Brooks County Board of Education, Quitman, Georgia, annual financial report for the fiscal year ended June 30, 2014 (including independent auditor's reports)

BROOKS COUNTY BOARD OF EDUCATION
QUITMAN, GEORGIA
SINGLE AUDIT REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2014


BROOKS COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -

Page

INDEPENDENT AUDITOR'S REPORTS

REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL

OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

1

REPORT ON SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

REQUIRED BY OMB CIRCULAR 1-133

4

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SUMMARY OF AUDITOR'S RESULTS

7

FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

8

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

14

AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

16


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INDEPENDENT AUDITOR'S REPORT


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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


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BROOKS COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2014

FUNDING AGENCY PROGRAM/GRANT
Agriculture, U. S. Department of Child Nutrition Cluster Pass-Through From Georgia Department of Education Food Services School Breakfast Program National School Lunch Program
Total U.S. Department of Agriculture
Education, U. S. Department of School Improvement Grants Cluster Pass-Through From Georgia Department of Education ARRA - School Improvement Grants School Improvement Grants
Total School Improvement Grants Cluster
Special Education Cluster Pass-Through From Georgia Department of Education Special Education Grants to States Preschool Grants
Total Special Education Cluster
Other Programs Pass-Through From Georgia Department of Education ARRA - Race-to-the-Top Incentive Grants Career and Technical Education - Basic Grants to States Improving Teacher Quality State Grants Migrant Education - State Grant Program Rural Education Title I Grants to Local Educational Agencies Twenty-First Century Community Learning Centers
Total Other Programs
Total U. S. Department of Education

CFDA NUMBER

PASSTHROUGH
ENTITY ID
NUMBER

EXPENDITURES IN PERIOD

* 10.553 * 10.555

N/A

N/A

$

(2) 1,928,715.66 (1)
1,928,715.66

84.388

N/A

84.377

N/A

966,976.71 336,433.61
1,303,410.32

* 84.027

N/A

* 84.173

N/A

84.395

N/A

84.048

N/A

84.367

N/A

84.011

N/A

84.358

N/A

84.010

N/A

* 84.287

N/A

420,842.00 14,673.79
435,515.79
1,467.80 37,926.91 204,701.55 78,082.12
9,388.33 1,473,624.07
751,408.25
2,556,599.03
4,295,525.14

Total Expenditures of Federal Awards
N/A = Not Available
Notes to the Schedule of Expenditures of Federal Awards
(1) Includes the Federally assigned value of donated commodities for the Food Donation Program in the amount of $66,213.14.
(2) Expenditures for the funds earned on the School Breakfast Program ($491,983.17) were not maintained separately and are included in the 2014 National School Lunch Program.
Major Programs are identified by an asterisk (*) in front of the CFDA number.
The School District did not provide Federal Assistance to any sub recipient.
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 the basis of accounting used in the presentation of the fund financial statements within the Annual Financial Report.

$

6,224,240.80

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,-./01232324300560378

AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS


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BROOKS COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2014

PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER

AUDITEE'S RESPONSE/STATUS

FA 6141-13-01

Previously Reported Corrective Action Implemented

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