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 ,-./01232324300560378 INDEPENDENT AUDITOR'S REPORT ,-./01232324300560378 !"# ! # $%! !"# & ' ()&(*+,+ '*+(*%*'-&% .*+ %/*+'+*+* &( +-%*(+*-*0 +%*'-&% + 1)&+ 2*%&+%)-+33 -#4 + %#" "5 . ' 6 7!# $%! !"#,8"# #"9"#":# "#" ;!# " # # "! # " # " " # 5 6 /!3 <= $ %! !"#, 5 6 ### # ! !# , +! 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"#$."#'(" 960" + '(&: 4)++ '!#(0)'/ 8 48))$ 0&("04( &8)6$! &(" '.(8 ' 4)'(")$& #'! -")4 !6" & )* " (8 -")46" + '( -")4 && 2)" ! "#$-")."#+-6"48#& &: 80&&8)6$!0'4$6! +)'0()"0'.() '&6" (8#(;0!!0'.-")4 !6" &#" 7 46( !#'!!)46+ '( !#'!(8#(4)'("#4()"&- "2)"+0'#44)"!#'4 %0(8(8 ( "+&4)'!0(0)'&#'! &- 40204#(0)'&)2(8 0"4)'("#4(&: H0 %&)2 &-)'&0;$ 22040#$&#'!)"" 4(0* 4(0)'?$#'&/ B 4)'46"%0(8(80&20'!0'.: 8 48))$ 0&("04(8#&0+-$ + '( !-")4 !6" &() '&6" (8#(;0!!0'. -")4 && &#" 4)+-$ ( !#--")-"0#( $5#'!!)46+ '(#(0)'0&+#0'(#0' !()&6--)"((8 + (8)!)2 -")46" + '(: &(0+#( !)"" 4(0* 4(0)' #( /6$5< )'(#4(? "&)'/?#("0'#)"!8#+48))$ 6("0(0)' 0" 4()" $ -8)' /=I>J< #7/=I>J +#0$/-2)"!8#+K;"))1&:1:.#:6& SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ,-./01232324300560378 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 - 14 - ,-./01232324300560378 AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS ,-./01232324300560378 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 - 16 -