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STATE OF GEORGIA DEPARTMENT OF AUDITS 
254 WASHINGTON STREET ATLANTA, GEORGIA 30334 
 
 AUDIT REPORT CANDLER COUNTY BOARD OF EDUCATION 
METTER, GEORGIA YEAR ENDED JUNE 30, 1994 
 
 CANDLER COUNTY BOARD OF EDUCATION  TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
GOVERNMENTAL FUND TYPES 
 
C 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES - ACTUAL AND BUDGET 
 
GOVERNMENTAL FUND TYPES 
 
5 
 
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
6 
 
ADDmONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
16 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
18 
 
SCHEDULES 
 
l SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
 
20 
 
2 ANALYSIS OF CASH AND CASH EQUIVALENTS 
 
22 
 
3 ACCOUNTSRECEIVABLE 
 
23 
 
SCHEDULE OF REVENUE 
 
4 
 
STATE FUNDS 
 
24 
 
5 
 
LOCAL AND OTHER FUNDS 
 
25 
 
SCHEDULE OF EXPENDITURES BY OBJECT 
 
6 
 
GOVERNMENTAL FUND TYPES 
 
26 
 
7 
 
LOTTERY FUNDS 
 
27 
 
 CANDLER COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS- 
 
SECTION I 
 
FINANCIAL 
 
ADDITIONAL FINANCIAL INFORMATION 
 
SCHEDULES 
 
ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS 
 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS 
 
8 
 
OVERALL 
 
29 
 
9 
 
BYPROGRAM 
 
30 
 
10 SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
 
32 
 
SECTION II 
COMPLIANCE 
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 
 
SECTION III 
INTERNAL CONTROL 
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
 CANDLER COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS - 
SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
 
 SECTION I FINANCIAL 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members ofthe Candler County Board ofEducation 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
Ladies and Gentlemen: 
We have audited the general purpose financial statements (Exhibits A through D) ofthe Candler County Board ofEducation, as of and for the year ended June 30, 1994, as listed in the table of contents. These financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these financial statements based on our audit. 
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards issued by the Comptroller General ofthe United States, and the provisions of the Office ofManagement and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose 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. 
We did not observe the taking of either the Federal donated commodities inventory or purchased foods inventory at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. 
 
94ARL-13 
 
 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. 
* 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, 1994, a portion of salaries 
and the corresponding employer's cost ofrelated benefits earned for contractual services completed prior to June 30, 1994. Also funds received, subsequent to June 30, 1994, from the Georgia Department ofEducation 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, 1993, were improperly recorded in the year ended June 30, 1994. 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 ofsuch adjustments, if any, on the Special Revenue Fund, as might have been determined to be necessary had we been able to satisfy ourselves as to the accuracy of the food service inventories as discussed in the third paragraph, and except for the effects on the general purpose financial statements of the matters referred to in the preceding paragraph, the general purpose financial statements present fairly, in all material respects, the financial position of the Candler County Board ofEducation as of June 30, 1994, and the results ofits operations for the year then ended, in conformity with generally accepted accounting principles. 
Our audit was conducted for the purpose offorming an opinion on the general purpose financial statements of the Candler County Board ofEducation taken as a whole. The combining statements (Exhibits E and F) and the financial schedules (Schedules I through 10 which includes the Schedule of Federal Financial Assistance) are presented for purposes ofadditional analysis and are not a required part of the general purpose financial statements of the Candler County Board ofEducation. 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 effect of adjustments, if any, on the Special Revenue Fund, as might have been determined to be necessary had we been able to satisfy ourselves as to the accuracy of the food service inventories as discussed in the third paragraph, and except for the effects of the matters referred to in the fourth paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. 
94ARL-13 
 
 A copy ofthis report has been filed as a permanent record in the office ofthe State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24. 
Respectfully submitted, 
~~ 
Claude L. Vickers State Auditor 
CLV:jy 94ARL-13 
 
 CANDLER COUNTY BOARD OF EDUCATION - 1- 
 
 C6HDI EB QQL!HI! EIQ~BQ QE EQ!.!CAIIQN CQMatNfD aal.e!N~~ ~tiff! !iLL FY~l2 D:eE J!.!NE 30 1994 
 
EXHIBIT"A" 
 
~ 
c..h and c..h Equ,,_ 
Accounis Rocolvable 
1..-.. Food Donated Commodities Purehased Food 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
CAPITAL 
 
GENERAL 
 
REVENUE 
 
PROJECTS 
 
FUND 
 
FUND 
 
FUND 
 
TOTALS 
/Memo,andum OnOO 
JUNE 30 1994 JUNE30 1993 
 
$ 
 
125,648.30 $ 
 
195,237.13 $ 
 
82,454.69 $ 
 
413,338.12 $ 
 
350,629.39 
 
28,314.99 
 
96,282.62 
 
112,482.00 
 
235,059.61 
 
208,280.65 
 
12,399.65 3313.27 
 
12,399.65 3313.27 
 
21,015.78 3493.72 
 
Talal Assets 
 
151 961.29 $ 307212.67 $ 
 
204,936.69 $ 
 
664110.65 $ 
 
583419.54 
 
Llalilll !IIE ~tjQ E!.!~Q ES2!.!IIY 
 
~ 
 
Accounts Payable Salaries Payable Expired Grant Balances Payable Conbacts Payable Retai,,._ Payable 
 
447.55 $ 
 
34,009.11 81,631.93 
675.76 
$ 
 
$ 
141,504.79 63 431.90 
 
34,456.66 $ 81,631.93 
675.76 141,504.79 
63431.90 
 
42,511.89 79,173.73 
4,065.86 
 
T01111 Liabilities 
 
447.55 $ 
 
116316.80 $ 
 
204936.69 $ 
 
321701.04 $ 
 
125751.48 
 
FUND EQUIIY 
 
Fund Balances 
 
ROMMld For Continuation o/ Federal Programs 
 
For Expired Grant Balances/Q.-...ed 
 
Costs 
 
$ 
 
For Inventories 
 
Food 
 
Donated Commodities 
 
PurehasedFood 
 
For Stata Capital Outlay Projec:ts 
 
23,431.21 
 
3,933.11 
12,399.65 3,313.27 
 
$ 
 
3,933.11 $ 
 
1,108.46 
 
23,431.21 
 
23,712.08 
 
12,399.65 3,313.27 
 
21,015.78 3,493.72 
109645.50 
 
U"""'8Mld Undeoignated 
 
23,431.21 $ 128082.53 
 
19,648.03 171249.84 $ 
 
$ 0.00 
 
43,077.24 $ 299332.37 
 
158,975.54 298892.52 
 
Talal Fund Equity 
 
$ 
 
151 513.74 $ 
 
190895.87 $ 
 
0.00 $ 342409.61 $ 457668.06 
 
Talal Liabilities and Fund Equity 
 
151961.29 $ 307,212.67 $ 204,936.69 $ 664110.65 $ 583,419.54 
 
The notes to the general purpose financial statements are an integral part d this statement.  2. 
 
 ~NQI ER ~OUNTY BOARD OF l;;0UCATION QQMfJINl;Q SIATEM!;NT QF REVE~U!;S EXPENQITURES ANO CHANG!;S IN FyND BALANCES 
~QVl;RNMl;NTA! FUND TYPf 
YEAR ENDED JUNE 30 1994 
 
EXHIBIT"B" 
 
REVENUES 
State Funds Federal Funds Local and Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services PupilSa<vices Improvement of Instructional Services Educational Media Services General Administration School Administration Bus;ness Aclministratk>n Maintenance and Operation of Plant Student Transportation Services Central Support Sa<vices other Support Services Food Services Operation Other Operations of Non-Instructional Services 
Capital Outlay 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING QURCES (USE} 
Operating Transfers In Operating 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 
Food Inventory - Net Change in Period Donated Commod~ies Purchased Food 
Residual Equity Transfer 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
CAPITAL PROJECTS 
FUND 
 
TOTALS {Memorandum On&} 
YEAR ENDED JUNE 30 1994 JUNE 30 1993 
 
$ 4,688,606.08 $ 175.142.50 $ 1.124,915.00 $ 5,988,663.58 $ 4,727,486.76 
 
17,741.00 
 
1,,075,217.61 
 
1,092,958.61 
 
1,098,981 .93 
 
1159697.57 
 
133 769.37 
 
1 293466.94 
 
1 254171.55 
 
5 866 044.65 $ 1 384 129.46 $ 1 124 915.00 $ 8 375 089.13 $ 7 080 640.24 
 
3,944,660.46 $ 627,605.16 
 
4,572,265.62 $ 4,330,300.55 
 
157,286.39 79,909.33 157,916.39 189,438.46 439,527.93 32,003.73 473,800.56 297,702.93 
11,791.92 8,910.65 1,844.17 
 
23,670.04 8,652.62 
21,797.81 1,983.69 100.00 10,465.62 975.89 n.21 
24,432.33 624,312.75 
 
1 342 664.94 
 
180,958.43 88,581.95 157,916.39 211,236.29 441,511.62 32,103.73 464,286.18 298,678.82 
n.21 36,224.25 633,223.40 
1,844.17 1 342,664.94 
 
153,457.70 86,670.82 140,243.96 196,235.64 421,028.87 50,777.64 461,029.35 304,096.91 34,629.68 21,335.51 599,742.08 
7,810.19 50,476.55 
 
5 794 792.94 $ 1344093.12 $ 1 342 664.94 $ 8 461 551.00 $ 68n835.45 
 
71.;151.71 
 
40 036.36 $ -217 749.94 $ -106461.87 $ 202 804.79 
 
-112178.61 $ -112178.61 
 
4,074.17 $ 4074.17 $ 
 
108,104.44 $ 108104.44 $ 
 
112,178.61 $ 112178.61 
0.00 $ 
 
142,333.37 -142 333.37 
0.00 
 
-40,926.90 $ 191,837.28 
 
44,110.53 $ 156,185.28 
 
-109,645.50 $ 109,645.50 
 
-106,461.87 $ 457,668.06 
 
202,804.79 251,178.85 
 
603.36 
 
-8,616.13 -180.45 -603.36 
 
-8,616.13 -180.45 0.00 
 
5,201.64 -1,517.22 
 
FUND BALANCE JUNE 30 
 
151,513.74 $ 190,895.87 $ 
 
0.00 $ 342,409.61 $ 457,668.06 
 
The notes to the general purpose financial statements are an integral part of this statement. .3. 
 
  ~ l;B COUNTY ~ARQ QE !;QYQA~ QQM~!tiEQ SI6~MEtil QE BE~~!.!ES e~e~NDIIUB!;S ~Q s::a::1&~Gl;S IN B.!NQ Ml ~QI; 
~!.!AL ~Q 6U~ET  !aQ~RNM~NTal B'NQ nP; YMB ENPEPJUNE 30 1994 
 
EXHIBIT"C" 
 
~ 
-Funds FodoralFunds Local and Olher Funds 
Total R8119nUOS 
EXPsNPITYBES 
Current Instruction Support Services PupilSetvicos ~oflnslruc:tionalSetvicos Eclucational Media Setvicos General Adminis11ation School Administration Business Administration Maintenance and 0pen,tion of Plant S - Transportalion Sarvic:e$ Central Suppor1Sarvic:e$ Olher Support Sarvic:e$ Food Sarvic:e$ Open,lion Olher Operations of Non-lnstr\lc:tional Sarvic:e$ 
CapilalOutlay 
Tolal~itures 
Exoess of Revenues over (under) Expenditures 
QJHEB FlNANC!H~ SOURC~ W~Sl 
Olher Sources OlherUses 
Total Olher Fmancing Sources (Uses) 
Exe&$$ d Revenues and Other Financing Sources over (under) ~itures and Olher Anancing Uses 
B.:!NQ BALANCE JYLY l l ~ 
AQJLJSTMENIS 
Prior Year (Net) 
FQQQ l~NTQB):-t:lllQbi!lG! jn ~ 
~Commodities Purchased Food 
 
ACTUAi. PER 
EXHIBIT"B" 
 
ADJUSTMENTS 
 
ACTUAi. PER 
BUDGET BASIS 
 
BUDGET 
 
VARIANCE FAVORABLE !!,!NFAVORABkJ 
 
5,988,663.58 $ 1,092,958.61 1293,466.94 
8,375,089.13 $ 
 
0.00 $ 0.00 $ 
 
5,988,663.58 $ 5,931,TT628 $ 
 
1,092,956.61 
 
863,113.00 
 
1293,466.94 1,388,450.54 
 
8,375,089.13 $ 8,183,339.82 $ 
 
56,687.30 229,845.61 -94,983.60 
191,749.31 
 
4,5n, 265.62 $ 
160,956.43 68,561.95 157,916,36 
211,23629 441,511.62 32,103.73 484,286.18 298,678.82 
n21 36,22425 633223.40 
1,844.17 1,342,664.94 
8,481,551.00 $ 
-106,461.87 $ 
 
0.00 $ 
0.00 $ 0.00 $ 
 
4.Sn.265.82 $ 4,426,970.82 $ 
 
160,956.43 68,561.95 157,916.39 
211,23629 441,511.62 
32,103.73 484,286.18 298,678.82 
7721 3622425 633,223.40 
1,844.17 1,342,664.94 
 
152,560.00 110,783.00 159,412.00 159,691.00 364,426.00 
76,932.00 407,860.00 268,314.00 
57,269.00 540,600.00 
6,400.00 1,369,906.00 
 
8,481,551.00 $ 8,121,163.82 $ 
 
-106,461.87 $ 62176.00 $ 
 
-145,294.60 
-28,376.43 22,221.05 
1,495.61 -51,54529 -TT,085.62 44,82827 -76,406.18 -10,364.82 
-7721 21,044.75 -92,623.40 
4,555.83 27241.06 
-360,387.18 
-168,637.87 
 
112,178.61 $ -112,178.61 
0.00 $ 
 
0.00 $ 0.00 $ 
 
112,178.61 $ 124,991.00 $ 
 
-112,178.61 
 
-124,991.00 
 
0.00 $ 
 
0.00 $ 
 
-12,812.39 12,812.39 
0.00 
 
-106,461.87 $ 457,668.06 
 
0.00 $ -24,509.50 
 
-106,461.87 $ 433,158.56 
 
62,176.00 $ 404,427.32 
 
-168,637.87 28,73124 
 
8,138.27 
 
-8,13827 
 
-8,616.13 
 
8,616.13 
 
0.00 
 
0.00 
 
-160.45 
 
160.45 
 
0.00 
 
0.00 
 
FYNQ ~QE JYN~ ~ 1994 
 
342,409.61 $ 
 
-15,712.92 $ 
 
326,696.69 $ 474,741.59 $ 
 
-148,044.90 
 
The notes to the general purpose financial statements are an integral part of this statement. -5- 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE30 1994 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
The Candler County Board ofEducation (Board) was established under the laws ofthe State of Georgia and operates under the guidance of a school board elected by the voters and a Superintendent appointed by the Board. With the exception ofthe departures from generally accepted accounting principles disclosed in the following paragraphs, the financial statements of the Board have been prepared in conformity with generally accepted accounting principles as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting standards. 
The more significant ofthe Board's accounting policies are described below. 
REPORTING ENTITY 
In evaluating how to define the government unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity". The primary government consists of all the organizations that compose the legal entity ofthe Candler County Board of Education. 
Based upon the application ofthe above criteria, the Candler County Board ofEducation is determined to be the lowest level of government exercising oversight responsibility and control over all activities related to public education in Candler County, Georgia. The Board is not included in any other governmental "reporting entity" as defined by GASB Codification of Governmental Accounting and Financial Reporting Standards. 
Board members were elected by the public and have decision making authority, the power to designate management, the ability to significantly influence operations, and primary accountability for fiscal matters. The Board determines the millage rate at which school taxes are levied and may incur bonded indebtedness with voter approval. 
FUND ACCOUNTING 
The Board uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance 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. 
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 cost of assets acquired by governmental fund types. 
 
- 6- 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXIIlBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30 1994 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
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 accounts are reflected in these financial statements. To conform to generally accepted accounting principles, these accounts should be recorded in the general purpose financial statements. 
The general purpose financial statements account for all State, Federal, Local and Other Funds under control ofthe Board, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows: 
GOVERNMENTAL FUND TYPES - are used to account for all or most of a Board's general activities. Governmental Fund Types include: 
GENERAL FUND - the fund used to account for all financial resources of the Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services traditionally provided by a board of education. 
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 primarily received from the Georgia Department of Education and from the Federal government to accomplish specific objectives and are required to be accounted for separately. Also included are proceeds received from State, Federal, Local and Other sources for operations of the school food services fund. This fund could be accounted for as an enterprise fund; however, the Board chooses not to provide for depreciation, but to maintain the fund on a modified accrual basis and to report the fund as a special revenue fund under governmental fund types, which is acceptable under generally accepted accounting principles for governmental entities. 
CAPITAL PROJECTS FUND - the fund used to account for financial resources to be used for the acquisition or construction of major capital facilities through GSFIC project no. 93/94-621-011. 
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 of these 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 ofavailable spendable resources. 
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. 
 
- 7- 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE30 1994 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
Governmental funds are accounted for using the modified accrual basis ofaccounting under which: 
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are property taxes, intergovernmental grants and investment income. Property taxes are considered available ifthey are collected and remitted by the collecting agent to the Board within 60 days after fiscal year-end. 
Expenditures are generally recognized when the related 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 shareofthese contracts. During fiscal year 1994, a substantial number of personnel of the Board were employed for a one hundred and ninety day period beginning in late August 1993 and ending in early June 1994. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1993 and ending in August 1994. 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, 1994, compensation under these employment contracts had been earned, but two of the twelve monthly payments, due for July and August 1994, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30, 1994. Also, the State's portion ofthe compensation paid in July and August 1994 was received and recorded as revenue in the fiscal year subsequent to June 30, 1994. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1993, were recorded in the year ended June 30, 1994. 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. 
BUDGET 
The Candler County Board of Education has a legally authorized nonappropriated budget which is formally approved by the Board at the aggregate level. Budgets are prepared to provide a basis for funding operations and there is no legal prohibition regarding overexpenditure of the aggregate budget. The budget process begins when the Board's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, such budget is advertised at least once in a newspaper of general circulation in 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, to the Georgia Department ofEducation. 
The Board prepares its budget on the modified accrual basis, which is the same basis on which it presents its financial statements. 
- 8- 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS 
 
JUNEJ0 1994 
 
Note l: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
The budget comparison on Exhibit "C" presents actual and budget data for all governmental funds on a combined basis. To facilitate comparison with the budget, donated and purchased food inventories as reflected on Exhibit "B" have been eliminated from fund balance. 
 
CASH AND CASH EQUIVALENTS 
 
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposit (including N.O.W. accounts) in authorized financial institutions. Georgia Laws authorize the Board to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations. The placement of proceeds from bond issues in certificates of deposit is limited to financial institutions located within this State. 
 
RECEIVABLES 
 
Receivables consist ofgrant reimbursements due from Federal, State or other grantors 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 Candler County Board ofCommissioners fixed the property tax levy for the 1993 tax year (calendar year) on August 18, 1993 (levy date). Taxes were due on January 20, 1994. The lien date for property taxes was January 1, 1993. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 1994 since their collection meets the criteria of GASB codification section P70.103. The Candler County Tax Commissioner bills and collects the property taxes for the Board of Education, withholds 1% of taxes collected as a fee for tax collection, and remits the balance of taxes collected to the Board. 
 
The tax millage rate levied for the 1993 tax year (calendar year) for the Candler County Board ofEducation was as follows (a mill equals $1 per thousand dollars of assessed value): 
 
School Operations 
 
JI 40 mills 
 
INVENTORIES 
 
FOOD INVENTORIES Inventories of donated food commodities used in the preparation of meals are reported on the Combined Balance Sheet at their Federally assigned value. Purchased foods inventories are reported on the Combined Balance Sheet at cost. 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 of 
 
- 9- 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO TIIB GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE30 1994 
 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
purchase. 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. 
INTERFUND TRANSACTIONS 
The Board has the following types ofinterfund transactions: 
Reimbursements ofexpenditures 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. 
Residual equity transfers are recorded for nonrecurring or nonroutine permanent transfers of equity. 
Operating transfers are recorded for all interfund transactions other than residual equity transfers and 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 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofinsurance, or by collateral in an amount of not Jess than 110 percent of the public funds being secured after the deduction ofthe amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts. 
Acceptable security for deposits consists of any one ofor any combination ofthe following: 
(I) Surety bond signed by a surety company duly qualified and authorized to transact business within the State ofGeorgia, 
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, (3) Bonds, billsi.notes, certificates ofindebtedness or other direct obligations ofthe United States or of 
the State or Georgia, 
- 10 - 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE30 1994 
 
Note 2: DEPOSITS 
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia, 
 
(5) Bonds ofany 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, 
 
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and 
 
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations ofa subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Banlc, the Federal Intermediate Credit Bank, the Central Banlc for Cooperatives, the Farm Credit Banlcs, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association. 
 
CATEGORIZATION OF DEPOSITS At June 30, 1994, the banlc balances were $973,837.23. The amounts ofthe total banlc balances are classified into three categories of credit risk: 
 
Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized 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. 
Category 3 - Uncollateralized deposits. (This includes any banlc balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Board's name.) 
 
The Board's deposits are classified by risk category at June 30, 1994, as follows: 
 
Risk Category 
 
Banlc Balance 
 
1 
 
$ 217,888.31 
 
2 
 
0.00 
 
3 
 
755 948.92 
 
Total 
 
$ 273 837 23 
 
Note 3: NON-MONETARYTRANSACTIONS 
 
The Board receives food commodities from the United States Department of Agriculture (USDA) for school breakfast and lunch programs. These commodities are recorded at their Federally assigned value. See Note 1 - Inventories 
- 11 - 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO TIIE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30 1994 
 
Note 4: RISK MANAGEMENT 
 
The Board has established a limited risk management program for Unemployment Compensation. Estimated claims are budgeted by management based on known claims and prior experience. During fiscal year 1994, a total of$63.00 was paid in claims. 
 
Note 5: SIGNIFICANT COMMITMENTS 
 
At June 30, 1994, the Board had encumbrances in the amount of$110,336.82 for the unperformed portion of purchase orders, contracts and other commitments for goods and services associated with the Lottery Programs. Lottery funds in the amount of $110,234.95 are available to fund these encumbrances. The revenues and expenditures associated with these encumbrances will be recognized in the subsequent fiscal year. Encumbrances outstanding do not constitute expenditures or liabilities in the current year because these commitments will be honored during the subsequent year. These encumbrances are identified by Lottery Program as follows: 
 
Algebra Classrooms Computers in Classrooms Distant Learning Media Center and Library Equipment Safe Schools Grant 
 
$ 2,417.87 35,268.00 2,970.11 52,437.99 17 242.85 
 
$ J JO 336 82 
 
The following is an analysis ofsignificant outstanding construction or renovation contracts executed by the Board as ofJune 30, 1994. 
 
Project 
 
Unearned Executed Contracts 
 
93/94-621-011 
 
$ 207 567 96 
 
The amounts described in this note are not reflected in the general purpose financial statements. 
 
Note 6: 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. 
 
- 12 - 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO TifE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30 1994 
 
Note 7: RETIREMENT PLANS 
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) 
TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical persoMel employed by local school systems are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer public employee retirement system (PERS). 
TRS provides service retirement, disability retirement and survivors benefits for its members. A member is eligible for service retirement after 30 years ofcreditable service, regardless of age, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the member's death. 
Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is greater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of IO years of service) and compensation up to the time of disability or death. 
Members become fully vested after ten years of service. If a member terminates with Jess than ten years of service, no vesting of employer contributions occurs, but the member's contributions are refunded with interest. 
The Board's payroll for employees covered by TRS for the year ended June 30, 1994, was $3,903,295.74; total payroJI was $4,529,102.41. 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Board who are covered by TRS are required to contribute 6% of their gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees as advised by their independent actuary. For fiscal year 1994 that rate for employer contributions was 11.81%. The interest rate assumption (rate ofreturn on investments) was 7.50%. 
Total contributions made during fiscal year 1994 amounted to $695,178.67, of which $460,979.22 was made by the Board and $234,199.45 was made by employees. These contributions represented I 1.81% (Board) and 6% (employees) of covered payroJI. 
 
- 13 - 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXEilBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30 1994 
 
Note 7: RETIREMENT PLANS 
 
TRSFUNDINGSTATUSANDPROGRESS The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No. 5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a PERS. The standardized measurement is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future years as a result of employee services performed to date, and is adjusted for the effects of projected 
salary increases. A standardized measure ofthe pension benefit obligation was adopted by the GASB to enable 
readers of PERS financial statements to assess that PERS funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers. 
 
Total unfunded pension benefit obligation ofTRS as ofJune 30, 1993, was as follows: 
 
Total pension benefit obligation 
 
$13,912,014,000.00 
 
Net assets available for benefits, at cost Unfunded pension benefit obligation 
 
12 821 722 000.00 
$ I 090 292 ooo oo 
 
The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1993. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers. 
 
Total contributions from all employers to TRS for fiscal year ended June 30, 1994 were $521,550,000.00. The Board's contribution for the year ended June 30, 1994 of$460,979.22 was actuarially determined and represented .088% of total contributions made by all participating employers. 
 
Ten year historical trend information is presented in the 1994 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due. 
 
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM OF GEORGIA (PSERS) 
 
PSERS PLAN DESCRIPTION Substantially all bus drivers, maintenance, custodial, and lunchroom personnel employed by local school systems are covered by the Public School Employees Retirement System of Georgia (PSERS). All employer's contributions are made by the State ofGeorgia. 
 
- 14 - 
 
 CANDLER COUNTY BOARD OF EDUCATION 
 
EXIIlBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30 1994 
 
Note 7: RETIREMENT PLANS 
PSERS provides service retirement, disability retirement and survivors benefits for its members. A member is eligible for normal service retirement after 10 years ofservice and attainment ofage 65. A member applying for service retirement with 10 years of service and retires between the ages of 60 and 65 receives a reduced benefit. Monthly retirement benefits paid to members are equal to $8.00 per month multiplied by the number of years of creditable service. Options are available for distribution of the member's monthly pension at a reduced rate to a designated beneficiary on the member's death. 
Retirement provisions include death and disability benefits. Disability benefits are the same as ifthe employee had retired at age 65 as long as the employee has 15 or more years ofcreditable service. Death benefits are dependent upon the number ofyears of service. Ifthere are less than ten years of service, a lump sum refund ofthe employee's contributions and interest are made to the beneficiary. Ifthere are more than ten years of service, the beneficiary shall receive for life half of what the employee would have received upon retirement. 
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting ofemployer contnbutions occurs, but the member's contributions are refunded with interest. 
There were 38 employees covered under PSERS for the year ended June 30, 1994. 
PSERS CONTRIBUTIONS REQUIRED AND MADE Covered employees are required by State statute to contribute $4.00 a month for the nine month school year. Unlike TRS, the Board makes no contnbution to PSERS. The State of Georgia is required by statute to make employer contributions actuarially determined and approved and certified by the PSERS' Board of Trustees. Total contributions from employees ofthe Board made during fiscal year 1994 amounted to $1,340.00. Total contribution for all school systems made by the State of Georgia to PSERS for fiscal year ended June 30, 1994, was $9,150,000.00. 
Note 8: SURETY BONDS 
The School Superintendent, Mr. James H. Wilcox, is bonded in the amount of $50,000.00 with the Auto Owners Insurance Company, Lansing, Michigan, their Bond No. 86761803010018, on which premium was paid to January 1, 1995. 
 
- 15 - 
 
 CA~DL.EB QQ!J~D: BQ!BD QE EDUQ~IIQtJ ~MBltlltl~ B6LA~E ~t:1EEI seECIAL BEl/Etl!.!E E!.!tlC! J!JtlE 1994 
 
ASSm 
CUh and CUh Equivalents 
Accounts Receivable 
IFood Donated Commodities Purchased Food 
 
SUMMER SCHOOL FOOD SERVICE PROGRAM FOR CHILDREN 
 
SCHOOL FOOD 
SERVICES FUND 
 
ELEMENTARY AND 
 
LOTTERY PROGRAMS 
 
CHAPTER 1 
 
EDUCATION OF 
 
DEPRIVED 
 
MIGRANT 
 
CHILDREN 
 
PROGRAM 
 
$ 
 
7,156.06 $ 192,SS2.08 
 
$ 
 
6,116.18$ 
 
61.12 
 
9,370.00 
 
2,829.62$ 11,266.22 
 
59,000.00 
 
6,040.44 
 
12,399.65 3,313.27 
 
Tclal Assets 
 
$ 
 
16,526.06 $ 211,094.62 $ 11,266.22 $ 
 
65,116.18 $ 6,101.56 
 
L!aan IIIE i!tJD E!J~P ~Q!JIIY 
 
~ 
 
CUh Overdraft 
 
Accounts Payable 
 
$ 
 
5alaries Payable 
 
Expired Grant Balances Payable 
 
Tclal Liabilities 
 
$ 
 
FUNPEQU!IY 
 
Fund Balances 
 
Reserved 
 
For Continuation or Federal Programs 
 
$ 
 
For Inventories 
 
Food 
 
Donated Commodities 
 
Purchased Food 
 
$ Unresetved 
Undesignated 
 
Tclal Fund Equity 
 
$ 
 
15,137.18 $ 1,388.80 
 
$ 1,852.99 22,278.87 
 
11,266.22 $ 
 
16,525.98 $ 24,131.86 $ 11,266.22 $ 
 
0.08 
$ 12,399.65 3,313.27 
0.08 $ 15,712.92 0.00 171,249.84 $ 0.08 $ 186,962.76 $ 
 
0.00 $ 0.00 $ 
 
14,522.68 $ 50,095.32 
498,18 
65,116.18 $ 
 
1,303.14 4,648.84 
149.58 
6,101.56 
 
0.00 $ 
 
0.00 
 
0.00 $ 
 
0.00 
 
Tclal Liabilities and Fund Equity 
 
$ 
 
16,526.06 $ 211,094.62 $ 11,266.22 $ 
 
65,116.18 $ 6,101.56 
 
See ootes to the general purpose financial statements. 
 
-16- 
 
 EXHIBIT"E" 
 
SECONDARY EDUCATION ACT 
 
TITLE II 
 
EISENHOWER 
 
CHAPTER2 
 
MATHEMATICS 
 
BLOCK GRANT. AND SCIENCE 
 
FLOW THROUGH EDUCATION 
 
INDIVIDUALS WITH 
DISABILITIES EDUCATION ACT 
TITLE VI, B FLOW 
THROUGH 
 
TOTALS JUNE 30, 1994 JUNE 30, 1993 
 
$ 
 
28.00 $ 
 
3,933.03 
 
$ 209,846.47 $ 109,780.16 
 
$ 
 
7,754.34 
 
96,262.62 
 
163,664.10 
 
12,399.65 3,313.27 
 
21,015.78 3,493.72 
 
$ 
 
28.00 S 
 
3,933.03 $ 
 
7,754.34$ 321,822.01 $ 297,953.76 
 
$ 
 
28.00 
 
$ 
 
28.00 
 
$ 
 
3,341.12 $ 
 
14,609.34 $ 
 
17,474.32 
 
1,193.12 
 
34,009.11 
 
41,084.82 
 
3,220.10 
 
81,631.93 
 
79,173.73 
 
675.76 
 
4,035.61 
 
$ 
 
7,754.34 $ 130,926.14 $ 141,768.48 
 
$ 
 
3,933.03 
 
$ 
 
3,933.03 
 
$ 
 
0.00 
 
0.00 $ 
 
$ 
 
0.00 $ 
 
3,933.03 $ 
 
$ 
 
3,933.11 $ 
 
1,108.46 
 
$ 0.00 0.00 $ 
 
12,399.65 3,313.27 
19,646.03 $ 
171,249.84 
190,895.87 $ 
 
21,015.78 3,493.72 
25,617.96 
130,567.32 156,185.28 
 
$ 
 
28.00 $ 
 
3,933.03 $ 
 
7,754.34 $ 321,822.01 $ 297,953.76 
 
.17. 
 
 (!ANDI EB COUNTY BOARP OF EQUCATIQN CQMBlNING STATEMENT OF REVENUES EXPENPIIVBES ANP CHANGES IN B-JNP RAI ANCES 
SPECIAi BEYENLJf RJNP YEAR ENQEP JUNE 30 1994 
 
~ 
Slate Funds Fedenll Funds L<>cal and Olher Funds 
Tola! R_,,,- 
EXl'ENDITURES 
eunn 
Instruction SupportSarvices 
Pupil Sarvices lmpiovament al Instructional Sarvices General Administration School Adminlslration Business Administration Mainlonance and 0penllion al Plant Student Transponalion Sarvices Central Support Sarvices Olher Support Sarvices Food Sarvices Operation 
Tolal~res 
Excess a l - u e s CMll' (u_,) Expenditures 
OTHER FINANCING SOURCES IUSES) 
Operating Tra.-.. In Operating Tra.-.. Out 
Tolal Olher Fmancing Soun:es (Uses) 
 
Excess al - 
 
and Olher Financing Soun:es 
 
_ , (under) Expondiluros and Olher Financing Uaes 
 
RJNP BALANCE JULY 1 
Food ~  Net Change In Period ~ Commodities Pw<:hasedFood 
Residual Equity Transfer 
 
FUND BALANCE JUNE 30 
 
SUMMER SCHOOL FOOD SERVICE PROGRAM FOR CHILDREN 
 
SCHOOL FOOD 
SERVICES FUND 
 
ELEMENTARY AND 
 
LOTTERY PROGRAMS 
 
CHAPTER1 
 
EDUCATION OF 
 
DEPRIVED 
 
MIGRANT 
 
CHILDREN 
 
PROGRAM 
 
$ 78,214.00 
9.11 
 
37,588.00 $ 415,897.74 133,76026 
 
137,554.50 $ 
 
460,120.67 $ '48,519.86 
 
78223.11 $ 587246.00 $ 137554.50 $ 
 
460120.67 $ -48519.86 
 
108,945.09 $ 
19,584.87 2,151.51 
 
10,485.62 298.98 
 
78,224.00 $ 545,960.12 
 
32.08 128.63 
 
78,224.00 $ -0.89 $ 
 
545.960.12 $ 41,285.88 $ 
 
141,626.78 $ 
s ..c.on28 
 
408,810.86 $ 
1,4n.10 1,75027 21,525.69 1,983.69 
100.00 
n21 24,40025 
460,120.67 $ 
0.00 $ 
 
48,842.95 
676.91 49,519.86 
0.00 
 
4,on.28 
 
4,on28 
 
-0.89 $ 41,285.88 $ 0.97 155,076.82 
 
0.00 $ 0.00 
 
.a,616.13 -180.45 -603.36 
 
0.00 $ 
 
0.00 
 
0.00 
 
0.00 
 
_ _ _....o. _.oa_s 186.962.76 s _ _ _ _o_.oo_s _ _ _....;oo..o.. s _ _ _ _o_.o.o.. 
 
See no1as lo the general purpose financial slalements. 
 
-18- 
 
 EXHIBIT"P 
 
SECONDARY EDUCATION ACT 
 
TITLE U EISENHOWER 
 
CHAPTER2 
 
MATHEMATICS 
 
BLOCK GRANT. AND SCIENCE 
 
FLOW THROUGH 
 
EDUCATION 
 
INDIVIDUALS WITH 
DISABILITIES EDUCATION ACT 
TITLE VI B FLOW 
THROUGH 
 
TOTALS YEAR ENDED JUNE 30, 1994 JUNE 30, 1993 
 
14,187.00 $ 
 
7,229.00 $ 
 
$ 50,049.34 
 
175,142.50 $ 1,075,217.61 
133,769.37 
 
37,002.00 1,098,305.00 
147~.86 
 
14187.00 $ 
 
7229.00 $ 
 
50,049.34 $ 1 384129.48 $ 1,282,639.86 
 
14,008.44 $ 1n.ss 
 
200.00 $ 
4,188.02 15.44 
 
14,187.00 $ 0.00 $ 
 
4,403.46 $ 2,825.54 $ 
 
46,796.82 $ 2,612.47 562.82 79.12 
50,05123 $ -1.89 $ 
 
627,605.16 $ 542,034.07 
 
23,670.04 
8,652.62 21,797.81 
1,983.69 100.00 
10,485.62 975.89 n21 
24,432.33 624.312.75 
 
720.94 17,705.97 21,914.23 10,331.96 
150.00 430.60 34,629.68 11,44329 596,10128 
 
1,344,093.12 $ 1235,462.02 
 
40,036.36 $ 
 
47,1n.84 
 
0.00 $ 0.00 
 
2,825.54 $ 1,107.49 
 
1.89 $ 1.89 $ 0.00 $ 0.00 
 
4,074.17 $ 
4,074.17 $ 
44,110.53 $ 156,18528 
.a,616.13 -180.45 -603.36 
 
8,583.83 -1,057.49 7,526.34 
54,704.18 97,796.68 
5,201.64 -1,51722 
 
0.00 $ 
 
3,933.03 $ 
 
0.00 $ 
 
190,895.87 $ 156,185.28 
 
-19- 
 
 rat:1c1 EB @um aQeiBC QE EC!.!~Q~ 
~t:IECL!LE QE EEDEB!L Elt:l!i~"IAL MSl~A~~E YfAB ENDED JUNE 3Q 1994 
 
SCHEDULE"1" 
 
FUNDING AGENCY 
PROGRAM/GRANT 
Agriculture, u. s. Department of 
Direct Food and Nutrition Program Bummer School Food Sen/ice Program for ChildAln 1991 Grant 1992Granl 1993Grant 1994Grant 
Through ~ i a Department of Education Food and Nutrition Program Child and Adutt care Food Program 1994 Contract Food Sen/ices School Breakfast Program 1993Grant 1994 Grant National School Lunch Program 1993Grant 1994Grant Food Diatribulion Program (1) 
Total U. S. Department of Agriculture 
Education, U.S. Department of Through Finl District Regional Educational SenliceiJer,cy d/b.fa Live Qak Migrant Education lJer,cy Elementary and Secondary Education Act Chapter1 Migratory Education Program 1992 Regular 1993 Regular 1993Summer 1994 Regular Through ~ i a Department of Education Elementary and Secondary Education Act Chapter 1 Education of Deprived Children 1992 Regular 1993Regular 1993Swnmer 1993 carry-Over 1994 Regular 1994Summer state Program Improvements 1993Regular Chapter 2 Block Grant -Flow Through 1994Regular Innovative Programs 1992 Regular TIiie II Eiaenhower Mathematics and Science Education 1993 Regular 1994 Regular 
 
CFDA ~ 
 
AWARDS IN PERIOD 
 
FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS) 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
10.559 10.559 10.559 10.559 $ 
 
s 
74,102.00 
 
-147.28 -185.83 61,161.00$ 18,306.00 
 
50,538.00 S 27,676.00 
 
50,548.08 (3) 27,675.92 
 
10.558 
 
991.82 
 
10.553 10.553 
10.555 10.555 10.550 
s 
 
109,846.17 
267,376.32 37683.43 
489999.74 $ 
 
991.82 
 
991.82 
 
(2) 
 
19,123.52 109,846.17 
36,341.81 264,546.70 NIA 
509983.91 $ 
 
109,846.17 
267,376.32 37683.43 
494111.74 S 
 
(2) 
508,276.69 (3) 37683.43 
624184.12 
 
84.011 
84.011 
84.011 s 
84.011 
 
s 
13,437.43 36,242.54 
 
-1,544.07 5,864.56 13,426.90$ 30,202.10 
 
13,426.90 $ 36,092.96 
 
13,426.90 36,092.96 
 
' 84.010 ' 84.010 
84.010 84.010 84.010 84.010 
84.218 
84.151 
84.151 
 
89,845.00 355,959.00 
36,408.00 
14,215.00 
 
84.164 84.164 
 
7,229.00 
 
-1,427.07 81,086.20 27,223.23 89,845.00 286,600.00 
-257.45 
14,215.00 
-4.86 
 
25,173.85 89,845.00 345,101.82 
14,187.00 
 
25,173.85 89,845.00 345,101.82 
14,187.00 
 
7,229.00 
 
7,229.00 
 
1,107.49 3,295.97 
 
- 20 - 
 
 CANDLER COUNTY BQARP QF EDUCATION SCHEDULE QF FEDERAL FINANCIAL AISJANCf; 
YEAR ENDED JUNE 30 1994 
 
SCHEDULE 1 
 
FUNDING AGENCY 
PBOGBAAUGBANT 
Education, U. S. Department of Through Georgia Department of Education lndMduala with Dlaabi- Education /Id. TIiie VI, B Flow Through 1993Regular 
1993 carry-Over 
1994 Regular Preochool Program 
1994 Regular 
Vocational Education  Basic Grants to States 
High School Program Basic Grant 1994Granl Consumer and Homemaking Education 1993 Contract 
Total U.S. Departroont of Education 
 
CFDA NUMBER 
 
AWARDS IN PERIOD 
 
FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS) 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
84.027 84.027 $ 84.027 
84.173 
 
$ 7,795.00 43,684.00 
6,507.00 
 
4,988.16 7,795.00 $ 34,500.00 
 
7,795.00$ 42,254.34 
 
7,796.89 42,254.34 
 
84.048 
 
17,741.00 
 
84.048 $ 
 
629062.97 $ 
 
13,833.00 
 
17,741.00 
 
(4) 
 
605.00 614179.70 $ 
 
598 846.87 $ 
 
578282.22 
 
Talal Federal Fonancial Assistance 
 
$ 1119 062.71 $ 
 
1124163.61 $ 1 092 958.61 $ 1202466.34 
 
Major Program is Identified by an asterisk (0 ) in front of the CFDA number. 
(1) The amounts lhown for the Food lliolribution Program n,p,esents the Federally aoaigned value of nonmonetary - n e e for donated commodities received and/or conoumed by the system during the current fiscal year. 
(2) Expenditures for the School Breakfall Program and Child and Adult Care Food Program were oot maintained separately and are Included in the 1994 N - School Lunch Program. 
(3) Expendltureo for lhia program include State, and/or Local and other Funds. Expendlureo are oot maintained by l\lnd source. 
(4) Expendltureo on this program were oot maintained by fund source. 
 
See ooteo to the general purpose financial otatementa. 
 
 21  
 
 CANDLER COUNTY BOARD OF EDUCATION ANALYSIS OF CASH AND CASH EQUIVALENTS 
JUNE 30 1994 
 
SCHEDULE "2" 
 
NONINTEREST BEARING ACCOUNTS 
Metter Banking Company, Metter, Georgia 
INTEREST BEARING ACCOUNTS 
Metter Banking Company, Metter, Georgia 
N.O.W. Accounts (3.30%) N.O.W. Accounts (2.78%) 
Pineland State Bank, Metter, Georgia 
N.O.W. Account (3.25%) 
 
$ 17,073.74 
$ 273,137.46 207,932.07 -84,805.15 396,264.38 $ 413,338.12 
 
See notes to the general purpose financial statements. 
- 22 - 
 
 CANDLER COUNTY BOARD OF EDUCATION ACCOUNTS RECEIVABLE JUNE 30 1994 
 
SCHEDULE "3" 
 
Agriculture, U. S. Department of Summer School Food Service Program for Children 
Candler County Tax Commissioner County Wide School Tax 
Education. Georgia Department of Food Services National School Lunch Program Vocational Education Federal Funds Lottery Program Safe Schools Grant Federal Programs ESEA - Chapter 1 Education of Deprived Children Individuals with Disabilities Education Act Title VI, B - Flow Through 
First District Regional Educational Service Agency Live Oak Migrant Education Agency Migratory Education Program 
Georgia State Financing and Investment Commission Reimbursement on Construction Projects 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
CAPITAL 
 
GENERAL REVENUE PROJECTS 
 
FUND 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 9,370.00 $ 22,406.99 
 
3,908.00 
 
2,829.62 11,268.22 
 
59,000.00 
 
7,754.34 
 
$ 
 
9,370.00 
 
22,406.99 
 
2,829.62 3,908.00 11,268.22 
59,000.00 
7,754.34 
 
6,040.44 
 
6,040.44 
 
$ 112,482.00 112,482.00 $ 26,314.99 $ 96,262.62 $ 112,482.00 $ 235,059.61 
 
See notes to the general purpose financial statements. - 23 - 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30 1994 
 
SCHEDULE "4" 
 
AGENCY/FUNDING 
GRANTS Education, Georgia Department of Quality Basic Education General and Career Education Programs Special Education Programs Remedial Education Program Media Center Programs S1aff Development Programs Indirect Cost Pupil Transportation Regular Bus Replacement Sparsity Grant Special lnstruclional Assistance IIHlchool Suspension Mid-term Adjustment Local Fair Share Educational Equalization Funding Grant Food Services Vocational Education Other State Programs Govemol"s Emergency Funds (1) Innovative Programs Mentor Teacher Program Suparvision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Teachers' Retirement Tuition for the Multi-Handicapped Lottery Programs Computers in Classrooms Pre-Kindergarten Program Safe Schools Grant 
Financing and Investment Commission, Georgia State Reimbursement on Construction Projects 
Georgia Public Telecommunicalion Commission Lcltery Program Distant Leaming 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
CAPITAL 
 
GENERAL 
 
REVENUE 
 
PROJECTS 
 
FUND 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 2,743,290.00 251,036.00 48,988.00 115,910.00 34,602.00 776,139.00 
172,888.00 50,851.00 81,083.00 
199,461.00 69,366.00 91,174.00 -417,322.00 390,765.00 
$ 56,617.00 
5,000.00 -30.25 
3,840.00 
 
37,588.00 
 
6,200.00 1,243.71 7,504.62 
 
18,232.00 103,319.28 
11,268.22 
 
$ 2,743,290.00 251,036.00 48,988.00 115,910.00 34,602.00 776,139.00 
172,888.00 50,851.00 81,083.00 
199,461.00 69,366.00 91,174.00 -417,322.00 390,765.00 37,588.00 56,617.00 
5,000.00 -30.25 
3,840.00 
6,200.00 1,243.71 7,504.62 
18,232.00 103,319.28 
11,268.22 
 
$ 1,124,915.00 1,124,915.00 
 
4735.00 
 
4 735.00 
 
$ 4,688.606.08 $ 175142.50 $ 1 124.915.00 $ 5 988,663.58 
 
(1) The purpose of these funds is to assist in raplacing the boiler used in food preparalicn at the canning plant. 
 
See notes to the general purpose financial statements. 
 
- 24 - 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF LOCAL AND OTHER REVENUE 
YEAR ENDED JUNE 30 1994 
 
SCHEDULE "5" 
 
Taxes County Wide Bond Tax Railroad Car Tax Real Estate Transfer Tax 
Other Antitrust Milk Lawsuit Settlement Donation Interest Earned Sales Assets Lunches and Breakfast Other 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 1,123,858.56 26.41 
3,297.93 
 
$ 1,123,858.56 26.41 
3,297.93 
 
$ 250.00 10,591.57 
 
868.82 4,573.52 
 
5,527.00 16,146.10 
 
121,152.99 7,174.04 
 
868.82 250.00 15,165.09 
5,527.00 121,152.99 
23,320.14 
 
$ 1,159,697.57 $ 133,769.37 $ 1,293,466.94 
 
See notes to the general purpose financial statements. - 25 - 
 
 CANDI ER COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES BY OBJECT 
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1994 
 
SCHEDULE"ff' 
 
EXPENDITURES 
Operating Co&1s Salaries Employee Benefits Travel of Employees Prafassional and Technical Services Compensation and Travel of Board Members WBIIK, 5-r and Cleaning Services Repair and Maintenance Services 
Ren1s 
Insurance Communications Commocfrty Haufing Other Purchased Services Supplies Energy Food Usage Books, Textbooks and Periodicals Dues and Fees Interest Expense Other Expenditures 
Nonoperating Co&1s Building and Building lmprovemerns Equipment 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
CAPITAL PROJECTS 
FUND 
 
TOTAL 
 
$ 3,845,153.03 $ 1,054,967.02 14,805.92 28,221.07 4,545.86 17,174.35 135,262.45 32,569.73 21,352.00 21,537.24 
45,515.01 192,629.20 176,746.94 
921.33 34,834.63 17,011.20 
2,761.64 24,375.14 
 
683,949.38 171,S74.78 
7,843.89 9,933.17 
750.00 9,773.98 
779.52 2,801.95 3,527.79 108,658.15 6,512.12 279,081.48 3,285.25 1,712.12 1,688.26 
 
$ 4,529,102.41 1,226,541.80 22,649.81 38,154.24 4,545.86 17,924.35 145,036.43 32,569.73 21,352.00 22,316.76 2,801.95 49,042.80 301,287.35 183,259.06 280,002.81 38,119.88 18,723.32 4,449.90 24,375.14 
 
124,409.18 
 
$ 1,342,664.94 52,221.28 
 
1,342,664.94 176,630.46 
 
Total Expenditures 
 
$ 5,794,792.94 $ 1,3441093.12 $ \342,664.94 $ 8 4811551.00 
 
Sae notes ID the general purpose financial statements. 
 
- 26 - 
 
 ~EB ~till ~ Q Qf EE!~AI!Qt:J Q!::tE~JLE QE E~el;NQIDJBE 61 Qa:.!E~ 
LQUERY PROGRAMS VEAR ENPfPJUNE 30 1994 
 
SCHEDULE"7" 
 
Operating Costs Salaries En,ployMTravel of Employees 0thor Pun:hased Se<vic<ls Supplies Food~ Boob, T.-and Periodicals Duos and Foes 0thor Expenditu.... 
Nonopending Costs Eq~ 
Total ExpendHu.... 
 
COMPUTERS IN 
CLASSROOMS 
 
PRE.l(JNDERGARTEN PROGRAM 
 
SAFE SCHOOI..S 
GRANT 
 
G.P.T.C. DISTANT LEARNING 
 
TOTAL 
 
4,201.83 
14053.00 18,254.83 $ 
 
41,827.18 11,288.78 
1,313.71 32.08 
47,594.n s 128.63 
2,589.08 240.00 <IS.SO 
2295.00 
 
960.22 10308.00 $ 
 
4 735.00 
 
41,827.18 11,288.78 
1,313.71 32.08 
52,756.82 128.63 
2,589.08 240.00 <48.50 
31391.00 
 
107,368.73 $ 
 
11,268.22 $ 
 
4.735.00 $ 
 
141,626.78 
 
See , - . to the general purpose financial statements. 
 
- 27 - 
 
  CANDLER COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30 1994 
 
SCHEDULE "8" 
 
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 for Staff Development Programs in Excess of Total Staff Development Allotment for: Cost of Instruction 
Expenditures per Aud~ 
Amount of Underexpenditure for Total Allotment 
 
THIRTEEN WEIGHTED AND MEDIA CENTER 
PROGRAMS 
 
STAFF DEVELOPMENT 
PROGRAM 
 
$ 3,236,069.00 $ 
 
34,602.00 
 
$ 3,454,358.60 171,754.70 $ 
$ 3,626,113.30 $ 
 
34,931.84 34,931.84 
 
-42,006.39 
 
$ 3,584,106.91 $ 
 
-10,879.56 24,052.28 
 
$ 
 
0.00 $ 
 
10,549.72 
 
See notes to the general purpose financial statements. - 29 - 
 
 CANDI ER COUNTY RQARQ OF fDl.JCATIQN ANAi YIS Of MINIM! IM EXPfNQIJlJRE Rfqt JIREMENTS - BY PROGRAM 
GENSRAL FUND - QlJAI ITY RAIC fpt JCATIQN pROGRAMS YEAR ENPEP JlJNf 30 1994 
 
GENERAi ANP CARf;fR EDUCATION PRQGRAMS Kindefgorten (") 
Sub-Total- K-3 
Gn,des6-8(") Grades 9-12 (") High School,.._.,.(") V - 1 Education l.aboratones (") 
Total General and Career Education Programs PsQIA) J;QUCA.TlpN pROORAMS 
Regular Programs category II(") category Ill(") category IV (") Itinerant SupplementalSub-Total - Regular category V (Gifted) (") Total Special Education Prog,ams 
REUfQIAI fQlJCATIQN PROGRAM M 
MEQ\A CENTfR pROGRAM 
Total Thirteen Weighted and Media Center 
STAFF PEYfl OPUENT PROGRAMS (1) 
Cost c:llnstruction 
Total staffDel,eicpmenl 
(j Identifies Thirteen Weighted Programs. Note (1) $4,020.90 of the allolment fer Professional 
Del,eicpmenl has beeo transferred to Cost of Instruction as authorized by OCGA 20-2-182. 
See notes to the general purpoee financial statements. 
 
ALLOTMENTS FROM DEPARTMENT OF EDUCATION 
 
REQUIRED 
 
TOTAL 
 
ORIGINAL _,!L 
 
ORIGINAL 
 
Ml~TERM 
 
REQUIRED 
 
285,098.00 
 
256,588.20 $ 
 
743 792.00 
 
669 412.80 
 
1,028,890.00 90 $ 
 
926,001.00 $ 
 
386,054.00 90 
 
347,4<18.60 
 
594,665.00 90 
 
535,198.50 
 
462,154.00 90 
 
415,938.60 
 
89,689.00 90 
 
80,720.10 
 
181 838.00 90 
 
163 654.20 
 
$ 2 743 290.00 
 
$ 2 468 961.00 $ 
 
0.00 $ 
 
256,588.20 
 
669 412.80 
 
0.00 $ 
 
926,001.00 
 
347,4<18.60 
 
40,000.00 
 
575,198.50 
 
415,938.60 
 
80,720.10 
 
36 845.00 
 
200499.20 
 
76 845.00 $ 2545 806.00 
 
242,137.00 
 
217,923.30 $ 
 
0.00 $ 
 
217,923.30 
 
242,137.00 8 899.00 
251 036.00 48 988.00 115 910.00 
 
90 $ 90 
90 $ 90 $ 
 
217,923.30 $ 8009.10 
225 932.40 $ 44089.20 $ 104 319.00 
 
0.00 S 
0.00 $ 0.00 $ 0.00 $ 
 
217,923.30 8 009.10 
225 932.40 44 089.20 104 319.00 
 
$ 3,159,224.00 
 
2,843,301.60 $ 
 
76,845.00 $ 2,920,146.60 
 
11,816.90 100 $ 22 785.10 100 
 
11,816.90 $ 22 785.10 
 
'$ 
 
34,602.00 
 
34,602.00 $ 
 
0.00 $ 
 
11,816.90 22 785.10 
 
o.oo s _ _,_34_...,s.o2.0..0. 
 
3, 193,826.00 
 
$ 2,877,903.60 $ 
 
76,845.00 $ 2,954,748.60 
 
- 30 - 
 
 SCI-IEOULE"9'' 
 
REQUIRED ALLOTMENT 
 
SALARIES ACTUAL 
 
DISTRIBUTION BY RESPECTIVE PORTIONS 
 
AMOUNT OF UNIJEREXPENDITURE 
FOR REQUIRED ALLOTMENT 
 
REQUIRED ALLOTMENT 
 
OPERATIONS 
 
AMOUNT OF 
 
UNIJEREXPENDITURE 
 
FOR REQUIRED 
 
ACTUAL 
 
ALLOTMENT 
 
250,336.80 $ 
 
266,680.59 
 
6,251.40 $ 
 
4,039.21 
 
649626.30 
 
763 264.89 
 
19 786.50 
 
24,455.98 
 
899,963.10 $ 1,029,945.48 $ 
 
0.00 
 
26,037.90 $ 
 
28,495.19 $ 
 
0.00 
 
337,570.20 
 
414,561.09 
 
0.00 
 
9,878.40 
 
12,163.34 
 
0.00 
 
560,467.30 
 
630,145.47 
 
0.00 
 
14,731.20 
 
29,157.82 
 
0.00 
 
398,939.40 
 
616,505.11 
 
0.00 
 
16,999.20 
 
28,276.69 
 
0.00 
 
n,434.20 
 
84,681.05 
 
0.00 
 
3,285.90 
 
7,929.24 
 
0.00 
 
176059.40 
 
217 048.70 
 
0.00 
 
24 439.80 
 
28287.10 
 
0.00 
 
s 2 450 433.60 $ 2 992 886.90 $ 
 
0.00 
 
95 372.40 S 
 
134 309.38 $ 
 
0.00 
 
100,8"".60 $ 99,888.30 10,"104.00 649.80 1 298.70 
213,089.40 $ 
7 803.90 
220 893.30 $ 
43365.60 $ 
82121.40 $ 
 
66,866.79 166,785.81 
32,115.78 
265,766.38 $ 8910.65 $ 
274679.03 56135.24 $ 130 657.43 $ 
 
2,796,813.90 $ 3,454,358.60 $ 
 
1,993.50 $ 2,511.90 
328.50 
 
2,819.26 2,991.62 1,742.34 
 
0.00 
 
4,833.90 $ 
 
7,553.22 $ 
 
0.00 
 
205.20 
 
129.33 $ 
 
5 039.10 $ 
 
7 682.55 
 
0.00 
 
723.60 $ 
 
2 503.81 $ 
 
0.00 
 
22197.60 $ 
 
27 258.96 $ 
 
0.00 
 
123,332.70 $ 
 
171,754.70 $ 
 
0.00 75.87 
0.00 0.00 
75.87 
 
2 796,813.90 $ 3,454,358.60 $ 
 
11,816.90 $ 22785.10 
 
22,696.46 $ 12 235.38 
 
0.00 10 549.72 
 
34,602.00 $ 
 
34,931.84 $ 
 
10,549.72 
 
0.00 
 
157,934.70 $ 
 
206,686.54 $ 
 
10,625.59 
 
- 31 - 
 
 CANDLER COUNTV BOARD OF EDUCATION SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30 1994 
 
SCHEDULE "10" 
 
BOARD MEMBER ADDRESS 
Mrs. Helen Curry, Chairperson (") Route 4, Box 825 Metter, Georgia 30439 
Mrs. Sandra Franklin () P. 0. Box237 Metter, Georgia 30439 
Mr. Richard Gay Route 2, Box 128 Metter, Georgia 30439 
Mr. Jerry Gibson (J P. 0. Box745 
Metter, Georgia 30439 
Mrs. Sylvia Johnson (J 
Route 1, Box 222 Metter, Georgia 30439 
Mr. Wendell West(") P. 0. Box887 Metter, Georgia 30439 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
950.00 
 
950.00 
 
300.00 
 
750.00 
 
600.00 $ 
 
45.86 
 
950.00 
 
(J Denotes Board Members Serving as of June 30, 1994 
 
$ 
 
4,500.00 $===.;4;;;5~.8;;;;,6 
 
See notes to the general purpose financial statements. 
 
- 32 - 
 
 SECTION II COMPLIANCE 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404)656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members of the Candler County Board ofEducation 
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements ofthe Candler County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. 
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards and 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 general purpose financial statements are free of material misstatement. 
We did not observe the taking of either the Federal donated commodities inventory or the purchased foods inventory at June 30, I994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. 
Compliance with laws, regulations, contracts, and grants applicable to Candler County Board ofEducation is the responsibility ofthe Board's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the Board's compliance with certain provisions oflaws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. 
 
94CRL-10 
 
 The results ofour tests indicate that, with respect to the items tested, the Candler County Board ofEducation complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Board had not complied, in all material respects, with those provisions. 
This report is intended for the information of management, the Federal c9gnizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter ofpublic record. 
Respectfully submitted, 
~~ 
Claude L. Vickers State Auditor 
CLV:jy 94CRL-10 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 6562174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members ofthe Candler County Board ofEducation 
 
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements ofthe Candler County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. 
 
We have applied procedures to test the Candler County Board of Education's compliance with the following requirements applicable to each of its Federal financial assistance programs, which are listed in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1994: 
 
(I) Political Activity 
 
(5) Allowable Costs/Cost Principles 
 
(2) Civil Rights 
 
(6) Drug-Free Workplace Act 
 
(3) Cash Management 
 
(7) Audit Follow-Up/Resolution 
 
(4) Federal Financial Reports 
 
(8) Administrative Requirements 
 
Our procedures were limited to the applicable procedures described in the Office of Management and Budget's "Compliance Supplement for Single Audits ofState and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Board's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. 
 
94CRL-50 
 
 With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph ofthis report. With respect to items not tested, nothing came to our attention that caused us to believe that the Candler County Board of Education had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed immaterial instances ofnoncompliance with those requirements, which are described in the Schedule ofFindings and Improper or Questioned Costs. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
~ 
Claude L. Vickers State Auditor 
CLV:jy 94CRL-50 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members ofthe Candler County Board ofEducation 
 
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements ofthe Candler County Board ofEducation as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. 
 
We have also audited the Candler County Board of Education's compliance with the requirements governing: 
 
(1) Types of Services Allowed or Unallowed 
 
(5) Applicable Special Tests and Provisions 
 
(2) Eligibility 
(3) Matching, Level ofEffort, and/or Earmarking 
 
(6) Other Requirement Claims for Advances and Reimbursements 
 
(4) Reporting 
 
These requirements are applicable to the major Federal financial assistance program, which is identified in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1994. The management ofthe Candler County Board of Education is responsible for the Board's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit. 
 
94CRL-80 
 
 Except as discussed in the following paragraph, we conducted our audit of compliance in accordance with generally accepted auditing standards; Government Auditing Standards issued by the Comptroller General of the United States; and Office ofManagement and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the Candler County Board of Education's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion. 
We did not observe the taking of either the Federal donated commodities inventory or the purchased foods inventory at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. However, this matter has no affect on the Board's compliance with the requirements listed in the second paragraph of this report. 
In our opinion, the Candler County Board of Education complied, in all material respects, with the requirements as disclosed in the second paragraph that are applicable to its major Federal financial assistance program for the year ended June 30, 1994. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
~~ 
Claude L. Vickers State Auditor 
CLV:jy 94CRL-80 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 6562174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation 
and Superintendent and Members of the Candler County Board of Education 
 
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements ofthe Candler County Board ofEducation as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. 
 
In connection with our audit ofthe fiscal year 1994 general purpose financial statements of the Candler County Board ofEducation and with our consideration of the Board's internal control structure used to administer Federal financial assistance programs, as required by Office of Management and Budget (0MB) Circular A128, "Audits of State and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1994. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing: 
 
(1) Types of Services Allowed or Unallowed 
 
(2) Eligibility 
 
Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Candler County Board ofEducation's compliance with these requirements. Accordingly, we do not express such an opinion. 
 
94CRL-120 
 
 With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Candler County Board ofEducation had not complied, in all material respects, with those requirements. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
d/4~ 
Claude L. Vickers State Auditor 
CLV:jy 94CRL-120 
 
 SECTION III INTERNAL CONTROL 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members of the Candler County Board of Education 
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements ofthe Candler County Board ofEducation as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. 
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards, and 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 general purpose financial statements are free of material misstatement. 
We did not observe the taking of either the Federal donated commodities inventory or purchased foods inventory at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. 
In planning and performing our audit ofthe general purpose financial statements of the Candler County Board of Education for the year ended June 30, 1994, we considered the internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control structure. 
The management of the Candler County Board ofEducation is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs ofinternal control structure policies and procedures. 
94ICL-3 
 
 The objectives ofan internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation ofgeneral purpose financial statements in accordance with generally accepted accounting principles. Because ofinherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. 
 
For the purposes of this report, we have classified the significant internal control structure policies and procedures in the following categories: 
 
(I) Cash and Cash Equivalents 
 
(6) Employee Compensation 
 
(2) Inventories 
 
(7) General Ledger 
 
(3) Revenue/Receivables/Receipts 
 
(8) General Fixed Assets 
 
(4) Procurement 
 
(5) Expenditures/Liabilities/ Disbursements 
 
For all ofthe internal control categories listed above, we obtained an understanding of the design ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control risk. 
 
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute ofCertified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or.operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements. 
 
As descnbed in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories: 
 
(1) Accounting Controls (Overall) 
 
(2) Expenditures/Liabilities/Disbursements 
 
(3) General Fixed Assets 
 
94ICL-3 
 
 A material weakness is a reportable condition in which the design or operation ofone or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose 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 structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that all ofthe reportable conditions disclosed above are also considered to be material weaknesses. 
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Candler County Board ofEducation's financial statements and this report does not affect our report thereon dated July 14, 1995. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
L~ 
Claude L. Vickers State Auditor 
CLV:jy 94ICL-3 
 
 C!AUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
July 14, 1995 
 
Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation 
and Superintendent and Members ofthe Candler County Board of Education 
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements ofthe Candler County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated July 14, 1995. This report was qualified for a scope limitation and for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We have also audited the Board's compliance with requirements applicable to major Federal financial assistance programs and have issued our opinion thereon dated July 14, 1995. 
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General ofthe United States; and the provisions of Office of Management and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement and about whether the Candler County Board ofEducation complied with laws and regulations, noncompliance with which would be material to a major Federal financial assistance program. 
We did not observe the taking of either the Federal donated commodities inventory or purchased foods inventory at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories through alternative procedures. 
In planning and performing our audit for the year ended June 30, 1994, we considered the Board's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the Board's general purpose financial statements and on its compliance with requirements applicable to major 
94ICL-1 l 
 
 Federal financial assistance programs and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated July 14, 1995. 
 
The management of the Candler County Board ofEducation is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs ofinternal control structure policies and procedures. The objectives ofan internal control structure are to provide management with reasonable, but not absolute, assurance that, assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that Federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. 
 
For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories: 
 
GENERAL REQUIREMENTS 
 
SPECIFIC REQUIREMENTS 
 
(1) Political Activity (2) Civil Rights (3) Cash Management (4) Federal Financial Reports 
 
(1) ~es of Services owed or Unallowed 
(2) Eligibility (3) Matchi~, Level ofEffort, 
and/or armarking 
 
(5) Allowable Costs/Cost Principles 
 
(4) Reporting 
 
(6) Drug-Free Workplace Act (7) Audit Follow-Up/Resolution (8) Administrative Requirements 
 
(5) Applicable Special Tests and Provisions 
(6) Other Requirement Claims for Advances and Reimbursements 
 
For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. 
 
During the year ended June 30, 1994, the Candler County Board of Education expended 67% of its total Federal financial assistance under one major Federal financial assistance program and the following nonmajor Federal financial assistance program: 
Food and Nutrition Program Food Services National School Lunch Program 
94ICL-l l 
 
 We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements, and specific requirements, as described above that are applicable to the Board's major Federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance, and the aforementioned nonmajor program. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. 
 
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the Board's ability to administer Federal financial assistance programs in accordance with applicable laws and regulations. 
 
As descnbed in the Schedule ofFindings and Improper or Questioned Costs reportable conditions were noted in the following control categories: 
 
(1) Administrative Requirements 
 
(2) Allowable Costs/Cost Principles 
 
A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program 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 structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might be reportable conditions, and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that the reportable conditions described above are also considered to be material weaknesses. 
 
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit ofthe Candler County Board ofEducation's compliance with requirements applicable to its major Federal financial assistance program for the year ended June 30, 1994, and this report does not affect our report thereon dated July 14, 1995. 
 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
 
CLV:jy 94ICL-11 
 
Claude L. Vickers State Auditor 
 
 SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
PRIOR YEAR 
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Finding Resolved Audit Control Number 6211-93-01 
The audit report for the year ended June 30, 1993, stated that the Candler County Board ofEducation had an underexpenditure of Quality Basic Education (QBE) funds of $10,906.46 for the Remedial Education Program. For the year under review, adjustment was made to the Board's local fair share by the Georgia Department of Education to refund the underexpenditure as required. 
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $8,040.61 Audit Control Number 6211-93-06 
The audit report for the year ended June 30, 1993, stated that _the Candler County Board of Education had underexpenditures of Quality Basic Education (QBE) funds of$127.71 for the operations portion of the Special Education Programs-Regular Programs, $171.15 for the operations portion of the Special Education Programs-Gifted Program and $7,741.75 for the operations portion of the Media Center Programs. For the year under review, no adjustment was made to the Board's local fair share by the Georgia Department of Education to refund the underexpenditures as required. The total amount ofSS,040.61 should be returned to the Georgia Department ofEducation through an increase in the Board's local fair share for QBE programs in a subsequent fiscal year. 
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $4,765.01 Audit Control Number 6211-93-07 
The audit report for the year ended June 30, 1993, disclosed that the Staff Development-Professional Development Program had an underexpenditure of Quality Basic Education (QBE) funds of $4,765.01. For the year under review, no adjustment was made to the Board's local fair share by the Georgia Department of Education to refund this underexpenditure as required. The underexpenditure of$4, 765.01 should be returned to the Georgia Department ofEducation through an increase in the Board's local fair share for QBE programs in a subsequent fiscal year. 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
PRIOR YEAR 
AUDIT FOLLOW-UP/RESOLUTION Failure to Transfer Local Matching Funds Financial Statements Finding Resolved Audit Control Number 6211-93-08 
The audit report for the year ended June 30, 1993, stated that the Candler County Board ofEducation failed to transfer local matching funds from the General Fund to the Capital Projects Fund as required for the approved State Capital Outlay Project for the 1993 fiscal year. Both the instructions in Chapter 70 of the Georgia Financial Accounting Handbook for Local School Systems and the agreement signed by the Board to receive funding through Georgia State Financing and Investment Commission require that the Board transfer local matching funds by the year-end and designate those funds by project name and number. In the year under review, local funds were transferred as required. 
AUDIT FOLLOW-UP/RESOLUTION Failure to Perform Physical Inventory Federal Financial Assistance Finding Resolved Audit Control Number 6211-93-09 
The audit report for the year ended June 30, 1993, reported that the Board had not performed a physical inventory of property used in the National School Lunch Program (CFDA 10.555) as required by Chapter 8 ofthe Georgia Financial Accounting Handbook for Local School Systems. During the year under review, the Board implemented procedures to ensure that a physical inventory is taken annually. 
PRIOR YEAR/CURRENT YEAR 
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6211-93-02 
The audit report for the year ended June 30, 1993, stated that the Board did not provide for adequate separation ofemployee duties in the performance ofaccounting functions and related procedures. For the year under review, our audit noted no improvement regarding adequate separation of employee duties. This deficiency was a result of management's decision to limit the number of administrative staff made responsible for accounting functions. Management should periodically review this decision to determine if employee duties can be reassigned to achieve a higher degree of internal control with existing staff. 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
PRIOR YEAR/CURRENT YEAR 
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6211-93-02 
Note: Federal financial assistance programs affected by this finding are as follows: Chapter 1 Program Education ofDeprived Children (CFDA 84.010) School Food Services Fund (CFDA 10.550, 10.553 and 10.555) 
EMPLOYEE COMPENSATION Inadequate Sick and Personnel Records Financial Statements Nonmaterial Noncompliance Audit Control Number 6211-93-03 
The audit report for the year ended June 30, 1993, noted the Board failed to maintain sick and personnel leave records for certain professional personnel of the Board. For the year under review, the Board again failed to maintain adequate sick and personnel leave records for all individuals covered by the Board's sick and personnel leave policies. This condition exists due to inadequate administrative procedures regarding sick and personnel leave records. Corrective action should be taken by the Board to ensure that employee leave records are maintained for all employees. The Board should adopt adequate leave policies for all employees and enact procedures to ensure that records are maintained in accordance with policies. 
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6211-93-04 
The audit report for the year ended June 30, 1993, noted that the management of the Candler County Board ofEducation had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. In the year under review, the Board did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements 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 and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
PRIOR YEAR/CURRENT YEAR 
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6211-93-05 
The audit report for the year ended June 30, 1993, reported the Board failed to submit a copy of the 1992 audit report on a timely basis to all agencies providing Federal financial assistance. During the year under review, the Board also failed to submit copies of the 1993 report on a timely basis and in addition failed to submit a copy ofthe report to the First District Regional Educational Service Agency from whom the Board received ESEA Chapter 1 Migratory Education Program (CFDA 84.011) funds. 
Paragraph 13f of 0MB Circular A-128 requires that recipients of Federal financial assistance submit copies ofsingle audit reports to those agencies providing Federal financial assistance. Even though formally notified in writing ofthese report distnbution responsibilities by the Department of Audits, management claimed it was unaware as to whom these audit distribution requirements applied. Procedures should be implemented to ensure that reports are submitted to grantor agencies in accordance with audit distribution requirements. 
CURRENT YEAR 
EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Financial Statements Nonmaterial Noncompliance Amount: $10,549.72 Audit Control Number 6211-94-01 
For the year under review, the Candler County Board ofEducation reported to the Georgia Department of Education on DE form 0420 "General Fund QBE Program Expenditure Summary'' expenditures totaling $22,696.46 for the Staff Development - Cost of Instruction Program. A review of the underlying source documentation for the Quality Basic Education (QBE) program disclosed that the Board expended more than 15 percent ofits initial allotment offunds for Professional Development Stipends for Staff Development Cost of Instruction Program purposes resulting in an under expenditure ofSI0,549.72 for the minimum required allotment of $22,785.1 Ofor the StaffDevelopment - Professional Development Stipends Program. 
 
 CANDLER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
CURRENT YEAR 
EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Financial Statements Nonmaterial Noncompliance Amount: $10,549.72 Audit Control Number 6211-94-01 
This questioned cost resulted from management's reliance on incorrect information received from the Georgia Department ofEducation, resulting in a violation of Official Code of Georgia 20-2-182. These funds should be returned to the Georgia Department of Education through an increase in the Board's local fair share for the QBE programs in a subsequent fiscal period. 
EXPENDITURES/LIABILITIES/DISBURSEMENTS Failure to Meet Expenditure Requirements Financial Statements Nonmaterial Noncompliance Amount: $75.87 Audit Control Number 6211-94-02 
For the year under review, the Board had an underexpenditure of Quality Basic Education (QBE) funds of $75.87 for the operations portion of the Special Education Programs. This questioned cost resulted from management expending less that the minimum expenditure requirement for this QBE program. These funds should be returned to the Georgia Department ofEducation through an increase in the Board's local fair share for the QBE programs in a subsequent fiscal period. 
EXPENDITURES/LIABILITIES/DISBURSEMENTS - Financial Statements ALLOWABLE COSTS/COST PRINCIPLES - Federal Financial Assistance Inadequate Documentation Major and Nonrnajor Programs Reportable Condition - Material Weakness Nonmaterial Noncompliance Amount: $2,156.03 Audit Control Number 6211-94-03 
For the year under review, an examination of expenditure vouchers was performed to test the validity and accuracy of the expenditure transactions. Our audit disclosed that six payment vouchers totaling $2,156.03 were missing for the following programs: 
 
 CANDLER COUNTY BOARD OF EDUCATION 
SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30 1994 
 
CURRENT YEAR 
 
EXPENDITURES/LIABILITIES/DISBURSEMENTS - Financial Statements ALLOWABLE COSTS/COST PRINCIPLES - Federal Financial Assistance Inadequate Documentation Major and Nonmajor Programs Reportable Condition - Material Weakness Nonmaterial Noncompliance Amount: $2,156.03 Audit Control Number 6211-94-03 
 
General Fund Elementary and Secondary Education Act 
Chapter 1 Education ofDeprived Children (CFDA 84.010) 
Chapter 2 Block Grant - Flow Through (CFDA 84.151) 
Education for Economic Security Act Title II (CFDA 84. 164) 
 
$ 988.60 
400.00 465.43 302.00 
 
$ 215603 
 
Internal controls should be implemented by the Board to ensure that all expenditure vouchers are properly maintained after recording of such expenditures in the financial records and retained in accordance with State/Federal record retention policies. 
 
Note: The Candler County Board ofEducation was provided an opportunity to include pertinent comments from the Board's management concerning these audit findings, conclusions and recommendations. The Board has elected not to provide comments for inclusion in this report.