programs is the 
 
responsibility ofBerrien County Board ofEducation's management. Our responsibility is to express 
 
an opinion on Berrien County Board of Education's compliance based on our audit. 
 
We conducted our audit of compliance in accordance withgenerally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States. Local Governments. and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whethernoncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major Federal program occurred. An audit includes examining, on a test basis, evidence about the Berrien County Board ofEducation'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. Our audit does not provide a legal determination on Berrien County Board of Education's compliance with those requirements. 
 
2000SA-IO 
 
 In our opinion, the Berrien County Board of Education complied, in all material respects, with the requirements referred. to above that are applicable to each of its major Federal programs for the year ended June 30, 2000. 
Internal Control Over Compliance 
The management of Berrien County Board of Education is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to Federal programs. In planning and performing our audit, we considered Berrien County Board ofEducation's internal control over compliance with requirements that could have a direct and material effect on a major Federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-l33. 
Our consideration ofthe internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation ofone or more ofthe internal control components does not reduce to a relatively low level of risk that noncompliance with applicable requirements oflaws, regulations, contracts and grants that would be material in relation to a major Federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. 
This report is intended solely for the information and use of management, members of the Berrien County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
~w.4~ Russell W. Hinton State Auditor 
RWH:gp 2000SA-IO 
 
 SECTIONill . AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 BERRIEN COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 
 
PRIQR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIQNED CQSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-6 IO I-98-01 FS-6 I01-98-02 FS-6 I01-99-01 FS-6 IO I-99-02 FS-61 0 I -99-03 
 
Previously Reported Corrective Action Implemented Further.Action Not Warranted Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Unresolved - See Corrective ActionlResponses 
 
CORRECTIVE ACTIONIRESPONSES 
 
GENERAL FIXED ASSETS Failure to Maintain GeneraIFixed Assets Account Group Reportable Condition - Material Weakness Finding Control Number: FS-6IOI-99-03 
 
Due to the lack ofpersonnel, the Berrien County Board ofEducation does not maintain a General Fixed Assets Account Group and in all likelihood will not do so until the Georgia Department of Education mandates this requirement. 
 
 SECTIONN FINDINGS AND QUESTIONED COSTS 
 
 BERRIEN COUNTY BOARD OF EDUCAnON SCHEDULE OF FINDINGS AND OUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
I SUMMARY OF AUDITOR'S RESULTS 
I. Type of Report Issued on the Financial Statements The auditor's opinion on the Berrien County Board of Education's financial statements was qualified for various departures from generally accepted accounting principles. 
2. Reportable Conditions in Internal Control Disclosed by the Audit of the Financial Statements The audit report for the Berrien County Board of Education disclosed a financial statement reportable condition related to the following control category. 
General Fixed Assets 
The reportable condition described above is considered to be a material weakness. 
3. Noncompliance Material to the Financial Statements The audit of the Berrien County Board of Education disclosed no instances of noncompliance that were deemed to be material to the financial statements, 
4. Reportable Conditions in Internal Control Over Major Programs The audit report for the Berrien County Board of Education did not disclose any reportable conditions in internal control over major programs. 
5. Type of Report Issued on Compliance for Major Programs The auditor's opinion on the Berrien County Board ofEducation's report on compliance with requirements applicable to major programs was unqualified. 
6. Audit Findings Required to be Reported by Section .5 lOCal of OMB Circular A- 133 The Berrien County Board ofEducation's audit did not disclose audit findings required to be reported by section .510(a) ofOMB Circular A-133. 
7. Major Programs Federal awards audited as major programs are as follows: _ 84.010 Elementary and Secondary Education Act - Title 1- Grants to Local Educational Agencies 84.011 Elementary and Secondary Education Act - Title I - Migrant Education 
8. Type "A" Program Dollar Threshold The dollar threshold for type "A" programs was $300,000.00. 
9. Low Risk Auditee The Berrien County Board of Education did not qualify as a low risk auditee as defined by _ Section .530 ofOMB Circular A-133. 
- 1- 
 
 BERRIEN COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND OUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
 
n FINANCIAL STATEMENT FINDINGS AND OUESTIONED COSTS 
 
GENERAL FIXED ASSETS 
 
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Failure to Maintain 'General Fixed Assets Account Group '"i . ' " T 
 
Reportable Condition - Material Weakness 
 
-, 
 
Repeated From Prior Year 
 
Finding Control Number: FS-6101-00cOl' 
. 
 
The Berrien County Board of Education did not maintain a system-wide General Fixed Assets 
 
Account Group within the formal accounting records as required by generally accepted accounting 
 
principles. This condition results in the general purpose financial statements.of the Board being 
 
incomplete and not in accordance with generally accepted and accounting principles. Appropriate 
 
action should be taken by the Board. to establish accounting controls and procedures to provide for 
 
maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an 
 
inventory ofland, buildings and equipment owned by.the Board and should include, but may not be 
 
limited to,' date acquired, acquisition,cost, estimated replacement cost, location and description. 
 
Detailed records should be maintained of all additions and deletions to .the,General Fixed Assets 
 
Account Group. 
 
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ill ' FEDERAL AWARD FINDINGS AND OUESTIONED COSTS 
 
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No matters were reported. 
 
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