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STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
 
 
I 
DOOLY COUNTY BOARD OF EDUCATION 
 
VIENNA, GEORGIA 
 
 
 
 
REPORT ON AUDIT 
 
 
 
OF THE FINANCIAL STATEMENTS 
 
FOR THE FISCAL YEAR ENDED JUNE 30, 2000 
 
Russell W. Hinton State Auditor 
 
 DOOLY COUNTY BOARD OF EDUCATION -TABLEOFCONTENTS- 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATIONSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS -OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET . 
 
ALL FUND TYPES 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMENTAL FUND TYPES 
 
C 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES -BUDGET AND ACTUAL 
 
(NON-GAAP BASIS) 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
ADDITIONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS - 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
CAPITAL PROJECTS FUND 
 
G 
 
COMBININGBALANCESHEET 
 
H 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
SCHEDULES 
 
1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
2 SCHEDULE OF STATE REVENUE 
 
ANALYSIS OF M 
 
EXPENDITURE REQUIREMENTS 
 
GENERAL FUND- QUALITY BASIC EDUCATION PROGRAMS 
 
3 
 
OVERALL 
 
4 
 
BYPROGRAM 
 
Page 
2 
4 7 
8 
18 
20 
22 
23 
24 
26 
27 28 
 
 DOOLY COUNTY BOARD OF EDUCATION -TABLE OF CONTENTS - 
SECTION II COMPLIANCE AND INTERNAL CONTROL REPORTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT 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 OMB CIRCULAR A-133 
 
SECTION ill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
SECTIONN FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 
  
 
 
 
 
 
SECTION I FINANCIAL 
 
 
 
 RussELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
June 12, 2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members of the Dooly County Board of Education 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATIONSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
Ladies and Gentlemen: 
We have audited the accompanying general purpose financial statements ofthe Dooly County Board of Education, as of and for the year ended June 30, 2000, as listed in the table of contents. These general purpose financial statements are the responsibility ofthe Dooly County Board ofEducation's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. 
We conducted our audit in accordance with auditing standards generally accepted in the United 
States ofAmerica and the standards applicable to financial audits contained in Government Auditing 
Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free ofmaterial 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 opm 1 0n. 
As described in the notes to the general purpose fmancial 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: 
 
2000ARL-13A 
 
 * The general purpose financial statements ofthe Board did not contain a General Fixed Assets Account Group to account for property and equipment owned by the Board which should be included to conform to generally accepted accounting principles. 
* School activity accounts maintained at the individual schools are not included in the general purpose financial statements. To conform to generally accepted accounting principles, these accounts should be included in the general purpose financial statements. 
* The Board did not recognize as expenditures, in the year ended June 30, 2000, a portion of salaries and the corresponding employer's cost of related benefits earned for contractual services completed prior to June 30, 2000. Also funds received, subsequent to June 30, 2000, from the Georgia Department of Education 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, 1999, were improperly recorded in the year ended June 30, 2000. To confotm 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 referred to above present fairly, in all material respects, the financial position ofthe Dooly County Board ofEducation as of June 30, 2000, and the results of its operations for the year then ended, in confotmity with accounting principles generally accepted in the United States of America. 
In accordance with Government Auditing Standards, we have also issued our report dated June 12, 2001, on our consideration ofthe Dooly County Board ofEducation's internal control over financial reporting and our tests ofits compliance with certain provisions oflaws, regulations, contracts and grants. That report is an integral part of an audit perfotmed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit. 
Our audit was performed for the purpose of fonning an opinion on the general purpose financial statements ofthe Dooly County Board ofEducation taken as a whole. The accompanying combining statements (Exhibits E through H) and the financial schedules (Schedules 1 through 4), which includes the Schedule ofExpenditures ofFederal Awards as required by U.S. Office ofManagement and Budget Circular A-13 3, Audits ofStates, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are not a required part of the general purpose financial statements. Such infmmation has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and in our opinion, except for the effects of the matters referred to in the third paragraph, such infotmation is fairly stated, in all material respects, in relation to the general purpose fmancial statements taken as a whole. 
2000ARL-13A 
 
 A copy ofthis report has been filed as a permanent record in the office ofthe State Auditor and made available to the press ofthe State, as provided for by Official Code ofGeorgia Annotated Section 506-24. 
Respectfully submitted, 
 
RWH:gp 2000ARL-13A 
 
..,.. W. Hinton State Auditor 
 
 
 
  
DOOLY COUNTY BOARD OF EDUCATION 
 
 
 
 DOOLY COUNTY BOARD OF EDUCATION COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30, 2000 
 
ASSETS Cash and Cash Equivalents Accounts Receivable . Inventories 
Food Donated Commodities Purchased Food 
Total Assets 
 
GOVERNMENTAL FUND 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
$ 1,094,628.25 $ 431,517.52 
 
144,757.63 
 
200,534.31 
 
8,102.41 14,580.24 
 
$ 1,239,385.88 $ ===6=54===73=4;.;..4.;,;;8:.. 
 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
Accounts Payable Salaries Payable 
 
Total Liabilities 
 
FUND EQUITY 
 
Fund Balances 
 
Reserved 
 
For Bus Replacement Funds 
 
For Continuation of Federal Programs 
 
For Inventories 
 
Food 
 
 
 
Donated Commodities 
 
Purchased Food 
 
For State Capital Outlay Projects 
 
Unreserved 
 
Undesignated 
 
Total Fund Equity 
 
$ 
 
44,253.88 
 
154,404.96 
 
$ _ __..:..:19~8~6,:.:::.58:::!.8:::...4:... 
 
$ 
 
46,109.00 
 
$ 
 
45,309.50 
 
8,102.41 14,580.24 
 
1,193,276.88 
 
388,083.49 
 
$ 
 
1,239,385.88 $ _ _..:.,:45~6~,0:..:..7:::::..:5.~64~ 
 
Total Liabilities and Fund Equity 
 
$ ----1,239,385.88 $ =====654'"'="!.0,7=34=.4=8= 
 
The notes to the general purpose financial statements are an integral part of this statement. -2- 
 
 EXHIBIT "A" 
 
TYPES CAPITAL 
PROJECTS FUND 
 
TOTALS 
 
(Memorandum Only) 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ 
 
899,544.96 $ 2,425,690.73 $ 2,438,471.46 
 
345,291.94 
 
943,003.70 
 
8,102.41 14,580.24 
 
15,463.48 7 767.53 
 
$ 
 
899,544.96 $ 2, 793,665.32 $ 3,404, 706.17 
 
$ 
 
44,253.88 $ 
 
48,654.83 
 
154,404.96 
 
155,848.81 
 
$ 
 
198,658.84 $ -~2:::.::0::::4~,5::::;03:::..:~64;:_ 
 
 
 
$ 
 
46,109.00 
 
45,309.50 $ 
 
33,046.56 
 
$ 
 
5,227.35 
 
8,102.41 14,580.24 5,227.35 
 
15,463.48 7,767.53 5,227.35 
 
894,317.61 
 
2,4 75,677.98 
 
3,138,697.61 
 
$ 
 
899,544.96 $ 2,595,006.48 $ 3,200,202.53 
 
$ 
 
899,544.96 $ 2, 793,665.32 $ 3,404, 706.17 
 
-~~--- 
 
------ 
 
-3- 
 
 DOOLY COUNTY BOARD OF EDUCATION COMBINED STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
ALL GOVERNMENTAL FUND TYPES 
YEAR ENDED JUNE 30, 2000 
 
REVENUES 
 
State Funds Federal Funds Taxes Other Funds 
 
Total Revenues 
 
EXPENDITURES 
 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services 
 
Food Services Operation Community Services Operations Capital Outlay 
 
Total Expenditures 
 
- 
 
 
Excess of Revenues over (under) Expenditures 
 
OTHER FINANCING SOURCES {USES} 
 
Operating Transfers In Operating Transfers Out 
 
Total Other Financing Sources (Uses) 
 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
 
FUND BALANCE JULY 1 
 
Food Inventory - Net Change in Period Donated Commodities Purchased Food 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 7,203,161.05 $ 31,220.04 
2,723,183.34 132,330.78 
$ 10,089,895.21 $ 
 
509,304.60 1,977! 126.82 
159,123.75 
2,645,555.17 
 
$ 6,587,923.51 $ 1!151,656.09 
 
369,237.21 
 
59,397.58 
 
436,524.16 
 
310,723.16 
 
240,319.39 
 
645.90 
 
251,239.16 
 
24,370.56 
 
1! 154,632.66 106,888.02 
 
37,303.94 7,888.00 
 
767,037.16 
 
14,462.00 
 
568,207.92 
 
21,960.22 
 
36,658.50 1,240.83  
 
51,057.08 
 
1! 100,557.80 
 
119,509.76 
 
901310.62 
 
$ 1017291728.90 $ 217801022.33 
 
$ 
 
-6391833.69 $ _ _-1.:..::3:.::.4c4~67:....:..:.:16:._ 
 
$ $ _ _:.!.-7~31!:::15~81!..:..2~1~ 
 
73,581.21 
 
$ 
 
-731581.21 $ _ _..,:.7.:;31t=58:..1:.::.2:..:1_ 
 
$ -713,414.90 $ 1 ,952,800. 78 
 
-60,885.95 517,509.95 
 
-7,361.07 61812.71 
 
FUND BALANCE JUNE 30 
 
$ 1,239,385.88 $ _ _4.,.5;.;,610ij,0.;,;75=.6~4~ 
 
-- - . 
 
- ---- 
 
The notes to the general purpose financial statements are an integral part of this statement. 
-4- 
 
 EXHIBIT "8" 
 
CAPITAL PROJECTS 
FUND 
 
TOTALS 
 
(Memorandum Only) 
 
YEAR ENDED 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ 
 
7,305.00 $ 7,719,770.65 $ 7,700,044.40 
 
22,791.59 
 
2,031 '138.45 
 
1 '737 ,967.62 
 
2, 723,183.34 
 
3,615,260.50 
 
348,986.37 
 
640,440.90 
 
576,812.46 
 
$ 
 
379,082.96 $ 13,114,533.34 $ 13,630,084.98 
 
$ 7,739,579.60 $ 7,615,651.37 
 
428,634.79 
 
747,247.32 
 
240,965.29 
 
275,609.72 
 
1'191 ,936.60 
 
114,776.02 
 
781,499.16 
 
590,168.14 
 
36,658.50 
 
52,297.91 
 
1'1 00,557.80 
 
119,509.76 
 
$ 
 
209,429.80 
 
299,740.42 
 
419,631.99 643,510.81 241,538.67 280,571.88 810,042.23 102,900.23 784,478.24 636,529.51 
30,891.05 54,794.31 895,539.23 60,634.73 180,226.04 
 
$ 
 
209,429.80 $ 13,719,181.03 $ 12,756,940.29 
 
$ 
 
169'653.16 $ 
 
-604'647.69 $ _ ___;8:::..:7-=:3.1...1:,_:..44..:..:.::.;69::.... 
 
 
 
$ 
 
73,581.21 $ 
 
42,949.57 
 
-73,581.21 
 
-42,949.57 
 
$ 
 
0.00 $ _ _ ___;0:..;.;.0:;.;:0;_ 
 
$ 
 
169,653.16 $ 
 
-604,647.69 $ 
 
873,144.69 
 
729,891.80 
 
3,200,202.53 
 
2,323,557.58 
 
-7,361.07 6 812.71 
 
3,373.54 126.72 
 
$ 
 
899,544.96 $ 
- - - ------~ 
 
2,595,006.48 
 
$ 3,200,202.53 ----- -- - 
 
--------~- 
 
-5- 
 
 DOOLY 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, 2000 
 
EXHIBIT "C" 
 
GENERAL FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS)  
 
REVENUES 
 
State Funds Federal Funds Taxes Other Funds 
 
$ 6,789,022.00 $ 7,203,161.05 
 
7,500.00 
 
31,220.04 
 
2,999,500.00 
 
2, 723,183.34 
 
63,377.00 
 
132,330.78 
 
Total Revenues 
 
$ 9,859,399.00 $ 10,089,895.21 
 
EXPENDITURES 
 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Food Services Operation Community Services Operations 
Capital Outlay 
Total Expenditures 
 
$ 6,892,144.88 $ 6,587,923.51 
 
379,351.00 529,110.00 249,695.00 355,638.00 1,141,483.00 191,505.00 997,931.00 607,747.92 
37,000.00 3,000.00 
 
369,237.21 436,524.16 240,319.39 251,239.16 1,154,632.66 106,888.02 767,037.16 568,207.92 
36,658.50 1,240.83 
 
67,396.59 100,000.00 
I 
 
119,509.76 90,310.62 
 
$ 11,552,002.39 $ 10,729,728.90 
 
Excess of Revenues over (under) Expenditures OTHER FINANCING SOURCES !USES) 
 
$ -1,692,603.39 $ 
- 
 
-639,833.69 
 
Other Sources Other Uses 
Total Other Financing Sources (Uses) 
 
$ 
 
5,750.00 
 
- - - - - $ -----"7~3:...::,5::::8..:.:1:::.21.:.... 
 
$ 
 
5,750.00 $ -----"7~3:...::,5::::8..:.:1-:::.21.:.... 
 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
 
$ 1,686,853.39 $ 
 
-713,414.90 
 
FUND BALANCE JULY 1. 1999 
 
1,550,777.70 
 
1,952,800.78 
 
Adjustments 
 
23,379.88 
 
SPECIAL REVENUE FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS) 
 
$ 450,506.88 $ 509,304.60 
1,854,844.00 1,977,126.82 
 
142,441.00 
 
159,123.75 
 
$ 2,447,791.88 $ 2,645,555.17 
 
$ 1,154,517.72 $ 1,151,656.09 
 
64,750.00 304,228.00 
39,302.00 36,407.00 
2,088.00 13,330.00 28,148.00 
 
59,397.58 310,723.16 
645.90 24,370.56 37,303.94 
7,888.00 14,462.00 21,960.22 
 
55,329.00 1,111,780.00 
50,000.00 
 
51,057.08 1,100,557.80 
 
$ 2,859,879.72 $ 2,780,022.33 $ -412,087.84 $ -134,467.16 
 
$ 
 
450.00 $ 73,581.21 
 
$ 
 
450.00 $ _ _7~3:...::,5::::8..:.:1-:::.21.:.... 
 
$ -411,637.84 $ -60,885.95 
 
511,491.20 
 
494,278.94 
 
-33,526.25 
 
FUND BALANCE JUNE 30, 2000 
 
The notes to the general purpose financial statements are an integral part of this statement. -7- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
REPORTING ENTITY 
The Dooly County Board of Education (Board) was established under the laws of the State of Georgia and operates under the guidance of a school board elected by the voters and a Superintendent appointed by the Board. The Board is organized as a separate legal entity and has the power to levy taxes and issue bonds. Its budget is not subject to approval by any other entity. Accordingly, the Board is a primary government and consists of all the organizations that compose its legal entity. 
FUND ACCOUNTING 
The Board uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. 
General Fixed Assets are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Board. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types. 
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 confomt to generally accepted accounting prineiples, 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 Board, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows: 
GOVERNMENTAL FUND TYPES - are used to account for all or most ofa Board's educational activities. Governmental Fund Types include: 
 
GENERAL FUND- the fund used to account for all financial resources ofthe Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a board of education. 
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources (other than for major capital projects) that areJegally restricted to expenditures for specified purposes. These funds are received primarily from the Georgia Department of Education and from the Federal government to accomplish specific educational objectives. 
 
- 8- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
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 ofthese 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. 
Governmental funds are accounted for using the modified accrual basis ofaccounting under which: 
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are property taxes, intergovernmental grants and investment income. 
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 of these contracts. During fiscal year 2000, a substantial number of personnel of the Board were employed for a one hundred and ninety day period beginning in late August 1999 and ending in early June 2000. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1999 and ending in August 2000. State grants to fund the State's share of these 
contracts were disbursed from the Georgia Department ofEducation to the Board in the same twelve 
months. As ofJune 30, 2000, compensation under these employment contracts had been earned, but two ofthe twelve monthly payments, due for July and August 2000, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30, 2000. Also, the State's portion ofthe compensation paid in July and August 2000 was received and recorded as revenue in the fiscal year subsequent to June 30, 2000. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1999, were recorded in the year ended June 30, 2000. Generally accepte.. d 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. 
 
- 9- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
BUDGET 
 
The Dooly County Board of Education's budget is a complete financial plan for the Board's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level ofbudget control was established by the Board at the aggregate level. The budget for governmental funds was prepared on a basis other than generally accepted accounting principles. 
 
The budget process begins when the Board's administration prepares a tentative budget for the Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at least once in a newspaper of general circulation in the locality. At the next called meeting of the Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final school budget. This final budget is then submitted, in accordance with provisions of the Quality Basic Education Act, OCGA Section 20-2-167(c), to the Georgia Department of Education. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year-end. 
 
The Statement of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual presents actual and budgeted data for the General Fund and Special Revenue Fund. To facilitate comparison with the budget, the following adjustments have been made to fund balance as reflected on Exhibit "B" of this report: 
 
Special Revenue 
Fund 
 
FUND BALANCE JULY 1, 1999 
 
$ 517,509.95 
 
Adjustments 
 
Inventories- July 1, 1999 
 
 
 
Food 
 
Donated Commodities 
 
Purchased Foods 
 
-15,463.48 -7,767.53 
 
Fund Balance July 1, 1999 (Budget Basis) 
 
$ 494,278.94 
 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
 
-60,885.95 
 
FUND BALANCE JUNE 30, 2000 (Budget Basis) 
 
 
- 10- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIDIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30,2000 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
CASH AND CASH EQUIVALENTS 
 
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws OCGA 45-8-14 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. 
 
RECEIVABLES 
 
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed and other receivables disclosed from infmmation 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 Dooly County Board of Commissioners fixed the property tax levy for the 1999 tax year (calendar year) on September 23, 1999 (levy date). Taxes were due on December 20, 1999. The lien date for property taxes was January 1, 1999. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 2000. The Dooly County Tax Commissioner bills and collects the property taxes fur the Board of Education, withholds 2.5% of taxes collected as a fee for tax collection and remits the balance oftaxes collected to the Board. 
 
The tax millage rate levied for the 1999 tax year (calendar year) for the Dooly County Board of 
 
Education was as follows (a mill equals $1 per thousand dollars of assessed value): 
 
- 
 
 
 
School Operations 
 
16.80 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 (first-in, first:.out). 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 ofpurchase. 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. 
 
- 11- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
COMPENSATED ABSENCES 
Compensated absences represent obligations of the Board relating to employees' rights to receive compensation for future absences based upon service already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as this amount is deemed immaterial to the general purpose financial statements. 
Additionally, the dollar value of accumulated compensated absences at June 30, which will be payable from future resources has not been recorded in the General Long-Term Debt Account Group as this liability is also deemed to be immaterial to the fair presentation ofthese financial statements. 
INTERFUND TRANSACTIONS 
The Board has the following types of interfund 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 
Tot-al 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 riot present financial position or results ofoperations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 
Note 2: DEPOSITS 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum ofmoney which has not been secured by surety bond, by guarantee ofinsurance, or by collateral. The aggregate ofthe face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction ofthe amount ofdeposit insurance. Ifa depository elects the pooled method (OCGA 45-8-13.1) the aggregate ofthe market value ofthe securities pledged to secure a pool ofpublic funds shall be not less than 110 percent ofthe daily pool balance. OCGA Section 45-8-11 (b) provides an officer holding public funds may, in his discretion, waive the requirement for security in the case ofoperating funds placed in demand deposit checking accounts. 
- 12- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHffiiT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 2: DEPOSITS 
Acceptable security for deposits consists of any one of or any combination of the following: 
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia, 
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, 
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia, 
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia, 
(5) Bonds of any 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 ofdevelopment authorities created by the laws ofthe State of Georgia, and 
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest or 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 30,2000, the bank balances were $3,713,554.13. The amounts ofthe 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, 2000, as follows: 
 
- 13- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIDIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 2: DEPOSITS 
 
Risk Category 
 
Bank Balance 
 
1 
 
$ 300,000.00 
 
2 
 
1,411,830.94 
 
3 
 
2,001,723.19 
 
Total 
 
$3.713,554.13 
 
Note 3: NON-MONETARY TRANSACTIONS 
 
The Board receives food commodities from the United States Department ofAgriculture (USDA) for school breakfast and lunch programs. These commodities are recorded at their Federally assigned value. See Note 1- Inventories 
 
Note 4: RISK MANAGEMENT 
 
The Board is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster and unemployment compensation. 
 
The Board has obtained commercial insurance for risk ofloss associated with torts and assets. The Board has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Board's insurance coverage in any of the past three years. 
 
The Board has elected to self-insure for all losses related to natural disaster. In addition, the Board has elected to self-insure for errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Board has not experienced any losses related to these risks in the past three years. 
 
The Board is self-insured with regard to unemployment compensation claims. The Board accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated. The Board experienced no claims during the past two years. 
 
The Board participates in the Georgia Education Workers' Compensation Trust, a public entity risk pool organized on December 1, 1991, to develop, implement and administer a program ofworkers' compensation self-insurance for its member organizations. The Board pays an annual premium to the Trust for its general insurance coverage. Additional insurance coverage is provided through an agreement by the Trust with the United States Fidelity and Guaranty Company to provide coverage for potential losses sustained by the Trust in excess of $250,000.00 loss per occurrence, up to $2,000,000.00. 
 
- 14- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 4: RISK MANAGEMENT 
 
The Board has purchased surety bonds to provide additional insurance coverage as follows: 
 
Position Covered 
 
Amount 
 
Superintendent Each Principal Each Assistant Principal Director of Elementary Education Federal Programs Director  Assistant Superintendent Business Manager Assistant Principal - Director 
of Special Education All Other Employees 
 
$ 45,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 
$ 10,000.00 $ 5,000.00 
 
Note 5: ON-BEHALF PAYMENTS 
 
The Board has recognized revenues and expenditures in the amount of $210,165.45 for health insurance and retirement contributions paid on the Board's behalfby the following State Agencies. 
 
Georgia Department of Education Paid to the Georgia Department of Community Health For Health Insurance ofNon-Certified Personnel In the amount of$167,113.99 
 
 
Paid to the Teachers Retirement System of Georgia For Teachers Retirement System {TRS) Employer's Cost In the amount of $8,519.46 
 
Office of Treasury and Fiscal Services Paid to the Public School Employees Retirement System For Public School Employees Retirement (PSERS) Employer's Cost In the amount of$34,532.00 
 
Note 6: CONTINGENT LIABILITIES 
 
Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Board believes that such disallowances, if any, will be immaterial to its overall financial position. 
 
- 15- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHffiiT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 6: CONTINGENT LIABILITIES 
The Board is a defendant in various legal proceedings pertaining to matters incidental to the performance of routine Board operations. The ultimate disposition of these proceedings is not presently determinable, but is not believed to be material to the general purpose financial statements. 
Note 7: SUBSEQUENT EVENTS 
On September 19, 2000, the voters of Dooly County voted in favor of a Special Purpose Local Option Sales Tax referendum for educational purposes. The imposition ofthe tax approved by the voters, as stated on the Official Ballot ofDooly County, is as follows: 
"Shall a special one percent sales and use tax be imposed in Dooly County for a period oftime not to exceed 20 calendar quarters and for the raising of not more than $5,625,597.00 for the purpose of funding the acquisition and construction of a Pre-K through Grade 8 elementary and middle school and renovation, repair, and improvement of existing schools and related facilities? If imposition ofthe tax is approved by the voters, such vote shall also constitute approval of the issuance of general obligation debt of Dooly County School District in the principal amount of $4,300,000.00 for the above purposes." 
Note 8: ACCUMULATED EMPLOYEES' LEAVE 
All twelve month employees ofthe Dooly County Board ofEducation earn annual leave at a rate of .8333 days per month. Annual leave may be accumulated up to ten days. Unused leave, up to the maximum accumulation, is paid to employees at their current rate of pay, upon retirement or tetmination of employment. See Note 1 - Compensated Absences 
Note 9: 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 ofGeorgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts. 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Board who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.29% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows: 
- 16- 
 
 DOOLY COUNTY BOARD OF EDUCATION 
 
EXHffiiT "D" 
 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2000 
 
Note 9: RETIREMENT PLANS 
Fiscal Year 
2000 1999 1998 
 
Percentage Contributed 
100% 100% 100% 
 
Required Contribution 
$ 837,529.59 $ 830,198.19 $ 767,330.01 
 
 
 
 
 
 
- 
 
 
- 17- 
 
 
 DOOLY COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30. 2000 
 
ASSETS 
Cash and Cash Equivalents 
Accounts Receivable 
Inventories Food Donated Commodities Purchased Food 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
$ 
 
402,150.98 $ 
 
58,486.08 
 
26,975.17 
 
8,102.41 14 580.24 
 
Total Assets 
 
$ ===58:!:,4=8=6..0..8. == 
 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
Cash Overdraft Accounts Payable Salaries Payable 
 
Total Liabilities 
 
FUND EQUITY 
 
- 
 
 
 
Fund Balances Reserved For Continuation of Federal Programs 
For Inventories Food Donated Commodities Purchased Food 
Unreserved Undesignated 
 
Total Fund Equity 
 
Total Liabilities and Fund Equity 
 
$ 
 
7,149.10 $ 
 
13,634.56 
 
  
 
33,893.56 
 
44,851.52 
 
$ 
 
41,042.66 $ _ _....:5~8J...:,4~86=.:.::.;08~ 
 
$ 
 
8,102.41 
 
14,580.24 
 
388,083.49 $ ----=-=0.::.;00~ 
 
$ 
 
410,766.14 $ _ _ _ _0=..:.::.;00~ 
 
$ 
 
 
451 ,808.80 $ 
 
58,486.08 
 
- - - -- ------ 
 
-------- 
 
See notes to the general purpose financial statements. - 18- 
 
 EXHIBIT "E" 
 
FEDERAL 
PROGRAMS 
 
TOTALS 
JUNE 30, 2000 JUNE 30, 1999 
 
$ 
 
460,637.06 $ 
 
589,551.79 
 
$ 
 
173,559.14 
 
200,534.31 
 
109,224.12 
 
8,102.41  14 580.24 
 
15,463.48 7 767.53 
 
$ 
 
$ =====7=220:!0,0;;,;;;0=6.=92= 
 
$ 
 
29,119.54 $ 
 
29,119.54 
 
23,470.22 
 
44,253.88 $ 
 
48,648.16 
 
75,659.88 
 
154,404.96 
 
155,848.81 
 
$ 
 
128,249.64 $ 
 
2271778 o38 $ _ _..:2::.::0;_:.4..:.4.:::.;96::.:_9:..:7:._ 
 
$ 
 
45,309.50 $ 
 
45,309.50 $ 
 
33,046.56 
 
8,102.41 14,580.24 
 
15,463.48 7,767.53 
 
0.00 
 
388,083.49 
 
461,232.38 
 
$ 
 
45,309.50 $ 
 
456,075.64 $ _ __:5~1'-!..7~,5~09:::.:_.~95~ 
 
$ 
 
173,559.14 $ 683,854.02 -- ---~-------- $ - - - -72-2-,006--.-92 
 
- 19- 
 
 DOOLY COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 2000 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation Community Services Operations 
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 Period Donated Commodities Purchased Food 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
$ 
 
61,954.00 $ 
 
447,350.60 
 
813,831.16 
 
151,623.75 
 
$ 1'027,408.91 $ _ _4.;_4;.:_7.z.3;":,"'50.:;.;..;;;..60~ 
 
$ 
$ 1'100,557.80 
 
359,523.42 
52,883.54 603.23 
6,376.44 14,114.11 
13,462.00 
387.86 
 
$ 
 
1'1 00,557.80 $ _ _4.:..;4:.:...7....::,3:.:::.50:::.:.:::.;60~ 
 
$ 
 
-73,148.89 $ 
 
 0.00 
 
$ 
 
-73,148.89 $ 
 
0.00 
 
484,463.39 
 
0.00 
 
-7,361.07 6,812.71 
 
FUND BALANCE JUNE 30 See notes to the general purpose financial statements. 
-20- 
 
$ 
 
410 766.14 $ --- 
 
0.00 
--~ 
 
 EXHIBIT "F" 
 
FEDERAL 
PROGRAMS 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 2000 
 
JUNE 30, 1999 
 
$ 
 
509,304.60 $ 
 
533,429.53 
 
$ 1'163,295.66 
 
1,977,126.82 
 
1,733,298.07 
 
7,500.00 
 
159,123.75 
 
139,242.85 
 
$ 1'170,795.66 $ 2,645,555.17 $ 2,405,970.45 
 
$ 
 
792,132.67 $ 1,151,656.09 $ 1,114,703.60 
 
6,514.04 310,119.93 
645.90 17,994.12 23,189.83 7,888.00 1,000.00 21,960.22 50,669.22 
 
59,397.58 310,723.16 
645.90 24,370.56 37,303.94 
7,888.00 14,462.00 21,960.22 51,057.08 1! 100,557.80 
 
63,243.41 131,711.55 
25,669.85 32,781.82 
21,929.74 27,168.43 54,794.31 895,539.23 25,000.00 
 
 
 
$ 1,232,113.93 $ 2,780,022.33 $ 2,392,541.94 
 
 
 
$ 
 
-61,318.27 $ 
 
-134,467.16 $ 
 
13,428.51 
 
73,581.21 
 
73,581.21 
 
42,949.57 
 
$ 
 
12,262.94 $ 
 
-60,885.95 $ 
 
56,378.08 
 
33,046.56 
 
517,509.95 
 
 
457,631.61 
 
-7,361.0( 6,812.71 
 
3,373.54 126.72 
 
$ 
 
45,309.50 $ 
 
-~- 
 
-----~ ~-~-- 
 
~ 
 
456,075.64 $ ......~5;;,:1~7~,5~09~~95::.,. 
 
- 21 - 
 
 r - - - - - - - - -  -- 
 
DOOLY COUNTY BOARD OF EDUCATION COMBINING BALANCE SHEET CAPITAL PROJECTS FUND JUNE 30, 2000 
 
EXHIBIT "G" 
 
ASSETS Cash and Cash Equivalents 
 
REGULAR 
 
GEORGIA STATE FINANCING AND 
INVESTMENT COMMISSION 
 
TOTALS JUNE 30, 2000 JUNE 30, 1999 
 
$ 894,317.61 $ 
 
5,227.35 $ 899,544.96 $ 729,891.80 
 
FUND EQUITY 
 
Fund Balances 
 
Reserved For State Capital Outlay Projects 
 
Unreserved 
 
Undesignated 
 
$ 
 
$ 
894,317.61 
 
5,227.35 $ 
0.00 
 
5,227.35 $ 
894,317.61 
 
5,227.35 724,664.45 
 
Total Fund Equity 
 
$ 
 
$ $ $ 894,317.61 
 
5,227.35 
- -- --- -------- - --- 
 
899,544.96 
 
-- -- 
 
-- 
 
--- -- 
 
729,891.80 
 
  
 
 
 
See notes to the general purpose financial statements. 
 
 
 
-22- 
 
 DOOLY COUNTY BOARD OF EDUCATION COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
CAPITAL PROJECTS FUND YEAR ENDED JUNE 30, 2000 
 
EXHIBIT "H" 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
EXPENDITURES 
Capital Outlay Salaries Employee Benefits Building and Building Improvements Equipment 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
FUND BALANCE JULY 1 
 
REGULAR 
 
GEORGIA STATE FINANCING AND 
INVESTMENT COMMISSION 
 
TOTALS YEAR ENDED JUNE 30, 2000 JUNE 30, 1999 
 
$ 7,305.00 $ 
22,791.59 348,986.37 
$ 379,082.96 $ 
 
0.00 $ 0.00 $ 
 
7,305.00 22,791.59 348,986.37 $ 
379,082.96 $ 
 
300,000.00 300,000.00 
 
$ 2,598.48 $ 
198.78 206,632.54 
$ 209,429.80 $ $ 169,653.16 $ 
724,664.45 
 
0.00 $ 
0.00 $ 0.00 $ 
5,227.35 
 
2,598.48 198.78 
206,632.54 $ 
 
46,138.55 4 197.00 
 
209,429.80 $ _ ___:5:::::0.1!:,3:.::.35::::.:::::.:55::.... 
 
169,653.16 $ 249,664.45 
 
729,891.80 
 
480,227.35 
 
FUND BALANCE JUNE 30 
 
$ 899,544.96 $ 729,891.80 
 
 
 
 
 
 
See notes to the general purpose financial statements. 
 
-23- 
 
 DOOLY COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30, 2000 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
NUMBER 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
Agriculture, U. S. Department of Child Nutrition Cluster Pass-Through From Georgia Department of Education Food and Nutrition Program Food Services School Breakfast Program National School Lunch Program 
Total Child Nutrition Cluster 
 
 10.553  10.555 
 
N/A 
 
$ 245,651.24 
 
N/A 
 
507,614.80 $ 
 
. $ 753,266.04 $ 
 
(2) 1,050,224.25 (3) 
1,050,224.25 
 
Other Programs Pass-Through From Georgia Department of Education Food and Nutrition Program Food Distribution Program (1) Pass-Through From Office of School Readiness Food and Nutrition Program Child and Adult Care Food Program 
Total U. S. Department of Agriculture 
 
10.550 10.558 
 
N/A 
 
50,333.55 
 
50,333.55 
 
N/A 
 
10,231.57 
 
(2) 
 
$ 813,831.16 $ 
 
1,100,557.80 
 
Education, U. S. Department of Special Education Cluster Pass-Through From Georgia Department of Education Individuals with Disabilities Education Act Part B - Special Education Flow Through Capacity Building Improvement 
Total Special Education Cluster 
 
84.027 84.173 
 
N/A 
 
$ 97,415.26 $ 
 
N/A 
 
3,280.00 
 
$ 100,695.26 $ 
 
86,483.13 3,280.00 
89,763.13 
 
Other Programs Direct Impact Aid Pass-Through From Georgia Department of Education Comprehensive School Reform Demonstration Project Elementary and Secondary Education Act Title I Grants to Local Educational Agencies Title II Eisenhower Professional Development Title Ill Technology Literacy Challenge Fund Grants Title VI Innovative Education Program Strategies Class Size Reduction Vocational Education - Basic Grants to States High School Program Basic Grant Pass-Through From Chattahoochee-Flint Regional Educational Service Agency Elementary and Secondary Education Act Title I Migrant Education 
 
84.041 84.332a 
 84.010 
84.281 84.318 84.298 84.340 
84.048 
84.011 
 
Total U. S. Department of Education 
 
2,322.40 
 
(5) 
 
NIA 
 
210,000.00 
 
210,000.00 
 
NIA 
 
600,116.93 
 
602,054.. 14 
 
N/A 
 
16,000.00 
 
16,000.00 
 
N/A 
 
36,753.14 
 
36,753.14 
 
NIA 
 
18,924.00 
 
18,924.00 
 
N/A 
 
59,601.00 
 
69,601.00 
 
N/A 
 
36,968.08 
 
41,200.06 (3) 
 
N/A 
 
25,677.96 
 
25,751.99 (3) 
 
$ 1,117,058.77 $ . 1,110,047.46 
 
-24- 
 
 DOOLY COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
YEAR ENDED JUNE 30. 2000 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
NUMBER 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
Federal Emergency Management Agency Through Office of the Governor Disaster Assistance 
 
83.544 
 
N/A 
 
$ 22,791.59 
 
(4) 
 
Health and Human Services, U. S. Department of Through Human Resources, Georgia Department of Temporary Assistance for Needy Families 
 
93.558 
 
N/A 
 
$ 28,897.64 $ 
 
28,554.57 
 
 
Labor, U. S. Department of 
 
Pass-Through From Chattahoochee-Flint Regional  
 
Educational Service Agency 
 
Job Training Partnership Act 
 
Summer 1999 
 
17.250 
 
N/A 
 
$ 13,157.49 $ 
 
13,157.49 
 
Defense, U. S. Department of Direct Department of the Army R.O.T.C. Program 
 
$ 35,401.80 
 
(4) 
 
Total Federal Financial Assistance 
N/A = Not Available 
 
$ 2,031 '138.45 $ _ _2;;;:,,2:;,;5;;;2.:,;;,3.;,;17~.3;;;;;,2 
 
Notes to the Schedule of Expenditures of Federal Awards 
 
(1) The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the current fiscal year. 
(2) Expenditures for the Child and Adult Care Food Program and the School Breakfast Program were not maintained separately and are included in the 2000 National School Lunch Program. 
(3) Expenditures for this program include State, and/or Other Funds. Expenditures are not maintained by fund source. 
(4) Expenditures on this program were not maintained by fund source. (5) Funds earned on this program do not require reporting of expenditures. . 
 
Major Programs are identified by an asterisk (*) in front of the CFDA number. 
 
The Board did not provide Federal Assistance to any Subrecipient. 
 
The accompanying schedule of expenditures of Federal awards Includes the Federal grant activity of the Dooly County Board of Education and is presented on the modified accrual basis of accounting which is the basis of accounting used in the presentation of the general purpose financial statements. 
 
 
 
See notes to the general purpose financial statements. 
 
-25. 
 
 DOOLY COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000 
 
SCHEDULE "2" 
 
AGENCY/FUNDING 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
CAPITAL 
 
GENERAL 
 
REVENUE PROJECTS 
 
FUND 
 
FUND 
 
FUND 
 
TOTAL 
 
GRANTS 
 
Education, Georgia Department of 
 
Quality Basic Education 
 
General and Career Education Programs 
 
Special Education Programs 
 
Remedial Education Program 
 
Media Center Programs 
 
Staff Development Programs 
 
Indirect Cost 
 
Pupil Transportation 
 
 
 
Regular 
 
Bus Replacement 
 
Middle School Incentive Program 
 
Special Instructional Assistance 
 
In-School Suspension 
 
Mid-term Adjustment 
 
Migrant Mid-term Adjustment 
 
Counselors Grades 4 and 5 
 
Technology Specialist 
 
Local Five Mill Share 
 
Educational Equalization Funding Grant 
 
Food Services 
 
Vocational Education 
 
Other State Programs 
 
At-Risk Summer School Program 
 
Health Insurance 
 
Mentor Teacher Program 
 
Remedial Summer School Program 
 
Teachers' Retirement 
 
Lottery Programs 
 
Assistive Technology 
 
Computers in the Classroom 
 
$ 4,271,061.00 
469,510.00 104,079.00 173,359.00 43,675.00 1,086,036.00 
294,791.00 93,047.00 
138,309.00 434,938.00 
72,227.00 31,369.00 
1,538.00 16,051.00 28,842.00 -884,210.00 412,001.00 
$ 61,954.00 
58,244.13 
10,623.85 167,113.99 
2,916.00 4,856.03 8,519.46 
10,181.88 53,000.00 
 
$ 4,271,061.00 
469,510.00 104,079.00 173,359.00 43,675.00 1,086,036.00 
294,791.00 93,047.00 
138,309.00 434,938.00 
72,227.00 31,369.00 
1,538.00 16,051.00 28,842.00 "884,21 0.00 412,001.00 61,954.00 58,244.13 
10,623.85 167,113.99 
2,916.00 4,856.03 8,519.46 
10,181.88 53,000.00 
 
Office of the Governor Disaster Relief 
 
$ 7,305.00 
 
7,305.00 
 
Human Resources, Georgia Department of Family Connections 
 
50,000.00 
 
50,000.00 
 
Office of School Readiness Pre-Kindergarten Program 
 
384,168.72 
 
384,168.72 
 
Office of Treasury and Fiscal Services Public School Employees Retirement 
 
34,532.00 
 
34,532.00 
 
CONTRACTS Education, Georgia Department of Middle School After-School/Summer Program Georgia's Reading Challenge Program 
 
42,001.59 37,731.00 
 
42,001.59 37,731.00 
 
$ 7,203,161.05 $ 509,304.60 $ 7,305.00 $ 7,719,IT0.65 
 
See notes to the general purpose financial statements. 
 
-26- 
 
 DOOLY COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS- OVERALL 
GENERAL FUND- QUALITY BASIC EDUCATIOf\1 PROGRAMS YEAR ENDED JUNE 30, 2000 
 
SCHEDULE "3" 
 
Minimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis 
Salaries Operations 
Less: Expenditures for Media Center Programs in Excess of Total Media Allotment 
Expenditures per Audit 
Amount of Underexpenditure for Total Allotment 
 
FOURTEEN WEIGHTED AND MEDIA CENTER 
PROGRAMS 
 
100% TEST FOR OPERATIONS PORTION OF FOURTEEN WEIGHTED PROGRAMS 
 
$ 
 
5,049,378.00 $ _ _.....;1:...::.54..:..!'..:.:12::.=06~.=0 
 
$ 
 
5,447,860.80 
 
31 0,847.40 $ _ _--=.27:..:3:.z.;,6~7..::.6.:...:.1=3 
 
$ 
 
5,758,708.20 
 
-59,650.81 
$ _ _...::5::.!.:6,:.:9:.::9.!.0::,.:::5.:....:7:::;39~ 
 
$ 
 
0.00 $ ====..;;;0.:.0=0 
 
 
 
 
See notes to the general purpose financial statements. - 27 - 
 
 DOOLY COUNTY BOARD OF EDUCATION ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS- BY PROGRAM 
GENERAL FUND- QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30, 2000 
 
GENERAL AND CAREER EDUCATION PROGRAMS Kindergarten (*) Grades 1 - 3 (*) Sub-Total - K-3 Grades 4 - 5 (*) Grades 6 - 8 (*) Grades 9- 12 (*) High School Laboratories (*) Vocational Education Laboratories (*) Total General and Career Education Programs 
SPECIAL EDUCATION PROGRAMS Regular Programs Category II (*) Category Ill (*) Category IV (*) Sub-Total - Regular Category VI (Gifted) (*) Total Special Education Programs 
REMEDIAL EDUCATION PROGRAM C*l 
Total Fourteen Weighted Programs MEDIA CENTER PROGRAMS 
Salaries Operations 
Total Media Center Programs 
 
ALLOTMENTS FROM GEORGIA DEPARTMENT OF 
 
REQUIRED 
 
ORIGINAL 
 
% 
 
ORIGINAL 
 
MID-TERM 
 
$ 
 
451,748.00 
 
$ 
 
406,573.20 $ 
 
0.00 
 
1,296,515.00 
 
1,166,863.50 
 
$ 1,748,263.00 90 $ 1,573,436.70 $ 
 
0.00 
 
478,293.00 90 
 
430,463.70 
 
15,000.00 
 
844,406.00 90 
 
759,965.40 
 
569,424.00 90 
 
512,481.60 
 
235,631.00 90 
 
212,067.90 
 
16,369.00 
 
395,044.00 90 
 
355,539.60 
 
$ 4,271,061.00 
 
$ 3,843,954.90 $ _ _.,::3..:..z1.~36::::9::.::.0:::..0 
 
$ 
 
416,200.00 
 
$ 
 
374,580.00 $ 
 
0.00 
 
$ 
 
416,200.00 90 $ 
 
374,580.00 $ 
 
0.00 
 
53,310.00 90 
 
47,979.00 
 
$ 
 
469,510.00 
 
$ 
 
422,559.00 $ _ _ _~0::,::.00:::.. 
 
$ 
 
104,079.00 90 $ 
 
93,671.10 $ _ _ ___:::0::.::.0:::..0 
 
$ 4,844,650.00 
 
$ 4,360,185.00 $ _ _,.::3:.!1t:::,3::::69::;:.0~0 
 
$ 
 
140,278.00 90 $ 
 
126,250.20 $ 
 
0.00 
 
33,081.00 100 
 
33,081.00 
 
$ 
 
173,359.00 
 
$ 
 
159,331.20 $ _ _ ___:::0::.::.0:::..0 
 
Total Fourteen Weighted and Media Center Programs $ 
 
5,018,009.00 
~--- -~----- 
 
STAFF DEVELOPMENT PROGRAMS 
Cost of Instruction Professional Development 
 
$ 
 
14,195.00 
 
29,480.00 
 
$ - -- --4-,-5-1-9--,-51-6-.-2-0- $ . - - - -31,369-.00 
 
$ 
 
14,195.00 $ 
 
0.00 
 
29,480.00 
 
0.00 
 
Total Staff Development Programs (*) Identifies Fourteen Weighted Programs. 
 
$ 
 
43,675.00 100 $ -- --4-3-,-67-5-.-0-0- $ 
 
---- -0-.00 
 
 
 
See notes to the general purpose financial statements. 
 
- 28 - 
 
 SCHEDULE "4" 
 
EDUCATION TOTAL 
REQUIRED 
 
ACTUAL EXPENDITURES 
 
SALARIES 
 
OPERATIONS 
 
TOTAL 
 
AMOUNT OF UNDEREXPENDITURE 
FOR REQUIRED ALLOTMENT 
 
$ 
 
406,573020 $ 
 
520,587088 $ 
 
13,934020 $ 
 
534,522008 
 
1 '166,863050 
 
1,011,329015 
 
35,694041 
 
1,047,023056 
 
$ 1,573,436070 $ 1,531,917003 $ 
 
49,628061 $ 1,581,545064 $ 
 
0000 
 
445,463070 
 
565,513046 
 
32,483074 
 
597,997020 
 
0000 
 
759,965040 
 
952,397065 
 
65,231047 
 
1,017,629012 
 
0000 
 
512,481060 
 
661,0n.21 
 
81,671044 
 
742,748065 
 
OoOO 
 
228,436o90 
 
329,538002 
 
13,161o90 
 
342,699092 
 
0000 
 
355,539060 
 
418,705014 
 
20,019092 
 
438,725006 
 
0000 
 
$ 3,875,323090 $ 4,459,148051 $ 
 
262,197008 $ 4,721,345059 
 
$ 
 
374,580000 
 
$ 
 
$ 
 
374,580000 $ 
 
47,979000 
 
$ 
 
422,559o00 $ 
 
$ 
 
93,671010 $ 
 
$ . 4,391,554000 $ 
 
266,094072 $ 275,134091 
1,827048 
543,057011 $ 
47,992097 
591 ,050008 $ 
201 ,823o67 $ 
5,252,022026 $ 
 
5,325057 $ 4,625010 
 
271,420029 279,760.01 
1,827048 
 
9,950067 $ 
 
553,007078 
 
445044 
 
48,438041 
 
10,396011 $ _ __,:6~0..:..:1..:.;44.:.:6~10 ~9 
 
1,082094 $ 
 
202,906061 
 
273,676013 $ 5,525,698039 
 
0000 OoOO 
0000 
0 
 
$ 
 
126,250020 $ 
 
195,838054 
 
$ 
 
195,838054 
 
OoOO 
 
33,081000 - - - - - - $ _ _.:::3.:.,7.:.;17:..:1.::02:!..7 
 
37,171027 
 
OoOO 
 
$ 
 
159,331020 $ 
 
195,838054 $ 
 
37'171027 $ _ __,:2~3.;;.,3,.:;00:..:9;.;.;:o8:..;,.1 
 
$ 5,447,860080 $ 
 
310,847040 $ 5,758,708020 $=======0=0=00= 
 
0 
 
$ 
 
14,195000 
 
29,480000 
 
$ 
 
14,195000 $ 
 
14,195o00 
 
29,480000 
 
29,480o00 
 
$ ===43=,6=7=5=oo,..o 
 
$ 
 
43,6-7--5--o-00 $ 
 
-4-3-,-6-7-5~ o--00. s...........................=--0-oO=O 
 
- 29 - 
 
 SECTION II COMPLIANCE AND INTERNAL CONTROL REPORTS 
 
 
 RussELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
June 12, 2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board ofEducation 
 
and Superintendent and Members of the Dooly County Board of Education 
 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
 
Ladies and Gentlemen: 
 
We have audited the financial statements ofDooly County Board ofEducation as ofand for the year ended June 30, 2000, and have issued our report thereon dated June 12, 2001. 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 auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 
 
Compliance 
 
 
 
. 
As part of obtaining reasonable assurance about whether Dooly County Board of Education's financial statements are free of material misstatement, we perfmmed tests of its compliance with certain provisions oflaws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination offinancial statement amounts. However, providing an opinion on compliance with those provisions was not an objective ofour audit, and accordingly, we do not express such an opinion. The results ofour tests disclosed no instances ofnoncompliance that are required to be reported under Government Auditing Standards. 
 
Internal Control Over Financial Reporting 
 
In planning and performing our audit, we considered Dooly County Board of Education's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal 
 
2000YB-40A 
 
 control over financial reporting. However, we noted a certain matter involving the internal control over financial reporting and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control over financial reporting that, in ourjudgment, could adversely affect Dooly County Board of Education's ability to record, process, summarize and report financial data consistent with assertions of management in the financial statements. The reportable condition is described in the accompanying Schedule ofFindings and Questioned Costs as item FS-6461-00-01. 
A material weakness is a condition in which the design or operation ofone or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the notmal course of perfonning their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions, and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, the reportable condition noted above is also considered to be a material weakness. 
This report is intended solely for the information and use of management, members of the Dooly County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
.....--.R....e..s.pectfully submitted, 
~- 
 
W. Hinton Auditor 
RWH:gp 
2000YB-40A  
 
 RussELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
June 12, 2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board ofEducation 
and Superintendent and Members of the Dooly County Board of Education 
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 
Ladies and Gentlemen: 
Compliance 
We have audited the compliance ofDooly County Board ofEducation with the types ofcompliance 
requirements described in the US. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each ofits major Federal programs for the year ended 
June 30, 2000. Dooly County Board of Education's major Federal programs are identified in the accompanying Schedule ofFindings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major Federal programs is the responsibility ofDooly County Board ofEducation's management. Our responsibility is to express an opinion on Dooly County Board of Education's compliance based on our audit. 
We conducted our audit ofcompliance in accordance with auditing standards generally accepted in the United States ofAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States; and OMB Circular A- 
133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and 
OMB Circular A-133 require that we plan and perfonn the audit to obtain reasonable assurance about whether noncompliance with the types ofcompliance requirements referred to above that could 
have a direct and material effect on a major Federal program occurred. An audit includes examining, 
on a test basis, evidence about the Dooly County Board of Education's compliance with those requirements and perfonning such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal detennination on Dooly County Board of Education's compliance with those requirements. 
2000SA-10A 
 
 In our opinion, the Dooly County Board of Education complied, in all material respects, with the requirements referred to above that are applicable to each ofits major Federal programs for the year ended June 30, 2000. 
 
Internal Control Over Compliance 
 
The management of Dooly County Board of Education is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to Federal programs. In planning and perfonning our audit, we considered Dooly County Board ofEducation's internal control over compliance with requirements that could have a direct and material effect on a major Federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. 
 
Our consideration ofthe internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation ofone or more ofthe internal control components does not reduce to a relatively low level of risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major Federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. 
 
This report is intended solely for the infmmation and use of management, members of the Dooly County Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
 
 
 
RWH:gp 2000SA-10A 
 
Respectfully submitted, 
 
~ .:::.;..... 
..,u W. Hinton State Auditor 
 
 
 
 
 SECTION ill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 
 DOOLY COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-6461-98-02 FS-6461-99-0 1 
 
Further Action Not Warranted Unresolved - See Corrective Action/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-6461-99-01 
 
We concur with this finding. The Board has begun to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. However, these procedures will not be plac~d in operation until fiscal year 2002 or possibly fiscal year 2003. 
 
PRIOR YEAR FEDERAl, AWARD FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FA-6461-98-01 FA-6461-99-01 
 
 
Further Action Not Warranted Previously Reported Corrective Action Implemented 
 
 
 
 
 
 
 SECTION IV FINDINGS AND QUESTIONED COSTS 
 
 
- 
 
 
 
 
 
 
 
 DOOLY COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
 
I SUMMARY OF AUDITOR'S RESULTS 
 
1. Type ofReport Issued on the Financial Statements The auditor's opinion on the Dooly County Board of Education's financial statements was qualified for various departures from generally accepted accounting principles. 
 
2. Reportable Conditions in Internal Control Disclosed by the Audit of the Financial Statements The audit report for the Dooly County Board of Education disclosed a financial statement reportable condition related to the following control category. 
 
General Fixed Assets 
 
The reportable condition described above is considered to be a material weakness. 
 
3. Noncompliance Material to the Financial Statements The audit ofthe Dooly County Board ofEducation disclosed no instances ofnoncompliance that were deemed to be material to the financial statements. 
 
4. Reportable Conditions in Internal Control Over Maior Programs 
 
v 
 
. 
 
The audit report for the Dooly County Board of Education did not disclose any reportable 
 
conditions in internal control over major programs. 
 
5. Type of Report Issued on Compliance for Major Programs The auditor's opinion on the Dooly County Board ofEducation's report on compliance with requirements applicable to major programs was unqualified. 
 
6. Audit Findings Required to be Reported by Section .510(a) ofOMB Circular A-133 The Dooly County Board ofEducation's audit did not disclose audit findings required to be reported by section .510(a) ofOMB Circular A-133. 
 
. 7. Major Programs 
 
. 
 
Federal awards audited as major programs are as follows: 
 
10.553 Food and Nutrition Program- Food Services- School Breakfast Program 
 
10.555 Food and Nutrition Program- Food Services- National School Lunch Program 
 
84.010 Elementary and Secondary Education Act- Title I- Grants to Local Educational 
 
Agencies 
 
8. Type "A" Program Dollar Threshold The dollar threshold for type "A" programs was $300,000.00. 
 
9. Low Risk Auditee The Dooly County Board of Education did not qualify as a low risk auditee as defined by Section .530 ofOMB Circular A-133. 
 
 
- 1- 
 
 
 
 DOOLY COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Reportable Condition - Material Weakness Repeated From Prior Year Finding Control Number: FS-6461-00-01 The Dooly County Board of Education did not maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. The condition results in the general purpose financial statements of the Board being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Board to establish accounting controls and procedures to provide for maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofland, buildings and equipment owned by the Board and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. 
> 
> 
 
- 2-