Audit report, Dodge County Board of Education, Eastman, Georgia, year ended June 30, 1994

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

AUDIT REPORT DODGE COUNTY BOARD OF EDUCATION
EASTMAN, GEORGIA YEAR ENDED JUNE 30, 1994

DODGE 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

EXIIlBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - ACTUAL AND BUDGET

GOVERNMENTAL FUND TYPES

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

16

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

18

CAPITAL PROJECTS FUND

G

COMBINING BALANCE SHEET

20

H

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

21

SCHEDULES

1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

22

2 ANALYSIS OF CASH AND CASH EQUIVALENTS

23

3 ACCOUNTS RECENABLE

25

SCHEDULE OF REVENUE

4

STATE FUNDS

26

5

LOCAL AND OTHER FUNDS

27

SCHEDULE OF EXPENDITURES BY OBJECT

6

GOVERNMENTAL FUND TYPES

29

7

LOTTERY PROGRAMS

30

DODGE COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS-

SECTION I

FINANCIAL

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS

GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS

8

OVERALL

33

9

BY PROGRAM

34

10 SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS

36

SECTION II
COMPLIANCE
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

SECTION III
INTERNAL CONTROL
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS

DODGE COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -
SECTIONN FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS SCHEDULE OF PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

SECTION I FINANCIAL

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Dodge 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 Dodge County Board of Education, as of and for the year ended June 30, 1994, as listed in the table of contents. These financial statements are the responsibility of the Board's management. Our responsibility is to express an opinion on these financial statements based on our audit.
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.
94ARL-14

* School activity accounts maintained at the individual schools are not included in the general purpose financial statements. To conform to generally accepted accounting principles, these accounts should be included in the general purpose financial statements.
* The Board did not recognize as expenditures, in the year ended June 30, 1994, a portion of salaries and the corresponding employer's cost of related benefits earned for contractual services completed prior to June 30, 1994. Also funds received, subsequent to June 30, 1994, from the Georgia Department ofEducation for the State's share of these unrecorded salaries and related benefits were not recorded as revenue in the year under review. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1993, were improperly recorded in the year ended June 30, 1994. To conform to generally accepted accounting principles, revenues should be recorded when available and measurable and expenditures should be recorded when incurred, rather than when funds are received or disbursed.
The aggregate effects on the general purpose financial statements of these variances or omissions have not been determined, but are believed to be material.
In our opinion, except for the effects 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 Dodge County Board of Education as of June 30, 1994, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
As discussed in Note 1 to the general purpose financial statements, during fiscal year 1994, the Board changed its method ofaccounting for inventories ofpurchased foods and Federal donated commodities such that these amounts are recorded in the general purpose financial statements. In addition, the Board changed its method ofaccounting to include revenues and expenditures associated with Federal donated commodities in its general purpose financial statements. These changes are in accordance with generally accepted accounting principles.
Our audit was conducted for the purpose offorming an opinion on the general purpose financial statements ofthe Dodge County Board ofEducation taken as a whole. The combining statements (Exhibits E through H) and the financial schedules (Schedules 1 through 10 which includes the Schedule of Federal Financial Assistance) are presented for purposes ofadditional analysis and are not a required part of the general purpose financial statements of the Dodge County Board of Education. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in our opinion, except for the 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 ofGeorgia Annotated Section 50-6-24.
Respectfully submitted,
~d!~
Claude L. Vickers State Auditor
CLV:cm 94ARL-14

DODGE COUNTY BOARD OF EDUCATION - 1-

EXHIBIT"A"

ll!!l!m
c..h and c..h E q -
Accounts R -
Due from Other Funds
1-... Food Donated CommoclaPun:haedFood

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

GENERAL

REVENUE

PROJECTS

FUND

FUND

FUND

TOTALS lMel'nOl ndum ~ } JUNE 30 1894 JUNE 30 1993

$ 1,231,236.80 $ 321,962.25 $ 1-48,811.02 $ 1,701,810.17 $ 1,855,020.05

35,478.14

321,845.17

357,123.31

284,841.05

5,000.00

28,944.80 11972.TT

28,944.80 11972.TT

Total-

1,266,715.04 $ 684,524.99 $ 148,811.02 $ 2,099,851.05 $ 2 124,861.10

LIAlilLIIIE~ A~P FUNl2 EO!.!IIY

.LIAWLIIlE

c..ho-drall

Accounts Payable

$

Salaries Payable

Expirod Gnni Balances Payable

u-mec1 L-.Y Funds

Contracts Payable

RelainageoPayable

Due lo Other Funds

Total Uabllitios

FUNPfiQYIIY

Fund Balances RFor Bus R..,.__ Funds For Expirod G - Baloncos/Quostionod Cea For Inventories Food
- Donated~ -Food
u~

Total Fund Equity

102,229.78 $
102229.78 $
32,365.70 7,562.76 $
38,928.48 $ 1124556.80 1 164 485.28 $

223,828.72 $ 156,296.88 27,598.57
75.00
407799.17 $
n.20
28,944.80 11872.TT 40,994.TT 235731.05 $ 276725.82 $

83,153.00 $
8,803.42 33,032.00 124988.42 $

$ 409,211.50 156,298.88 27,598.57
75.00 8,803.42 33,032.00
835 017.37 $

9,240.84 185,909.47 151,780.98
818.82
4,013.28 15,789.27
5000.00
352 542.84

$

32,365.70

7,636.96 $

45,807.02

$ 23622.60 23622.60 $

28,944.80 11972.TT
80,923.23 $
1383910.45 1 464 833.68 $

45,807.02 1728511.44 1772318.48

Total Llobilitios and Fund Equity

$ 1.266,715.04 $ 684,524.99 $ 148,611.02 $ 2,099,851.05 $ 2124.861.10

The notes to the general pwpoee financial statements re an integral part d this statement. . 2.

PQQGF COUNTY 80ARP OF FPUCA.TJON C?f:151'ifP STATEMENT OF RfYFNUFS FXPFNPffiJRFS A.NP CMANGES IN FUND BALANCES
GOVFRNMENTAJ FUND TVPES VEAR eNDeP JUNE 3Q 199.t

EXHIBIT"B"

~
S-Funds Federal Funds Local and Other Funds
Tola!-...
, _ EXPFNPIDJRES eun.nt
Support Services PupilServic:es Improvement d Instructional Services Educational Media Servic:es Ganoral Adminisbation School Administration Business Administration Maintenance and Operation d Plant Sti-.i Tninspor!ation Services cwa!SupportServic:es Other Support Services
Food Services Operation Other Opon,tions " ' _ , Capital Outlay
Tola! Expenditures
Excess d Revenues 011W (under) Expenditures
Qil:IEB E~CIN~ SQ!JBCl;S !USESl
Oponting Transts In Oponting Transfers Out
Tola! Other Financing Sour<:es (Uses)
Excess d Revenues and Olher F'1n11ncing Sources ...,. (undar) ~ and Other Financing U..S
FUNP BALANCE JULY 1
Food lnvenloty Donated Commodities Purchased Food

GENERAL FUND

SPECIAL REVENUE
FUND

CAPITAL PROJECTS
FUND

TOTALS (Memorandum On~
YEAR ENDED JUNE 30 1994 JUNE30 1993

10,246,"'59.32 $ 567,955.22 $

114,085.33 2,005,013.16

2~n 440.22

362 062.97

12 639 994.87 $ 2935031.37 $

127,480.52 $

10,943,905.06 $ 2,119,106.51 2639503.19

10,613,569.62 2,200,560.93 2761~20.36

127480.52 $ 15 702 516.76 $ 15575350.91

8,304,260.06 $ 1,402,579.52

296,625.18 278,547.96
307,138.63 164,179.06 738,657.52 66,102.06 873,799.25 884,992.38

52,056.17 65,463.97 76,435.92 56,348.84
$ 24,865.74 33,713.00

14,004.00 146,013.19

1,914.12 1,264,157.09
27500.00

12076540.51 $ 3005034.37 $

563454.36 $ -70003.00 $

9,706,658.60 $ 9,141,361.64

750.00 968594.23

348,681.35 344,011.93 363,575.75 220,527.90 738,657.52 66,652.06 898,664.99 918,705.38
15,918.12 1,264,157.09
146,013.19 996094.23

311,882.12 295,209.84 315,586.13 211,497.28 710,061.69 85,948.61 851,962.56 914,961.68
41,186.57
1,030,811.73 137,023.78
1016849.37

96934423 $ 16050919.11 $ 15 064 345.00

-841 853.71 $ -346402.35 $

511 005.91

$ -912 974.90
-912 974.90 $

47,498.59 $ 865,476.31 $ 47498.59 $ 865476.31 $

912,974.90 $ -912 974.90
0.00 $

6n,998.99 .sn998.99
0.00

-349,520.54 $ 1,514,005.60

-22,504.41 $ 258,312.66

23,622.60 $ 0.00

-346,402.35 $ 1,7n,318.46

511,005.91 1,261,312.55

28,944.60 11 9n,77

28,944.60 119n.n

AJNP BALANCE JUNE 30

1164 485.26 $ 276 nS.82 $

23622.60 $ 1464833.68 $ 17n318.46

The r - . to the general purpose financial slatomenls ara an lntag,al part dlhis , . . _ _
-3-

QQQGE ~!.!HD: aQABQ QE ECm9AIIQH ~alNEQ !6IEMENI QE Bl;~l;~!.!I; E~eENQII!.!BE ANl:2 Qtli!.N~I; IH E!.!Nl:2 ~~QI;
aQIUAL AHQ liUJCKiEI -r---Q'.lll;BNMEHIAI EUNQ n:ei:a YEAR ENDED JUNE 30 1994

EXHIBIT"C"

~
State Funds F-Funds Locol and Olher Funds
TotalR-
l;~PENCMIUBI;
Current lnslruc:tion Support Services Pupil Services
- - I m - al 1-..:tional Services
Educational Media Services Gononll Adminislndion Sehool Administration
Mainlonanco and Opondion al Plant sn-.i Transportation SeMces Olher Support SeMces Food Services Opondion Olher Ope,ations al Non-Instructional Services Capital Outlay
Tollll~res
Excess al R _ , _ CNer (under) ~ures
QitlER FIH~QIN!::z 2PBQE !U/iZEl
Olher Sources Olher Uses
Total Olher Financing Sources (U-)
Excess d Rewnues and Other F'tnancing Souron over (under) Expenditures and
Olher Financing Uses
EUNC! ~LAN~E JULY l 1993
AQ,!!,!!;lT!,!~!!T!;l
Prior Year (Net)
EQQQ l~~EHIQBY
Donated Commodities Purohasecl Food

ACTUAL PER
EXHIBIT"B"

ADJUSTMENTS

ACTUAL PER
BUDGET BASIS

BUDGET

VARIANCE FAVORABLE (UNFAVORABLE)

$ 10,943,905.06 $ 2,119,106.51 2,639 503.19
15,702 516.76 $

0.00 $ 0.00 $

10,943,905.06 $ 10,716,929.50 $

2,119,106.51

1,840,111.00

2 639503.19 2 410834.00

15 702 516.76 $ 14 967,674.50 $

226,975.56 278,997.51 228,669.19
734 842.26

9,706,859.60 $
348,681.35 344,011.93 363,575.75 220,527.90 738,857.52
66,852.06 898,664.99 918,705.38
15,918.12 1,264,157.09
148,013.19 996,094.23
16,050,919.11 $
-348,402.35 $

0.00 $ 0.00 $

9,706,859.60 $ 9,TT0,192.20 $

348,681.35 344,011.93 363,575.75 220,527.90 738,857.52 66,852.06 898,664.99 918,705.38
15,918.12 1,264,157.09

371,109.30 371,313.00 297,979.00 206,132.00 743,336.00 125,784.00 691,037.00 932,630.00
16,514.00 1,117,329.00

148,013.19 996,094.23

164,350.00 971500.00

16,050,919.11 $ 15,979,205.50 $

0.00 $

-348,402.35 $ -1,011,531.00 $

63,332.60
22,427.95 27,301.07 ~.596.75 -14,395.90 4,478.48 58,931.94 -7,627.99 13,924.62
595.88 -146,828.09
16,338.81 -24,594.23
-71,713.61
663,128.65

912,974.90 $ -912,974.90

$

0.00 $

0.00 $ 0.00 $

912,974.90 $ 950,000.00 $

-912 974.90

-944 000.00

o.oo $

6,000.00 $

-37,025.10 31,025.10
-6,000.00

$ -348,402.35 $ 1.m,318.46

0.00 $ 0.00

-348,402.35 $ -1,005,531.00 $ 1.m,318.46 1,698,802.35

857,129.65 73,516.11

20,863.00

-20,863.00

28,944.60

-28,944.80

0.00

0.00

11,sn.n

-11sn.n

0.00

0.00

F!.!NQ a6L6NCE :WHE ~ 1~

$ 1,464,833.68 $

-40,917.57 $ 1,423,916.11 $ 714,134.35 $

709,781.76

The notes to the general pwpoee financial statements are an integal part ol this statement. -5-

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE30 1994

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Dodge 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 of the departures from generally accepted accounting principles disclosed in the following paragraphs, 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 of the 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 ofGovernmental Accounting and Financial Reporting Standards, Section 2 I00, "Defining the Financial Reporting Entity". The primary government consists of all the organizations that compose the legal entity ofthe Dodge County Board ofEducation.
Based upon the application of the above criteria, the Dodge County Board ofEducation is determined to be the lowest level of government exercising oversight responsibility and control over all activities related to public education in Dodge 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 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 ofaccounts.
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-

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Although "school activity accounts" are maintained at the individual schools, neither the assets, liabilities and fund equity, nor the revenues, expenditures and changes. in fund balances of these accounts are reflected in these financial statements. To 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 of a Board's general activities. Governmental Fund Types include:
GENERAL FUND - the fund used to account for all financial resources of the Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services traditionally provided by a board of education.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. These funds are primarily received from the Georgia Department of Education and from the Federal government to accomplish specific objectives and are required to be accounted for separately. Also included are proceeds received from State, Federal, Local and Other sources for operations of the school food seivices 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.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.

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DODGE COUNTY BOARD OF EDUCATION

EXlilBIT "D"

NOTES TO TIIB GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Governmental funds are accounted for using the modified accrual basis ofaccounting under which:
Revenues are recogniz.ed 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 if they 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 1994, a substantial number of personnel of the Board were employed for a one hundred and ninety day period beginning in late August 1993 and ending in early June 1994. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1993 and ending in August 1994. State grants to fund the State's share of these contracts were disbursed from the Georgia Department of Education to the Board in the same twelve months. As ofJune 30, 1994, compensation under these employment contracts had been earned, but two of the twelve monthly payments, due for July and August 1994, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30, 1994. Also, the State's portion of the compensation paid in July and August 1994 was received and recorded as revenue in the fiscal year subsequent to June 30, 1994. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1993, were recorded in the year ended June 30, 1994. Generally accepted accounting principles require that revenues be recorded when available and measurable and that expenditures be recorded when incurred, rather than when funds are received or disbursed.
BUDGET
The Dodge County Board of Education has a legally authorized nonappropriated budget which is formally approved by the Board at the aggregate level. Budgets are prepared to provide a basis for funding operations and there is no legal prohibition regarding overexpenditure of the aggregate budget. The budget process begins when the Board's administration prepares a tentative aggregated budget for the Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regular meeting ofthe 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 of Education.
The Board prepares its budget on the modified accrual basis, which is the same basis on which it presents its financial statements.
- 8-

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The budget comparison on Exhibit "C" presents actual and budget data for all governmental funds on a combined basis. To facilitate comparison with the budget, donated and purchased food inventories as reflected on Exhibit "B" have been eliminated from fund balance.

CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist ofdeposits (including N.O.W. accounts) in authorized financial institutions. Georgia Laws authorize the Board to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations. The placement of proceeds from bond issues in certificates ofdeposit is limited to financial institutions located within this State.

RECEIVABLES
Receivables consist ofgrant reimbursements due from Federal, State or other grantors for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.

PROPERTY TAXES
The Dodge County Board ofCommissioners fixed the property tax levy for the 1993 tax year (calendar year) on October 4, 1993 (levy date). Taxes were due on December 20, 1993. The lien date for property taxes was January 1, 1993. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 1994 since their collection meets the criteria ofGASB codification section P70.103. The Dodge County Tax Commissioner bills and collects the property taxes 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.
The tax millage rates levied for the 1993 tax year (calendar year) for the Dodge County Board ofEducation was as follows (a mill equals $1 per thousand dollars ofassessed value):

School Operations

ll..Q mills

INVENTORIES
FOOD INVENTORIES Inventories of donated food commodities used in the preparation of meals are reported on the Combined Balance Sheet at their Federally assigned value. Purchased foods inventories are reported on the Combined Balance Sheet at cost. Donated food commodities are recorded as revenues and expenditures at the time commodity items are received. Purchased foods inventories are recorded as expenditures at the time of

- 9-

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE30 1994

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

For fiscal year 1994, the Board began recording inventories of purchased foods and donated food commodities, and also began accounting for the revenues and expenditures associated with donated food commodity items received and consumed by the Board. The recording ofthe purchased foods and donated food commodities inventories, and the related revenues and expenditures associated with donated food commodities is a change in accounting principles.

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 ofthis data.

Note 2: DEPOSITS

COLLATERALIZATION OF DEPOSITS Official Code ofGeorgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofinsurance, or by collateral in an amount of not less than 110 percent of the public funds being secured after the deduction ofthe amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.

Acceptable security for deposits consists of any one of or any combination of the following:

a (1) Surety bond signed by surety company duly qualified and authorized to transact business within

the State of Georgia,



- 10 -

DODGE COUNTY BOARD OF EDUCATION

EXFilBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 2: DEPOSITS

(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or ofthe 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 of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,

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

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations 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, 1994, the bank balances were $3,326,812.76. 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, 1994, as follows:
Risk Category I 2 3 Total

Bank Balance $ 300,000.00
952,173.20 2 074 639.56 $ 3 326 8)2 76

- 11 -

DODGE COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

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

Note4: RISKMANAGEMENT

The Board has established a limited risk management program for Unemployment Compensation. Estimated claims are budgeted by management based on known claims and prior experience. During fiscal year 1994, a total of$2,590.00 was paid in claims.

Note 5: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by

grantor agencies. 1bis could result in requests for reimbursement to the grantor agency for any expenditures

which are disallowed under grant terms. The Board believes that such disallowances, if any, will be immaterial

to its overall financial position.



The Board is a defendant in a legal proceeding pertaining to matters incidental to the performance of routine Board operations. The ultimate disposition ofthis proceeding is not presently determinable, but is not believed to be material to the general purpose financial statements.

Note 6: 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. A member is eligible for service retirement after 30 years ofcreditable service, regardless of age, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the member's death.

- 12 -

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO TI-IE GENERAL PURPOSE FINANCIAL STATEl\ffiNTS

JUNE 30 1994

Note 6: RETIREMENT PLANS

Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is greater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of IO years of service) and compensation up to the time of disability or death.

Members become fully vested after ten years of service. If a member terminates with 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, 1994, was $8,334,150.25; total payroll was $9,574,891.89.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Board who are covered by TRS are required to contribute 6% of their gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees as advised by their independent actuary. For fiscal year 1994 that rate for employer contributions was 11.81%. The interest rate assumption (rate ofretum on investments) was 7.50%.

Total contnbutions made during fiscal year 1994 amounted to $1,484,311.45, ofwhich $984,263.10 was made by the Board and $500,048.35 was made by employees. These contributions represented 11.81% (Board) and 6% (employees) ofcovered 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 ofJune 30, 1993, was as follows:

Total pension benefit obligation

$13,912,014,000.00

Net assets available for benefits, at cost

12 821 722 000.00

Unfunded pension benefit obligation

$ I 090 292 000 00

- 13 -

DODGE COUNTY BOARD OF EDUCATION

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 6: RETIREMENT PLANS
The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1993. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers.
Total contributions from all employers to TRS for fiscal year ended June 30, 1994 were $521,550,000.00. The Board's contribution for the year ended June 30, 1994 of $984,263.10 was actuarially determined and represented .1887% of total contributions made by air participating employers.
Ten year historical trend infonnation is presented in the 1994 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due.
PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM OF GEORGIA (PSERS)
PSERS PLAN DESCRIPTION Substantially all bus drivers, maintenance, custodial, and lunchroom personnel employed by local school systems are covered by the Public School Employees Retirement System ofGeorgia (PSERS). All employer's contributions are made by the State ofGeorgia.
PSERS provides service retirement, disability retirement and survivors benefits for its members. A member is eligible for normal service retirement after 10 years ofservice and attainment of age 65. A member applying for service retirement with 10 years of service and retires between the ages of 60 and 65 receives a reduced benefit. Monthly retirement benefits paid to members are equal to $8.00 per month multiplied by the number of years of creditable service. Options are available for distribution of the member's monthly pension at a reduced rate to a designated beneficiary on the member's death.
Retirement provisions include death and disability benefits. Disability benefits are the same as ifthe employee had retired at age 65 as long as the employee has 15 or more years ofcreditable service. Death benefits are dependent upon the number ofyears of service. Ifthere are less than ten years of service, a lump sum refund ofthe employee's contributions and interest are made to the beneficiary. Ifthere are more than ten years of service, the beneficiary shall receive for life halfof what the employee would have received upon retirement.
Members become fully vested after teri 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 104 employees covered under PSERS for the year ended June 30, 1994.

- 14 -

DODGE COUNTY BOARD OF EDUCATION

EXIIlBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30 1994

Note 6: RETIREMENT PLANS
PSERS CONTRIBUTIONS REQUIRED AND MADE Covered employees are required by State statute to contribute $4.00 a month for the nine month school year. Unlike TRS, the Board makes no contnbution to PSERS. The State of Georgia is required by statute to make employer contnbutions actuarially determined and approved and certified by the PSERS' Board of Trustees. Total contributions from employees ofthe Board made during fiscal year 1994 amounted to $3,516.00. Total contribution for all school systems made by the State of Georgia to PSERS for fiscal year ended June 30, 1994, was $9,150,000.00.
Note 7: SURETY BONDS
The School Superintendent, Mrs. Charlotte C. Williams, is bonded in the amount of$50,000.00 with the United States Fidelity and Guaranty Company, Baltimore, Maryland, their Bond No. 02-0170-10086-93-4, on which premium was paid through January 1, 1995.

- 15 -

OOQGE COUNJY BQARP OE EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND
JUNE39 1994

caoh and caoh Equivalents Accoun1a Receivable lnwintorleo
Food Donated Commodities Pu-Food
Total-

ELEMENTARY AND SECONDARY

SCHOOL FOOD
SERVICES FUND

ADULT EDUCATION
FUND

LOTTERY PROGRAMS

s 270,-481.92 $

6,767.96 S 48,421.06

CHAPTER 1 EDUCATION OF
DEPRIVED CHILDREN

CHAPTER2 BLOCK GRANTFLOW THROUGH

s

0.00

20,904.56

156,864.00 S

135,329.04

28,944.80 11,972.77

$ 332,314.05 S

6.767.96 $ 205,285.06 $

135,329.04 s_____o_.oo_

LIABILmES AND FUND EAUIJY
~

caoh Overdraft AccountaPayable Salarleo Payable Expin,d Grant Balances Payable UnNmed ~ Funds
Due to other Fundo
Total Liabilities

s

7,158.51 $

53,183.50

s 60,342.01 $

EUNPEQU!IY

Fund Balances R--,,ci For Expired Grant Balanceo/Questioned Cools S For Inventories Food Donated Commodities Purchaaed Food

42.00
28,944.80 11972.77

Unreoerved Undeaignaled
Total Fund Equity

$ 40,959.57 231 012.47 $
s 271,972.04 $

s
2,0-48.40 $ 177,611.-48
27,596.57 75.00
2,0-48.40 $ 205,285.06 $

4,718.58$ 4,718.58 $

0.00 S 0.00 $

4,999.96 33,059.82 97,269.26 135,329.04
0.00 S
0.00 $

Total Liabilities and Fund Equity

s 332,314.05 $

6,767.96$ 205,285.06 $

135,329.04 S

0.00 0.00
0.00

See notes to the genen,I purpooe financial 11a1...-.

-16-

EXHIBIT"E"

EDUCATION ACT
TITl.E II c EISENHOWER MATHEMATICS AND SCIENCE
EDUCATION

INDIVIDUALS WITH

DlSABILmEs EDUCATION ACT

TITl.E VI, B

FLOW

PRESCHOOL

THROUGH

PROGRAM

SUBSIDIZED CHILDCARE
PROGRAM FUND

TOTALS JUNE 30 1994 JUNE 30, 1993

$

7,920.24 $

0.00 $

0.00 $

333,601.20 $

295,180.30

$

7,890.12

657.45

321,645.17

181,565.28

28,944.80 11,sn.n

7,890.12 S

8,5TT.69 $

0.00 S

0.00 $

696,163.94 $

476,755.58

$

6,638.99

1,251.13$ 2,698.37

5,844.12

$

7,890.12 $

8,542.49

$

11,638.95 $

20,853.94

223,828.n

43,779.18

156,296.88

147,980.98

27,598.57

818.82

75.00

5,000.00

$

419,438.12 $

218,442.92

$

35.20

$

35.20

$

0.00

0.00 $

$

0.00 $

35.20 $

7,890.12 $

8,5TT.69 $

0.00 $ 0.00 $
0.00 $

$

n.20 $

38,244.26

0.00 0.00 $

28,944.80 11,sn.n
40,994.TT $
235,731.05
21a.ns.a2 $

38,244.26 220,068.40 258,312.66

0.00 $

696,163.94 $

476,755.58

-17-

DQCHlE ~QL!t:JD:: &QABD QE EQL!~AIJQt:J QQMliillHIH~ mIEMEt:JI QE BE~EHL!ES E~eE~QIIL!BES At!IQ Ql:l6t!l~E lt!I EUt!IQ B6~ 6t!IQES
SPECIIIL BEllEN!JE ELJNtl YEIIB ENtlEtl J!JNE 30 1994

ELEMENTARY AND SECONDARY

SCHOOL FOOD
SERVICES FUND

ADULT EDUCATION
FUND

LOTTERY PROGRAMS

CHAPTER 1 EDUCATION OF
DEPRIVED CHILDREN

CHAPTER 2 BLOCK GRANT FLOW THROUGH

~
Slate Funds Federal Funds Local and other Funds

$ 86,158.00 $ 865,434.28 325,399.37

15,427.29 $ 79,074.94
1,129.72

357,207.93 $

890,845.04 $

28,208.00

Total Revenues

$ 1,276,991.65 $ 95,631.95 $ 357,207.93 $

890,845.04 $

28208.00

EXPE@II!JRES

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Sen/ices General Admlnlatration Maintenance and Operation of Plant Student Transpor1ation Services Central Support Services other Support Services Food Services Operation
capital Outlay

$ 127,281.03 $ 232,675.30 $

36,025.10

70,566.65

1,876.60

16,695.22 17,820.-46

$ 1,264,157.09

1,178.00

799,581.70 $ 3,000.00 6,500.00
53,527.22
736.12 27500.00

22,270.12
5,869.27 68.61

Total Expenditures

$ 1,264157.09 $ 129,157.63 $ 375,160.73 $

890845.04 $

28,208.00

Excess of Revenues over (under) Expenditures $ 12,834.56 $ -33,525.68 $ -17,952.80 $

0.00 $

0.00

QT!:!EB FINI\NS:.IN!:a SQ!JRQES Operating Transfers In

17,952.80

Excess of Revenues and Other Financing

Sources over (under) Expenditures

$ 12,834.56 $ -33,525.68 $

0.00 $

0.00 $

0.00

E!.!Ntl l!l\1.1\NCE JUI Y 1
Food lnvento,y Donated Commodities Purchased Food
Residual Equity Transfer

218,219.91

38,244.26

0.00

0.00

0.00

28,944.80 11,972.77

F!JNtl 1!1\1.1\NQE J!JNE 30

$ 271,972.04 $ 4,718.58 $

0.00 $

0.00 S

0.00

See nctes to the general purpose financial statements.

-18-

EXHIBIT"F"

EDUCATION ACT TITLEII
EISENHOWER MATHEMATICS AND SCIENCE
EDUCATION

INDIVIDUALS WITH

DISABILITIES EDUCATION ACT

TITLEVI, B

FLOW

PRESCHOOL

THROUGH PROGRAM

SUBSIDIZED CHILDCARE PROGRAM
FUND

TOTALS YEAR ENDED JUNE 30, 1994 JUNE 30, 1993

22,168.47 $

99,761.45 $

$ 19,521.00

109,162.00 $ 35,533.88

567,955.22 $ 2,005,013.18
362,062.97

271,231.42 1,972,743.34
354004.69

$

22,168.47 $ 99,761.45 $ 19,521.00 $ 144,695.88 $ 2,935,031.37 $ 2,597 979.45

$

20,737.08 $ 67,369.61 $ 15,350.00 $ 117,314.68 $ 1,402,579.52 $ 1,252,678.85

1,398.52 32.87

11,632.55 20,428.95
295.14

4,171.10

38,535.02
2,425.00 6,093.92 11,721.44

52,056.17 65,463.97 76,435.92 56,348.84 24,865.74 33,713.00
0.00 1,914.12 1,264,157.09 27,500.00

15,238.33 57,965.58 30,040.70 74,005.42 23,382.33 18,426.86 24,272.01
1,030,811.73

$

22,168.47 $ 99,726.25 $ 19,521.10 $ 176,090.06 $ 3,005,034.37 $ 2,526,821.81

$

0.00 $

35.20 $

-0.10 $ -31,394.18 $

-70,003.00 $

71,157.64

0.10

29,545.69

47,498.59

1,578.54

$

0.00 $

35.20 $

0.00 $ -1,848.49 $

-22,504.41 $

72,736.18

0.00

0.00

0.00

1,848.49

258,312.66

186,202.67

28,944.80 11,912.n

-626.19

$

0.00 $

35.20 $

0.00 $

0.00 $

276,725.82 $

258,312.66

-19-

QQ~i; ~!.!NI:! aQ6BQ QF EQ!.!Q!IIQH ~~ltll?Kz ~H~E ti~~ CAelIAL eBQ,lEQm EUHQ JUNE:30 1"4

EXHIBIT"G"

~ Cuh and Cuh Equivalents Accounts Receivable

REGULAR

GEORGIA STATE FINANCING

AND INVESTMENT COMMISSION

PROJECT

PROJECT

93/92~

&45-002

TOTALS JUNE 30 1994 JUNE30 1993

105,925.60 $

0.00 $

42,685.42 $

1-48,611.02

32 510.51

Total-

$ 105,925.60 $

0.00 $

42 685.42 $

148,611.02 $

32,510.51

LIAalLIIIES 6N(;! FlJNQ EQUII(

~

CuhOverdrall

Accounts Payable

$

Contracts Payable

Retainageo Payable

TolaJLiabll-

$

FUND l;QUl!Y

Fund Balances
u-
U~nated

82,303.00 82 303.00 23622.60 $

850.00 $ 8,603.42 33 032.00
42 685A2 $

$ 83,153.00 8,603.42 33032.00
124988.42 $

9,240.84 3,487.14 4,013.26 15769.27
32510.51

0.00 $

0.00 $

23622.60 $

0.00

Total Liabll- and Fund Equity

105,925.60 $

0.00 $

42,685.42 $

148,611.02 $

32,510.51

See notes to the general purpose financial statements.

-20-

ooooe COUNTV ROARP OF EDUCATION COUBINING STATEMENT Of REYeNUES exPENPIDJRES ANP CHANGES IN FUND BALANCES
CAPITAi PROJECTS fUNQ
Y;AR EHPEP JUNE 3Q 1994

EXHIBIT"H"

~
State Funds Federal Funds Local and Other Funds

Total R..,.,._

EXPENDITURES
c:u:-_ ~

-

Adminislration

Profeuional and Technical Selvices

Capital Outlay

L.and and Land lmprowrnents

Building and Building lmpr-.-

Total Expenditures

Excess <II Rewnuoo OYet" (under) Expenditures

OTHER FINANCING SOURCES

Operating Tra.-.. In

Excess d Revenues and Other Financing Sou,... ,,_ (under) Expendttures

FUND BALANCE JULY 1

REGULAR

GEORGIA STATE FINANCING

AND INVESTMENT COMMISSION

PROJECT

PROJECT

93/921H145-034

945-002

TOTALS

YEAR ENDED

JUNE 30 1994

JUNE 30 1993

0.00 $

330.00 $ 127,160.52 $

----"o"'.oo"-s _ _ _..;330=."'oo"-s 121160.s2 s

127,G0.52 $

159,333."'8 124,800.00 ':Sl-494.22

127 G0.52 $ _ _..;32=1"'62"'7"'".7,,_0

750.00 322 344.97 $ $ 323094.97 $ -323,094.97 $
346 717.57 23,622.60 $ 0.00

330.00 $ 645 919.26 330.00 $ 645919.26
0.00 $ -518,758.74

750.00
$ 968 594.23 969344.23 $ -a.11,953.71 $

165,Bn.55 850 971.82
1 016849.37
-695,221.67

518 758.74

865476.31

671420.45

0.00 $ 0.00

0.00 $ 0.00

23,622.60 $ 0.00

-23,801.22 23 801.22

FUND BALANCE JUNE 30

23622.60 $

0.00 $

0.00 s

23,622.60 $

0.00

See notes to the general purpose financial statements.

-21 -

DQDGE QQ!.!tilY aQABD QE ED!.!~IIQN SQtjEJl!.!I E QE EECEBAL Elt:16t:l~IAL MSISI6t::l~E
YEAR ENDED JllNE 3Q 1994

SCHEDULE "1"

FUNDING AGENCY
PRQGBAU/GBANI

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 Through Georgia Department of Education Food and Nutrition Program Food Services School Breakfast Program 1993 Grant 1994Grant National School Lunch Program 1993Grant 1994Grant Food Distribution Program (1)

10.553 10.553 $
10.555 10.555 10.550

$ 219,741.23
554,182.94 91510.11

19,001.18 207,241.88 $
6,885.95 545,m.73 NIA

219,741.23
554,182.94 $ 91510.11

(2)
1,172,646.98 (3) 91510.11

Total U. S. Department of Agriculture

$ 865434.28 $

778906.74 $ 865434.28 $ 1 264157.09

Education, U. S. Department of Direct P. L. 81-874 1994Grant Through Georgia Department of Education Elemenlary and Secondary Education Act Chapter 1 Education of Deprived Children 1993 Regular 1993 Cany-Owlr 1994 Regular Chapter 2 Block Grant Flow Through 1994Regular Tlllell Eisen- Mathematics and Science Education 1993 Regular 1994 Regular Individuals with Disabilities Education Act TotleVl,B Flew Through 1993 Regular 1993 Cany-Owlr 1994Regular Preschool Program 1994Regular
Vocational Education - Basic Grants to states
High School Program Basic Grant 1993 Grant 1994Grant Consumer and Homemaking Education 1994 Contract
Through Heart of Georgia Technical Institute Adult Education 1994Grant
Through Middle Georgia College Tech-Prep Education 1994 Grant
Through Tift County Board of Education dlbla Peachtree Migrant Education Agency Elemenlary and Secondary Education Act Chapter 1 Migratory Education Program 1993 Regular

84.041 $
84.010 84.010 84.010 84.151
84.164 84.164
84.027 84.027 84.027 84.173
84.048 84.048 84.049 84.002 84243
84.011

6,854.00 $
99,516.00 822,012.00
28,208.00
14,743.00
657.45 99,104.00 19,521.00
52,791.58 526.00
56,882.00 2,872.50

6,854.00 $

6,854.00

(5)

117,001.84 99,516.00 656,000.00
28,208.00

-9,484.40 99,516.00 S 791,329.04

99,516.00 791,329.04

28,208.00

28,208.00

19,021.00

14,278.35 7,890.12

14,278.35 7,890.12

14,882.55 99,104.00 19,521.00

657.45 99,104.00
19,521.00

622.25 99,104.00
19,521.00

41.07

52,791.58

52,791.58

(4)

526.00

526.00

(4)

53,502.19

53,502.19

(4)

2,872.50

2,872.50

(4)

10776.29

Total U. S. Department of Education

$ 1 203 687.53 $ - 22 -

1180618.02 $ 1 167 565.83 $ 1060468.76

POPGE COUNIY BOARD OE EDUCATION SCHSOUU: OE EFQEBAl FINANCIAL ASSISTANCE
YEAR ENPEP JUNE 30 1994

SCHEDULE "1"

FUNDING AGENCY
PROGBAMtGBANT

CFDA ~

AWARDS IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS)

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

Health and Human Services, U. S. Department of

TlvotJgh Georgia Department of Human Resources

Job Opportunities and Basic Skills Training

427-93-32051

93.021 $ 25577.71 $

25572.75 $ 25572.75

(4)

Labor, U.S. Department of

Through Middle Georgia Technical Institute

Employment Services and Job Training

1994 Grant

17.249 $ 31634.00 $ _ _-=28:.328==23:.S 28328.23

(4)

OTHER FEDERAL ASSISTANCE
Def..-, U. S. Department of Diract Department of the Army R.O.T.C. Program 1993Grant 1994Grant
Total other Federal Assistance

$

7,386.48

32207.42

27004.02 $ 32207.42

(4)

32207.42 $

34390.50 $ 32207.42

Total Federal Financial Assistance

$ 2158540.94 $ 2 047 816.24 $ 2 119 108.51 $ 2 324 625.65

Major Programs are identified by an asterisk (") in front of the CFDA number.

(1) The amounts shown for the Food DistrilxJtion Program represents the Federally assigned value of nonmonetary as&i&tance for donated commodities received and/or consumed by the system during the current flSCOI year.
(2) Expenditures for the School Breakfast Program were not maintained separately and are Included in the 1994 National School Lllnch Program.
(3) Expenditures for this program include State, and/or Local and other Funds.
Expenditures ""' not maintained by fund """""' (4) Expenditures on this program were not maintained by fund soun:e. (5) Funds earned on this program do not require reporting of expenditures.

See notes to the general purpose financial statements.

23.

DODGE COUNTY BOARD OF EDUCATION ANALYSIS OF CASH AND CASH EQUIVALENTS
JUNE 30 1994

SCHEDULE "2"

INTEREST BEARING ACCOUNTS
Bank of Dodge County, Eastman, Georgia
N.O.W. Account (2.96%)
Bank of Eastman, Eastman, Georgia
N.O.W. Accounts (2.60%)
Citizens Bank and Trust Company, Eastman, Georgia
N.O.W. Accounts (2.60%)
OTHER
Petty Cash

$ 270,332.78 407,958.16
1,023,504.23 $ 1,701,795.17 15.00
$ 1,701,810.17

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

DODGE COUNTY BOARD OF EDUCATION ACCOUNTS RECEIVABLE JUNE 30 1994

SCHEDULE "3"

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

Defense, U. S. Department of Department of the Army R.O.T.C. Program

$

5,203.40

$ 5,203.40

Dodge County Tax Commissioner County Wide School Tax

29,648.44

29,648.44

Education, Georgia Department of Food Services School Breakfast Program National School Lunch Program Lottery Programs Algebra Classrooms Computers in Classrooms Distant Leaming Media Center and Library Equipment Safe Schools Grant Federal Programs Elementary and Secondary Education Act Chapter 1 - Education of Deprived Children Title II Individuals with Disabilities Education Act Title VI, B - Flow Through

$

12,499.35

12,499.35

8,405.21

8,405.21

2,316.00 52,768.00
4,000.00 70,000.00 27,780.00

2,316.00 52,768.00
4,000.00 70,000.00 27,780.00

135,329.04 7,890.12
657.45

135,329.04 7,890.12
657.45

Recovery of Prior Year Questioned Cost Improper Travel Reimbursement

626.30

626.30

$

35,478.14 $

321,645.17 $ 357,123.31

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

PQPGE COUNTY BOARP Qf EQUCAJJON SCHEPVLE Qf STAis REVENUE YEAR ENPEPJUNE 30 1994

SCHEDULE"4"

--ic AGENCV/FUNDING GRANTS - - Georgia Dopartrnent al

Georgia

Medical Systams

Education. Georgia Department al Quality Basic Education General and Career Education Programs Special Education Programs Remedial Education Program Media Conlor Programs Staff Development Programs lndirootCost Pupil Transpor1ation Regular BusR~

S- pecialSlnchswoocl:tIinocneanltAivsesistanc:e

In-School Suspension

Local Fair Share

Educational Equalization Funding Grant

Food Sorvicos

Vocational Education

s - Olher

Programs

Go\lemor's Emergency Funds (1)

Innovative Programs

Preschool Handicappod Program

Supervision and Assessment al Studerrt and

Beginning T - and Petformance.

TN-Chers'CRoantiilriceamtieonnt 1.-.yPrograms
Algebnl Classloorns Computers in Classloorns Distant Learning Media Conlor and Ubrary Equipmant P...i<i~ Program Sal,, Schools Grant

Financing and Investment Commission,
GoorgiaSReiml>u......nt on Construction Projects

Georgia Public T8'ecommunication Commission 1.-.y Program Distant Loaming

Human Resources, Georgia Department d Job ()pportu- and Basic Skills Training

OTHER Dodge County Department d Family and Children
Sorvicos Sul>sidizad Child Care Program
Education, Georgia Department al Reiml>ursement for C o m p u t e r ~

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

GENERAL

REVENUE

PROJECTS

FUND

FUND

FUND

TOTAL

5,264.73

5,264.73

5,753,641.00 1,029,757.00
72,382.00 247,442.00
80,005.00 1,699,674.00
"'99,571.00 153.815.00 234,972.00 189,689.00
68.034.00 -769,656.00 923,121.00
$ 8,036.88
2,000.00 2,600.00 35.230.00

88.158.00

800.00 11.280.71

2,316.00 71,000.00
4,000.00 70,000.00 1TT,376.93 27,780.00

5,753.641.00 1.029,757.00
72,382.00 247,442.00
80,005.00 1,699,674.00
"'99,571.00 153.815.00 234.972.00 189.689.00
68,034.00 -769.656.00 923,121.00
88,158.00 8,036.88
2,000.00 2,600.00 35.230.00
800.00 11.280.71
2,316.00 71.000.00 4.000.00 70.000.00 177,376.93 27,780.00

$ 127,"90.52

127,490.52

4.735.00 15,427.29

4,735.00 15,427.29

1000.00

109,162.00

109.162.00 1 000.00

$ 10.248459.32 $ 567955.22 $ 127490.52 $ 10943905.06

(1) Dodge County High School 1994 Georgia School al Excellence
See notes to the general purpose financial statements.

26.

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF LOCAL AND OTHER REVENUE
YEAR ENDED JUNE 30 1994

SCHEDULE "5"

Taxes County Wide School Tax Railroad Car Tax Real Estate Transfer Tax
Other Compensation for Loss of Assets Indirect Cost Special Revenue Fund Interest Earned Jury Duty Fees Recovery of Prior Year Questioned Cost Improper Travel Reimbursement Rents Sales Breakfast Lunches School Assets Shared Service Contributions Bleckley County Board of Education Pulaski County Board of Education Wilcox County Board of Education Tuition Other

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 2, 135,305.28 201.92
6,364.17

$ 2,135,305.28 201.92
6,364.17

2,371.00
9,224.00 42,081.58 $
1,040.00
626.30 8,000.00
23,236.00
7,359.88 6,295.68 6,295.68 18,285.25 10,753.48

7,317.67
17,159.46 299,873.87
36,456.32 1,255.65

2,371.00
9,224.00 49,399.25
1,040.00
626.30 8,000.00
17,159.46 299,873.87
23,236.00
7,359.88 6,295.68 6,295.68 54,741.57 12,009.13

$ 2,277,440.22 $

362,062.97 $ 2,639,503.19

See notes to the general purpose financial statements. - 27 -

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES BY OBJECT
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1994

SCHEDULE ''6"

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

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

Property Services

Insurance

Communications

Commodity Hauling

Shared Services

other Purchased Services

Supplies

Energy

Food Usage

Books, Textbooks and Periodicals

Dues and Fees

Federal Indirect Costs

other Expenditures

8,172,897.85 $ 2,251,511.61
25,952.79 91,841.12 11,150.20 34,259.00 195,654.94 28,320.42 33,742.47 27,572.65
14,004.00 46,844.67 404,371.17 368,925.02
164,850.97 14,318.30
3,871.42

1,401,994.04 $ 377,333.27 6,151.61 63,337.16
32,532.15 1,378.76
7,170.01 7,665.13
19,217.43 225,822.43
15,528.00 615,023.39
5,103.45 9,224.00 1,305.59

9,574,891.89 2,628,844.88
32,104.40 155,178.28
11,150.20 34,259.00 228,187.09 29,699.18 33,742.47 34,742.66
7,665.13 14,004.00 66,062.10 630,193.60 384,453.02 615,023.39 164,850.97 19,421.75
9,224.00 5,177.01

Nonoperating Costs Building and Building Improvements Equipment

186,451.91

27,500.00 188,747.95

27,500.00 375,199.86

Total Expenditures

$ 12,076,540.51 $ 3,005,034.37 $ 15,081,574.88

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

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES BY OBJECT
LOTTERY PROGRAMS YEAR ENDED JUNE 30 1994

EXPENDITURES
Operating Cosls Salaries Employee Benefits Travel of Employees Professional and Technical Services Repairs and Maintenance Services Communications Other Purchased Services Supplies Dues and Fees Other Expenditures
Nonoperating Cosls Equipment
Total Expenditures

ALGEBRA CLASSROOMS

COMPUTERS IN
CLASSROOMS

DISTANT LEARNING

$

57.12

$

4,170.00

4,584.99

2,258.88 $

4,160.00

1,710.09

74,793.00

$

2 316.00 $

78,953.00 $

10 465.08

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

SCHEDULE'7"

MEDIA CENTER AND
LIBRARY EQUIPMENT

PRE-KINDERGARTEN PROGRAM

SAFE
SCHOOLS GRANT

G.P.T.C. DISTANT LEARNING

TOTAL

$

$

15,700.00

6,649.85

48,216.80

$

70 566.65 $

82,626.08 21,725.20
850.27
2,808.00 182.02
1,868.00 $ 60,719.95
105.00 210.91
6,281.50

$ 3,850.00 1,707.22
24,580.00

$ 3,706.00 1,639.85

82,626.08 21,725.20
907.39 23,576.00 2,808.00
4,767.01 5,718.00 78,845.84
105.00 210.91
153,871.30

177 376.93 $

30,137.22 $

5,345.85 $

375,160.73

- 31 -

DODGE COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL
GENERAL FUND- QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30 1994

SCHEDULE "8"

Minimum Expenditure Requirements (Total Allotment)
Expenditures on Combined Program Basis Salaries Operations
Less: Expenditures for Media Center Programs in Excess of Total Media Allotment Expenditures for Staff Development Programs in Excess of Total Staff Development Allotment for: Cost of Instruction Professional Development
Expenditures per Audit

THIRTEEN WEIGHTED AND MEDIA CENTER
PROGRAMS

STAFF DEVELOPMENT
PROGRAM

$

7,103,222.00 $ _ _ _8~0'-'-',0:..::0..::.5;.:.0;...0

$

7,479,604.02

454,798.98 $

$

7,934,403.00 $

80,524.87 80,524.87

-37,460.89

$ _ _...7.:,..8.,.9;:6:.=,9=-4:=2..:1..:1.... $

-519.43 -0.44
80,005.00

Amount of Underexpenditure for Total Allotment

$

o.oo $====,..,;,o;;;.o=o

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

OOOOE CQl IN'TY BOARD OF EDUCATION
ANAi vs1sOF u 1N1u11u EXffiNPmJBE REQI nseueNTS BV PROOBAM
GfNfRAI BJND OUALITY BAS1C EQl JCATIQN PBOOBAMS YEAR ENOED II INf 30 19941

GENfBAI AND CAREER fQUCATJQN PROGRAMS
K;nde<garten (") GradN1-3(")
St.HrTotal K--3 GradN4-5(") GradN6-8(") GradN9-12(") H;gh Schc,c; L.abaalorieo (")
Vocational Education Laboratories M
Total General and career Education Programs SPfQlAI EQI IQATIQN PROGRAMS
Regular Programg category!(") category II(") category Ill (") category IV (") Itinerant Supplemental Speech Sub--Total Regu4ar category V (Gifted) (") Total Special Education Programs
r> RfMfQIAI EDUCATION PROGRAM
MEQIA CENTER PROGRAMS
Total Thirteen Weighted and Media Center
STAFF PfYfl QPMfNT PROGRAMS (1) C06tdlnstruction
Prcles&lonal o...lopment
Tolal staffo...lopment
c, Identifies Thirteen Weighted Programs Note (1) $4,281.00 ct the allotment for Professional
o...lopment has been transferred to CO&t d Instruction as authorized by OCGA 202182.
See notes to the general purpo&e financial statements

ORIGINAL

ALLOTMENTS FROM DEPARTMENT OF EDlJCATION

REQUIRED

TOTAL

~

ORIGINAL

Ml[)..lERM

REQUIRED

566,161.00

509,544.90 $

0.00 S

509,544.90

1508086.00

13512n.40 _ _ __,o"'.oo"-

, 357 m.40

$ 2,074,247.00 90 $ 1,866,822.30 $

0.00 $ 1,866,822.30

751,310.00 90

676,179.00

676,179.00

1,369,926.00 90

1,232,933.40

1,232,933.40

853,916.00 90

768,524.40

768,524.40

312,324.00 90

281,091.60

281,091.60

391 918.00 90

352726.20

352 726.20

5 753 641.00

$ 5178 276.90 $ _ _ __,o"'.oo"'- s s 118 216.00

901,683.00

811,514.70 S

0.00 $

901,683.00 128 074.00 1029757.00 72 382.00 247 442.00

90 $ 90
90 $ 90 $

811,514.70 S 115 266.60 926 781.30 $ 65143.80 $ 222 697.60 $

7103,222.00

6,392,899.80 $

0.00 $
0.00 $ 0.00 $ 0.00 $

811,514.70 115 266.60 926 781.30 65143.80 222 697.60

0.00 $ 6 392,899.80

22,256.00 100 $ 57 749.00 100

22,256.00 $ 57 749.00

80,005.00

80 005.00 $

$ 7,183,227.00

6 472,904.80 $

0.00 $

22,256.00 57 749.00

0.00 $

80 005.00

0.00 $ 6,472,904.80

- 34 -

80-IEOUl.E "9"

REQUIRED ALLOTMENT

SALARIES AcnJAL

DISTRIBUTION BY RESPECTIVE PORTIONS

AMOUNT OF UNDEREXPENDflURE
FOR REQUIRED ALLOTMENT

REQUIRED ALLOTMENT

OPERATIONS

AMOUNT OF

UNOEREXPENOITURE

FOR REQUIRED

AcnJAL

ALLOTMENT

496,944.00 $

768,919.15

12,600.90 $

25,845.72

1316549.70

1544080.66

40 727.70

63 062.65

1,813,493.70 $ 2,312,999.81 $

0.00

53,328.60 $

88,908.37 $

0.00

656,595.00

874,929."8

0.00

19,584.00

22,970.91

0.00

1,198,360.80

1,259,678.87

0.00

34,572.60

84,944.25

0.00

736,526.70

885,004.32

0.00

31,997.70

80,554.99

0.00

269,433.90

282,098.54

0.00

11,657.70

24,894.48

0.00

309 215.70

469 804.92

0.00

43 510.50

60 979.22

0.00

$ 4 983 625.80 $ 6 084515.95 $

0.00

194 651.10 $

363 252.22 $

0.00

30,617.10 $ 306,157.50 379,634.40
71,436.60 2,944.80 1 039.50

38,601.00 342,683.86 423,906.90 116,649.54

1,477.80 $ 6,171.30 9,733.50 2,302.20

1,169.50 9,538.92 13,110.48 2,681.34

791,829.90 s

921,841.30 $

0.00

19,684.80 $

26,500.24 $

0.00

112 257.90

175 642.19 $

0.00

3 008.70

3 843.97 s

0.00

904 087.80 $ 1 097 483.49

22693.50 $

30 344.21

64 059.30 s

70 733.89 s

0.00

1 084.50 $

3170.35 S

0.00

174214.80 $

226 870.69 $

0.00

48 483.00 $

58 032.20 s

0.00

6125 987.70 s 7 479 604.02 $

0.00

266 912.10 $

454 798.98 $

0.00

22,256.00 $

22,775.43 $

0.00

57 749.00

57 749.44

0.00

80,005.00 $

80,524.87 $

0.00

6125 987.70 $ 7 479 604.02 $

0.00

346,917.10 $

535 323.85 $

0.00

- 35 -

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS
YEAR ENDED JUNE 30 1994

SCHEDULE "10"

BOARD MEMBER ADDRESS
Mr. Carl S. Hosford, Chairman (1 P. 0. Box 157 Chester, Georgia 31012
Mr. Bobby Schell, Vice-Chairman (') P.O. Box309 Eastman, Georgia 31023
Mr. Fred Bohannon (') P.O.Box272 Eastman, Georgia 31023
Mr. Wayne Mullis {*) Route 5, Box 353 Cochran, Georgia 31014
Dr. Darrell Powell (') Route 3, Box 180 Eastman, Georgia 31023
Mr. John Rollins {*) P.O. Box367 Eastman, Georgia 31023
Mrs. Geraldine Stanley (') Route4 Eastman, Georgia 31023

COMPENSATION

TRAVEL

$

1,150.00 $

417.00

1,550.00

320.80

1,500.00

320.80

1,150.00

320.80

1,400.00

1,300.00

320.80

1,250.00

150.00

(') Denotes Board Members Serving as of June 30, 1994

$

9,300.00 $

1,850.20

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

SECTION II COMPLIANCE

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members of the Dodge 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 Dodge County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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 tlie 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 ofmaterial misstatement.
Compliance with laws, regulations, contracts, and grants applicable to Dodge County Board of Education is the responsibility of the Board's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the Board's compliance with certain provisions oflaws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.
The results ofour tests indicate that, with respect to the items tested, the Dodge County Board ofEducation complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Board had not complied, in all material respects, with those provisions.

94CRL-10

This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:cm 94CRL-10

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

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

SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe Dodge County Board ofEducation as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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 Dodge 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, 1994:

(1) Political Activity

(6) Allowable Costs/Cost Principles

(2) Davis-Bacon Act

(7) Drug-Free Workplace Act

(3) Civil Rights

(8) Audit Follow-Up/Resolution

(4) Cash Management

(9) Administrative Requirements

(5) Federal Financial Reports

Our procedures were limited to the applicable procedures described in the Office ofManagement 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

94CRL-70

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.
Material instances of noncompliance consist of failures to follow the general requirements that caused us to conclude that the misstatements resulting from those failures are material to the Federal financial assistance programs. The results of our tests of compliance disclosed material instances of noncompliance that are described in the Schedule ofFindings and Improper or Questioned Costs.
We considered these material instances of noncompliance in forming our opinion on whether the Dodge County Board ofEducation general purpose financial statements are presented fairly, in all material respects, in conformity with generally accepted accounting principles, and this report does not affect our report dated June 1, 1995, on those financial statements.
Except as described above, the results of our procedures to determine compliance indicate that, with respect to the items tested, the Dodge County Board of Education, complied, in all material respects, with the requirements listed in the second paragraph of this report, and with respect to items not tested, nothing came to our attention that caused us to believe that the Board had not complied, in all material respects with those requirements. Additionally, the results ofour procedures disclosed immaterial instances of noncompliance with those requirements which are also described in the Schedule of Findings 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,
~~
Claude L. Vickers State Auditor
CLV:cm 94CRL-70

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

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

SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements of the Dodge County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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 also audited the Dodge County Board of Education's compliance with the requirements governing:

(1) Types of Services Allowed or Unallowed

(5) Applicable Special Tests and Provisions

(2) Eligibility
(3) Matching, Level ofEffort, and/or Earmarking

(6) Other Requirement Claims for Advances and Reimbursements

(4) Reporting

These requirements are applicable to the major Federal financial assistance programs, which are identified in the Schedule of Federal Financial Assistance, for the year ended June 30, 1994. The management of the Dodge County Board ofEducation is responsible for the Board's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit.

94CRL-90

We conducted our audit ofcompliance in accordance with generally accepted auditing standards; Government Auditing Standards issued by the Comptroller General of the United States; and Office of Management and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the Board's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion.
The results ofour audit procedures disclosed an immaterial instance of noncompliance with the requirements referred to above which is described in the Schedule of Findings and Improper or Questioned Costs. We considered this instance of noncompliance in forming our opinion on compliance, which is expressed in the following paragraph.
In our opinion, the Dodge County Board ofEducation complied, in all material respects, with the requirements as disclosed in the second paragraph that are applicable to its major Federal financial assistance programs for the year ended June 30, 1994.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:cm 94CRL-90

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Dodge 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 of the Dodge County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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 ofthe fiscal year 1994 general purpose financial statements of the Dodge County Board of Education and with our consideration ofthe Board's internal 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, 1994. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing:

(1) Types of Services Allowed or Unallowed

(2) Eligibility

Our procedures were substantially less in scope than an audit, the objective of which is the expression ofan opinion on the Dodge County Board ofEducation's compliance with these requirements. Accordingly, we do not express such an opinion.

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

94CRL-120

came to our attention that caused us to believe that the Dodge 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 grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:cm 94CRL-120

SECTION III INTERNAL CONTROL

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Dodge 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 of the Dodge County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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.
In planning and performing our audit of the general purpose financial statements of the Dodge County Board of Education for the year ended June 30, 1994, we considered the internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide assurance on the internal control structure.
The management ofthe Dodge County Board of Education 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 of an 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
94ICL-3

be detected. Also, projection of any evaluation of the structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.

For the purposes of this report, we have classified the significant internal control structure policies and procedures in the following categories:

(1) Cash and Cash Equivalents

(6) Employee Compensation

(2) Inventories

(7) General Ledger

(3) Revenue/Receivables/Receipts

(8) General Fixed Assets

(4) Procurement

(5) Expenditures/Liabilities/ Disbursements

For all ofthe internal control categories listed above, we obtained an understanding of the design ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control risk.

We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements.

As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:

(1) Accounting Controls (Overall)

(2) General Fixed Assets

A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.

Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that all of the reportable conditions disclosed above are also considered to be material weaknesses.

94ICL-3

These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Dodge County Board ofEducation's financial statements and this report does not affect our report thereon dated June 1, 1995.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
~X"~

CLV:cm 94ICL-3

Claude L. Vickers State Auditor

C!AUDE L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 1, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Superintendent and Members ofthe Dodge 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 Dodge County Board of Education as of and for the year ended June 30, 1994, and have issued our report thereon dated June 1, 1995. 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 also audited the Dodge County Board of Education's compliance with requirements applicable to major Federal financial assistance programs and have issued our opinion thereon dated June 1, 1995.
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 and about whether the Dodge County Board ofEducation complied with laws and regulations, noncompliance with which would be material to a major Federal financial assistance program.
In planning and performing our audit for the year ended June 30, 1994, we considered the Board's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the Board's general purpose financial statements and on its compliance with requirements applicable to major Federal financial assistance programs and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated June 1, 1995.
94ICL-7

The management ofthe Dodge County Board ofEducation is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs ofinternal control structure policies and procedures. The objectives of an 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 ofany evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.

For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories:

GENERAL REQUIREMENTS

SPECIFIC REQUIREMENTS

(1) Political Activity (2) Davis-Bacon Act (3) Civil Rights (4) Cash Management

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

(5) Federal Financial Reports

(4) Reporting

(6) Allowable Costs/Cost Principles (7) Drug-Free Workplace Act (8) Audit Follow-Up/Resolution (9) Administrative Requirements

(5) Applicable Special Tests and Provisions
(6) Other Requirement Claims for Advances and Reimbursements

For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk.

During the year ended June 30, 1994, the Dodge County Board of Education expended 68% of its total Federal financial assistance under major Federal financial assistance programs.

We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements, as

94ICL-7

described above that are applicable to each of the Board's major Federal financial assistance programs, which are identified in the Schedule ofFederal Financial Assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion.
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the Board's ability to administer Federal financial assistance programs in accordance with applicable laws and regulations.
As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:
(1) Davis-Bacon Act
(2) Federal Financial Reports
(3) Administrative Requirements
A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that all of the reportable conditions described above are also considered to be material weaknesses.
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Dodge County Board ofEducation's compliance with requirements applicable to its major Federal financial assistance programs for the year ended June 30, 1994, and this report does not affect our report thereon dated June I, 1995.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
c:7~
Claude L. Vickers State Auditor
CLV:cm 94ICL-7

SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Failure to Meet Expenditure Requirements Financial Statements Amount: $7,562.76 Audit Control Number 6451-93-04
The audit report for the year ended June 30, 1993, disclosed that the Staff Development - Professional Development Program had an underexpenditure ofQuality Basic Education (QBE) funds of $7,562.76 for the required minimum allotment. 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 $7,562.76 should be returned to the Georgia Department of Education through an increase in the Board's local fair share for QBE programs in a subsequent fiscal year.
AUDIT FOLLOW-UP/RESOLUTION Failure to Comply with State Travel Regulations Financial Statements Finding Resolved Audit Control Number 6451-93-05
The audit report for the year ended June 30, 1993, reported improper travel expenditures of$626.30 for reimbursements for noonday meals. This matter had not been resolved at June 30, 1994. However, in the subsequent fiscal year, refund of$626.30 was secured from the individual involved and this amount is included in accounts receivable as shown on the Combined Balance Sheet, Exhibit "A", of this report. In addition, procedures were implemented by the Board to ensure that travel guidelines are adhered to as promulgated in Chapter 40 of the Financial Management for Georgia Local Units of Administration.
AUDIT FOLLOW-UP/RESOLUTION Time and Attendance Records not Utilized Federal Financial Assistance Finding Resolved Audit Control Number 6451093-08
The audit report for the year ended June 30, 1993, reported $9,484.40 in expenditures charged to the Elementary and Secondary Education Act - Chapter 1 Education of Deprived Children program (CFDA 84.010) that were not supported by time and attendance records. This balance had not been refunded at June 30, 1994. However, refund of $9,484.40 was made by the Board to the Georgia Department of Education in the subsequent fiscal period and this amount is included in Accounts Payable as shown on the Combined Balance Sheet, Exhibit "A", of this report. In addition, internal controls were established by the Board to ensure that all salary charges of employees involved in Federal and/or State projects are based on actual hours worked.

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 I994
PRIOR YEAR/CURRENT YEAR
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6451-93-01
The audit report for the year ended June 30, 1993, stated that the Board did not provide for adequate separation of employee duties in the performance ofaccounting functions and related procedures. For the year under review, our audit noted no improvement regarding adequate separation of employee duties. This deficiency was a result ofmanagement's decision to limit the number of administrative staff made responsible for accounting functions. Management should periodically review this decision to determine if employee duties can be reassigned to achieve a higher degree of internal control with existing staff.
Note: All Federal financial assistance programs other than the Food and Nutrition Programs (CFDA 10.553, 10.555 and 10.550) listed in the Schedule ofFederal Financial Assistance, Schedule "l" of this 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 6451-93-03
The audit report for the year ended June 30, 1993, noted that the management of the Dodge County Board
ofEducation had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal
accounting records as required by generally accepted accounting principles. In the year under review, the Board did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Board being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Board to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary 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.

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
PRIOR YEAR/CURRENT YEAR
DAVIS-BACON ACT Failure to Monitor Labor Standards Federal Financial Assistance Reportable Condition - Material Weakness Material Noncompliance Audit Control Number 6451-93-06
The audit report for the year ended June 30, 1993, stated that the Dodge County Board of Education did not comply with regulations ofthe Davis-Bacon Act. In order to comply with regulations of the Davis-Bacon Act contracts for Federally funded construction projects must contain specific provisions regarding labor standards. The provisions ofthe Act require contractors and subcontractors to submit to the Board, weekly, a statement of compliance with Federal wage provisions and a copy of all payrolls. During the year under review, our examination of the Board's Federally financed construction project, which was funded by the Georgia Department ofEducation from whom the Board received Elementary and Secondary Act, Chapter 1 Education of Deprived Children (CFDA 84.010) funds, disclosed that the required labor standard provisions were not included in the contracts. In addition, the Board did not require the contractors to submit weekly, neither the required statement of compliance nor a copy ofrelated payrolls.
This noncompliance occurred because management was not aware of its responsibility to include labor standard provisions in Federal construction contracts and monitor weekly payrolls. Procedures should be established by the Board to ensure compliance with provisions of the Davis-Bacon Act. Weekly statements of compliance and copies of payrolls should be reviewed and maintained by the Board as required by the Act.
FEDERAL FINANCIAL REPORTS Reimbursement Requisitions not Supported by Accounting Records Federal Financial Assistance Nonmajor Program Reportable Condition - Material Weakness Material Noncompliance Amount: $4,718.58 Audit Control Number 6451-93-07
The audit report for the year ended June 30, 1993, reported that a balance of$38,244.26 remained in the Job Opportunities and Basic Skills Training Program (CFDA 93.021). This balance resulted from excess funds requisitioned from the Georgia Department ofHuman Resources and Dodge County Department ofFamily and Children Services. During the year under review, financial activity of this program reduced this balance to $4,718.58 in the program at June 30, 1994. Federal Regulation (34 CFR 80.20) (b) (1) states as follows:
"Accurate, current and complete disclosure of the financial results of financially assisted activities must be made in accordance with the formal reporting requirements of the grant or subgrant".

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
PRIOR YEAR/CURRENT YEAR
FEDERAL FINANCIAL REPORTS Reimbursement Requisitions not Supported by Accounting Records Federal Financial Assistance Nonmajor Program Reportable Condition - Material Weakness Material Noncompliance Amount: $4,718.58 Audit Control Number 6451-93-07
All requests for reimbursement by the Board should follow the aforementioned Federal regulation. Reimbursement requisitions submitted by the Board should be for actual expenditures incurred and be reconciled to the accounting records. The Georgia Department of Human Resources and Dodge County Department of Family and Children Services should review this matter to determine if a reclaim of funds is appropriate.
CURRENT YEAR
EMPLOYEE COMPENSATION Salary Underpayment Financial Statements Nonmaterial Noncompliance Amount: $3,990.41 Audit Control Number 6451-94-01
In the year under review, the Board underpaid an employee in the amount of$3,990.41. This underpayment was a result of a miscalculation by payroll personnel.
Appropriate action should be taken by the Board to ensure that all professional personnel are paid in accordance with the contracted salaries for work actually performed. Payment of$3,990.41 should be made to the employee involved.
GENERAL LEDGER Unearned Lottery Funds Financial Statements Nonmaterial Noncompliance Amount: $75.00 Audit Control Number 6451-94-02
For the year under review, accounting records applicable to the Lottery Funds Pre-Kindergarten program reflected that unearned lottery funds of$75.00 remained on hand after the close of the grant period. This unearned grant balance is the result ofrefund from a vendor. This unearned grant balance should be refunded to the Georgia Department ofEducation.

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
CURRENT YEAR
FEDERAL FINANCIAL REPORTS Lack ofExpenditure/Obligation Documentation Federal Financial Assistance Nonmajor Program Nonmaterial Noncompliance Amount: $35.20 Audit Control Number 6451-94-03
The project completion report for the Individuals with Disabilities Act, Title VI, B Flow-Through (CFDA 84.027) 1994 program submitted by the Dodge County Board of Education included expenditures/obligations which could not be documented and were not liquidated in the subsequent fiscal year. This noncompliance occurred because management failed to adequately monitor expenditures/obligations for this program. As a result, an unexpended grant balance in the amount of$35.20 remained on hand at June 30, 1994. This amount should be refunded to the Georgia Department ofEducation.
DRUG-FREE WORKPLACE ACT Failure to Provide Drug-Free Certification Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-04
According to provisions ofP. L. 100-690, all grantees that have been approved or awarded a direct Federal grant are required to certify that a drug-free workplace is maintained. Such certification is a precondition of receiving a direct Federal grant. Specific requirements to be followed by grantees to assure compliance with the Act are provided in each agency's nonprocurement suspension and debarment regulations. Our audit disclosed that on July 1, 1993, the Board was awarded a grant from the U. S. Department of Defense in support ofthe RO.T.C. Program. However, the Board had not complied with U. S. Department ofDefense nonprocurement suspension and debarment regulations as contained in 32 CFR 280 in order to certify a drugfree workplace. This noncompliance occurred because management failed to furnish certification of a drugfree workplace to the federal grantor agency. The Board should provide a certification statement and adequate documentation to the U. S. Department of Defense that a drug-free workplace is maintained.
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-05
The Board failed to submit a copy ofthe 1993 audit report to various entities that were the sources of Federal Financial Assistance as follows:

DODGE COUNTY BOARD OF EDl JCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994

CURRENT YEAR

AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-05

AGENCY

PROGRAM

Middle Georgia College Tift County Board of Education Georgia Office of Energy Resources Dodge County Department of Family
and Children Services

Tech-Prep Education (CFDA 84.243) Migratory Education Program (CFDA 84.011) Pollution Prevention Incentives (CFDA 66.900)
Job Opportunities and Basic Skills Training (CFDA 93.021)

Paragraph 13f of 0MB Circular A-128 requires that recipients ofFederal financial assistance submit copies of single audit reports to those agencies providing Federal financial assistance.

Even though formally notified in writing of these report distribution responsibilities by the Department of Audits, management claimed it was unaware of this audit distribution requirement. Procedures should be implemented to ensure that reports are submitted to grantor agencies in accordance with audit distribution requirements.

AUDIT FOLLOW-UP/RESOLUTION Failure to File Corrective Action Plan Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-06

Our audit disclosed that the Board failed to submit corrective action plans for the 1993 audit report to various entities that were the sources ofFederal Financial Assistance, as follows:

FISCAL YEAR 1993

PROGRAM

Dodge County Department of Family and Children Services
Georgia Department ofHuman Resources
Georgia Office ofEnergy Resources

Job Opportunities and Basic Skills Training (CFDA 93.021)
Job Opportunities and Basic Skills Training (CFDA 93.021)
Pollution Prevention Incentives (CFDA 66.900)

DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994

CURRENT YEAR

AUDIT FOLLOW-UP/RESOLUTION Failure to File Corrective Action Plan Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-06

Paragraph 13d ofOMB Circular A-128 requires in addition to audit reports, the recipients ofFederal financial assistance shall provide comments on the findings and recommendations in the reports, including a plan for corrective action taken or planned and comments on the status of corrective action taken on prior findings.

. This noncompliance occurred because management was not aware ofthis corrective action plan requirement. Procedures should be implemented to ensure that corrective action plans are submitted in a timely manner.

ELIGIBILITY Free and Reduced Price Meal Applications Federal Financial Assistance Major Program Nonmaterial Noncompliance Amount: $42.00 Audit Control Number 6451-94-07

A review ofapplications for free and reduced price meals was made at one lunchroom for the National School Lunch Program. An application which did not meet applicable compliance and eligibility requirements was questioned. The amount ofoverreimbursement which was attributable to this questioned application is shown by lunchroom and category of exception as follows

North Dodge Elementary Lunchroom

National School Lunch
Program

Application approved for free meals but income amounts indicated on the application only qualified for reduced price meals

$==-='4"'2""0,..,0

This noncompliance occurred because of management's failure to adequately monitor the free and reduced price meal application process. Procedures should be implemented to ensure applications comply with applicable compliance and eligibility requirements.

SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

DODGE COUNTY BOARD OF EDUCATION PERTINENT VIEWS OF RESPONSIBLE OFFICIALS
YEAR ENDED JUNE 30 1994
DAVIS-BACON ACT Failure to Monitor Labor Standards Federal Financial Assistance Reportable Condition - Material Weakness Material Noncompliance Audit Control Number 6451-93-06
We concur with the finding. We were not aware ofwhat the requirements ofthe Davis-Bacon Act involved. The projects were complete before we were informed by the Audit Department ofour failure to comply.
FEDERAL FINANCIAL REPORTS Reimbursement Requisitions not Supported by Accounting Records Federal Financial Assistance Nonmajor Program Reportable Condition - Material Weakness Material Noncompliance Amount: $4,718.58 Audit Control Number 6451-93-07
We do not agree with this finding. The fund balance left in Fund 511 (Grant through Department ofHuman Resources) co-mingles with 510 Adult Education. There were not enough funds in these accounts to pay expenses for the peach students which are taught by all the teachers regardless offunds from which they are paid. Our budget was amended to use those funds in July and August 1994. ($4,718.58)
EMPLOYEE COMPENSATION Salary Underpayment Financial Statements Nonmaterial Noncompliance Amount: $3,990.41 Audit Control Number 6451-94-01
The employee has been paid in accordance with the contracted salary. We concur with the finding.
GENERAL LEDGER Unearned Lottery Funds Financial Statements Nonmaterial Noncompliance Amount: $75.00 Audit Control Number 6451-94-02
We concur with finding. The reason for the mistake was a returned registration fee. We will return funds.

DODGE COUNTY BOARD OF EDUCATION PERTINENT VIEWS OF RESPONSIBLE OFFICIALS
YEAR ENDED JUNE 30 1994
FEDERAL FINANCIAL REPORTS Lack ofExpenditure/Obligation Documentation Federal Financial Assistance Nonmajor Program Nonmaterial Noncompliance Amount: $35.20 Audit Control Number 6451-94-03
We concur with finding. We will refund to Georgia Department ofEducation.
DRUG-FREE WORKPLACE ACT Failure to Provide Drug-Free Certification Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-04
We concur with the finding. We leave the paperwork up to the JROTC Commander at the high school. We were not aware that we were supposed to furnish the U. S. Department ofDefense certification of a drug-free workplace. We will correct this finding.
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6451-94-05
We concur with the finding. We have not been receiving enough copies to send copies to all the entities required. We will comply with the 94 audit provided you send us enough copies.
ELIGIBILITY Free and Reduced Price Meal Applications Federal Financial Assistance Major Program Nonmaterial Noncompliance Amount: $42.00 Audit Control Number 6451-94-07
We concur with the finding. We are monitoring the free and reduced price meal applications very closely. Also, implementing procedures to ensure applications comply with eligibility requirements.
Note: The Dodge County Board ofEducation has elected not to provide comments for inclusion in this report other than the above.