Audit report, Crawford County Board of Education, Roberta, Georgia, year ended June 30, 1995

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STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334

AUDIT REPORT CRAWFORD COUNTY BOARD OF EDUCATION
ROBERTA, GEORGIA YEAR ENDED JUNE 30, 1995

CRAWFORD 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

ALLFUNDTYPESANDACCOUNTGROUP

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

4

C

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

(NON-GAAP BASIS)

GENERAL AND SPECIAL REVENUE FUNDS

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

18

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

20

SCHEDULES

1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

22

2 CASH AND CASH EQUIVALENTS

24

3 ACCOUNTS RECEIVABLE

25

4 DEBT SERVICE REQUIREMENTS TO MATURITY

26

SCHEDULE OF REVENUE

5

STATE

27

6

LOCAL AND OTHER

28

SCHEDULE OF EXPENDITURES BY OBJECT

7

GENERAL AND SPECIAL REVENUE FUNDS

29

8

LOTTERY PROGRAMS

30

CRAWFORD COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -

Page

SECTION I

FINANCIAL

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS

GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS

9

OVERALL

33

10

BY PROGRAM

34

I I SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS

36

SECTION IT
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 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

CRAWFORDCOUNTYBOARDOFEDUCATION -TABLE OF CONTENTS-
SECTIONN 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 AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation
and Superintendent and Members ofthe Crawford 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) of the Crawford County Board of Education, as of and for the year ended June 30, 1995, 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.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office of Management 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.
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.
95ARL-13*

* School activity accounts maintained at the individual schools are not included in the general purpose financial statements. To conform to generally accepted accounting principles, these accounts should be included in the general purpose financial statements.
* The Board did not recognize as expenditures, in the year ended June 30, 1995, a portion of salaries and the corresponding employer's cost ofrelated benefits earned for contractual services completed prior to June 30, 1995. Also funds received, subsequent to June 30, 1995, from the Georgia Department ofEducation for the State's share ofthese 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, 1994, were improperly recorded in the year ended June 30, 1995. To conform to generally accepted accounting principles, revenues should be recorded when available and measurable and expenditures should be recorded when incurred, rather than when funds are received or disbursed.
The aggregate effects on the general purpose financial statements of these variances or omissions have not been determined, but are believed to be material.
In our opinion, except for the effects on the general purpose financial statements of the matters referred to in the preceding paragraph, the general purpose financial statements present fairly, in all material respects, the financial position of the Crawford County Board of Education as of June 30, 1995, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated July 3, 1996, on our consideration of the Board's internal control structure and a report dated July 3, 1996, on its compliance with laws and regulations.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements ofthe Crawford County Board ofEducation taken as a whole. The combining statements (Exhibits E and F) and the financial schedules (Schedules 1 through 11 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 ofthe Crawford County Board ofEducation. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in out opinion, except for the effects of the matters referred to in the third paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole.
A copy ofthis report has been filed as a permanent record in the office of the 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:gp 95ARL-13*

CRAWFORD COUNTY BOARD OF EDUCATION - 1-

CRAWFORD COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUP JUNE30 1995

ASSETS
Cash and Cash Equivalents
Accounts Receivable
Prepaid Items
Inventories Food Donated Commodities Purchased Food
Amount Available In Debt Service Fund
Amount to be Provided in Future Years For Payment of: Bond Debt Capital Lease Agreements
Total Assets

GENERAL FUND

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

REVENUE

PROJECTS

FUND

FUND

$

11,353.46 $ 136,907.85 $

159.70

122,752.37

98,913.29

8,769.40

1,258.14

17,909.33 7,560.71

s_ _ _ $ 142,875.23 $ 262,549.32

15_9_.1.0.

LIABILITIES AND FUND EQUITY
LIABILITIES
Accounts Payable Salaries Payable Notes Payable Expired Grant Balances Payable Deferred Revenue Unearned Lottery Funds Capital Lease Agreements General Obligation Bonds Payable
Total Liabilities
FUND EQUITY
Fund Balances Reserved For Continuation of Federal Programs For Debt Service For Expired Grant Balances/Questioned Costs For Inventories Food Donated Commodities Purchased Food
Unreserved Deficit Undesignated
Total Fund Equity

$ $ 175,000.00

15,105.87 38,559.89
1,881.08
24,750.58

s $ 1751000.00

801297.42

$

$

46,448.76

1,144.45 1,759.45

17,909.33 7,560.71

$

46,448.76 $

28,373.94

-78,573.53 0.00

153 8n.96 s ______15__9""".7_o_ 1

$

s -321124.n

182.251.90 $ _ _ _15_9_.7_0

Total Liabilities and Fund Equity

$ 142,875.23 $ 262,549.32 s _ _ _ _15_9_.1_0

The notes to the general purpose financial statements are an integral part of this statement. -2-

DEBT SERVICE
FUND

ACCOUNT GROUP GENERAL
LONG-TERM DEBT

TOTALS {Memorandum Onh'.} JUNE 3011995 JUNE 3011994

$ 115,750.88

$ 264,171.89 $ 363,934.52

13,678.17

235,343.83

158,153.72

10,027.54

210.00

17,909.33 7,560.71

15,328.79 4,n6.62

$

129,429.05

129,429.05

83,556.67

1, 195,570.95 3201668.43

1, 195,570.95 320,668.43

1,286,443.33 2671089.60

$ 1291429.05 $

116451668.43 $ 211801681.73 $ 211791493.25

$

15,105.87 $

76,763.56

38,559.89

49,118.99

175,000.00

1,881.08

260.57

451.56

24,750.58

24,750.58

$

320,668.43

320,668.43

267,089.60

1,325,000.00

1 ,325,000.00

11370,000.00

$

1,645,668.43 $ 11900,965.85 $ 1.788,434.86

$ 129,429.05
$ 129,429.05 0.00
$ 129,429.05

$

1,144.45

129,429.05 $

48,208.21

83,556.67 91,706.85

17,909.33 7,560.71

15,328.79 4,n6.62

$ 204,251.75 $ 195,368.93

-78,573.53 154,037.66

195,689.46

$ 279.715.88 $ 391,058.39

$ 1291429.05 $

116451668.43 $ 211801681.73 $ 211791493.25

-3-

CRAWFORD COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GQYERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1995

EXHIBITe-

REVENUES

GENERAL FUND

SPECIAL REVENUE
FUND

CAPITAL PROJECTS
FUND

DEBT SERVICE
FUND

TOTALS {Memorandum Onl~}
YEAR ENDED JUNE 301 1995 JUNE 301 1994

State Funds Federal Funds Local and Other Funds

$ 5,490,662.88 $ 115,155.12
1,763,440.96

869,860.78 766,097.17 185,587.22 $

$ 6,160,523.66 $ 5,207,417.04

881,252.29

820,274.23

3.73 $ 189,541.86 2,138,573.77 1,800,664.98

Total Revenues EXPENDITURES

$ 7,369,258.96 $ 1,621,545.17 $

3.73 $ 189,541.86 $ s,1801349.n $ 7,828,356.25

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Food Services Operation Other Operations of Non-Instructional Services
Capital Outlay Debt Service
Principal Interest Paying Agent Fees

$ 4,666,613.54 $
204,866.84
117,410.71 178,557.66 146,744.n 476,293.12 10,962.52
807,829.71 4n,404.30
61,983.69 189,677.06
307.38
49,084.29 132,094.70
117,008.23 31,263.93

n1.1e1.98 $ 80,456.52 14,342.80 21,735.38 67,861.82
2,549.13 4,114.69 21,038.00 699,553.12
33,386.00 11,969.49
1,870.05

0.00 $

$ 5,388,381.52 $ 4,733,613.13

285,323.36

229,850.65

131,753.51 200,293.04 214,606.54 476,293.12
10,962.52

132,471.90 178,838.19 212,738.84 375,015.32
5,609.84

810,378.84 476,518.99
61,983.69 210,715.06 699,860.50

701,134.96 480,413.03 53,331.89 20,666.78 591,306.98

49,084.29 165,480.70

44,776.81 101,330.38

45,000.00 97,450.00
1,219.48

113,977.n 130,583.98
1,219.48

298,431.31 135,040.50
300.00

Total Expenditures

$ 7,663,102.40 $ 1,680,644.98 $

0.00 $ 143,669.48 $ 9,487,416.86 $ 8,294,870.51

Excess of Revenues over (under) Expenditures

$ -293,843.44 $ -59,099.81 $

3.73 $ 45,8n.38 $ -307,067.14 $ -466,514.26

Oil:lER FINANCING SOURCES (USE)

Capital Leases Operating Transfers In Operating Transfers Out

$ 148,673.00 $ -4,683.88

41,687.00 4,683.88

$ 190,360.00 $ 150,768.97

4,683.88

296.00

-4,683.88

-296.00

Total Other Financing Sources

(Uses)

$ 143,989.12 $

46,370.88

$ 190,360.00 $ 150,768.97

Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses

$ -149,854.32 $

-12,na.93 $

3.73 $ 45,872.38 $ -116,707.14 $ -315,745.29

FUNQ l;!A~NCE JULY l

111,n9.55

189,616.20

155.97

83,556.67

391,058.39

701,606.83

Food Inventory - Net Change in Period Donated Commodities Purchased Food

2,580.54 2,784.09

2,580.54 2,784.09

3,787.74 1,409.11

FUND BALANCE JUNE 30

$ -32,124.77 $ 182,251.90 $

159.70 $ 129,429.05 $ 279,715.88 $ 391,058.39

The notes to the general purpose financial statements are an integral part of this statement. -4-

gRAWFORQ COUNTY BOARD OF EQ!.!Ct!TION STATEMENT OF BEVENUES, EXPENDITURES AND CHANGES IN F!,!ND BALANCES
BUDGET AND ACTUAL - {NON-GAAP BASIS)
GENERAL AND SPEC!&, REVENUE FU~ OS
YEAR ENDED JUNE 30, 1995

EXHIBIT c-

REVENUES
State Funds Federal Funds Local and Other Funds
Total Revenues
EXPENDIT!,!RES
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Food Services Operation Other Operations of Non-Instructional Services
Capital Outlay Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES {USES}
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1, 1994
Adjustments

GENERAL FUND

ACTUAL

(BUDGET

BUDGET

BASIS!

$ 5,646,480.00 $ 5,490,662.88 115,155.12
210311342.00 1?631440.96
$ 716771822.00 $ 713691258.96

$ 5,016,432.47 $ 4,666,613.54

386,001.28 148,364.41 199,226.88 172,301.80 561,646.71
670,219.98 466,966.59
57,188.51 1,087.12 1,500.00
39,889.48 116,500.00

204,866.84 117,410.71 178,557.66 146,744.72 476,293.12
10,962.52 807,829.71 472,404.30 61,983.69 189,STT.06
307.38 49,084.29 132,094.70 148,272.16

$ 7,837,325.23 $ 7,663,102.40

$ -159,503.23 $ -293,843.44

$ 148,673.00 -41683.88
$ 143,989.12

$ -159,503.23 $ -149,854.32

301,768.63

117,729.55

300.00

SPECIAL REVENUE FUND

ACTUAL

(BUDGET

BUDGET

BASIS!

$ 40,000.00 $ 669,860.78

734,173.04

766,097.17

156.472.60

185.587.22

$ 9301645.64 $ 11621.545.17

$ 168,261.98 $ 721,767.98

66,119.00

80,456.52 14,342.80 21,735.38 67,861.82

2,549.13 4,114.69

21,848.00 593,TT2.98

21,038.00 699,553.12

33,386.00 13.839.54

$ 850.001.96 $ 1,680,644.98

$ 80,643.68 $ -59.099.81

$ 46,370.88

$ 461370.88

$ 80,643.68 $ -12,728.93

181,672.78

169,510.79

8,363.06

FUND BALANCE JUNE 30, 1995

$ 142,565.40 $ -32,124.n

$ 270,679.52 $ 156,781.86

The notes to the general purpose financial statements are an integral part of this statement. -5-

CRAWFORD C(>UNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 1: SlTh.fMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Crawford County Board ofEducation (Board) was established under the laws of the State of Georgia and operates under the guidance of a school board and Superintendent, both elected by the voters. With the exception ofthe departures from generally accepted accounting principles disclosed in these notes, the financial statements ofthe 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 Crawford County Board ofEducation.
Based upon the application of the above criteria, the Crawford County Board ofEducation is determined to be the lowest level ofgovernment exercising oversight responsibility and control over all activities related to public education in Crawford 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, except for the Superintendent who was also elected, 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 and an account group to report on its financial position and the results ofits 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. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
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-

CRAWFORD COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

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 confonn 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 and the account group presented in this report are as follows:
GOVERNMENTAL FUND TYPES - are used to account for all or most ofa Board's general activities. Governmental Fund Types include:
GENERAL FUND - the fund used to account for all financial resources ofthe Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a board of education.
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.
DEBT SERVICE FUND - the fund used to account for the accumulation ofresources for, and the payment of, general long-tenn principal, interest and paying agent fees.
ACCOUNT GROUP
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for general obligation bonds outstanding and material capital lease obligations.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet.
- 7-

CRAWFORD COUNTY BOARD OF EDUCATION

EXlilBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount 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 share ofthese contracts. During fiscal year 1995, a substantial number ofpersonnel of the Board were employed for a one hundred and ninety day period beginning in late August 1994 and ending in early June 1995. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1994 and ending in August 1995. State grants to fund the State's share ofthese contracts were disbursed from the Georgia Department ofEducation to the Board in the same twelve months. As ofJune 30, 1995, compensation under these employment contracts had been earned, but two of the twelve monthly payments, due for July and August 1995, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30, 1995. Also, the State's portion of the compensation paid in July and August 1995 was received and recorded as revenue in the fiscal year subsequent to June 30, 1995. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1994, were recorded in the year ended June 30, 1995. 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 Crawford County Board ofEducation's budget is a complete financial plan for the Board's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is

- 8-

CRAWFORD COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS

JUNE 30, 1995

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

prepared by fund, function and object. The legal level ofbudget control was established by the Board at the aggregate level. The budget for governmental funds was prepared on a basis other than generally accepted accounting principles.

The budget process begins when the Board's administration prepares a tentative budget for the Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality and a public hearing is held. 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 ofthe Quality Basic Education Act, OCGA Section 20-2-167, to the Georgia Department ofEducation. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year-end.

The Statement ofRevenues, Expenditures and Changes in Fund Balances - Budget and Actual presents actual and budgeted data for the General Fund and Special Revenue Fund. To facilitate comparison with the budget, the following adjustments have been made to actual revenues, expenditures and fund balance as reflected on Exhibit "B" ofthis report:

Excess ofRevenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
Fund Balance July 1, 1994
Adjustments: Inventories July 1, 1994 Food Donated Commodities Purchased Foods
Fund Balance June 30, 1995 (Budget Basis)

Special Revenue
Fund
,$ -12,728.93 189,616.20
-15,328.79 -4,776.62
$ 156,781 86

CASH AND CASH EQUIVALENTS

COMPOSITION OF DEPOSITS Cash and cash equivalents consist ofdeposits (including savings and 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.

- 9-

CRAWFORD COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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 Crawford County Board of Commissioners fixed the property tax levy for the 1994 tax year (calendar year) on October 13, 1994 (levy date). Taxes were due on December 28, 1994. The lien date for property taxes was January 1, 1994. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 1995 since their collection meets the criteria of GASB codification section P70.103. The Crawford County Tax Commissioner bills and collects the propertytaxes for the Board of Education, withholds 2.5% of taxes collected as a fee for tax collection, and remits the balance of taxes collected to the Board.

Tax millage rates levied for the 1994 tax year (calendar year) for the Crawford County Board ofEducation were as follows (a mill equals $1 per thousand dollars of assessed value):

School Operations School Bonds

15.21 mills 1.45 mills

~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 purchase. The inventories reported on the balance sheet for donated food commodities and for purchased foods are equally offset by reservations offund balance which indicates that these amounts do not constitute "available spendable resources" even though they are a component of net current assets.

PREPAID ITEMS

Payments made to vendors for services that will benefit periods subsequent to June 30, 1995, are recorded as prepaid items.

- 10 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATE1\1ENTS

JUNE 30, 1995

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GENERAL OBLIGATION BONDS
The Board issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. General obligation bonds are direct obligations and pledge the full faith and credit of the government. The outstanding amount ofthese bonds is recorded in the General Long-Term Debt Account Group.
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.
Operating transfers are recorded for all interfund transactions other than reimbursements.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
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 ofmoney which has not been secured by surety bond, by guarantee ofinsurance, or by collateral. The aggregate ofthe face value of such surety bond and the market value ofsecurities shall be equal to not less than 110 percent ofthe 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 ofoperating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of any one of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
- 11 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 2: DEPOSITS

(3) Bonds, bills, notes, certificates ofindebtedness or other direct obligations of the United States or of the State of Georgia,

(4) Bonds, bills, notes, certificates ofindebtedness or other obligations of the counties or municipalities ofthe State of Georgia,

(5) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws ofthe State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZATION OF DEPOSITS At June 30, 1995, the bank balances were $813,938.47. The amounts of the total bank 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 bank 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, 1995, as follows:

Risk Category

Bank Balance

1

$ 208,443.51

2

605,494.96

3

0.00

Total

$ 81J,938AZ

- 12 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXIilBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 3: NON-MONETARY TRANSACTIONS

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

Note 4: RISK MANAGEMENT

The Board is exposed to various risks ofloss related to torts; theft of, damage to, and destruction ofassets; errors or omissions; job related illnesses or injuries to employees; natural disaster; and unemployment compensation.

The Board has obtained commercial insurance for risk ofloss associated with torts, assets and natural disaster. The Board has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Board's insurance coverage in any ofthe past three years.

The Board has elected to self-insure for all losses related to errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Board has not experienced any losses related to errors or omissions in the past three years.

The Board is self-insured with regard to unemployment compensation claims. The Board accounts for claims within the same fund that the employee's salary and benefits were paid. Claims are accounted for with expenditures and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated.

Changes in the unemployment compensation claims liability during the last two fiscal years are as follows:

Beginning ofYear Liability

Claims and Changes in Estimates

Claims Paid

EndofYear Liability

1994 1995

$

0.00 $

0.00 $

0.00 $

0.00

$

0.00 $

1,480.00 $

1,480.00 $

0.00

The Board participates in the Georgia School Boards Association Workers' Compensation Fund, a public entity risk pool organized on July 1, 1992 to develop, implement, and administer a program of workers' compensation self-insurance for its member organizations. The Board pays an annual premium to the Fund for its general insurance coverage. Additional insurance coverage is provided through an agreement by the Fund with the Safety National Casualty Corporation to provide coverage for potential losses sustained by the Fund in excess of $250,000.00 loss per occurrence, up to the statutory limit. Also, should losses within the retained limit of$250,000.00 aggregate to more than eighty-five percent (85%) of the standard experience rated premium during the policy term, the policy with Safety National Casualty Corporation will pay the next $1,000,000.00 ofloss.

- 13 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEl\IBNTS

JUNE 30, 1995

Note 5: GENERAL LONG-TERM DEBT

CAPITAL LEASES The Crawford County Board ofEducation has entered into various lease agreements as lessee for purchase of buses, portable classrooms and equipment. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of the future minimum lease payments as of the date oftheir inception.

The changes in General Long-Term Debt during the fiscal year ended June 30, 1995, were as follows:

Capital Leases

General Obligation
Bonds

Total

Balance July 1, 1994

$ 267,089.60 $1,370,000.00 $1,637~089.60

Additions

190,360.00

190,360.00

Deductions

136,781.17

45,000.00

181,781.17

Balance June 30, 1995

$ 32Q,668 43 $1,325,QQQ.QQ $1,645,668.43

At June 30, 1995, payments due, by fiscal year which includes principal and interest for these items are as follows:

Fiscal Year Ended June 30

Capital Leases

General Obligation
Bonds

Total Debt

1996 1997 1998 1999 2000 2001 and thereafter

$ 142,118.44 127,717.25 71,690.35 26,315.70 6,918.28 0.00

$ 144,525.00 146,225.00 152,540.00 153,120.00 153,290.00
1,411,650.00

$ 286,643.44 273,942.25 224,230.35 179,435.70 160,208.28
1,411,650.00

Total Principal and Interest .

$ 374,760.02 $ 2 161,35Q.QQ S 2,536,l IQ.02

Deduct: Imputed Interest

54,091.59

Net Present Value ofFuture Minimum Lease Payments

$ 32Q,668.43

- 14 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS

JUNE 30, 1995

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 tenns. The Board believes that such disallowances, ifany, will be immaterial to its overall financial position.
Note 7: RETIREMENT PLANS
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)
TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by local school systems are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer public employee retirement system (PERS).
TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. A member is eligible for service retirement after 30 years of creditable service, regardless ofage, or after 10 years of service and attainment ofage 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 nonnal 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 10 years of service) and compensation up to the time ofdisability or death.
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting ofemployer 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, 1995, was $4,644,443.66; total payroll was $5,319,774.41.
TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Board who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. For fiscal year 1995 that rate for employer contributions was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%.
- 15 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1995

Note 7: RETIREMENT PLANS

Total contributions made during fiscal year 1995 amounted to $780,732.01, of which $548,508.47 was made by the Board and $232,223.54 was made by employees. These contributions represented 11.81% (Board) and 5% (employees) of covered payroll.

TRS FUNDING STATUS AND PROGRESS 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 of June 30, 1994, was as follows:

Total pension benefit obligation

$15,313,743,000.00

Net assets available for benefits, at cost

14,254,785,000.00

Unfunded pension benefit obligation

$ 1,058.958.000.00

The measurement ofthe total pension benefit obligation is based on an actuarial valuation as of June 30, 1994. 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, 1995 were $565,117,811.00. The Board's contribution for the year ended June 30, 1995 of $548,508.47 was actuarially determined and represented .0971 % of total contributions made by all participating employers.

Ten year historical trend information is presented in the 1995 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 of Georgia in accordance with State statute.

- 16 -

CRAWFORD COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO TI1E GENERAL PURPOSE FINANCIAL STATE:MENTS
JUNE 30, 1995

Note 7: RETIREMENT PLANS
PSERS provides in accordance with State statute service retirement, disability retirement and survivors benefits for its members. A member is eligible for normal service retirement after 10 years of service 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 ofyears of creditable service. Options are available for distribution ofthe 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 of creditable service. Death benefits are dependent upon the number ofyears of service. If there are less than ten years of service, a lump sum refund of the 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 contributions occurs, but the member's contributions are refunded with interest.
There were 54 employees covered under PSERS for the year ended June 30, 1995.
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 contribution to PSERS. The State of Georgia is required by statute to make employer contributions actuarially determined and approved and certified by the PSERS' Board ofTrustees. Total contributions from employees ofthe Board made during fiscal year 1995 amounted to $1,768.00. Total contribution for all school systems made by the State of Georgia to PSERS for fiscal year ended June 30, 1995, was $9,162,000.00.
Note 8: SURETY BONDS
The School Superintendent, Mr. C. Eugene Trammell, is bonded in the amount of$25,000.00 with the Ohio Casualty Insurance Company, Hamilton, Ohio, their Bond No. 2640248, on which premium is paid through December 31, 1996.

- 17 -

CRAWFORD COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30. 1995

ASSETS
Cash and Cash Equivalents
Accounts Receivable
Prepaid Items
Inventories Food Donated Commodities Purchased Food

ELEMENTARY AND

SCHOOL FOOD
SERVICES FUND

LOTTERY PROGRAMS

CHAPTER 1

EDUCATION OF EDUCATION OF

CHILDREN IN

DEPRIVED

STATE SCHOOLS

CHILDREN

$ 158,369.69

11,242.57 $ 44,540.54 $

636.00 $

34,000.00

1,258.14

17,909.33 7,560.71

Total Assets

$ - 195,082.30 $ 45,798.68 $

------ 636.00 $

34,000.00

LIABILITIES AND FUND EQUITY

LIABILITIES

Cash Overdraft Accounts Payable Salaries Payable Expired Grant Balances Payable Deferred Revenue Unearned Lottery Funds

$ $ 4,103.95
11,630.35

Total Liabilities

$ 15,734.30 $

FUND EQUITY

Fund Balances

Reserved

For Continuation of Federal Programs

For Expired Grant Balances/Questioned Costs

For Inventories

Food

Donated Commodities

$

Purchased Food

$
17,909.33 7,560.71

Unreserved Undesignated

$ 25,470.04 $ 153,8TT.96

Total Fund Equity

$ 179,348.00 $

17,966.41 $ 1,340.96
24,750.58 44,057.95 $
1,740.73
1,740.73 0.00 $
1,740.73 $

572.52 $ 63.48

5,615.47 5,784.61 20,782.32 1,817.60

. 636.00 $

34,000.00

0.00 $

0.00

0.00 $

0.00

Total Liabilities and Fund Equity

$ 195,082.30 $ 45,798.68 $

----- 636.00 $

34,000.00

See notes to the general purpose financial statements.

- 18 -

EXHIBIT "E"

SECONDARY EDUCATION ACT

TITLE II -

EISENHOWER

CHAPTER2

MATHEMATICS

BLOCK GRANT - AND SCIENCE

FLOW THROUGH EDUCATION

INDIVIDUALS WITH

DISABILITIES EDUCATION ACT

TITLEVI, B

FLOW

PRESCHOOL

THROUGH

PROGRAM

TOTALS JUNE 30, 1995 JUNE 30, 1994

$

977.76 $

3,020.45

$

1,497.66 $ 163,865.56 $ 200,285.92

975.00

$

7,285.46

233.72

98,913.29

88,027.98

1,258.14

17,909.33 7,560.71

15,328.79 4,776.62

$ _ _ _1_,9_5_2._76_ $

3,020.45 $

7,285.46 $

1,731.38 $ 289,507.03 $ 308,419.31

$

2,803.31

$

26,957.71 $

872.08

$

311.78 $

1,876.00

1,154.29 $

534.28

15,105.87

43,349.33

1,622.26

3,327.86

1,197.10

38,559.89

49,118.99

1,881.08

260.57

451.56

24,750.58

24,750.58

$

1,934.04 $

1,876.00 $

7,285.46 $

1,731.38 $ 107,255.13 $ 118,803.11

$

1,144.45

$

18.72

$

1,144.45

1,759.45 $

261.45

17,909.33 7,560.71

15,328.79 4,776.62

$

18.72 $

1,144.45

$

28,373.94 $

20,366.86

0.00

0.00 $

0.00 $

0.00

153,877.96

169,249.34

$

18.72 $

1,144.45 $

0.00 $

0.00 $ 182,251.90 $ 189,616.20

$

1,952.76 $

3,020.45 $

7,285.46 $

1,731.38 $ 289,507.03 $ 308,419.31

-19 -

CRAWFORD COUNTY BOARD OF EDUCATION
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND
YEAR ENDED JUNE 30. 1995

REVENUES
State Funds Federal Funds Local and Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation Capital Outlay Debt Service Principal Interest
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES
Capital Leases Operating Transfers In
Total Other Financing Sources
Excess of Revenues and Other Financing Sources over (under) Expenditures
FUND BALANCE JULY 1
Food Inventory - Net Change in Period Donated Commodities Purchased Food

SCHOOL FOOD
SERVICES FUND

ELEMENTARY AND

LOTTERY PROGRAMS

CHAPTER 1

EDUCATION OF EDUCATION OF

CHILDREN IN

DEPRIVED

STATE SCHOOLS CHILDREN

$ 40,230.00 $ 629,630.78

458,364.52

$

185,587.22

$ 684,181.74 $ 629,630.78 $

572.52 $

204,421.40

572.52 $ 204,421.40

$" 503,880.24 $

$ 699,553.12

80,456.52 8,507.62
21,735.38 4,058.19 2,549.13 4,114.69 1,733.62
33,386.00

11,969.49 1,870.05

$ 699,553.12 $ 674,260.93 $

$ -15,371.38 $ -44,630.15 $

$ 41,687.00 4,683.88
$ 46,370.88

$ -15,371.38 $ 189,354.75

1,740.73 $ 0.00

2,580.54 2,784.09

572.52 $

153,345.84

31,n1.18 19,304.38

572.52 $ 0.00 $

204,421.40 0.00

0.00 $

0.00

0.00

0.00

FUND BALANCE JUNE 30

$ 179,348.00 $ 1,740.73 $

----- 0.00 $

0.00

See notes to the general purpose financial statements.

-20-

EXHIBIT "F"

SECONDARY EDUCATION ACT

TITLE II-

EISENHOWER

CHAPTER2

MATHEMATICS

BLOCK GRANT - AND SCIENCE

FLOW THROUGH EDUCATION

INDIVIDUALS WITH

DISABILITIES EDUCATION ACT

TITLE VI, B

FLOW

PRESCHOOL

THROUGH

PROGRAM

TOTALS YEAR ENDED JUNE 30, 1995 JUNE 30, 1994

$ 669,860.78 $ 292,000.28

$

19,122.38 $

6,887.17 $

64,628.46 $

12,100.72

766,097.17

794,146.01

185,587.22

157,941.51

$

19,122.38 $

6,887.17 $

64,628.46 $

12,100.72 $ 1,621,545.17 $ 1,244,087.80

$

19,252.28

$

32,616.38 $

12,100.72 $ 721,767.98 $ 478,934.90

$

5,835.18

20.37

32,012.08

80,456.52 14,342.80 21,735.38 67,861.82
2,549.13 4,114.69 21,038.00 699,553.12 33,386.00

30,498.20 1,570.93
. 15,626.32 61,652.41
2,469.25 16,886.18 591,306.98 31,628.75

11,969.49 1,870.05

$

19,252.28 $

5,855.55 $

64,628.46 $

12,100.72 $ 1,680,644.98 $ 1,230,573.92

$

-129.90 $

1,031.62 $

0.00 $

0.00 $ -59,099.81 $

13,513.88

$

41,687.00

4,683.88 $

$

46,370.88 $

296.00 296.00

$

-129.90 $

1,031.62 $

0.00 $

0.00 $ -12,728.93 $

13,809.88

148.62

112.83

0.00

0.00

189,616.20

170,609.47

2,580.54 2,784.09

3,787.74 1,409.11

$

18.72 $

1,144.45 $

s____ s s o.oo

o_.o_o

1a2,2s1.9o

189,616.20

-21 -

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED JUNE 30, 1995

FUNDING AGENCY
PROGRAM/GRANT

CFDA NUMBER

AWARDS IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS)

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

Agriculture, U.S. Department of Tlvough Georgia Department of Education Food and Nutrition Program Child and Adult Care Food Program 1995 Contract Food Services School Breakfast Program 1994Grant 1995 Grant National School Lunch Program 1994 Grant 1995Grant Food Distribution Program (1)

10.558 $

4,618.57 $

10.553 10.553
10.555 10.555 10.550

122,173.37
287,235.78 441336.80

4,363.99 $

4,618.57

(2)

10,000.45 121,457.80
2,684.31 284,049.26 NIA

122,173.37

(2)

287,235.78 $ 441336.80

655,216.32 (3) 441336.80

Total U.S. Department of Agriculture

$ 4581364.52 $

4221555.81 $ 4581364.52 $ 6991553.12

Education,U.S.Departmentof Through Georgia Department of Education Elementary and Secondary Education Act Chapter 1 Education of Children In State Schools 1995 Regular Education of Deprived Children 1994 Regular 1994 Carry-Over 1995 Regular Chapter2 Block Grant ~ Flow Through 1993 Regular 1994 Regular 1994 Carry-Over 1995 Regular rrt1ell Eisenhower Mathematics and Science Education
1992 Regular 1995 Regular Individuals with Disabilities Education Act Title VI, B Flow Through 1994 Regular 1994 Carry-Over 1995 Regular Preschool Program 1994 Regular 1994 Carry-OVer 1995 Regular Vocational Education - Basic Grants to States High School Program Basic Grant 1995Grant Tech-Prep Education 1994Grant 1995 Grant

84.009 $ 84.010 84.010 84.010
84.151 84.151 84.151 84.151
84.164 84.164
84.027 84.027 84.027 84.173 84.173 84.173
84.048 84.243 84.243

636.00 $
64,239.00 235,000.00
9,296.00 11,555.00
7,000.00
1,543.00 66,348.00
767.00 13,300.00
3,500.00 44,650.50 411000.00

$
32,408.06 64,239.00 108,000.00

572.52 $
64,239.00 140,182.40

572.52
64,239.00 140,182.40

-148.62 344.85 9,296.00 9,000.00

-148.62
9,296.00 9,975.00

9,296.00 9,956.28

-112.83 7,000.00

-112.83 7,000.00

5,855.55

9,704.75 1,543.00 55,800.00
1,951.00 767.00
11,100.00

1,543.00 63,085.46
767.00 11,333.72

1,543.00 63,085.46
767.00 11,333.72

3,500.00

3,500.00

(4)

44,650.50

44,650.50

(4)

411000.00

411000.00

(4)

Total U.S. Department of Education

$ 4981834.50 $

4001042.71 $ 3961883.15 $ 3061830.93

Federal Emergency Management Agency Through Office of the Governor Disaster Assistance

83.516 $ 151095.80 $

151095.80 $ 151095.80

(4)

- 22 -

CRAWFORD COUNTY BOARD OF EDUCATION
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE YEAR ENDED JUNE 30 1995

FUNDING AGENCY
PROGRAM/GRANT
91:1:IER EEl2ERAL ASSISIA~~E
Oefense,U.S.Oepartmentof Direct Teacher and Teacher's Aide Placement Assistance Program 1995 Grant

CFDA NUMBER

AWARDS IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS)

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

$ 10,908.82

$ 10,908.82 $

10,908.82

Total Federal Financial Assistance

$ 9831203.64 $

8371694.32 $ 8811252.29 $ 110171292.87

The Board had no major programs as defined by the Single Audit Act of 1984.

(1) The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the current fiscal year.
(2) Expenditures for the Child and Adult Care Food Program and the School Breakfast Program were not maintained separately and are included in the 1995 National School Lunch Program.
(3) Expenditures for this program include State, and/or Local and Other Funds. Expenditures are not maintained by fund source.
(4) Expenditures on this program were not maintained by fund source.

See notes to the general purpose financial statements.

- 23 -

CRAWFORD COUNTY BOARD OF EDUCATION CASH AND CASH EQUIVALENTS JUNE 30, 1995
INTEREST BEARING ACCOUNTS
Crawford County Bank, Roberta, Georgia
Money Market Accounts (3.00%) N.O.W. Accounts (2.50%)

SCHEDULE "2
$ 136,638.09 127,533.80
$ 264,171.89

See notes to the general purpose financial statements. - 24 -

CRAWFORD COUNTY BOARD OF EDUCATION ACCOUNTS RECEIVABLE JUNE 30. 1995

SCHEDULE "3"

GOVERNMENTAL FUND TYPES

SPECIAL

DEBT

GENERAL REVENUE

SERVICE

FUND

FUND

FUND

TOTAL

Crawford County Tax Commissioner County Wide Bond Tax County Wide School Tax

$ 101,673.09

$ 13,678.17 $ 13,678.17 101,673.09

Defense, United States Department of Teacher and Teache,.s Aide Placement Assistance Program

10,908.82

10,908.82

Education, Georgia Department of Food Services Child and Adult Care Food Program School Breakfast Program National School Lunch Program Lottery Program Instructional Technology Technology Installation Federal Programs ESEA - Chapter 1 Education of Children in State Schools Education of Deprived Children ESEA - Chapter 2 Block Grant - Flow Through Individuals with Disabilities Education Act Title VI, B Flow Through Preschool Program

$

254.58

715.57

3,186.52

14,540.54 30,000.00

636.00 34,000.00
975.00

7,285.46 233.72

254.58 715.57 3,186.52
14,540.54 30,000.00
636.00 34,000.00
975.00
7,285.46 233.72

Middle Georgia Regional Educational Service Agency Shared Services

1,833.33

1,833.33

Revenue, Georgia Department of Real Estate Transfer Tax

8,337.13

8,337.13

Roberta - Crawford County Chamber of Commerce Reimbursement for Meals

7,085.90

7,085.90

$ 122,752.37 $ 98,913.29 $ 13,678.17 $ 235,343.83

See notes to the general purpose financial statements. - 25 -

CRAWFORD COUNTY BOARD OF EDUCATION DEBT SERVICE REQUIREMENTS TO MATURITY
JUNE 30, 1995

SCHEDULE 4

PAYMENTS DUE IN FISCAL YEAR
ENDING JUNE 30
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

TOTAL DEBT SERVICE

1989 ISSUE

INTEREST

PRINCIPAL

$ 144,525.00 $ 146,225.00 152,540.00 153,120.00 153,290.00 158,040.00 157,047.50 155,657.50 153,865.00 156,665.00 158,690.00 154,930.00 155,805.00
1601950.00

94,525.00 $ 91,225.00 87,540.00 83,120.00 78,290.00 73,040.00 67,047.50 60,657.50 53,865.00 46,665.00 38,690.00 29,930.00 20,805.00
101950.00

50,000.00 55,000.00 65,000.00 70,000.00 75,000.00 85,000.00 90,000.00 95,000.00 100,000.00 110,000.00 120,000.00 125,000.00 135,000.00
1501000.00

$ 211611350.00 $ 8361350.00 $ 113251000.00

CHANGES IN GENERAL LONG-TERM DEBT Bonds Payable at July 1, 1994 Bonds Retired During Period

1989 ISSUE $ 1,370,000.00
45,000.00

Bonds Payable at June 30, 1995
MATURITY DATES Semi-Annual Interest Payment Dates Annual Debt Retirement Date

$ 113251000.00
DEC 1 -JUN 1 JUN 1

See notes to the general purpose financial statements. - 26 -

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1995

SCHEDULE "5"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Quality Basic Education General and Career Education Programs Special Education Programs Remedial Education Program Media Center Programs Staff Development Programs Indirect Cost Pup~ Transportation Regular Bus Replacement Sparsity Grant Middle School Incentive Special Instructional Assistance In-School Suspension School Counselors Grades 4 and 5 Superintendent's Base Salary Mid-term Adjustment Local Fair Share Educational Equalization Funding Grant Food Services Vocational Education Other State Programs Alternative Programs At-Risk Summer School Program Innovative Programs Preschool Handicapped Program Remedial Summer School Program Teachers' Retirement Lottery Programs Algebra Classrooms Alternative School Program Distant Leaming Instructional Technology Media Center and Library Equipment Pre-Kindergarten Program Technology Installation
Human Resources, Georgia Department of Worker Adjustment Program
Office of the Governor Disaster Relief Funds
OTHER Education, Georgia Department of Student Information System Project

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 2,779,596.00 614,556.00 125,339.00 121,286.00 42,362.00 855,921.00
240,802.00 75,589.00 61,408.00 94,452.00 113,089.00 66,740.00 19,971.00 14,334.00 177,679.00
-449,671.00 450,472.00
$ 9,457.06
32,089.00 7,390.24 4,800.00 14,928.00 6,114.68 7,207.95

$ 2,779,596.00 614,556.00 125,339.00 121,286.00 42,362.00 855,921.00

40,230.00

240,802.00 75,589.00 61,408.00 94,452.00 113,089.00 66,740.00 19,971.00 14,334.00 177,679.00
-449,671.00 450,472.00
40,230.00 9,457.06

32,089.00 7,390.24 4,800.00 14,928.00 6,114.68 7,207.95

451.56 102,591.00
6,300.00 62,191.54 19,373.68 408,723.00 30,000.00

451.56 102,591.00
6,300.00 62,191.54 19,373.68 408,723.00 30,000.00

1,627.75

1,627.75

1,623.20

1,623.20

1,500.00

1,500.00

See notes to the general purpose financial statements.

$ 5,490,662.88 $ 669,860.78 $ 6,160,523.66 - 27 -

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF LOCAL AND OTHER REVENUE
YEAR ENDED JUNE 30, 1995

SCHEDULE6"

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

GENERAL REVENUE PROJECTS

FUND

FUND

FUND

DEBT SERVICE
FUND

TOTAL

Taxes County Wide Bond Tax County Wide School Tax Railroad Car Tax Real Estate Transfer Tax

$ 1,690,008.48 3,986.08 8,337.13

$ 186,450.69 $ 186,450.69 1,690,008.48 3,986.08 8,337.13

Other Broadcasting Royalties RuraMsion South, Incorporated Compensation for Loss of Assets Indirect Cost Special Revenue Fund Interest Earned Jury Duty Fees Rents Sales Meals School Assets Shared Service Contributions Middle Georgia Regional Educational Service Agency Other

10,000.00 1,123.27

2,332.15 4,914.71 $
480.00 1,839.17

4,035.58 $

181,374.64 18,000.00

22,000.00 419.97

1n.oo

10,000.00 1,123.27

2,332.15

3.73

3,091.17

12,045.19

480.00

1,839.17

181,374.64 18,000.00

22,000.00 596.97

$ 1,763,440.96 $ 185,587.22 $ _ _ _3._73_$ 189,541.86 $ 2,138,573.TT

See notes to the general purpose financial statements.

- 28 -

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES BY OBJECT GENERAL AND SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30. 1995

SCHEDULE -,

EXPENDITURES
Operating Costs Salaries Employee Benefits Travel of Employees Professional and Technical Services Compensation and Travel of Board Members Water, Sewer and Cleaning Services Repair and Maintenance Services Rents Property Services Insurance Communications Commodity Hauling Shared Services other Purchased Services Supplies Energy Food Usage Books, Textbooks and Periodicals Dues and Fees Interest Expense Federal Indirect Costs Other Expenditures
Nonoperating Costs Principal and Interest Land and Land Improvements Building and Building Improvements Equipment

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

$ 4,632,496.65 $ 1,247,541.79 21,478.96 67,085.71 15,965.11 15,278.20 122,503.59 19,032.36 4,894.34 30,65226 43,122.12
207,637.26 17,727.20
406,988.77 224,865.19
70,822.00 18,412.97 10,962.52
2,284.40

687,277.76 $ 185,553.37
9,040.78 10,284.32
9,266.15 241.78
1,973.19 3,102.54
1,733.62 148,368.99
1,000.00 335,997.35
11,742.41 8,173.30
2,332.15 190.36

5,319,774.41 1,433,095.16
30,519.74 77,370.03 15,965.11 15,27820 131,769.74 19,274.14 4,894.34 30,65226 45,095.31 3,102.54 207,63726 19,460.82 555,357.76 225,865.19 335,997.35 82,564.41 26,586.27 10,962.52 2,332.15 2,474.76

148,272.16 1,866.18
106,743.80 226,468.86

13,839.54 3,300.00 30,086.00 2171141.37

162,111.70 5,166.18
136,829.80 443,610.23

Total Expenditures

$ 7,663,102.40 $ 1,680,644.98 $ 9,343,747.38

See notes to the general purpose financial statements. - 29 -

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES BY OBJECT
LOTTERY PROGRAMS YEAR ENDED JUNE 30. 1995

EXPENDITURES
Operating Costs Salaries Employee Benefits Travel of Employees Professional and Technical Services Rents Communications Other Purchased Services Supplies Energy Books, Textbooks and Periodicals Dues and Fees Other Expenditures
Nonoperating Costs Principal and Interest Land and Land Improvements Building and Building Improvements Equipment

ALGEBRA CLASSROOMS

ALTERNATIVE SCHOOL PROGRAM

DISTANT LEARNING

$

671.24 $

43,383.00 $

3,127.50

59,180.46

3,300.00

Total Expenditures

$

671.24 $ 102,563.46 $ ==6=,4=2=7=.5==0

(1) Expenditures of $41,687.00 associated with the inception of a capital lease have been excluded from this schedule.

See notes to the general purpose financial statements. - 30 -

SCHEDULE "8"

INSTRUCTIONAL TECHNOLOGY (1)

MEDIA CENTER AND
LIBRARY EQUIPMENT

PRE-KINDERGARTEN PROGRAM

TECHNOLOGY INSTALLATION

TOTAL

$

$

13,839.54

50,241.00 $

21,735.38

$

64,080.54 $

21,735.38 $

253,268.65 66,947.07 3,788.00 3,101.01 241.78 436.00 1,733.62 65,209.91 1,000.00 2,136.81 1,646.40 190.36
$ 7,310.20

$ 253,268.65 66,947.07 3,788.00 3,101.01 241.78 436.00 1,733.62 112,391.65 1,000.00 2,136.81 1,646.40 190.36

30,086.00

13,839.54 3,300.00
30,086.00 138,467.04

407,009.81 $

30,086.00 $ 632,573.93

- 31 -

CRAWFORD COUNTY BOARD OF EDUCATION ANALvs1s OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS
YEAR ENDED JUNE 30, 1995

SCHEDULE "9

Minimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis
Salaries Operations
Less: Expenditures for Media Center Programs
in Excess of Total Media Allotment
Expenditures per Audit
Amount of Underexpenditure for Total Allotment

THIRTEEN WEIGHTED AND MEDIA CENTER
PROGRAMS

100% TEST FOR
OPERATIONS PORTION OF
THIRTEEN WEIGHTED PROGRAMS

$ 3!8181456.00 $

1261011.00

$ 4,136,720.13 557,310.76 $ ____5_2_4_.1_69_'-"'2_.9__9
$ 4,694,030.89

-17,730.72 $ 4,676,300.17

$

o.oo s====:::::::::::io.=oo=

See notes to the general purpose financial statements.
- 33 -

CRAWFORD COUNTY BOARD Of EQUCAJION ANALYSIS Of MINIMUM EXPENPIJUBE REOUJREMENJS BY PROGRAM
GENERAL FUND OUALIJY BASIC EDUCATION PROGRAMS
YEAR ENDED JUNE 3Q 1995

GENERAL ~Q CAREER EDUCATIQN PBOGBaMS
Kindergarten r>
Grades1-3(") Sub-Total K-3
Grades4-5(") Grades6-8(") Grades 9-12 (") High School Laboratories (") Vocational Education Laboratories ()
Total General and Career Education Programs
SPECIAf. EQUCAJIQN PBOGBaMS Regular Programs Category I(")
Category u(")
Category Ill r) Category IV (")
Sub-Total Regular Category V (Gifted) ()
Total Special Education Programs
REMEDIAf. EOUCADON PROGBaM C:l
Total Thirteen Weighted Programs
MEOLA. CENTER PROGRAMS Salaries Operations Total Media Center Programs
Total Thirteen Weighted and Media Center Programs

ALLOTMENTS FROM DEPARTMENT OF EDUCATION

REQUIRED

ORIGINAL

'I(,

ORIGINAL

MID-TERM

$

261,502.00

$

235,351.80 $

733,895.00

660,505.50

$

995,397.00 90 $

895,857.30 $

346,163.00 so

311,546.70

618,171.00 90

556,353.90

289,822.00 90

260,839.80

327,209.00 90

294,488.10

202,834.00 90

182,550.60

$ 2,779,596.00

$ 2,501,636.40 $

25,000.00
25,000.00 25,000.00 50,000.00
77,679.00 177,679.00

$

580,274.00

$

522,246.60 $

0.00

$

580,274.00 so $

522,246.60 $

34,282.00 so

30,853.80

$

614,556.00

$

553,100.40 $

$

125,339.00 90 $

112,805.10 $

$ 3,519,491.00

$ 3,167,541.90 $

0.00
0.00 0.00 177,679.00

$

94,326.00 so $

84,893.40 $

0.00

26,960.00 90

24,264.00

$

121,286.00

$

109,157.40 $

0.00

$ 3,640,777.00

$ 3,276,699.30 $

177,679.00

SWE DEVELQPMENT PROGRAMS Cost of Instruction Professional Development
Total Staff Development () Identifies Thirteen Weighted Programs. See notes to the general purpose financial statements.

$

9,955.00

$

9,955.00 $

0.00

32,407.00

32,407.00

0.00

$

42,362.00 100 $

42,362.oo s-=====o=.oo=

34.

SCHEDULE "10"

TOTAL REQUIRED

ACTUAL EXPENDITURES

SALARIES

OPERATIONS

TOTAL

AMOUNT OF UNDEREXPENDITURE
FOR REQUIRED ALLOTMENT

$

260,351.80 $

344,188.24 $

8,060.21 $

352,248.45

660,505.50

735,398.22

52,588.93

787,987.15

$

920,857.30 $ 1,079,586.46 $

60,649.14 $ . 1,140,235.60 $

0.00

336,546.70

485,019.65

20,099.97

505,119.62

0.00

606,353.90

785,730.58

59,260.75

844,991.33

0.00

260,839.80

365,389.13

46,337.10

411,726.23

0.00

294,488.10

335,951.53

73,747.35

409,698.88

0.00

260,229.60

365,741.86

48,638.12

414,379.98

0.00

$ 2,679,315.40 $ 3,417,419.21 $

308,732.43 $ 3,726,151.64

$

522,246.60

$

24,954.31 $ 1,468.44
235,043.49 170,842.99

145,744.33 $ 4,625.54
44,001.22 5,766.35

170,698.64 6,093.98
279,044.71 176,609.34

$

522,246.60 $

432,309.23 $

200,137.44 $

632,446.67

0.00

30,853.80

37,852.06

14,602.34

52,454.40

0.00

$

553,100.40 $

470,161.29 $

214,739.78 $

684,901.07

$

112,805.10 $

142,740.68 $

1,220.78 $

143,961.46

0.00

$ 3,345,220.90 $ 4,030,321.18 $

524,692.99 $ 4,555,014.17

$

84,893.40 $

106,398.95

$

106,398.95

0.00

24,264.00 - - - - - $ _ _..;.3,;c,2'"'-61;.;.7~.7_7

32,617.77

0.00

$

109,157.40 $

106,398.95 $

32,617.77 $ _ _1_3_9_,0_1_6_.7_2

$ 3,454,378.30 $ 4,136,720.13 $

ss1,310.1e s 4,694,030.sg s-======o=.oo=

$

9,955.00

32,407.00

s ===42=,362:::::i::::=oo=

$

16,848.61 $

16,848.61

28,020.77

28,020.77

$

44,869.38 $

44,869.38 $======0.=00=

35

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS
YEAR ENDED JUNE 30, 1995

SCHEDULE "11"

BOARD MEMBER ADDRESS
Mr. Raymond Dickey, Chairperson (*)
P. 0. Box652
Roberta, Georgia 31078
Mr. Richard Hatcher (*) Route 1, Box 448 Lizella, Georgia 31052
Mr. Willie J. Reynolds (*)
P. 0 Box751
Roberta, Georgia 31078
Mrs. Linda G. Walton (*) Route 2,. Box 1380 Fort Valley, Georgia 31030
Mr. David Williams (*)
P. 0. Box67
Roberta, Georgia 31078

COMPENSATION

TRAVEL

$

3,000.00 $

846.56

2,400.00

600.48

2,400.00

220.32

3,000.00

862.31

2,400.00

235.44

(*) Denotes Board Members Serving as of June 30, 1995

$

13,200.00 $===2=,7=6=5=.1=1

See notes to the general purpose financial statements. - 36 -

SECTION II COMPLIANCE

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation
and Superintendent and Members of the Crawford 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 of the Crawford County Board ofEducation as of and for the year ended June 30, 1995, and have issued our report thereon dated July 3, 1996. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We conducted our audit in accordance with generally accepted auditing standards and 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.

Compliance with laws, regulations, contracts, and grants applicable to Crawford 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 ofour 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.

The results ofour tests disclosed no instances of noncompliance that are required to be reported herein under

Government Auditing Standards.



95CRL-10

This report is intended for the information of management, the Federal cognizant audit agency and other Federal granter agencies. This restriction is not intended to limit the distribution of this report which is a matter ofpublic record.
Respectfully submitted,

CLV:gp 95CRL-10

~..,.,;r: ~..)
Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Crawford 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 of the Crawford County Board of Education as of and for the year ended June 30, 1995, and have issued our report thereon dated July 3, 1996. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have applied procedures to test the Crawford 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 of Federal Financial Assistance, for the year ended June 30, 1995:

( 1) 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 of State 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.

95CRL-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 of this report. With respect to items not tested, nothing came to our attention that ca1,1sed us to believe that the Crawford County Board ofEducation 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.
Respectfully submitted,
/4..-4,;r: ~,,,.)
Claude L. Vickers State Auditor CLV:gp
95CRL-50


CLAUDE L. VICKERS
STATE AUDllOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Crawford County Board ofEducation

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 Crawford County Board ofEducation as of and for the year ended June 30, 1995, and have issued our report thereon dated July 3, 1996. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

In connection with our audit of the fiscal year 1995 general purpose financial statements of the Crawford County Board ofEducation and with our consideration of the Board's control structure used to administer Federal financial assistance programs, as required by Office ofManagement 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, 1995. 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 Crawford County Board ofEducation's compliance with these requirements. Accordingly, we do not express such an opinion.

95CRL-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 Crawford County Board of Education 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 granter agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
/4~.,;.,: ~_;
Claude L. Vickers State Auditor
CLV:gp 95CRL-120

SECTION ID INTERNAL CONTROL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Crawford County Board ofEducation
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Crawford County Board ofEducation as of and for the year ended June 30, 1995, and have issued our report thereon dated July 3, 1996. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General ofthe 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.
The management ofthe Crawford 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 of internal 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, 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 ofthe design and operation of policies and procedures may deteriorate.

95ICL-4

In planning and performing our audit of the general purpose financial statements of the Crawford County Board ofEducation for the year ended June 30, 1995, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedure for the purpose ofexpressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. 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 entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements.
As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:
(I) Accounting Controls (Overall)
(2) Cash and Cash Equivalents
(3) Procurement
(4) General Ledger
(5) General Fixed Assets
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 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, as described in the Schedule of Findings and Improper or Questioned Costs, the following control categories include reportable conditions that are also considered to be material weaknesses:
(I) Accounting Controls (Overall)
(2) Cash and Cash Equivalents
(3) General Fixed Assets
95ICL-4

These conditions were considered in determining the nature, timing, and extent of the procedures to be perfonned in our audit ofthe Crawford County Board ofEducation's financial statements and this report does not affect our report thereon dated July 3, 1996.

This report is intended for the infonnation 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.
a_._.,;,; ;::::;~ Respectfully submitted,

CLV:gp 95ICL-4

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDl'TOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation
and Superintendent and Members ofthe Crawford County Board ofEducation
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 of the Crawford County Board ofEducation as of and for the year ended June 30, 1995, and have issued our report thereon dated July 3, 1996. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (0MB) Circular A-128, "Audits ofState 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.
,
In planning and performing our audit for the year ended June 30, 1995, 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 to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration ofinternal 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 3, 1996.
The management ofthe Crawford 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 of internal control structure policies and procedures.
95ICL-15

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 ofchanges 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) Types of Services Allowed or Unallowed
(2) Eligibility
(3) Matching, Level ofEffort, and/or Earmarking

(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 ofthe 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, 1995, the Crawford County Board ofEducation had no major Federal financial assistance programs and expended 56% of its total Federal financial assistance under the following nonmajor Federal financial assistance programs:

Food and Nutrition Program Food Services National School Lunch Program
Elementary and Secondary Education Act - Chapter 1 Education ofDeprived Children

95ICL-15

We perfonned 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 descnbed above that are applicable to the aforementioned nonmajor programs. 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 ofCertified 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 category:
Administrative Requirements
A material weakness is a reportable condition in which the design or operation of one or more ofthe 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 nonnal 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.
This report is intended for the infonnation 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 ofthis report which is a matter of public record.
Respectfully submitted,
/4 ..tA~~.,J
Claude L. Vickers . State Auditor
CLV:gp 95ICL-15

SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS

CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Travel Expense Reimbursement Procedures Financial Statements Amount: $673.97 Audit Control Number 6391-93-01
The audit report for the year ended June 30, 1990, reported deficiencies in the Board's documentation of expenditure transactions resulting in $673.97 of questioned costs. These questioned costs had not been resolved at June 30, 1995. Reimbursement of the $673.97 should be secured and deposited to the Board's General Fund.
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $4,789.43 Audit Control Number 6391-93-06
The audit report for the year ended June 30, 1993, reported that the Board had an underexpenditure of Quality Basic Education (QBE) funds of$4,789.43 for the StaffDevelopment - Professional Development Program. 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 $4,789.43 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.
AUDIT FOLLOW-UP/RESOLUTION Improper Expenditures Financial Statements Amount: $175.00 Audit Control Number 6391-93-07
The audit report for the year ended June 30, 1994, noted that payments of $525.00 were made from the Board's General Fund for audit fees ofschool activity accounts. These questioned costs had not been resolved as of June 30, 1995. However, in the subsequent fiscal period, a partial reimbursement of $350.00 was received and deposited to the Board's General Fund. Reimbursement of the remaining $175.00 should be secured for deposit to the Board's General Fund.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Encumbrances Reported As Expenditures Federal Financial Assistance Finding Resolved Audit Control Number 6391-93-08
The audit report for the year ended June 30, 1993, disclosed that the project completion report submitted by the Board for the Elementary and Secondary Education Act - Chapter 2, Block Grant - Flow Through Program (CFDA 84.151) 1993 project included encumbrances for materials of$148.62 which were recorded as expenditures/obligations on the accounting records. In the year under review, the Board refunded the $148.62 to the Georgia Department ofEducation as required.
AUDIT FOLLOW-UP/RESOLUTION Expired Grant Balance Federal Financial Assistance Finding Resolved Audit Control Number 6391-93-09
The audit report for the year ended June 30, 1993, reflected an unobligated grant balance of $112.83 for the Elementary and Secondary Education Act - Title II Program (CFDA 84.164) which should have been refunded to the Georgia Department of Education. In the year under review, the Board refunded the $112.83 to the Georgia Department of Education as required.
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Audit Control Number 6391-93-10
The audit report for the year ended June 30, 1994, reported that the Board failed to submit a copy of the 1993 audit report to the Georgia Forestry Commission from whom the Board received Procurement Assistance to Small Business (CFDA 59.009) funds. During the year under review, the Board again failed to submit a copy of the 1993 report to the Georgia Forestry Commission. Procedures should be implemented to ensure that reports are submitted to grantor agencies in accordance with audit distribution requirements. The Board should submit a copy of the 1993 report to the Georgia Forestry Commission as required.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Failure to Maintain Production Records Federal Financial Assistance Finding Resolved Audit Control Number 6391-93-11
The audit report for the year ended June 30, 1993, disclosed that $118,906.57 was received from the Georgia Department ofEducation for the National School Lunch Program (CFDA 10.555) as reimbursement for meals served at Crawford County Elementary School as claimed on the monthly "DE Form 0106" report for the fiscal year ending June 30, 1993. The Board was unable to provide the required "Yellow Book" for the Crawford County Elementary School that contained complete disclosure of all of the required components for meals served.
During the year under review (two year~ after the fact), the "Yellow Book" for the 1993 fiscal year was reconstructed by the Board. The Georgia Department ofEducation has reviewed this matter and, in a letter dated June 17, 1996, determined that a reclaim of funds is not required.
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Finding Resolved Audit Control Number 6391-94-01
The audit report for the year ended June 30, 1994, stated that the Board had an underexpenditure of Quality Basic Education (QBE) funds of $63,485.28 for the salaries portion of the Special Education - Regular Programs. This underexpenditure was caused by an audit adjustment resulting from the Board charging contracted services against the salary portion of the program. In the year under review, the Georgia Department of Education reviewed the disallowed expenditures and, in a letter dated June 17, 1996, determined the expenditures to be allowable for the QBE program. As a result, a request for reclaim of funds was not made.
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $8,290.87 Audit Control Number 6391-94-02
The audit report for the year ended June 30, 1994, stated that the Board had underexpenditures of Quality Basic Education (QBE) funds of $444.96 for the operations portion of the Category V - Gifted, Special Education Program, $511.55 for the operations portion of the Remedial Education Program and $7,334.36 for the operations portion ofthe Media Center Program. For the year under review, no adjustment was made to the Board's local fair share by the Georgia Department ofEducation to refund these underexpenditures as
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $8,290.87 Audit Control Number 6391-94-02
required. The total underexpenditures of $8,290.87 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.
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $14,879.82 Audit Control Number 6391-94-03
The audit report for the year ended June 30, 1994, reported that the Board had an underexpenditure ofQuality Basic Education (QBE) funds of$14,879.82 for the StaffDevelopment - Professional Development Stipends Program. For the year under review, no adjustment was made to the Board's local fair share by the Georgia Department ofEducation to refund this underexpenditure as required. The underexpenditure of$14,879.82 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.
AUDIT FOLLOW-UP/RESOLUTION Salary Overpayment Financial Statements Amount: $454.74 Audit Control Number 6391-94-04
The audit report for the year ended June 30, 1994, reported that testing of employee compensation revealed . one instance where an employee was overpaid in the amount of $454.74. This overpayment was the result ofthe Board incorrectly calculating the amount of excess leave to be deducted from the individual's wages. As ofthe date of our audit report, no reimbursement was received for this overpayment. The Board should obtain reimbursement of the $454.74 for deposit to the Board's General Fund.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Failure to File Completion Report/Unearned Lottery Funds Financial Statements Amount: $783 .25 Audit Control Number 6391-94-05
The audit report for the year ended June 30, 1994, reported that the Board failed to file a final completion report for the Lottery Program - Safe Schools Grant as required by guidelines established by the Georgia Department ofEducation. Additionally, accounting procedures applicable to the program revealed unearned lottery funds of$783.25, which were required to be refunded to the Georgia Department ofEducation. In the year under review, the Board again faile~ to file a final completion report for the 1994 lottery grants and to refund the unearned lottery funds of$783.25 as required.
AUDIT FOLLOW-UP/RESOLUTION Unearned Lottery Funds Financial Statements Amount: $23,967.33 Audit Control Number 6391-94-06
The audit report for the year ended June 30, 1994, reported that an examination of the Board's compliance with regulations established by the Georgia Department of Education for the Lottery - Pre-Kindergarten Program, revealed severe deficiencies in the internal controls and accounting procedures utilized by the Board resulting in unearned lottery funds of $23,967.33. The unearned lottery funds consisted of $20,223.60 of unused program funds which were not refunded to the Georgia Department of Education, $1,743.73 of expenditures reported at the encumbered amounts rather than the actual amounts paid, and $2,000.00 of expenditures charged to Maintenance and Operation of Plant that could not be supported as direct expenditures for the program. As of the date of this report, no refund of the unearned lottery funds of $23,967.33 has been made to the Georgia Department of Education. Appropriate actions should be taken to strengthen the internal accounting controls over the Pre-Kindergarten Program and procedures should be implemented to properly account and report the program activity in compliance with established guidelines and regulations. Unearned lottery funds in the amount of $23,967.33 should be refunded to the Georgia Department ofEducation.
AUDIT FOLLOW-UP/RESOLUTION Time and Attendance Records Not Utilized Federal Financial Assistance Amount: $6,246.41 Audit Control Number 6391-94-07
The audit report for the year ended June 30, 1994, reported that a review of salaries charged to the Individual with Disabilities Education Act - Title VI, B - Flow Through Program (CFDA 84.027) revealed that in one
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CRAWFORDCOUNTYBOARDOFEDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Time and Attendance Records Not Utilized Federal Financial Assistance Amount: $6,246.41 Audit Control Number 6391-94-07
instance the Board charged an employee's salary and benefits to the program when the employee did not work for the program. The questioned cost of $6,246.41, consisted of $5,191.74 of wages, $973.90 of related employee benefits and a pro-rata portion ofFederal indirect costs of$80.77.
The Georgia Department of Education should review this matter to determine if a reclaim of funds is appropriate.
PRIOR YEAR/CURRENT YEAR
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6391-93-03
The audit report for the year ended June 30, 1994, stated that the Board did not provide for adequate separation ofemployee duties in the performance of accounting functions and related procedures. In the year under review, no improvement in adequate separation of employee duties was noted. This deficiency was a result of management's decision to limit the number ofadministrative staffmade responsible for accounting functions. Management should periodically review this decision to determine if employee duties can be reassigned to achieve a higher degree ofinternal control with existing staff.
Note: All Federal financial assistance programs listed in the Schedule of Federal Financial Assistance, Schedule "1" ofthis report, are affected by this finding.
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6391-93-04
The audit report for the year ended June 30, 1994, noted that the management of the Crawford 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
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CRAWFORDCOUNTYBOARDOFEDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6391-93-04
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 subsidiaiy records should include an inventory of land, 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.
CASH AND CASH EQUIVALENTS - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Accounting Procedures Reportable Condition - Material Weakness Audit Control Number 6391-93-05
The audit report for the year ended June 30, 1994, stated that the Board's accounting procedures were insufficient to provide for adequate internal control over the bank reconciliation process. During the year under review, no attempt was made by the Board personnel to strengthen the accounting procedures over the bank accounts. Severe deficiencies were noted as follows:
(I) The monthly bank statements for the general operating account were not reconciled to the general ledger during the year under review, nor reconciled as of the date of this report.
(2) Errors were made in recording deposits to the general ledger were not detected.
(3) Receipts from governmental entities deposited to the general operating account in the amount of $14,477.60 were not recorded in the general ledger.
(4) The Board had not determined which checks cleared the bank, therefore, the Board was unable to produce outstanding check lists.
Due to the fact that the general operating account had not been reconciled, alternative procedures were utilized to verify the Board's cash balance. An estimated cash balance was determined by tracing the checks written and deposits made on the accounting records to the subsequent period bank statements. Unrecorded deposits totaling $14,477.60 were discovered and adjusting journal entries were given to the Board to adjust the accounting records. An unlocated variance of$7,225.28 remains between the adjusted book balance for cash and the estimated cash balance. No adjustment was made to the accounting records for this unlocated vanance.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
CASH AND CASH EQUIVALENTS - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Accounting Procedures Reportable Condition - Material Weakness Audit Control Number 6391-93-05
These deficiencies were a result of management's disregard of proper internal control procedures over cash and bank reconciliations that are necessary to adequately safeguard assets and record the cash operations of the Board. The management of the Board had indicated, in prior years, that the Board intended to hire an additional employee who would perform the bank reconciliations. In the year under review, an additional accounting employee was hired but was not assigned this function. Board personnel further stated that they had discontinued performance of this function in an attempt to separate the employee accounting duties.
The deficiencies in the accounting procedures were discussed with the Superintendent. In addition, the accounting personnel ofthe Board were given instructions in the proper accounting procedures which include the necessity ofpromptly reconciling the bank accounts, recording adjustments and deposits to the accounting records, determining the status of issued checks and performing an administrative review of all bank reconciliations. Appropriate controls should be immediately implemented to safeguard the cash operations ofthe Board.
Note: All Federal financial assistance programs listed in the Schedule of Federal Financial Assistance, Schedule "l" of this report, are affected by this finding.
AUDIT FOLLOW-UP/RESOLUTION Failure to File Corrective Action Plan Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6391-94-08
The audit report for the year ended June 30, 1994, disclosed that the Board could not document that a corrective action plan for the 1993 audit report, as required by Office of Management and Budget Circular A-128, was submitted to the Georgia Department of Education from whom the Board received Federal financial assistance. In the year under review, the Board again failed to file a complete corrective action plan. However, in the subsequent fiscal period, the Board submitted a partial corrective action plan for both the 1993 and 1994 audit reports. This corrective action plan was submitted to the Georgia Department of Education several months late and failed to address many of the findings cited in the reports. This condition occurred because management disregarded the requirements of Office of Management and Budget Circular A-128. The Board should implement procedures to submit complete corrective action plans in a timely manner as required.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
PROCUREMENT Failure to Maintain Documentation ofLegal Compliance Financial Statements Reportable Condition Nonmaterial Noncompliance Audit Control Number 6391-95-01
An examination ofthe Board's expenditures revealed that the Board had entered into several multi-year lease agreements for office equipment. The Board was unable to provide the original agreements or any documentation containing the terms for four of the leases. The Board could not document that these agreements included the termination/renewal provision requirements of the Official Code of Georgia Annotated Section 20-2-506 as follows:
"(a) Except as otherwise provided in this Code section, each county, independent, or area school system in this State shall be authorized to enter into multi year lease, purchase, or lease purchase contracts of all kinds for the acquisition of goods, materials, real and personal property, services, and supplies, provided that any such contract shall contain provisions for the following:
(1) The contract shall terminate absolutely and without further obligation on the part of the school system at the close of the calendar year in which it was executed and at the close of each succeeding calendar year for which it may be renewed as provided in this Code section;
(2) The contract may provide for automatic renewal unless positive action is taken by the school system to terminate such contract, and the nature of such action shall be determined by the school system and specified in the contract;"
The Board should implement controls to ensure that all contracts entered into by the system are documented in the Board's files, which should include the original agreements and all related addendums. Copies of all current contracts should be obtained and the Board should determine if the required provisions are included. The Board should establish the necessary controls and procedures to ensure that lease, purchase, or lease purchase agreements meet all of the requirements of the Georgia Laws prior to the Board entering into the agreements.
EMPLOYEE COMPENSATION Salary Overpayment Financial Statements Nonmaterial Noncompliance Amount: $500.00 Audit Control Number 6391-95-02
For the year under review, a sample of thirty-three (33) employees were selected to test employee compensation. The results ofthis testing revealed one instance where an employee was overpaid in the amount
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995

CURRENT YEAR

EMPLOYEE COMPENSATION Salary Overpayment Financial Statements Nonmaterial Noncompliance Amount: $500.00 Audit Control Number 6391-95-02

of$500.00. Employees should be paid based upon their contract and supplements. This overpayment was the result of a duplicate payment for work performed. Reimbursement of $500.00 should be secured and deposited to the Board's General Fund.

GENERAL LEDGER Delinquent Completion Reports Financial Statements Nonmaterial Noncompliance Audit Control Number 6391-95-03

The Board failed to file final completion reports by the required due dates, in accordance with regulations established by the Georgia Department ofEducation for the following State programs:

Other State Programs Alternative Programs At-Risk Summer School Program Innovative Programs Preschool Handicapped Program Remedial Summer School Program

Due Date
July 31, 1995 July 31, 1995 September 30, 1995 September 30, 1995 July 31, 1995

Date Filed
Never Submitted Never Submitted March 29, 1996 Never Submitted Never Submitted

Lottery Programs Alternative School Program Pre-Kindergarten Program

July 31, 1995 July 31, 1995

Never Submitted August 16, 1995

These instances of noncompliance occurred because management stated that they did not believe that State grants required the filing of completion reports, even though each of the grants cited above clearly stated in the program regulations the necessity of submitting a final completion report and a copy of each required report was provided to the Board for subsequent submission. Procedures should be implemented to ensure that final completion reports are filed in a timely manner. The Board should submit the final completion reports to the Georgia Department ofEducation as required.

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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
GENERAL LEDGER Detailed Listing of Salaries and Travel Not Reconciled Financial Statements Nonmaterial Noncompliance Audit Control Number 6391-95-04
The detailed listing ofsalary and travel payments made to employees as submitted by the Board to the Georgia Department of Audits was not reconciled with the general ledger as presented for audit. These unlocated differences totaling $1,144.94 are reflected in Supplementary Information Summary and Schedule of Salaries and Travel, which is issued under separate cover. This condition occurred because management did not ensure that amounts submitted to Georgia Department of Audits were reconciled to the Board's general ledger. Procedures should be established by the Board to ensure that the detailed listing of salary and travel is reconciled to the accounting records prior to submission to the Georgia Department of Audits.
GENERAL LEDGER Encumbrances Reported as Expenditures Financial Statements Nonmaterial Noncompliance Amount: $1,713.19 Audit Control Number 6391-95-05
An examination of the Board's compliance with regulations established by the Georgia Department of Education for the Lottery - Pre-Kindergarten Program, revealed that the expenditures reported to the Georgia Department ofEducation on the final completion report included encumbrances of$1,713.19 that were not recorded as expenditures/obligations on the accounting records. These encumbrances were not liquidated in the 90 days following the end of the grant period. Regulations established by the Georgia Department of Education for the Pre-Kindergarten Program require that all goods be ordered, received, invoiced and charged to the program by June 30, 1995. Appropriate actions should be taken to ensure that only valid expenditures/obligations are included in program completion reports. Procedures should be implemented to properly account and report the program activity in compliance with established guidelines and regulations. The resulting unearned lottery funds of $1,713.19 should be refunded to the Georgia Department of Education.
GENERAL LEDGER Expired Grant Balance Financial Statements Nonmaterial Noncompliance Amount: $2,507.34 Audit Control Number 6391-95-06
An examination of the accounting records for the Alternative Programs State grant, revealed that an unexpended grant balance of$2,507.34 remained on hand after the close of the grant period at June 30, 1995.
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
GENERAL LEDGER Expired Grant Balance Financial Statements Nonmaterial Noncompliance Amount: $2,507.34 Audit Control Number 6391-95-06
Instructions pertaining to this project require unexpended grant balances to be refunded to the Georgia Department ofEducation along with the completion report. This noncompliance resulted from the Board's failure to monitor the grant requirements including the submission ofthe completion report. The Board should implement procedures to ensure compliance with established guidelines and regulations. The unexpended grant balance of$2,507.34 should be refunded to the Georgia Department ofEducation as required.
GENERAL LEDGER Expired Grant Balance Financial Statements Nonmaterial Noncompliance Amount: $993 .25 Audit Control Number 6391-95-07
An examination of the accounting records for the Innovative Programs State grant, revealed that the Board failed to refund an unexpended grant balance of$993.25 remaining on hand after the close of the grant period at June 30, 1995, with the completion report as required. Instructions pertaining to this project require unexpended grant balances to be refunded to the Georgia Department ofEducation along with the completion report, The Board was notified by the Georgia Department ofEducation on April 30, 1996, that a refund in the amount of $993.25 was due. As of the date of this audit, no refund has been made to the Georgia Department ofEducation.
GENERAL LEDGER Expired Grant Balance Financial Statements Nonmaterial Noncompliance Amount: $60.05 Audit Control Number 6391-95-08
An examination ofthe accounting records for the Remedial Summer School Program State grant, revealed that an unexpended grant balance of$60.05 remained on hand after the close of the grant period at June 30, 1995. Instructions pertaining to this project require unexpended grant balances to be refunded to the Georgia Department ofEducation along with the completion report. This noncompliance resulted from the Board's
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
GENERAL LEDGER Expired Grant Balance Financial Statements Nonmaterial Noncompliance Amount: $60.05 Audit Control Number 6391-95-08
failure to monitor the grant requirements including the submission of the required completion report. The unexpended grant balance of$60.05 should be refunded to the Georgia Department of Education.
GENERAL LEDGER Failure to Maintain Grant Documentation Financial Statements Nonmaterial Noncompliance Audit Control Number 6391-95-09
An examination ofthe Board's lottery programs revealed that the Board could not provide any documentation defining where the Lottery Programs - Distant Leaming and Instructional Technology grants were utilized. Regulations established by the Georgia Department of Education require the Board to designate all lottery funds by project and by facility, and this designation may not be reallocated to another project or facility. Appropriate procedures should be implemented by the Board to ensure that all grant documentation is maintained and that all expenditures oflottery programs are for the appropriate project and facility. The Board should provide documentation to the Georgia Department of Education that the funds were expended as required or refund of $68,491.54 should be made to the Georgia Department of Education.
GENERAL LEDGER Failure to Utilize Grant Funds Financial Statements Reportable Condition Nonmaterial Noncompliance Amount: $14,928.00 Audit Control Number 6391-95-10
For the year under review, the Crawford County Board of Education was awarded a State grant for the Preschool Handicapped Program in the amount of $14,928.00. An examination of the accounting records revealed that no expenditures were charged to this program during the fiscal year even though the entire grant award had been requested and received by the Board. As a result, an unexpended grant balance of $14,928.00 remained on hand after the close ofthe grant period at June 30, 1995. Instructions pertaining to this program require unexpended grant balances to be refunded to the Georgia Department of Education along with the completion report. This unexpended grant balance resulted from the Board's failure to monitor the program requirements and to ensure that funds are requested only on a basis of need. The expenditures for which the
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
GENERAL LEDGER Failure to Utilize Grant Funds Financial Statements Reportable Condition Nonmaterial Noncompliance Amount: $14,928.00 Audit Control Number 6391-95-10
grant was awarded were incurred, but they were charged to another state program to meet its expenditure requirements. Appropriate actions should be taken to strengthen the internal accounting controls over the Board's programs. Procedures should be implemented to ensure that all program requirements have been met and that expenditures are properly charged and accounted for. Refund of the $14,928.00 should be made to the Georgia Department of Education for this unexpended grant balance.
GENERAL LEDGER Inadequate Accounting Records Financial Statements Reportable Condition Nonmaterial Noncompliance Audit Control Number 6391-95-11
For the year under review, accounting records applicable to several state grants were not maintained on an individual project basis as required by Chapter 41 of the Financial Management for Georgia Local Units of Administration (FMGLUA). The accounting records were not adequately segregated to ensure the proper identification of revenues and expenditures for each program. The following deficiencies were noted:
(1) The Lottery Program - Alternative School Program and the State Alternative Programs expenditures were both charged to the State In-School Suspension program code, even though individual program codes had been assigned to the projects and the Board had been instructed by the Georgia Department of Education which codes to use for each program.
(2) Expenditures for the Lottery Program - Instructional Technology and the Quality Basic Education Category V - Gifted, Special Education Program were charged to the State Alternative Programs program code even though individual program codes had been assigned to the programs.
(3) All of the Board's Lottery Program activity was recorded in the General Fund even though the Board had been instructed by the Georgia Department ofEducation to maintain these programs in a separate Special Revenue Fund.
The deficiencies noted above resulted from management's disregard ofthe Georgia Department of Education's instructions on accounting for the individual programs and the lack of established internal control procedures to ensure that each_program is maintained in accordance with program guidelines. For reporting purposes,
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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR
GENERAL LEDGER Inadequate Accounting Records Financial Statements Reportable Condition Nonmaterial Noncompliance Audit Control Number 6391-95-11
extensive audit work was necessary to separate the revenues and expenditures for each of the programs as
reflected in this report. The Board should implement measures to properly account for each programs expenditures and revenues in accordance with individual program instructions and the provisions ofFMGLUA.
GENERAL LEDGER Unearned Lottery Funds Financial Statements Nonmaterial Noncompliance Amount: $27.54 Audit Control Number 6391-95-12
An examination of the Lottery Program - Alternative School Program revealed that an unexpended grant balance of $27.54 remained on hand after the close of the grant period at June 30, 1995. Instructions pertaining to this program require unexpended grant balances to be refunded to the Georgia Department of Education along with the completion report. This noncompliance resulted from the Board's failure to monitor the grant requirements including the submission ofthe completion report and the proper recording of program activity by fund source. The unearned lottery funds in the amount of$27.54 should be refunded to the Georgia Department of Education as required.
FEDERAL FINANCIAL REPORTS Delinquent Completion Reports Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6391-95-13
An examination of the Board's accounting procedures over the Federal programs revealed that the Board failed to file a final completion report by the required date, in accordance with regulations established by the Georgia Department ofEducation, for the following programs:
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CRAWFORD COUNTY BOARD OF EDUCATION
SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995

CURRENT YEAR

FEDERAL FINANCIAL REPORTS Delinquent Completion Reports Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6391-95-13

Due Date

Date Filed

Elementary and Secondary Education Act Chapter 1 Education of Children in State Schools 1995 Regular (CFDA 84.009) Education ofDeprived Children 1995 Regular (CFDA 84.010) Chapter 2 Block Grant - Flow Through 1995 Regular (CFDA 84.151) Title II Eisenhower Mathematics and Science Education 1995 Regular (CFDA 84.164)

September 30, 1995 November 9, 1995 September 30, 1995 November 9, 1995 September 30, 1995 October 15, 1995
December 31, 1995 Never Submitted

Individuals with Disabilities Education Act Title VI, B Flow Through 1995 Regular (CFDA 84.027) Preschool Program 1995 Regular (CFDA 84.173)

September 30, 1995 November 13, 1995 September 30, 1995 November 13, 1995

These instances of noncompliance occurred because of management's failure to adequately monitor the reporting requirements for the Federal programs mentioned above. Procedures should be implemented to ensure that final completion reports are filed in a timely manner.

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CRAWFORD COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
CURRENT YEAR FEDERAL FINANCIAL REPORTS Project Completion Report not Supported by Accounting Records Federal Financial Assistance Nonmaterial Noncompliance Amount: $18.72 Audit Control Number 6391-95-14 For the period under review, a comparison of the Board's project completion report for the Elementary and Secondary Education Act, Chapter 2 - Block Grant - Flow Through 1995 Regular Program (CFDA 84.151) to the accounting records revealed that the project completion report was not supported by total revenues and expenditures. The instructions provided by the Georgia Department ofEducation and 34 CFR 80.20 mandate that financial management systems provide for accurate, complete and current disclosure of the financial results of each grant program. The Georgia Department of Education discovered the reporting errors and returned the completion report to the Board for correction on December 5, 1995. After repeated requests for a corrected completion report by the Georgia Department of Education, the Board submitted an amended completion report on April 16, 1996. However, the Board failed to correct the erroneous revenues and expenditures contained on the completion report and failed to refund the unexpended grant balance of $18.72. Procedures should be implemented to ensure that project completion reports are accurate and are verifiable to the accounting records. Refund of the unexpended grant balance of $18. 72 should be made to the Georgia Department ofEducation and submitted along with an accurate amended project completion report reflecting the actual revenues and expenditures recorded to the accounting records.
Note: The Crawford 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.
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