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' OF THE FINANCIAL STATEMENTS- ., ' 
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Russell w. Hinton 
 
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 DODGE COUNTY BOARD OF EOUCATION -TABLE OF CONTENTS - 
 
SI:CTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORI ON GENERAL-PURPOSE FINANCIAL STAIEMENTS AND SUPPLEMENTARY INFORMArION SCHEDULE OF I XPfNDITURES OF FEDERAL AWARDS 
 
EXHIBITS 
 
GENERAL-PURPOSE f!NANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
A 
 
COMilINED BALANCE SHEET 
 
ALL FUND TYPES 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMEN l'AL FUND TYPES 
 
4 
 
C 
 
COMBINFD STATEMI:NT OF REVENUES, EXPENDI11JRES AND 
 
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL 
 
(NON-GAAP BASIS) 
 
GENERAL AND SPioCIAL REVENUE FUNDS 
 
6 
 
D NO I Ic.S IO THE GENERAL-PURPOSE FINANCIAL Sl ATEMENTS 
 
7 
 
ADDI1 IONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
16 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN I-UNO BALANCES 
 
18 
 
CAPITAL PROJECTS FUND 
 
G 
 
COMBINING BALANCE SHEI:T 
 
20 
 
H 
 
or COMBINING STATfMEN I Rl VENUES, EXPENDITURES 
 
AND CHANGFS IN I-UNO DALANCI:S 
 
22 
 
SCHEDULES 
 
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
24 
 
2 SCHEDULE OF STATE REVENUE 
 
26 
 
3 SCHEDUI.r. OF APPROVED LOCAL OPTION SALES TAX PROJECl'S 
 
29 
 
ALLO I MENTS AND EXPENDITURES 
 
GENERAL FUND -QUALITY BASIC EDUCATION PROGRAMS (QBE) 
 
4 
 
DY PROGRAM 
 
30 
 
5 
 
BY SITE 
 
31 
 
 DODGE COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS- 
SECTION II COMPLIANCE AND INTERNAL CONfROL REPORTS REPORT ON COMPLIANCE AND ON INTERNAL CONfROL OVER FINANCIAL REPORIJNG BASED ON AN AUD!f OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 
SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSl S SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
SECTION IV 
FINDINGS AND QUESTIONED cos rs 
SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 SECTION I FINANCIAL 
 
 {llSSH I \\' I-IIM 01' 
STAT!: AU011Qn n:-t,':,~'17 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 \VJ,hmgton Street ~ \V <.,u1tc 21.t AtlJnt.i Gcorg1.1 J0"'14-X400 
March 19, 2003 
 
Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education 
and Supenntendent and Members of the Dodge County Board of Education 
INDEPENDENT AUDITOR'S COM131NED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMEr,rrs AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS 
Ladies and Gentlemen 
We have audited the accompanymg general-purpose financial statements ofthe Dodge County Bodl"d of Education, as of and for the year ended June 30, 2002, a, hsted m the table of contents These general-purpose financial statements are the respons1b1htyofthe Dodge County Board of Education's management Our respons1b1hty 1s to express an opm1on on these general-purpose financial statements based on our audit 
We conducted our audit m accordance with audltmg standards generally accepted m the Umtcd State, of America and the standards applicable to financial audits contamed m Government Auditing Standards, issued by the Comptroller General of the Umtcd States Those standard, require that we plan and perform the audit to obtam reasonable assurance about whether the financial ~tatements are free of material misstatement An audit mcludes exammmg, on a test basis, evidence supportmg the amounts and disclosures m the financial statements An audit also mcludes assessmg the accountmg prmc1ples used and s11,>111ficant esllmates made by management, as well as evaluatmg the overall financial statement presentation We heheve that our audit provide, a reasonable basis for our opm1on 
As descnbed m the notes to the general-purpose financial statements, the Board of Education's financial statements have been prepared u,mg certam accounting practices and pohc1es which. m our opm1on, vary m some respects from generally accepted accountmg pnnc1plcs These\ ,mJnccs drc described as follows 
 
2002ARL-13 
 
 * The general-purpose financial statements of the Board of Educallon did not contain a 
General Fn.ed Asset, Account Group to account for property and eqmpment owned by the Board of Education which should he included to conform to generally accepted accounting pnnc1plcs 
* School ac!Iv1ty accounts maintained at the ind1v1dual schools are not included in the 
general-purpose financial statement~ To conform to generally accepted accounting pnnc1ples, these accounts should he included in the general-purpose financial statements 
* The Board of Education did not rccogmze as expenditures, in the year ended 
June 30, 2002, a portion of salanes and the corresponding employer's cost of related benefits earned for contractual services completed pnor to June 30, 2002 Also funds received, subsequent to June 30, 2002, from the Georgia Department of Educat10n for the State's share of these unrecorded salanes and related benefits were not recorded as revenue in the year under review Conversely, the similar expenditures and related revenues for contractual services completed pnor to June 30, 2001, were improperly recorded in the year ended June 30, 2002 To conform to generally accepted accounting pnnc1ples, revenues should he recorded when avai !able and measurable and expenditures should he recorded when incurred, rather than when funds are received or disbursed 
The aggregate effects on the general-purpose financial statements of these vanances or om1ss10ns have not been determined, hut arc believed to be matcnal 
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 referred to above present fairly, in all matenal respects, the financial pos1t10n ofthe Dodge County Board ofEducation as of June 30, 2002, and the results of its operat10n, for the year then ended, in confonmty with accounting pnnc1ples generally accepted in the Umtcd States of Amenca 
In accorddilce with Government Auditing Standards, we have also issued our report dated March 19, 2003, on our cons1dera1Ion of the Dodge County Board of Education's internal control over financial reporting and our tests of 1t~ compliance with certain prov1s1ons of laws, regulations, contracts and grants That report 1s an integral pdrt of an audit performed in accordance with Government Aud1tmg Standards and should he read m conJuncllon wllh this report m cons1dcnng the results of our audit 
Our audit was performed for the purpose of forming an opm1on on the general-purpose financial statements of the Dodge County Board of Education taken as a whole The accompanying combinmg statements (E,l11b1t, E through 11) and the financ1dl schedules (Schedules I through 5), which includes the Schedule of E,penditures of Feder.ii Awards as reqmred by U S Office of Management and Budget Circul.ir A-133, Audas of States. Local Governments, and Non-Profit Orgamwtwns. are presented for purposes of add1t1onal analysis and are not a reqmred part of the 
2002ARL-13 
 
 general-purpose financial statements Such mformatlon has been subJected to the aud1tmg procedures apphcd m the audit of the general-purpose financial statements and m our opmmn, ell.cept for the effects of the matters referred tom the third paragraph, such mformat1on 1s fairly stated, mall matenal respects, m relallon to the general-purpose financial statements taken as a whole 
A copy ofth1s report has been filed as a permanent record m the office of the State Auditor and made available to the press ofthe State, as provided for by Official Code of Georgia Annotated Section 506-24 
Respectfully subnntte<l, 
-- w.~~ 
Hmton State Auditor 
RWHas 2002ARL-13 
 
 DODGE COUNTY BOARD or EDUCATION 
 
 DODGE COUNTY BOARD OF EDUCATION 
COMBINED BALANCE SHEET ALL FUND TYPES 
JUNE 30 2002 
 
ASSETS 
Cash and Cash Equivalents 
Investments 
Accounts Receivable 
lnventones Food Donated Commod1t1es Purchased Food 
 
GOVERNMENTAL FUND 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
s 474 043 39 $ 694,84646 
 
1,600,000 00 
 
166,065 34 19546641 
 
13 810 57 9 334 50 
 
Total Assets 
 
$ 2,240,108 73 $ 913 457 94 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Accounts Payable Salanes Payable Contracts Payable Retainages Payable Deferred Revenue 
Total L1ab1llt1es 
FUND EQUITY 
Fund Balances Reserved For Contmuallon of Federal Programs For lnventones Food Donated Commod1t1es Purchased Food For State Capital Outlay Projects For SPLOST ProJects Unreserved Undes1gnated 
Total Fund Equ:ty 
Total L1ab1htres and Fund Equity 
 
s 894 040 59 $ 183 614 60 
250 049 49 12 769 74 
$ 894.040 59 $ 446.433 83 
s 13,810 57 
9,334 50 
$ 1.346.068 14 443 879 04 
s $ 1.346 06814 46702411 
$ 2 240,108 73 $ 913 457 94 
 
The notes to the general-purpose financial statements are an integral part of this statement 
-2- 
 
 EXHIBIT "A" 
 
TYPES CAPITAL 
PROJECTS FUND 
 
TOTALS 
 
{Memorandum On!Y:} 
 
JUNE 30. 2002 
 
JUNE 30 2001 
 
s 1,076 640 57 $ 2,245,530 42 $ 2,572,775 23 
 
1,600,000 00 
 
1,600 000 00 
 
337 026 39 
 
698,558 14 
 
355 521 53 
 
13,810 57 9 334 50 
 
15,97711 10 470 40 
 
$ 1.413,66696 $ 4567.23363 $ 4,55474427 
 
$ 87,140 32 $ 79,10300 
$ 166 243 32 $ 
 
s 1,164,795 51 
250,049 49 
79103 00 12 769 74 
150671774 $ 
 
1,018,363 12 236,782 63 155,277 00 17,253 00 20 502 51 
144817826 
 
s 
 
13,352 74 
 
$ 
s 896,587 00 
337,026 39 
13 810 25 
$ 1 247 423 64 $ 
 
13,810 57 9,334 50 
896,587 00 337,026 39 
1 803 757 43 
s 3 060 515 89 
 
15,97711 10,470 40 
3,066.765 76 3,106.566 01 
 
$ 1.413,66696 $ 456723363 S 455474427 
 
-3 - 
 
 DODGE COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES EXPENDfTURES AND CHANGES IN FUND BALANCES 
ALL GOVERNMENTAL FUND TYPES 
YEAR ENDED JUNE 30. 2002 
 
REVENUES 
State Funds Federal Funds Taxes Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional SeMces Educabonal Media Services General Admm1strabon School Adm1nistrat1on Business Adm1rnstratJon Maintenance and Operation of Plant Student Transportabon Services Other Support Services Food Serv1ces Operation 
Capital Outlay 
Total Expenditures 
Excess of Revenues over (under) Expenchtures 
OTHER FINANCING SOURCES CUSESl 
Operabng Transfers In Operating Transfers Out 
Total Other Financing Sources (Uses) 
Excess of Revenues and Other Financing Sources over (under) Expenchtures and Other F1nancmg Uses 
FUND BALANCE JULY 1 
Food Inventory - Net Change in Penod Donated Commod1t1es Purcl1ased Food 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
s 17,311 976 71 $ 
85,627 58 2.731,654 75 
235 621 71 
$ 20 364 680 75 $ 
 
771 804 61 2,938,752 48 
401 153 80 
411171089 
 
$ 14.674,263 70 $ 
656,641 40 367.19261 427.776 02 328,636 92 1,042 652 03 100,665 30 1,170,098 79 1,168,364 40 
22,772 00 
 
1,815.164 64 
230 518 28 348,901 79 
9,402 21 78.013 21 
8.818 54 
95 00 47.12296 10.691 87 1,544,389 67 
 
s $ 19 959 063 17 
 
s 
 
405 817 58 $ 
 
4093.11817 1859272 
 
$ $ -1,222,731 90 
$ -122273190 $ 
 
$ 
 
s -a16 914 32 
 
2,162,982 46 
 
26,14490 26 144 90 44,737 62 425 588 93 
 
-2.166 54 -1 135 90 
 
FUND BALANCE JUNE 30 
 
s___ $ 1 346 068 14 
 
4_61'"""02_4__11_ 
 
The notes to the general-purpose financial statements are an integral part of this statement -4 - 
 
 EXHIBIT"B" 
 
CAPITAL PROJECTS 
FUND 
 
TOTALS 
 
(Memorandum Only) 
 
YEAR ENDED 
 
JUNE 30, 2002 
 
JUNE 30, 2001 
 
$ 18,083,781 32 $ 17,282,128 07 
 
3,024,380 06 
 
3,272,560 67 
 
$ 
 
337,026 39 
 
3,068,681 14 
 
2,755,655 80 
 
636 775 51 
 
801 256 71 
 
$ 
 
s 337 026 39 $ 24 813.618 03 
 
2411160125 
 
$ 16,489 428 34 $ 15,902,011 04 
 
$ 
 
804 184 37 
 
887,159 68 716,094 40 437,178 23 406 650 13 1,051 470 57 100,665 30 1,170,193 79 1,215,487 36 
33,463 87 1 544,389 67 
804 184 37 
 
932,767 77 1,019,347 48 
451,347 50 386 449 84 1 023 776 27 100,447 40 1,247,051 36 1,270,615 31 
35,415 97 1,580,483 70 
205 627 98 
 
$ 
 
s 804 184 37 $ 24 856 365 71 
 
24 155 341 62 
 
$ 
 
-467 157 98 s 
 
-42 747 68 $ 
 
-43 740 37 
 
$ 1,196 587 00 $ 1,222,731 90 $ -1 222 731 90 
 
s $ 119658700 
 
0 00 $ 
 
230,349 54 -230 349 54 
0 00 
 
$ 
 
729,429 02 $ 
 
-42 747 68 $ 
 
-43 740 37 
 
517,994 62 
 
3,106 566 01 
 
3,163 334 84 
 
-2 166 54 -1 135 90 
 
-10 777 81 -2 250 65 
 
$ 1 247 423 64 $ 3,060,515 89 $ 3,106,566 01 
 
-5- 
 
 DODGE COUNTY BOARD OF EDUCATION 
COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL - (NON-GAAP BASIS) 
GENERAL AND SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30 2002 
 
EXHIBIT "C" 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
REVENUES 
Stale Funds Federal Funds Taxes Other Funds 
Total Revenues 
 
s 16,998 909 85 s 17,311 976 71 
 
11600000 
 
85,627 58 
 
2,767 385 00 
 
2 731,654 75 
 
179 500 00 
 
235 621 71 
 
s 20,001,794 85 s 20 364,880 75 
 
EXPENDITURES 
 
Current Instruction Support SeMCes Pupil Services Improvement of lnstructlonal Services Educational Media Services General Admlmstratt0n School Admm1strat.10n Business Adm1mstrat.10n Maintenance and OperaUon of Plant Student Transportation Services Other Support Serv1ces Food Servtees Operation 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
 
s 14,775,717 14 s 14 674 263 70 
 
558 982 20 408 603 09 439 644 71 341 097 34 1,072,653 52 110161 52 1 279,811 09 1,290 235 07 
23 692 00 2 000 00 
 
656 641 40 367,192 61 427,776 02 328 636 92 1,042,652 03 100,665 30 1 170 098 79 116836440 
22,772 00 
 
s 20,302,597 68 $ 19 959.003 17 s -240,802 83 $ 405 817 58 
 
OlliER FINA!:l!;;ING SO!,!R!;;ES (USES} 
Other SoLU"ces Other Uses 
 
s 
 
20 000 00 
 
-1,361,587 00 $ -1,222,731 90 
 
Total Other F1nanong Sources {Uses) $ -1 34158700 $ -1 222 731 90 
 
Excess of Revenues and Other Financing SotJrces 
 
over (under) Expenditures and Other Financing 
 
Uses 
 
$ 
 
-1,582,389 83 s 
 
-1116 914 32 
 
FUN!, BA~NCE JULY 1 2001 
 
2 029,793 46 2 162 982 46 
 
Adjustments Food Inventory~ Net Change In Penod 
Donated Commodlltes Purchased Food 
 
FUND BALANCE JUNE 30, 2002 
 
$ 
 
-1-17 -103 63 $ 1 346 068 14 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
s 774 994 00 s 771 804 61 
 
3,020 523 00 
 
2 938 752 48 
 
402 967 00 
 
40115380 
 
s 4 198 484 00 s 411171089 
 
$ 1 766 967 87 $ 1815164 64 
 
31862737 363 754 44 
14 339 00 97 850 50 
9 237 18 
 
230 518 28 348 901 79 
9 402 21 78 013 21 
8 818 54 
 
5 900 00 4274517 1257150 1 661 442 00 
 
95 00 47 122 96 10,691 87 1 544 389 67 
 
s 4 293 435 03 $ 409311817 
 
s -94,951 03 $ 
 
1859272 
 
$ 26,144 90 $ 26 144 90 
 
$ -94 951 03 $ 
 
44 737 62 
 
413 179 16 
 
425,588 93 
 
138 55 
 
-2 166 54 -1 135 90 
 
$ 318 366 68 s__4_6,_1.0.2.4_1_1_ 
 
The notes to the general-purpose financial statements are an Vltegral part of this statoment -6 - 
 
 DODGE COUNTY BOARD OF EDUCA rION 
 
EXHIHIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30. 2002 
 
Note I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
REPORTING ENTITY 
The Dodge County Board ofEducahon (School D1stnct) was estabhshed under the laws ofthe State of Georgia and operates under the guidance of a school board elected by the voters and a Supenntcndcnt appointed by the Board The School D1stnct 1s organized as a separate legal entity and has the power to levy taxes and issue bonds Its budget 1s not subject to approval by any other enhty Accordingly, the School D1stnct 1s a pnmary government and consists of all the orgam,:at1ons that compose its legal entity 
FUND ACCOUNTING 
The School D1stnct uses funds to report on its financial pos1t1on and the results of its operations Fund accounting 1s designed to demonstrate legal comphancc and to aid financial management by segregating transactions related to certain governmental functions or act1v1t1es A fund 1s a separate accounting entity with a self-balancing set of accounts 
General Fr"<ed Assets arc recorded as expenditures in the vanous funds at the time of purchase A General Fixed Assets Account Group 1s not presently maintained by the School D1str1ct To conform to generally accepted accounting principles, a General Fixed As~ets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types 
Although "school activity accounts" are maintaincd at the ind1v1dual schools, neither the assets, hab1ht1es and fund equity, nor the revenues, expenditures and changes in fund balances of these accounts are reflected in these financial statements To conform to generally accepted accounting pnnc1ples, these accounts should be recorded in the general-purpose financial statements 
The general-purpose financial statements account for all State. Federal. Taxes and Other funds under control of the School D1stnct, in comphancc with generally accepted accounting principles apphcable to governmental units, unless otherwise disclosed m these notes Funds presented in this report arc as follows 
GOVERNMENTAL FUND TYPES - arc used to account for all or most of the School D1stnct"s educational act1v1t1cs Governmental Fund Types include 
GENERAL FUND - the fund used to account for all financial resources of the School D1stnct except those required lo be accounted for in another fund These transachons relate to resources obt,uned and used for services provided by a board of education 
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources (other than for maior capital proiects) that are legally restncted to expenditures for specified purposes These funds are received pnmanly from the Georgia Department of Educat10n and from the Federal government to accomphsh specific cducat10nal obJecl!ves 
 
-7- 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXIIIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2002 
 
Note 1 SUMMARY OF SIGNTFICANT ACCOUNTING POLICIES 
CAPITAL PROJECTS FUND-the fund used to account for financial resources to be used for the acqms1tlon or construcuon ofmaJor capital fac1hllcs 
BASIS OF ACCOUNTING 
The accounting and financial reporting treatment applied to a fund 1s 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 hab1ht1es generally are included on the balance sheet. Operating statements ofthese funds present increases (1 e , revenues and other financing sources) and decreases (1 e, expenditures and other financing uses) in net current assets Their reported fund balance 1s considered a measure of available spendable resources 
Liab1ht1es which arc expected to be financed from available spendable resources are reported as hab1htlcs in the governmental funds 
Governmental funds arc accounted for using the modified accrual basis of accountmg under which 
Revenues are recogmzed when susceptible to accrual (1 e, when they become both measurable and available) "Measurable" means the amount of the transact10n can be determined and "available" means collectible w1thm the current penod or soon enough thereafter to be used to pay hab1httes of the current pcnod The School D1stnct considers receivables collected within sixty days after yearend to be available Property tai..es, sales taxes and interest arc considered to be susceptible to accrual Nonexchange transactions, in which the School D1stnct gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, local option sales laxes, intergovernmental grants and donations Revenue for property taxes 1s recogruzed in the fiscal year for which the taxes are levied Revenue from sales taxes 1s recogmzed in the fiscal year the resources are received or susceptible to accrual Revenue from grants and donations 1s rccogmzed in the fiscal year in which all ehg1b1hty requirements have been sallsfied 
Expenditures are generally recogmzed when the related fund hab1hty 1s incurred 
A departure from the above defimt1ons 1s the accounting treatment afforded the final two payments on General Fund teachers' and bus dnvers' contracts, and the resources available from the Georgia Department of Education for the State's share of these contracts Dunng fiscal year 2002, a substanllal number of personnel of the School D1stnct were employed for a one hundred and mnety day pcnod bcginning in August 2001 and ending in early June 2002 Personnel contracts for this employment penod specify that compensation be paid in twelve equal monthly payments begmning in September 2001 and ending in August 2002. State grants to fund the State's share of these contracts were disbursed from the Georgia Department of Education to the School D1stnct in the same twelve months As of June 30, 2002, compensation under these employment contracts had been earned, but two of the twelve monthly payments, due for July and August 2002, had not been made Payments for these two months were made and recorded as expenditures by the School 
 
-8- 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXIIIBIT "D" 
 
NOTES TO TI1E GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
nJNE 30, 2002 
 
Note I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
D1stnct subsequent to June 30, 2002 Also, the State's portion of the compensation paid in July and August 2002 was received and recorded as revenue in the fiscal year subsequent to June 30, 2002 Conversely, the s1m1lar expenditures and related revenues for contractual services completed pnor to June 30, 2001, were recorded in the year ended June 30, 2002 Generally accepted accounting pnnc1ples reqmre 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 ofEducallon's budget 1s a complete financial plan for the School D1stnct's fiscal year and 1s based upon estimates of expenditures together with probable funding sources There 1s no statutory proh1b1t1on regarding overexpcnd1ture of the budget at any level The budget for all governmental funds 1s prepared by fund, function and obJect The legal level of budget control was established by the Board al the aggregate level The budget for governmental funds was prepared on a basis other than generally accepted accounting pnnc1ples 
The budget process begins when the School D1stnct's admin1strat1on prepares a tentallve budget for the Board's approval After approval ofth1s tentauve budget by the Board, such budget 1s advertised at least once in a newspaper of general c1rculat1on in the locality At the ne,t regular meeting of the Board after advertisement, the Board receives comments on the tentative budget, makes rev1s1ons as necessary and adopts a final school budget This final budget 1s then submitted, in accordance with prov1s10ns of the Quality Basic Education Act, OCGA Section 20-2-l 67(c), to the Georgia Department of Education The Board may increase or decrease the budget al any time dunng the year All unexpended budget authonty lapses at fiscal year-end 
CASH AND CASH EQUIVALENTS 
COMPOSITION OF DEPOSITS Cash and cash eqmvalents consist of cash on hand, demand deposits and short-term investments with onginal matuntles of three months or less from the date of acqms1t10n in authon7ed financml mst1tut10ns Georgia Laws OCGA 45-8-14 authonze the School D1stnct to deposit its funds m one or more solvent banks or insured Federal savings and loan associations 
INVESTMENTS 
COMPOSITION OF INVESTMENTS Investments made by the School D1stnct in nonpart1c1pating interest-earmng contracts (such as certificates of deposit) and repurchase agreements are reported at cost Part1c1patmg interesl-earmng contracts and money market investments with a matunty at purchase ofone year or less are reported at amortized cost Both part1c1pating interest-eaming contracts and money market investments with a matunty at purchase greater than one year are reported at fair value The Official Code of Georgia 
 
-9- 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2002 
 
Note I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
Annotated Section 36-83-4 authonzes the School D1stnct to mvest its funds and m selectmg among op!Ions for mvestmcnt or among ms!Itut10nal bids for deposits, the highest rate ofreturn shall be the obJective, given equivalent cond11Ions of safety and hqmd1ty Funds may be mvested m the followmg 
(I) Obhgat1ons issued by the State of Georgia or by other states, 
(2) Obhgat1ons issued by the Umted States government, 
(3) Obhgat1ons fully msured or guaranteed by the Umted States government or a Umted States government agency, 
(4) Obhgat1ons of any corporat10n of the Umted States government, 
(5) Pnmc banker's acceptances, 
(6) The Local Government Investment Pool admm1stered by the State of Georgia, Office of Treasury and Fiscal Services, 
(7) Repurchase agreements, and 
(8) Obhgat10ns of other poht1cal subd1v1s10ns of the State of Georgia 
RECEIVABLES 
Receivables consist of grant reimbursements due on FederaJ, State or other grants for expenditures made but not reimbursed and other receivables disclosed from mformat10n available Receivables are recorded when either the asset or revenue reeogmt1on cntcna has been met Receivables recorded on the general-purpose financial statements do not mclude any amounts which would necessitate the need for an allowance for uncollcct1blc receivables 
PROPERTY TAXES 
The Dodge County Board ofComm1ss1oners fixed the property tax levy for the 2001 tax digest year (calendar year) on December 11, 2001 (levy date) Taxes were due on February 20, 2002 (hen date) Taxes collected w1thm the current fiscal year or w1thm 60 days after year-end on the 200 I tax digest are reported as revenue m fiscal year 2002 The Dodge County Tax Comm1ss10ner bills and collects the property taxes for the School D1stnct, withholds 2.5% of taxes collected as a fee for tax collect10n and remits the balance of laxes collected to the School D1stnct Property tax revenues dunng the fiscal year ended June 30, 2002 for mamtenancc and operations amounted to S2,709,955.50 
 
- IO - 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO TIIE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2002 
 
Note I SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
The tax millage rate levied for the 2001 tax year (calendar year) for the Dodge County Board of Education was as follows (a mill equals $1 per thousand dollars of assessed value) 
 
School Operations 
 
2.1.Q mills 
 
SALES TAXES 
 
Special Purpose Local Option Sales Tax revenue dunng the year amounted to $337,026 39 and 1s to be used for capital outlay for educat10nal purposes or debt service This sales tax was authonzed by local referendum and the sales tax must be re-authonzed at least every tive years 
 
INVENTORIES 
 
FOOD INVENTORIES Inventones of donated food commodities used m the preparation of meals are reported on the Combmed Balance Sheet at their Federally assigned value Purchased foods mventones are reported on the Combmed Balance Sheet at cost (first-m, first-out) Donated food commodities are recorded as revenues and expenditures at the time commodity items are received Purchased foods mventones are recorded as expenditures at the time of purchase The mventones reported on the balance sheet for donated food commod1hes and for purchased foods are equally offset by reservations of fund balance which md1cates that these amounts do not constitute "available spendable resources" even though they are a component of net current assets 
 
INTERFUND TRANSACTIONS 
 
The School D1stnct has the followmg types of mterfund transactions 
 
Reimbursements of expenditures 1mtially made from a fund that are properly apphcable to another fund are recorded as expenditures m the re1mbursmg fund and as reductions of expenditures m the fund that 1s reimbursed 
 
Operating transfers are recorded for all mterfund transactions other than reimbursements 
 
MEMORANDUM ONLY -TOTAL COLUMNS 
 
Total columns on the general-purpose financial statements are captioned "Memorandum Only" to md1cate that they are presented only to fac1htate financial analysis Data m these columns do not present financial position or results ofoperations m conformity with generally accepted account mg pnnc1ples Neither are such data comparable to a consohdallon lnterfund chmmatlons h..1ve not been made m the aggregation ofth1s data 
 
- 11 - 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2002 
 
Note 2 DEPOSITS 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Secl!on 45-8-12 provides that there shall not be on deposit at any time many depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofmsurance, or by collateral The aggregate of the face value of such surety bond and the market value of secunt1es pledged shall be equal to not less than 110 percent of the pubhe funds bemg secured after the deduction ofthe amount ofdeposit msurance If a depository elects the pooled method (OCGA 45-8-13 I) the aggregate ofthe market value ofthe secunlles pledged to secure a pool ofpubhe funds shall be not less than 110 percent ofthe daily pool balance OCGA Section 45-8-11 (b) provides an officer holdmg public funds may, m his discretion, waive the reqmrernent for secunty m the case ofoperatmg funds placed m demand deposit checking accounts 
Acceptable secunly for deposits consists of any one of or any combmallon of the followmg 
(I) Surety bond signed by a surety company duly qualified and authonzcd to transact busmess w1thm the State of Georgia, 
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, 
(3) Bonds, bills, notes, certificates of mdebtedness or other direct obhgallons of the Umted States or of the State of Georgia, 
(4) Bonds, bills, notes, certificates of mdcbtedness or other obhgallons of the counlles or mumc1pahues of the State of Georgia, 
(5) Bonds of any public authonty created by the laws of the State of Georgia, prov1dmg that the statute that created the authonty authonzed the use of the bonds for this purpose, 
(6) Industnal revenue bonds and bonds of development authonties created by the laws of the State of Georgia, and 
(7) Bonds, bills, notes, certificates of mdebtedness, or other obhgat10ns of a subs1d1ary corporat10n of the Umted States government, which arc fully guaranteed by the Umted States government both as to pnnc1pal and mtcrest or debt obhgations issued by the Federa\ Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Coopcrallvcs, the Farm Credit Banks, the Federal Home Loan Mortgage Assoc1at1on, and the Federal Nallonal Mortgage Assoc1atlon 
CATEGOR1ZATION OF DI:POSITS At June 30, 2002, the bank balances were $4,649,095 14 The amounts ofthe total bank balances are classified mto three categones of credit nsk 
 
- I2 - 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL SrATEM ENTS 
 
JUNE 30, 2002 
 
Note 2 DEPOSITS 
 
Category I - Cash that 1s insured (e g, Federal depository insurance) or collaterahzed with secunt1es held by the School D1stnct or by the School D1stnct's agent in the School D1stnct's name 
Category 2 - Cash collaterahzed with secunt1es held by the pledging financial inshtut1on's trust department or agent in the School D1stnct's name 
Category 3 - Uncollaterah;,ed deposits (This includes any bank balance that 1s collatcrahzed with sccuntlcs held by the pledging financial insl!tut10n, or by its trust department or agent but not in the School D1stnct's name ) 
 
The School D1stnct's deposits are classified by nsk category at June 30, 2002, as follO\,s 
 
Risk Category 
 
Bani-. Balance 
 
I 
 
S 300,000 00 
 
2 
 
4,349,095 14 
 
3 
 
0 00 
 
Total 
 
$ 4,649,095 )4 
 
Note 3 NON-MONETARY TRANSACTIONS 
 
The School D1stnct receives food commod1t1es from the United States Department of Agnculture (USDA) for school breakfast and lunch programs These commod1t1cs are recorded at their Federally assigned value See Note 1 - Inventories 
 
Note 4 RISK MANAGEMENT 
 
The School D1stnct 1s exposed to vanous nsks of loss related to torts, theft of, damage to, and destruction of assets, errors or om1ss1ons, Job related illness or inJunes to employees, acts of God and unemployment compensation 
 
The School D1stnct has obtained commercial in;urancc for nsk ofloss associated with torts, assets and errors or om1ss10ns The School D1stnct has neither s1gn1ficantly reduced coverage for these nsks nor incurred losses (settlements) which exceeded the School D1stnct's insurance cover.igc in any of the past three years 
 
The School D1stnct has elected to self-insure for all losses related to acts of God The School D1stnct has not expencnced any losses related to this nsk in the past three years 
 
The School D1stnct 1s self-insured with regard to unemployment compensation claims The School D1stnct accounts for claims within the General Fund with expenditure and hab1hty being reported when 111s probable that a loss has occurred, and the amount ofthat los; can be reasonably estimated 
 
- 13 - 
 
 DODGE COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2002 
 
Note 4 RISK MANAGEMENT 
 
Changes m the unemployment compensation claims hab1hty dunng the last two fiscal years are as follows. 
 
Beginnmg of Year Liab1hty 
 
Claims and Changes m Esttmates 
 
Clanns Paid 
 
End of Year Lmb1hty 
 
2001 
 
$ 
 
000 $ 
 
7 743 00 s 
 
7 743 00 $ 
 
0 00 
 
2002 
 
$ 
 
000 $ 
 
I 719 08 $ 
 
1 719 08 $ 
 
000 
 
The School D1stnct part1c1pates m the Georgia Educallon Workers' Compensation Trust, a pubhc entity nsk pool organized on December 1, 1991, to develop, implement and adm1mster a program of workers' compensation self-msurance for its member organizations The School D1stnct pays an annual premmm to the Trust for its general msurance coverage Add1ttonal msurance coverage 1s provided through an agreement by the Trust with the Umted States F1dehty and Guaranty Company to provide coverage for potenttal losses sustamed by the Trust m excess of $350,000 00 loss per occurrence, up to $2,000,000 00 
 
The School D1stnct has purchased surety bonds to provide add1t10nal msurance coverage as follows 
 
Pos1t1on Covered 
 
Amount 
 
Superintendent All Employees 
 
$ 50,000 00 $ 100,000 00 
 
Note 5 ON-BEHALF PAYMENTS 
 
The School D1stnct has rccogruzcd revenues and expenditures m the amount of $307,469 86 for health msurance and retirement contnbuttons paid on the School D1stnct's behalf by the followmg State Agencies 
 
Georgia Department of Education Paid to the Georgia Department ofCommumty Health For Health Insurance ofNon-Ccrt1!ied Personnel In the amount of$267,618 86 
 
Office of Treasury and Fiscal Services Paid to the Pubhc School Employees Rellremcnt System For Pubhc School Employees Rcttrement (PSERS) Employer's Cost In the amount of$39,85I 00 
 
- 14 - 
 
 DODGE COUNTY BOARD OF EDUCATYON 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL-PURPOSE FINANCIAL S!AfEMENTS 
 
JUNE 30, 2002 
 
Note 6 CONTINGENT LIABILITIES 
 
Amounts received or receivable pnnc1pally from the Federal government are subject to audit and review by grantor agencies This could result m requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms The School D1stnct behevcs that such d1sallowances, 1f any, will be 1mmatenal to its overall financial pos11Ion 
 
Note 7 RETIREMENT PLANS 
 
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) 
 
TRS PLAN DESCRIPTION Substanllally all teachers, admm1strat1ve and clencal personnel employed by local school d1stncts are covered by the Teachers Rellremcnt System of Georgia (TRS), which 1s a cost-shanng multiple employer defined benefit pension plan TRS provides service rellrement, d1sab1hty retirement and survivors benefits for its members m accordance with State statute The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtamed from the Georgia Department of Audus and Accounts 
 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the School D1stnct who are covered by TRS are required by State statute to contnbutc 5% of their gross eammgs to TRS The School D1stnct makes monthly employer contnbut10ns to TRS at rates adopted by the TRS Board of Trustees m accordance with State statute and as advised by their mdependent actuary The reqmred employer contnbut1on rate 1s 9 24% and employer contnbutions for the current fiscal year and the precedmg two fiscal years are as follows 
 
Fiscal Year 
 
Percentage Contnbuted 
 
Reqmred Contnbutlon 
 
2002 2001 2000 
 
100% 100% 100% 
 
$ 1,234,332 87 $ 1,450,846 18 $ 1,385,671 72 
 
- 15 - 
 
 DODGE COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30. 2002 
 
ASSETS 
Cash and Cash Equivalents 
Accounts Receivable 
lnventones Food Donated Commod1t1es Purchased Food 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
$ 
 
534,250 40 $ 
 
121,200 68 
 
13,810 57 9 334 50 
 
Total Assets 
 
$ 
 
557 395 47 $ ==1=2_1._2'=00=6=8= 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Accounts Payable Salanes Payable Deferred Revenue 
Total L1ab1ht1es 
FUND EQUITY 
Fund Balances Reserved For Contmuat1on of Federal Programs For lnventones Food Donated Commod1t1es Purchased Food Unreserved Undes1gnated 
Total Fund Equity 
 
s 
 
16 943 73 s 
 
49,381 38 
 
73,427 63 
 
71,81930 
 
$ 
 
90 371 36 s 
 
121,200 68 
 
$ 
 
13,810 57 
 
9,334 50 
 
443 879 04 s 
 
000 
 
$ 
 
467 024 11 s 
 
0 00 
 
Total L1ab1ht1es and Fund Equ1ly 
 
$ 
 
557 395 47 S=="'1.2..1.,_2"'0_0 6_8._, 
 
See notes to the general-purpose financial statements 
- 16 - 
 
 EXHIBIT "E" 
 
FEDERAL 
PROGRAMS 
 
TOTALS 
 
JUNE 30, 2002 
 
JUNE 30. 2001 
 
$ 
 
39,395 38 $ 
 
694,846 46 $ 
 
659,084 95 
 
195,466 41 
 
195,466 41 
 
121,599 54 
 
13,810 57 9 334 50 
 
15,977 11 1047040 
 
$ 
 
234 861 79 $ 
 
s 913.457 94 ~--8_0_1._1_32_0_0.., 
 
s 
 
117,289 49 $ 
 
183,614 60 S 
 
124,257 93 
 
104,802 56 
 
250,049 49 
 
236,782 63 
 
12 769 74 
 
12 769 74 
 
20 502 51 
 
$ 
 
234 861 79 $ 
 
446 433 83 $ --=38~1~.54=3~0~7- 
 
S 
 
13,352 74 
 
$ 
 
13,810 57 
 
9,334 50 
 
15,97711 10,470 40 
 
443 879 04 
 
385 788 68 
 
s 
 
0 00 $ 
 
467 024 11 $ _ _4=2=5=.5=88~9=3~ 
 
$ 
 
234 861 79 $ 
 
s 913 457 94 _....,8_0_1..1.=32=0=0=- 
 
- 17 - 
 
 DODGE COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2002 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Adm1mstrat1on School Adm1n1strabon Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES 
Operating Transfers In 
Excess of Revenues and Other Financing Sources over (under) Expenditures 
FUND BALANCE JULY 1 
Food Inventory - Net Change in Penod Donated Commod1t1es Purchased Food 
FUND BALANCE JUNE 30 
See notes to the general-purpose financial statements 
- 18 - 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
$ 
 
114,902 00 $ 
 
1,086,424 23 
 
401 153 80 
 
$ 1,602,480 03 $ 
 
656,902 61 656 902 61 
 
s 
 
554,958 45 
 
108,002 56 
 
$ 1544389 67 
 
s 1 544 389 67 $ 
 
$ 
 
58 090 36 s 
 
8,818 54 95 00 
11,172 96 
683 047 51 -26, 144 90 
 
$ 
 
s 58 090 36 
 
412,236 19 
 
-2, 166 54 -1 135 90 
 
26,144 90 
o oo o oo 
 
$ 467 024 11 $ -~===o='o.o.~ 
 
 EXHIBIT "F" 
 
FEDERAL 
PROGRAMS 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 2002 
 
JUNE 30, 2001 
 
$ 
 
771,804 61 $ 
 
723,677 91 
 
$ 1,852,328 25 
 
2,938,752 48 
 
3,176,748 05 
 
401 153 80 
 
404 545 00 
 
$ 1,852,328 25 $ 411171089 $ 4,304 970 96 
 
$ 1,260,206 19 $ 1,815,164 64 $ 1,687,769 47 
 
122,515 72 348,901 79 
9,402 21 78,013 21 
35,950 00 10,691 87 
 
230,518 28 348,901 79 
9,402 21 78,013 21 
8,818 54 9500 
47,12296 10,691 87 1 544 389 67 
 
264,930 17 541,839 29 
15,022 39 76,237 38 25,973 12 40,685 48 57,593 25 10,795 97 1.572 136 65 
 
s 1 865 680 99 $ 4 09311817 $ 4 292 98317 
 
$ 
 
-13,352 74 $ 
 
18,592 72 $ 
 
11,98779 
 
26 144 90 
 
30 349 54 
 
$ 
 
-13,35274 $ 
 
44,737 62 $ 
 
42,337 33 
 
13,352 74 
 
425,588 93 
 
396,280 06 
 
-2, 166 54 -1 135 90 
 
-10,777 81 -2 250 65 
 
$ 
 
000 $ 
 
467 024 11 $ ==4,;.2_5,_5..,88--=93,.. 
 
- 19 - 
 
 --- ------------------------------------- 
DODGE COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET CAPITAL PROJECTS FUND JUNE 30. 2002 
 
ASSETS Cash and Cash Equivalents Accounts Receivable 
 
REGULAR 
 
GEORGIA STATE FINANCING AND 
INVESTMENT 
COMMISSION 
 
$ 
 
180,053 57 S 
 
896.587 00 
 
Total Assets 
 
$ 
 
180 053 57 $==~89:;,;6;;.5:;;8;;..;7..:00~ 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Accounts Payable Contracts Payable Retainages Payable 
Total Llab1lrt1es 
FUND EQUITY 
Fund Balances Reserved For State Capital Outlay Pro1ects For SPLOST ProJects Unreserved Undes1gnated 
Total Fund Equity 
Total L1ab1lrt1es and Fund Equity 
 
$ 
 
87.140 32 
 
79,103 00 
 
s 
 
166 243 32 
 
$ 
 
896,587 00 
 
$ 
 
1381025 
 
o oo 
 
s 
 
1381025 $ 
 
896 587 00 
 
$ 
 
180 053 57 S ~.....8.9..6.,_5"'87'=0"'0'= 
 
See notes to the general-purpose financial statements - 20 - 
 
 EXHIBIT"G" 
 
SPECIAL PURPOSE LOCAL OPTION SALES TAX 
 
TOTALS 
 
JUNE 30. 2002 
 
JUNE 30, 2001 
 
$ 1,076,640 57 $ 
 
690,524 62 
 
$ 
 
337 026 39 
 
337,026 39 
 
$ 
 
337 026 39 $ 1,413,666 96 $ =-6-90.._5,..24_6_2_ 
 
S 
 
87,140 32 
 
s 
 
155,277 00 
 
79 103 00 
 
17 253 00 
 
$ 
 
166 243 32 $ _ _1~7=2=5=30~0=0~ 
 
$ 
 
896,587 00 
 
$ 
 
337,026 39 
 
337,026 39 
 
0 00 
 
13 810 25 $ --'5"-'1C'-7=994=-6=2~ 
 
$ 
 
337 026 39 $ 1 247.423 64 s_-'5~1cc7=9=94~6=2~ 
 
$ 
 
337,026 39 $ 1413666 96 $=-.=>6=9""0._5_24_6_2._ 
 
- 21 - 
 
 DODGE COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
CAPITAL PROJECTS FUND YEAR ENDED JUNE 30. 2002 
 
REVENUES 
Taxes 
EXPENDITURES Caprtal Outlay Bu1ld1ng and Building Improvements Equipment 
Total Expenditures 
Excess of Revenues over (under} Expendrtures OTHER FINANCING SOURCES 
Operating Transfers In 
Excess of Revenues and Other Financing Sources over (under} Expendrtures 
FUND BALANCE JULY 1 
 
REGULAR 
 
GEORGIA STATIE FINANCING AND 
INVESTMENT COMMISSION 
 
$ 
 
000 $ 
 
o oo 
 
$ 
 
704,184 37 
 
100,000 00 $ 
 
o oo 
 
$ 
 
80418437 $ 
 
o oo 
 
$ -804, 184 37 $ 
 
000 
 
300,000 00 
 
896 587 00 
 
$ -504,184 37 $ 517 994 62 
 
896,587 00 o oo 
 
FUND BALANCE JUNE 30 
 
$ 
 
13 81 o 25 $ -~=896==,5='8=7=o=-o- 
 
See notes to the general-purpose financial statements - 22 - 
 
 EXHIBIT "H" 
 
SPECIAL PURPOSE LOCAL OPTION SALES TAX 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 2002 
 
JUNE 30, 2001 
 
$ 
 
337 026 39 S 
 
337 026 39 $ _ _ _ _0~00~ 
 
s 
$ _ _ _ _0=-=00'- 
 
$ 
 
000 $ 
 
$ 
 
337,026 39 $ 
 
704,18437 S 
100 ODO DO 
 
205,627 98 
 
804 184 37 $ _ _=20=5~6=2~7~9~8- 
 
-467,15798 $ 
 
-205,627 98 
 
1 196 587 DO 
 
200 DOD DO 
 
s 
 
337,026 39 $ 
 
729,429 02 S 
 
-5 627 98 
 
ODO 
 
517 994 62 
 
523,622 60 
 
$ 
 
337,026 39 S 1 247.423 64 $ -~5._1_.7._9_94....,62.,, 
 
- 23 - 
 
 DODGE COUNJY BOARD OF EDUCATION 
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30 2002 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
NUMBER 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
Agncutture U S Department of Cht!d Nutnbon Cluster Pass-Through From Georgia Department of EducabOn Food and Nutnbon Program Food Services School Breakfast Program National School Lunch Program 
Total Child Nutntlon Cluster 
 
10 553 10 555 
 
NIA 
 
$ 272,519 17 
 
(2) 
 
NIA 
 
721 101 74 $ 
 
1 451 586 35 (3) 
 
s s 993,620 91 
 
1 451 586 35 
 
Other Programs Pass-Through From Georgia Department of Education Food and NutntK>n Program Food 01strlbut1on Program { 1) 
Total U S Department of Agr1culture 
 
10 550 
 
NIA 
 
92 803 32 
 
92 803 32 
 
s s 1 086,424 23 
 
1 544,389 67 
 
Education U S Department of Special Educabon Cluster Pass-Through From Georgia Department of Education lndMduals with Dtsablht1es EducatJon Act Part 8 - Special Education Flow Through Preschool Capacity Bu1ldmg Improvement 
Total Speaal Education Cluster 
 
84 027 
84 173 84 027 
 
NIA 
 
s s 362,431 94 
 
NIA 
 
23,505 00 
 
NIA 
 
7,892 00 
 
s 393,828 94 s 
 
362 431 94 23,505 00 7 892 00 
393 828 94 
 
Other Programs Pass-Through From Georgaa Department of Education Comprehensive School Reform Demonstrahon Pro,ect Comprehens1ve School Reform Demonstration PfQf8ct Site Evaluatlon 
Elementary and Secondary Educabon Act 
Tille I Grants to Local Educabonal Agencies 
Title II Eisenhower Professional Development 
Title Ill Technology Literacy Challenge Fund Grants 
Title VI Innovative Education Program Strategies Class Size Reducbon 
Goals 2000 State and Local Education Systemic Improvement Grants 
Safe and Drug.Free Schools and Communities Vocational Education - Basic Grants lo States 
High School Program Basic Grant 
 
84 332 84 332 
84 010 
84 281 
84 318 
84 298 84 340 
84 276 84 186 
84 048 
 
Total U S Dep.anment of Educatton 
 
NIA 
 
221,056 00 
 
221 056 00 
 
NIA 
 
8,000 00 
 
a ooo oo 
 
NIA 
 
842 809 39 
 
NIA 
 
26,626 00 
 
NIA 
 
125 000 00 
 
NIA 
 
25,921 00 
 
NIA 
 
134,017 00 
 
842 809 39 26,626 00 
125 000 00 25 921 00 13401700 
 
NIA 
 
3,876 92 
 
3 876 92 
 
NIA 
 
14,137 00 
 
M 137 00 
 
NIA 
 
57,056 00 
 
57 056 00 
 
s s 1,852,328 25 
 
1,852 328 25 
 
Jusl1ce U S Department of Pass-Through From Children and Youth Coordinating Council S TAR Program 
 
16 540 
 
NIA 
 
s s 37 500 00 
 
49 003 36 (3) 
 
- 24 - 
 
 DODGE COUNTY BOARD OF EDUCATION 
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30, 2002 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
Defense U S Department of Direct 
Department of the Anny R O T C Program 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
NUMBER 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
(4) 
 
Total Federal Fmancial Assistance 
 
s 3 024,380 oo $ ___3_4_4.s..1.2..1_2_s_ 
 
NIA= Not Available 
 
Notes to the Schedule of Expenditures of Federal Awards 
 
(1) The amounts shown for the Focx:I 01stnbuhon Program represents the Federally asstgned value of nonmonetary assIsIance fa donated commodlhes received and/or consumed by the systom dunng the current fiscal year 
(2) Expenchtures for the School Breakfast Program were not maintained separately and are mcluded m the 2002 National School Lunch Program 
(3) Expenditures for this program include State, and/or Other Funds Expenditures are not mamtamed by fund source 
(4) Expenditures on ttus program were not mamtamed by fund source 
 
Major Programs are identified by an astensk (") m front of the CFDA number 
 
The School D1stnct did not provide Federal Asslstance to any Subrec1pient 
 
The accompanying schedule of expenditures or Federal awards mciudes the Federal grant acllvIty of the Dodge County Board of Education and Is presented on the modified accrual basis or accounting which Is the basis of accoonhng used m the presentation of the general-purpose finane&al statoments 
 
See notes to the general-purpose financial statements 
 
 25  
 
 DODGE COUNTY BOARD OF EDUCAT/ON 
SCHEDULE OF STATE REVENUE 
YEAR ENDED JUNE 30 2002 
 
SCHEDULE "2" 
 
AGENCY/FUNDING 
 
GRANTS Community Affarrs, Georgia Department of Local Assrstance Grant 
 
Educabon, Georgia Department of Quality Basic Education Direct Instruct.Jona! Cost Kindergarten Program Kindergarten Program - Earty Intervention Program Pnmary Grades (1-3) Program Pnmary Grades - Earty Intervention (1-3) Program Upper Elementary Grades (4-5) Program Upper Elementary Grades - Earty lnterventmn Program Mtddle School (6-8) Program High School General Education (9-12) Program Vocatmnal Laboratory (9-12) Program Students with DisaburtJes Gifted Student - Category VI Remedial Educatmn Programs Alternative Education Program Media Center Programs Staff Development Programs Twenty Days Add1t10nal lnstructmn Indirect Cost Categoncal Grants Pupil Transportatmn Regular Bus Replacement Sparsity Grants Nursing Services Pnoopal Supplements Vocattonat Supervisors Mld-tenn Hold Harmless Educatronal Equa~zat1on Fundmg Grant Food Services Vocat10nat Education Other State Programs EnVJronmental Soence Program Health Insurance Mentor Teacher Program Postsecondary Opbons Preschool Handicapped Program Lottery Programs Computers tn tho Classroom Ass1st1ve Technology 
 
Human Resources, Georgia Department of Fam1ry Connecttons 
 
Office of Planning and Budget Georgia Challenge Program 
 
Office of School Reachness Pre-Kindergarten Program 
 
Office of Treasury and Fiscal Services Pubhc School Employees Retirement 
 
- 26 - 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
$ 
 
25,000 00 
 
728,763 00 333 812 00 1,874 464 00 759 048 00 1 002,026 00 426 063 00 2,128 806 00 1,334 002 00 499 468 00 1,733,237 00 293 588 00 
46,660 00 146,893 00 34128200 
62 863 00 102 540 00 2 022,651 00 
669,090 00 196 233 00 
35 889 00 81,324 00 14 349 00 20 553 00 244 807 00 1 425 924 00 
s 114,902 00 
183 701 00 
1 500 00 267,618 86 
918 00 99000 45,996 00 
85 950 00 8 142 00 
93 295 00 
25,000 00 
562,810 61 
39,851 00 
 
TOTAL 
25,000 00 
728,763 00 333,812 00 1,874,464 00 759,048 00 1,002,026 00 426,063 00 2,128,806 00 1,334,002 00 499,468 00 1,733 237 00 293,588 00 
46,660 00 146,893 00 341,282 00 
62,863 00 102,540 00 2,022,651 00 
669,090 00 196,233 00 35,889 00 81 324 00 
14 349 00 20,553 00 244 807 00 1 425 924 00 114 902 00 18370100 
1 500 00 267 618 86 
918 00 99000 45,996 00 
85 950 00 8,142 00 
93 295 00 
25 000 00 
562 810 61 
39 851 00 
 
 DODGE COUNTY BOARD OF EDUCATION 
SCHEDULE OF STATE REVENUE 
YEAR ENDED JUNE 30 2002 
 
SCHEDULE "2" 
 
AGENCY/FUNDING 
CONTRACTS Education, Georgia Department of 4-8 After School Reading Program K-3 Statewtde Readmg Program 
OTHER Education, Georgia Department of Pass-Through Commun1ties in Schools of Ga Inc Commumhes m Schools Grant 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 
 
33,384 80 
 
44,587 05 
 
$ 
 
33 384 80 
 
44,587 05 
 
25 800 00 
 
25 800 00 
 
$ 1731197671 $ 77180461 S 18,083,78132 
 
See notes to the general-purpose financial statements 
 
 27 - 
 
 OOQGE COUNTY BOARD QF EDUCATION SCHEDULE QF APPROVED LOCAL QPTIQN SALES TAX PROJECTS 
YEAR ENDED JUNE 30 2002 
 
SCHEDULE "3" 
 
PROJECT 
Acquinng, constructing equipping and fumLSh1ng a new high school renovating, repa1nng, 1mprovmg and cqulpptng ex1st1ng school buddings or olher bu1ld1ngs or faohhes useful or desirable and acqu1nng new school equipment necessary or desirable 
 
ORIGINAL ESTIMATED 
COST (1) 
 
CURRENT ESTIMATED COSTS(2) 
 
AMOUNT EXPENDED IN CURRENT 
YEAR (3) 
 
AMOUNT EXPENDED 
IN PRIOR YEARS (3) 
 
PROJECT STATUS 
 
s S 9 000 000 00 S 9 000 000 00 
 
0 00 s 
 
000 Ongoing 
 
(1) The Sdlool D1stnct's oogmal cost eslunate as spcofl8d 1n lhe resoh.rtJon call!ng for the 1mposruon of lhe Local Optron Sales Tax 
(2) The School D1stnct s current 1s1.Jma1e of total cost for the proJ8CI Includes all cost from oroject inception to completion 
(3) The voters al Dodge County approved the 1rnpos1tlon of a 111/a sales tax to food the above pro,ed Amounts expended for thJs project may 1ndude sales tax proceeds, state local property taxes and/or other funds over the hie of the proJecl 
 
See notes to the general-pulJX)Se finanoal statements 
 
 DODGE COUNTY BOARD OF EDUCATION GENERAL FUND - QUALITY BASIC EDUCATION PROGRAM (OBEl 
ALLOTMENTS AND EXPENDffURES - BY PROGRAM 
YEAR ENDED JUNE 30 2002 
 
SCHEDULE "4" 
 
DESCRIPTION 
 
ALLOTMENTS FROM GEORGIA DEPARTMENT OF EDUCATION (1) 
 
ELIGIBLE QBE PROGRAM CCSTS 
 
SALARIES 
 
OPERATIONS 
 
TOTAL 
 
Direct Instructional Programs 
 
Kindergarten Program 
 
s 
 
K1ndergarten Program-Early Intervention Program 
 
Pnmary Grados (1-3) Program 
 
Pnmary Grades-Early lntervent10n (1-3) Program 
 
Upper Elementary Grades (4-5) Program 
 
Upper Elementary Grades-Earty Intervention (4-5) 
 
Program 
 
Middle School (6-8) Program 
 
Hrgh School General Education (9-12) Program 
 
Vocatmnal Laboratory (9-12) Program 
 
Students with D1sab1ht1es 
 
Category I 
 
Category II 
 
Category Ill 
 
Category IV 
 
Category V 
 
Gifted Student - Category VI 
 
Remedlal Education Program 
 
Alternative Educalt0n Program 
 
TOTAL DIRECT INSTRUCTIONAL PROGRAMS 
 
s 
 
s 790,951 00 
362.297 00 2,034 421 00 
823,821 00 1,087 533 00 
 
s 782,527 04 
479,421 42 2,123,688 93 
979,908 38 1 247,517 71 
 
10,472 65 $ 4,691 60 75,781 74 25,076 07 11,99861 
 
792,999 69 484,113 02 2,199 470 67 1,004,984 45 1 259,516 32 
 
462 421 00 2,310 467 00 1,447,839 00 
542,090 00 1,881 141 00 
318,641 00 50,642 00 159 428 00 
 
349,986 62 2 426,788 54 1 336,270 21 
716,567 50 
113,094 31 818,285 93 1 097,364 51 
64 55509 7,796 93 
321 200 46 124,729 11 123 377 15 
 
s s 12 271,692 00 1311307984 
 
3,563 54 71,265 73 127,368 37 51,428 07 
 
353,550 16 2 498,054 27 1 463,638 58 
767,995 57 
 
2,41567 23 153 66 37,074 67 
169 52 
8 984 72 668 20 
43,672 48 
 
115,509 98 84143959 1134,43918 
64 724 61 7796 93 
330 185 18 125,397 31 167 049 63 
 
497,785 30 $ 13,610 865 14 
 
Media Center Program Staff and Profess10nal Development 
 
370,404 00 68 228 00 
 
312,656 90 23 427 61 
 
75,634 57 44,935 21 
 
388 291 47 68 362 82 
 
TOTAL QBE FORMULA FUNDS 
 
12 710 324 00 $ 13 449,164 35 $ 618 355 08 $ 14 067,519 43 
 
( 1) Compnsed of State Funds plus Local Five Mill Share 
 
See notes to the general-purpose flnanclal statements 
 
- 30 - 
 
 DODGE COUNTY BOARD OF EDUCATION GENERAL FUND - QUALITY BASIC EDUCATION PROGRAM (QBE) 
ALLOTMENTS AND EXPENDITURES - BY SITE YEAR ENDED JUNE 30. 2002 
 
SCHEDULE "5" 
 
SITE Dodge County Middle School South Dodge Elementary School North Dodge Elementary School Dodge County High School Central Office (Alternative Educa~on Program) 
TOTAL 
(1) Compnsed of State Funds plus Local Five Mill Share 
 
ALLOTMENTS FROM GEORGIA DEPARTMENT OF EDUCATION (1) 
 
ELIGIBLE QBE PROGRAM COSTS 
 
$ 
 
3,026,747 00 $ 
 
3,290,463 86 
 
3,117,058 DO 
 
3,620,174 43 
 
3,269,744 OD 
 
3,633,613 82 
 
2,698,715 00 
 
3,065,636 95 
 
159.428 00 
 
976 08 
 
$ 
 
12,271,692 00 $ 13,610,865 14 
 
See notes to the general-purpose financial statements - 31 - 
 
 SECTION II COMPLIANCE AND Il\'TERNAL CONTROL REPORTS 
 
 !1,ss1 u W. H1~,o~ 
',JAIi:: AUDITOR (104,~6217~ 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WJ,hrngton Street S Vt.' Sullc 214 
AtlJnLJ Gcl1rg1.1 30334-8400 
March 19, 2003 
 
Honorable Sonny Perdue. Governor Members of the General Assembly Members of the State Board of Education 
and Supenntendent and Members of the Dodge County Board of Education 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AlIDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen 
We have audited the financial statements of Dodge County Board ofl:ducat1on as of and for the year ended June 30, 2002, and have issued our report thereon dated March 19, 2003 This report was quahfied for vanous departures from generally accepted accounting pnnc1ples, a~ identified in the auditor's report on the general-purpose financial statements We conducted our audit in accordance with auditing standards generally accepted in the United States of Amcnca and the standards apphcable to financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States 
Comphance 
As part of obtaining reasonable assurance about whether Dodge County Board of Education's financial statements arc free of matenal misstatement. we performed tests of its comphance with certain prov1s1ons oflaws, regulations, contracts and 6,,-ants, noncompltdnce with which could have a direct and matenal effect on the determination offinanc1ul statement amounts However, prov1dmg an opm1on on comphanee with those prov1s1ons was not an obJecl!ve of our aud!l, and accordmgly, we do not express such an opm1on 1 he results of our tests disclosed no mstances ofnoncomphance that are reqmred to be reported under Government Aud1tmg Standards 
Internal Control Over Fmaneml Reportmg 
In plannmg and performing our audit, we considered Dodge County Board of Educ.it1on's internal control over finanual reporting m order to determine our aud1tmg procedures for the purpose of expressmg our opm10n on the financial statements and not to provide a~surance on the internal 
200:!YB-4I 
 
 control over financial rcportmg However, we noted a certam matter mvolvmg the mtemal control over financial reporting and its opcrnt1on that we consider to be a reportable cond1t1on Reportable conditions mvolve matters commg to our attent10n relatmg to significant defic1cnc1es m the design or opcrat10n ofthe mternal control over financial reporting that, in ourJudgment, could adversely alfect Dodge County Board of Education's ab1hty to record, process, surnmanze and report financial data consistent with assertions of management in the financial statements The reportahle cond1t1on 1s descnbed in the accompanying Schedule ofFmdmgs and Questioned Costs as item FS-6451-02-01 
A matenal weakness 1s a cond11Ion in which the design or operat10n of one or more of the internal control components does not reduce to a relatively low level the nsk that misstatements m amounts that would be matenal m relat10n to the financial statements bcmg audited may occur and not be detected within a !Imcly pcnod by employees m the normal course of pcrformmg their assigned functions. Our cons1derat10n of the mtcmal control over financial reporting would not necessanly disclose all matters m the mtcmal control that might be reportable cond1t10ns and, accordmgly, would not necessanly disclose all reportable cond1t10ns that are also considered to be matenal weaknesses However, we consider item FS-6451-02-0 I to he a matenal weakness 
This report 1s mtended solely for the informalion and use of the management, members ofthe Dodge County Board ofEducat10n, Federal awarding agencies and pass-through ent1t1es and 1s not mtcndcd to be and should not be used by anyone other than these specified parties 
Respectfully submitted, 
w.<ti~ 
Hmton State Auditor 
RWHas 2002YB-41 
 
 !t'"~-' I w IhN IO~ '-, lATE AUOITQA f4Q. l ~6 2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 W..i-.hmgton ~trcct S W ",u11c 21 l AIIJnl,1 Gcorg1J 10334-8400 
March 19, 2003 
 
Honorable Sonny Perdue. Governor Members of the General Assembly Members of the State Board of Education 
and Supenntendent and Members of the Dodge County Board of Educallon 
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACII MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 
Ladies and Gentlemen 
Compliance 
\Ve have audited the compliance of Dodge County Board of Education wllh the types ol compliance re4u1remcnts described m the US Office of Management and Budget (0MB) Circular A-133 Compliance Supplement that arc applicable to edch of1ts maJor Federal progrdms for the year ended June 30. 2002 Dodge County Board of Education's maJor Federal progr.ims .ire 1dent1fied in the Summary of Auditor's Results Section of the accompanying Schedule ofFmdmg, and Qucst1or1ed Costs Compliance with the reqmremcnts of laws, regulations, contracts and b'fallts applicable to each of us maJor Federal programs 1s the respons1b1hty of Dodge County Board of Educat10n's management Our respons1b1lity 1s to express an op1mon on Dodge County Board of Educat10n'~ compliance based on our audit 
Wc conducted our audit ofcompliance m accordance with auditing standards generally accepted m the United States of America, the standards applicable to financial audits contained m Government Auditing Standards. issued by the Comptroller General of the United States. dnd 0MB Circular Al 33, Aud/ls of State~. Local Governments, and Non-Profit Orga111~at10ns Those standards and 0MB Circular A-133 reqmrc that we plan and perform the audit to obtam reasonable a,surance about whether noncomphance with the types ofcompliance requirements referred to above that could have a duect and matenal effect on a maJor Federal program occurred An audit includes exam in mg, on a test basis, evidence about the Dodge County Board of Education's compliance with those re4u1remcnts and performmg such other procedures as we con,1dered neces~ary in the cucumstanccs We believe that our audit provides a reasonable basis for our opm10n Our audit does not provide a legal determmat1on on Dodge County Board of Education's comphancc with those reqmrements 
2002SA-I0 
 
 In our opm1on, the Dodge County Board of Education complied, m all matcnal respects, with the reqmrements referred to above that are apphcable to each oflls maJor Federal program~ for the year ended June 30, 2002 
Internal Control Over Compliance 
The management of Dodge County Board of Education 1s responsible for estabhshmg and mamtammg effective mtemal control over compliance with requirements of laws, regulat10ns, contracts and grants applicable to Federal programs In planmng and perfom11ng our audit, we considered Dodge County Board ofEducation's mtemal control over compliance with reqmrements that could have a direct and material effect on a maJor Federal program m order to determme our aud1tmg procedures for the purpose of expressmg our opinion on compliance and to test and report on mtemal control over compliance m accordance with 0MB Circular A-133 
Our cons1derat10n ofthe mtemal control over compliance would not ncccssanly disclose all matters m the mtcmal control that might be matenal weaknesses A matenal weakness 1s a cond11lon m which the design or operation ofone or more of the mtemal control components does not reduce to a relatively low level of nsk that noncompliance with applicable reqmrements of laws, regulations, contracts and grants that would be material m relation to a maJor Federal program bemg audited may occur and not be detected w1thm a timely penod by employees m the normal course of perform mg their assigned functions We noted no matters mvolvmg the mtemal control over compliance and its operat10n that we consider to be matenal weaknesses 
This report 1s mtendcd solely for the mforrnat10n and use ofthe management, members ofthe Dodge County Board of Education, Federal awardmg agencies and pass-through entitles and is not mtended to be and should not be used by anyone other than these specified parties 
Respectfully submitted, 
-l~-'C.JLw-~ 
Hmton State Auditor 
RWH as 2002SA-10 
 
 SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR l'TNDINGS AND QUESTIONED COSTS 
 
 DODGE COUNTY BOARD OF EDUCATION AUDlTEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-6451-00-0 I FS-6451-01-0 I 
 
Further Acllon Not Warranted Unresolved - See Corrective Acllon/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS Failure to Maintain General Fr"ed Assets Account Group Fmdmg Control Number FS-6451-01-01 
 
The Dodge County Board of Education chooses not to mamtam General Fixed Assets at the present llme due to a lack ofstaffsufficient to cover the task and also not enough funds to hire add1t1onal personnel 
 
 SloCTION IV l'INDINGS AND QUESTIONED COSl S 
 
 DODGE COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2002 
SUMMARY OF AUDITOR'S RESULTS 
I Type of Report Issued on the Fmancial Statements The auditor's opm1on on the Dodge County Board of Educat10n's financial statements was qualified for var10us departures from generally accepted accountmg pnnc1ples 
2 Reportable Cond1t10ns m Internal Control Disclosed by the Audit of the Fmancial Statements The audit report for the Dodge County Board of Education disclosed a financial statement reportable cond1t1on related to the followmg control category 
General Fixed Assets 
The reportable cond1t1on descnbed above 1s considered to be a material weakness 
3 Noncomphance Matenal to the Fmancial Statements The audit of the Dodge County Board of Education disclosed no mstances ofnoncomphance that were deemed to be matenal to the financial statements 
4 Reportable Conditions m Internal Control Over Ma,or Programs The audit report for the Dodge County Board of Education did not disclose any reportable cond1t1ons m mtemal control over maJor programs 
5 Type of Report Issued on Compliance for Ma,or Programs The auditor's opm10n on the Dodge County Board of Educal!on's report on compliance with requirements applicable to maJor programs was unqualified 
6 Audit Fmdmgs Regmred to be Reported by Section 510(a) ofOMB Circular A-133 The Dodge County Board of Education's audit did not disclose audit findmgs required to be reported by section 510(a) ofOMB C1rcular A-133 
7 Ma1or Programs Federal awards audited as maJor programs are as follows 84 010 Elementary and Secondary Educa!Ion Act - Tille I - Grants to Local Educat10nal Agencies 84 027 lnd1v1duals with D1sab1ht1es Education Act - Part B - Special Educat10n Flow Through 84 173 Ind1v1duals wllh D1sab1lit1cs Education Act - Part B - Special Educahon Preschool 84 027 lnd1v1duals with D1sab1lit1es Education Act - Part B - Special Education Capacity Bu1idmg Improvement 
8 Type "A" Program Dollar Threshold The dollar threshold for type "A" progran1s was S300,000 00 
- 1- 
 
 DODGE COUNTY BOARD OF EDUCATION SCHEDULE 01' FINDINGS AND OUESTlO1'.ED COSTS 
YEAR E"JDED JUNE 30, 2002 
SUMMARY OF AUOITOR'S RF.SULTS 9 Low Risk Audltee 
The Dodge County Board of Education qualified as a low nsk aud1lec as defined by Seetwn 530 of 0MB Circular A.-133 II FINANCIAL STATEMEI\JT FINDINGS AND QUESTIONED COSTS GENERAL FIXED ASSE IS Failure to Maintain General f1,ed A~~ets Account Group Reportable Cond111on - Material \VeJkness Repeated from Pnor Year finding Control Number FS-6451-02-01 The Dodge County Board of [ducJllon failed to mainlain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting pnnc1ples This cond1llon results in the general-purpose financial statements of the School D1stnct being incomplete and not in accordance with generally accepted accounting pnnc1ples Appropnate action should be taken by the School D1;tnct to establish accounting controls and procedures to provide for maintenance of J General Fixed Assets Account Group These subsidiary records should include an in\'entory of land, buildings and equipment owed by the School D1stnct and should include. but m..iy not be limited to date JcqULred, Jtqu1s1t10n cost, e;llmatcd replacement cost, location, and dcscnpuon Detailed records should be maintained of all add1t1ons and delet10ns to the General F1,ed Assets Acwunt Group Ill FEDERAL AW ARD Fll\DlNGS AND OUESTIONED COSTS No matters were reported 
-2-