-BROOKS COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES SPECIAL REVENUE FUND YEAR ENDED JUNE 30 2000 , REVENUES State Funds Federal Funds Other Funds Total Revenues EXPENDITURES Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation ; Total Expenditures . .., '. . Excess of Revenues over (under) Expenditures OTHER FINANCING SOURCES Operating Transfers In Excess of Revenues and Other Financing Sources over (under) Expenditures FUND BALANCE JULY 1 j :. :1 r '' I,,, '-', Food Inventory - Net Change in Period Donated Commodities Purchased Food '"~ SCHOOL FOOD SERVICES FUND .. LOTTERY PROGRAMS $ 86,048.00 $ 971,132.25 209,166.54 339,121.08 $ 1,266,346.79 $ _ _3~3_9_1_21_._08_ . 295.629.42 45,336.41 1,134.97 -o $ 1,358,402.36 648.74 $ 1,358,402.36 $ 342 749.54 $ -92,055.57 $ -3,628.46 $ 092,055.57 $ 592,412.46 i~ c;r -13,103.94 1 185.98 ~ 3 628.46 0.00 0.00 FUND BALANCE JUNE 30 488.438.93 '$"======o=.o=o See notes to the general purpose financial statements. EXHIBIT "H" FEDERAL PROGRAMS OTHER PROGRAMS TOTALS YEAR ENDED JUNE 30, 2000 JUNE 30, 1999 $ $ 1,373,619.23 $ 1373619.23 $ 50,901.00 $ 476,070.08 $ 2,344,751.48 209 166.54 388,882.08 2,376,507.67 205,032.59 50 901.00 $ 3,029,988.10 $ 2,970,422.34 $ 973,524.35 $ 45,461.92 148,494.78 22,740.06 135,853.24 880.74 1,932.74 66,006.04 2 739.90 $ 1,397,633.77 $ $ -24,014.54 $ 47,735.66 $ 1,316,889.43 $ 1,082,870.22 3,165.34 90,798.33 152,795.09 22,740.06 135,853.24 880.74 1,932.74 66,654.78 1,361,142.26 81,663.12 186,915.81 146,685.96 12,721.24 1,557.97 2,192.95 198,992.68 1,358,904.86 50 901.00 $ 3,149,686.67 $ 3,072,504.81 0.00 $ -119,698.57 $ -102,082.47 12 346.44 $ -11,668.10 $ 25,550.37 15 974.90 9 309.14 0.00 $ 0.00 -103,723.67 $ 617,962.83 -92,773.33 710,287.79 -13,103.94 1 185.98 2,150.28 -1 701.91 $ 13,882.27 $ 0.00 $ 502,321.20 $ ====6=17.,,9=6=2=.8=3= -23- ' BROOKS COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET FIDUCIARY FUND TYPES JUNE 30, 2000 EXHIBIT"I" ASSETS NONEXPENDABLE TRUST FUNDS ENDOWMENT FUNDS _ MACK AND ' __ J. HAROLD CLYOE HUGHES SAXON WATSON MEMORIAL MEMORIAL SCHOLARSHIP FUND FUND TOTALS JUNE 30, 2000 JUNE 30, 1999 Cash and Cash Equivalents , - $ - 49,972.04 Investments Accounts Receivable $ 55,093.05 $ 102,381.22 $ 157,474.27 104,561.33 '- 60.28 Total Assets $ 55 093.05 $ 102,381.22 $ 157 474.27 $" 154 593.65 FUND EQUITY Fund Balances Reserved For Endowment Corpus $ , Unreserved Undesignated Total Fund Equity $ 50,000.00 $ 5 093.05 - - - 55,093.05 $ .. ,. ,\ ' 50,000.00 $ 52,38122 -- - - 102,381.22 $ 100,000.00 $ 57 474.27 157 474.27 $ 100,000.00 54,593.65 154 593.65 'l " ' ' See notes to the general purpose financial statements. - 24 - BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30 2000 SCHEDULE "1" FUNDING AGENCY PROGRAM/GRANT Agriculture, U. S. Department of Child Nutrition Cluster Pass-Through From Georgia Department of Education Food and Nutrition Program Food Services School Breakfast Program National School Lunch Program Total Child Nutrition Cluster Other Programs Pass-Through From Georgia Department of Education Food and Nutrition Program Food Distribution Program (1) Total u. S. Department of Agriculture Education, U. S. Department of Special Education Cluster Pass-Through From Georgia Department of Education Individuals with Disabilities Education Act Part B - Special.Education Capacity Grant Flow Through Preschool Total Special Education Cluster Other Programs Pass-Through From Berrien County Board of Education d/b/a Southern Pine Migrant Education Agency Elementary and Secondary Education Act Title I Migrant Education Pass-Through From Georgia Department of Education Elementary and Secondary Education Act Title I Grants- to Local Educational Agencies Trtlell Eisenhower Professional Development Title VI Innovative Ed~cation Program Strategies Class Size Reduction Goals 2000 State and Local Education Systemic Improvement Grants Safe and Drug-Free Schools Vocational Education-Basic Grants to States High School Program Basic Grant Total U. S. Department of Education CFDA NUMBER PASSTHROUGH ENTITY ID NUMBER FEDERAL REVENUE IN PERIOD EXPENDITURES IN PERIOD 10.553 10.555 N/A $ 276,636.05 (2) N/A 645,705.84 $ 1,330,130.60 (3) $ 922,341.89 $ 1,330,130.60 10.550 NIA 48,790.36 48,790.36 $ 971,132.25 $ 1,378,920.96 84.173 84.027 84.173 NIA $ 5,420.00 $ N/A 157,433.27 NIA 17,818.33 $ 180,671.60 $ 5,423.29 (3) 157,433.27 17,818.33 180,674.89 84.011 NIA 57,717.25 60,385.88 (3) 84.010 84.281 84.298 84.340 84.276 84.186 84.048 N/A 819,574.03 819,574.03 NIA 15,150.00 10,543.93 NIA 33,465.85 33,465.85 NIA 105,343.65 105,343.65 NIA 99,482.19 114,995.09 (3) NIA 10,211.66 10,211.66 NIA 52,003.00 62,438.79 (3) $ 1,373',619.23 $ 1,397,633.77 Total Federal Financial Assistance NIA= Not Available -25- s 2,344,151.40 s ___2.::.1.;;1sa:;:;554=.1'-'3" ,I BROOKS COUNTY BOARD OF EDUCATION SCHEDULE "1" SCHEDULE OF EXPENDITURES,OF FEDERAL AWARDS , YEAR ENDED;'JUNE'30' 2000 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 and/or consumed by the system during the current fiscal year. (2) _Expenditures for the Sch_ool Breakfast1Program 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. Major Programs are identified by an asterisk(*) in front of the CFDA number. The Board did not provide Federal Assistance to any Subrecipient. The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the Brooks County Board of Education and is presented on the modified accrual basis of accounting which is Ot the basis accounting used in the presentation of the 9eneral purpose financial statements. '' See notes to the general purpose financial statements. -26- BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 2000 SCHEDULE "2" AGENCY/FUNDING GRANTS Education, Georgia Department of Quality Basic Education General and Career Education Programs Special Education Programs Remedial Education Program Media Center Programs Staff Development Programs Indirect Cost Pupil Transportation Regular Bus Replacement Middle School Incentive Program Special Instructional Assistance In-School Suspension Mid-term Adjustment Migrant Education Counselors Technology Specialist Local Five Mill Share Educational Equalization Formula Food Services Vocational Education Other State Programs - Apprenticeship Program At-Risk Summer School Program Health Insurance Innovative Programs Mentoring Program Mentor Teachers Preschool Handicapped Program Remedial Summer School Teachers' Retirement Year 2000 Project Funding Lottery Programs Assistive Technology Computers in the Classroom Distant Leaming Office of School Readiness Pre-Kindergarten Program Office of Treasury and Fiscal Services Public School Employees Retirement CONTRACT Education, Georgia Department of Reading First Program GOVERNMENTAL FUND TYPES SPECIAL GENERAL REVENUE FUND FUND TOTAL $ 5,899,353.00 840,022.00 435,067.00 257,118.00 69,956.00 1,612,401.00 $ 5,899,353.00 840,022.00 435,067.00 257,118.00 69,956.00 1,612,401.00 336,180.00 93,371.00 238,993.00 246,566.00 66,557.00 69,297.00 3,077.00 22,292.00 28,842.00 -1,045,221.00 869,584.00 $ 86;048.00 60,829.00 336,180.00 93,371.00 238,993.00 246,566.00 66,557.00 69,297.00 3,077.00 22,292.00 28,842.00 -1,045,221.00 869,584.00 86,048.00 60,829.00 2,000.00 18,327.58 165,552.18 5,000.00 8,000.00 486.00 35,544.00 12,001.33 17,398.65 3,197.50 2,000.00 18,327.58 165,552.18 5,000.00 8,000.00 486.00 35,544.00 12,001.33 17:398.65 3,197.50 12,892.57 61,215.00 3,108.00 12,892.57 61,215.00 3,108.00 261,905.51 261,905.51 47,139.00 47,139.00 90,000.00 50,901.00 140,901.00 $ 10,508,930.24 $ 476,070.08 $ 10,985,000.32 See notes to the general purpose financial statements. - 27 - ,, ' ' .''1 ' j BROOKS COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS OVERALL GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30 2000 SCHEDULE "3" Minimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis Salaries Operations Less: Expenditures for Media Center Programs in Excess of Total Media Allotment Expenditures per Audit Amount of Underexpenditure for Total Allotment FOURTEEN WEIGHTED AND MEDIA CENTER PROGRAMS 100% TEST FOR OPERATIONS PORTION OF FOURTEEN WEIGHTED PROGRAMS $ 7,500,857.00 $ 250,162.00 $ 7,932,213.03 343,314.66 $ $ 8,275,527.69 295,133.41 -76,591.18 $ ___8~~19_8~,9_3_6_.5~1 $ o.oo $=====o=.o=o See notes to the general purpose financial statements. 29 - BROOKS COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS BY PROGRAM .c GENERAL FUND QUALITY BASIC EDUCATION PROGRAMS ' YEAR ENDED JUNE 30 2000 GENE!'!e,L AND Ct,REER EDUCATION PROGRAMS Kindergarten_ r) Grades 1 3 (") Sub-Total K-3 Grades 4 - 5 (") Grades 6 - 8 (") Grades 9 - 12 (") I. High School Laboratories(*) ' Vocational Education Laboratories {*) Total General and Career Education Programs SPECIAL EDUCATION PROGRAMS Regular Programs Category I (") Category II (") Category Ill (") Category IV (") Sub-Total - Regular Category VI (Gifted)(") Total Special Education Programs REMEDIAL EDUCATION PROGRAM ("l Total Fourteen Weighted Programs MEDIA CENTER PROGRAM Salaries Operations Total Media Center Programs ALLOTMENTS FROM GEORGIA DEPARTMENT OF REQUIRED ORIGINAL ~ ORIGINAL MID-TERM $ 704,017.00 $ 633,615.30 $ 0.00 1,746,848.00 1,572,163.20 $ 2,450,865.00 90 $ 2,205,778.50 $ 665,652.00 90 599,086.80 .. ~o 1,426,118.00 1,283,506.20 667,027.00 90 600,324.30 0.00 69,297.00 141,094.00 90 126,984.60 548,597.00 90 493,737.30 $ 5,899,353.00 $ 5,309,417.70 $ 69,297.00 $ 775,665.00 :1 $ 698,098.50 $ 0.00 $ 775,665.00. 90 $ 698,098.50 $ 64,357.00 90 57,921.30 $ 840,022.00 $ 756,019.80 $ $ 435,067.00 90 $ 391,560.30 $ $ 7 174,442.00 $ 6,456,997.80 $ 0.00 0.00 0.00 69,297.00 $ 205,337.00 90 $ 184,803.30 $ 0.00 51,781.00 100 51,781.00 $ 257,118.00 $ 236,584.30 $ 0.00 Total Fourteen Weighted and Media Center Programs $ 7,431,560.00 $ 6,693,582.10 $ 69,297.00 STAFF D!,Y!;LOPMENT PROGRAM Cost of Instruction Professional Development $ 22,716.00 $ 22,716.00 $ 0.00 47,240.00 47,240.00 0.00 Total Staff Development Programs (*) Identifies Fourteen Weighted Programs. $ 69,956.00 100 $ 69,956.00 $ 0.00 See notes to the general purpose financial statements. 30 - SCHEDULE "4" EDUCATION TOTAL REQUIRED ACTUAL EXPENDITURES SALARIES OPERATIONS TOTAL AMOUNT OF UNDEREXPENDITURE FOR REQUIRED ALLOTMENT $ 633,615.30 $ 1,572,163.20 $ 2,205,778.50 $ 599,086.80 1,283,506.20 669,621.30 126,984.60 493,737.30 $ 5,378,714.70 $ 707,860.04 $ 1,430,434.20 2,138,294.24 $ 767,384.42 1,585,753.99 1,085,628.39 167,918.56 698,702.44 6,443,682.04 $ 20,004.43 $ 44,804.81 64,809.24 $ 27,985.98 70,181.32 83,971.68 34,508.72 281,456.94 $ 727,864.47 1,475,239.01 2,203,103.48 $ 795,370.40 1,655,935.31 1,169,600.07 167,918.56 733,211.16 6,725,138.98 2,675.02 0.00 0.00 0.00 0.00 0.00 $ 698,098.50 $ $ 698,098.50 $ 57,921.30 $ 756,019.80 $ $ 391,560.30 $ $ 6,526,294.80 $ 1,713.68 310,956.46 468,497.85 $ 15,991.52 797,159.51 $ 57,184.51 854,344.02 $ 348,659.04 $ 7,646,685.10 $ $ 2,089.25 2,089.25 $ 674.25 2,763.50 $ 10,912.97 $ 295,133.41 $ 1,713.68 310,956.46 470,587.10 15,991.52 799,248.76 57 858.76 857,107.52 359,572.01 7,941,818.51 $ 184,803.30 $ 51,781.00 $ 236,584.30 $ 285,527.93 $ 285,527.93 $ $ 48,181.25 48,181.25 $ 285,527.93 48,181.25 333,709.18 $ 6,762,879.10 $ 7.932,213.03 $ 343.314.66 $ 8.275,527.69 $ 0.00 62.54 31,988.29 0.00 3,599.75 38,325.60 $ 22,716.00 47,240.00 $ ===69;;,,,.956=.0;;;,0 $ 40,910.44 $ 40,910.44 29,074.37 29,074.37 $ 69,984.81 $ 69,984.81 s =======o=.o=o - 31 - ,J c: J r ' ! '{ ' SECTION II COMPLIANCE AND INTERNAL CONfROL REPORTS RussELL W. H1NTON STATE AUDITOR {404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 June 11, 2001 Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education and Superintendent and Members of the Brooks 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 ofBrooks County Board ofEducation as ofand for the year ended June 30, 2000, and have issued our report thereon dated June 11, 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 auditing standards generally accepted in the United States of America 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 Brooks 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 planning and performing our audit, we considered Brooks 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 2000YB-40A i ' ,. .I 1 . , I , ,. .. , I r i, .,! control over financial reporting. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. 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 our judgment, could adversely affect Brooks County Board of Education's ability to record, process, summarize and report financial data consistent with assertions of management in the financial statements. Reportable conditions are described in the accompanying Schedule ofFindings and Questioned Costs as items FS-6141-00-02 and FS-6141-00-03. 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, ofthe reportable conditions described above, we consider item FS-6141-0003 to be a material weakness. This report is intended solely for the information and use of management, members of the Brooks. 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, RWH:gp 2000YB-40A State Auditor r, ,- ) ' .'..,. ,1; -, J. ' 'I -' J, RUSSELL W. HINTON STATE AUDITOR (404) 656-2174 ._/ \Cl ~j i; "i'ffb DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washinglon S1reet, S.W., Suite 214 Atlanta, Georgia 30334-8400 June 11, 2001 Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education and Superintendent and Members of the Brooks County Board of Education REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 Ladies and Gentlemen: Compliance We have audited the compliance ofBrooks County Board ofEducation with the types ofcompliance requirements described in the U.S. Office of Management and Budget (0MB) Circular A-133 Compliance Supplement that are applicable to each of its major Federal programs for the year ended Jun~ 30, 2000. Brooks 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 ofBrooks County Board ofEducation's management. Our responsibility is to express an opinion on Brooks County Board of Education's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and 0MB Circular Al 33, Audits of States. Local Governments, and Non-Profit Organizations. Those standards and 0MB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types ofcompliance 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 Brooks County Board of Education'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 ouropinion. Our audit does not provide a legal determination on Brooks County Board of Education's compliance with those requirements. 2000SA-10A I. / '' : l-' "\l 'I - /, I ,,1'-- In our opinion, the Brooks 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 Brooks 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 Brooks 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 0MB Circular A-133. 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 of one or more ofthe internal control components does not reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, 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 Brooks 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.ci:J~ Russell W. Hinton State Auditor RWH:gp 2000SA-IOA . ' '1 r l .: I .. , .' I ' '- ,, .~. J . SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS BROOKS COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS FINDING CONTROL NUMBER AND STATUS FS-6141-97-01 FS-6 I41-97-02 FS-6141-98-01 FS-6141-98-02 FS-6141-99-01 FS-6141-99-02 Further Action Not Warranted Previously Reported Corrective Action Implemented Unresolved - See Corrective Action/Responses Further Action Not Warranted Unresolved - See Corrective Action/Responses Unresolved - See Corrective Action/Responses CORRECTIVE ACTION/RESPONSES EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Amount: $23,295.01 Finding Control Number: FS-6141-98-01 Funds will be returned through an increase in the Local Five Mill Share during a subsequent fiscal year. EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Amount: $2,050.96 Finding Control Number: FS-6141-99-01 The Georgia Department of Education will make an adjustment in the Local Five Mill Share in a subsequent fiscal year to correct this underexpenditure. GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-6141-99-02 The Brooks County Board of Education is still working on the General Fixed Assets Account and hopes to be able to book these assets in fiscal year 2002 or fiscal year 2003. - I : ' ')'. " ('.' ), I ,. ( '. " . .' J J, ; I :, ',' - ... '- d , ..,. C)J j l J [, SECTION IV FINDINGS AND QUESTIONED COSTS BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED 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 Brooks 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 Brooks County Board of Education disclosed financial statement reportable conditions related to the following control categories. General Ledger General Fixed Assets Of the reportable conditions describ_ed above, General Fixed Assets is considered to be a material weakness. 3. Noncompliance Material to the Financial Statements The audit ofthe Brooks County Board ofEducaticm disclosed no instances ofnoncompliance that were deemed to be material to the financial statements. 4. Reportable Conditions in Internal Control Over Major Programs The audit report for the Brooks County Board ofEducation 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 Brooks County Board ofEducation's report on compliance with requirements applicable to major programs was unqualified. 6. Audit Findings Required to be Reported by Section .51 0(a) of 0MB Circular A-133 The Brooks 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: I0.553 Food and Nutrition Program - Food Services - School Breakfast Program I0.555 Food and Nutrition Program - Food Services - National School Lunch Program 8. Type "A" Program Dollar Threshold The dollar threshold for type "A" programs was $300,000.00. 9. Low Risk Auditee The Brooks County Board ofEducation was audited as a low risk auditee based on a waiver granted by the U. S. Department of Education. - 1- BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2000 II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS . EXPENDITURES/LIABILITIES/DISBURSEMENTS: Failure to Meet Expenditure Requirements ' . 'I.' Nonmaterial Nimcompliance Amount: $38,325.60 Finding Control Number: FS~6I41-00-0 I '. The Bro~ks Cou~ty Board.of Education reported to the'Ge6rgia Departmeni of Education on DE Form 420 underexpenditures of Quality Basic Education (QBE) funds -of $2,675.02 for the Kindergarten - Grades 1-3 Program; $62.54 for the Gifted Program, $31,988.29 for the Remedial Education Program and $3,599.75 for the Media Center Program. These underexpenditures occurred .. because the Board expended less than the minimum expenditure requirement for these QBE programs. These funds should be returned to the Office of Treasury arid Fiscal Services: GENERAL LEDGER Failure to Maintain Adequ~te Accounting Procedures for. the Journal Entry Process Reportable Condition c Finding Control Number: FS-6141-00-02 . A sampl_e of forty journal entries revealed that the Brooks-County' Board of Education did not maintain a journal entry book that contained appropriate documentation, descriptions or approval of journal entries. This condition was the result of management's decision to limit the number of administrative staff made responsible for this function. Appropriate action should be taken by the Board to establish procequres to provide a journal entry book containing appropriate journal entry documentation, proper authorization, and complete _descriptions of the journal entries. GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group . Reportable Condition - Material Weakness Repeated From Prior Year Finding Control Number: FS-6141~00-03 a The Brooks County Board of Education did. not maintain 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 pUipose financial statement of the Board being incomplete and not in accordance with generally accepted 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 arid description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. -2- BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2000 III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. -3- ,. 1 l,