HANCOCK COUNTY BOARD OF EDUCATION 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
- INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURF'OSE 
FINANCIAL STATEMENTSAND SWPLEMENTARY INFORMATION SCHEDULEOF FEDERAL FINANCIAL ASSISTANCE 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS- OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES AND ACCOUNT GROUP 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
GOVERNMENTALFUND TYPES 
 
C 
 
COMBINED STATEMENTOF REVENUES, EXPENDITURESAND 
 
CHANGES IN FUND BALANCES - ACTUAL AND BUDGET 
 
GOVERNMENTAL FUND TYPES 
 
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
ADDITIONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
F 
 
COMBININGSTATEMENTOF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
CAPITAL PROJECTS FUND 
 
G 
 
COMBININGBALANCE SHEET 
 
H 
 
COMBININGSTATEMENTOF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
SCHEDULES 
 
1 SCHEDULEOF FEDERAL FINANCIAL ASSISTANCE 
 
2 ANALYSIS OF CASH AND CASH EQUIVALENTS 
 
3 ACCOUNTS RECEIVABLE 
 
4 DEBT SERVICEREQUIREMENTS TO MATURITY 
 
SCHEDULEOF REVENUE 
 
5 
 
STATE R M D S 
 
6 
 
LOCAL AND OTHER FUNDS 
 
 HANCOCK c o u N n BOARD OF EDUCATION 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
ADDITIONAL FINANCIAL INFORMATION 
 
SCHEDULES 
 
SCHEDULE OF EXPENDITURES BY OBJECT 
 
7 
 
GOVERNMENTAL FUND TYPES 
 
8 
 
LOTTERY PROGRAMS 
 
ANALYSIS OF MINIMUM EXPENDITUREREQUIREMENTS 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS 
 
9 
 
OVERALL 
 
10 
 
BY PROGRAM 
 
11 SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
 
COMPLIANCE 
COMPLIANCEREPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIALASSISTANCE PROGRAMS 
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLETO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 
SECTION rn 
INTERNAL CONTROL 
REPORT ON INTERNALCONTROL STRUCTUREIN ACCORDANCE WITH G O V E R N m T AUDITING STANDARDS 
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTUREUSED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
 HANCOCK COUNTY BOARD OF EDUCATION 
- TABLE OF CONTENTS - 
SECTION N FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS