SCHI:EY COUNJY BOARD Of EDUCATION 
-TABLE Of CONTENts - 
 
SBCJlONI 
 
FINANCIAL 
 
INDEPENDNT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMEmS AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
EXHIBITS 
 
GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES AND ACCOUNT GROUP 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMENTAL FUND TYPES 
 
4 
 
C 
 
COMBINED STATEMENT OF REVBNUl!S, EXPENDITURES AND 
 
CHANOES IN FUND BALANCES- BUDGET AND ACTUAL 
 
(NON-GAAi' BASIS) 
 
GENERAL AND SPECIAL REVENUE RJNDS 
 
6 
 
D NOIES TO lHE GENERAL-PURPOSE FINANCIAL STATEMENTS 
 
7 
 
ADDITIONAL FINANCIAL INFORMATlON 
 
COMBINING AND INDIVIDUAL FUND STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
II 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
20 
 
DEBT SERVICE FUND 
 
G 
 
COMBINING BALANCE SHEET 
 
22 
 
H 
 
COMBINING STAmMENT OF REVENUES, EXPENDm1RES 
 
AND CHANGES IN FUND BALANCES 
 
23 
 
FIDUCIARY FUND TYPE 
 
STATEMENT OF CHANGES IN ASSETS AND IJABWTIES 
 
AGENCY FUND 
 
24 
 
SCHEDULES 
 
I SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
25 
 
2 SCHEDULE OF STATE REVENUE 
 
27 
 
3 SCHEDULE OF APPROVED LOCAL OP110N SALES TAX PROJECrS 
 
29 
 
 SCHJ EY OOUNIY QOARD Of EQUCAJJON - TABLE OE CONJEN[S - 
 
SECTION! 
 
FINANCIAL 
 
ADDmoNAL FINANCIAL INFORMATION 
 
SCHEDULES 
 
ALL01MEKTS AND EXPENDl"llJRES 
 
GENERAL FUND- QUAUIY BASJC EDUCATION PROGRAMS (QBE) 
 
4 
 
BY PROGRAM 
 
30 
 
5 
 
BY SITE 
 
31 
 
SECTION II 
COMPLIANCE AND IN'IBNAL CONl'ROL REPORTS 
REPORT ON COMPLIANCE AND ON 001!RNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN 
ACCORDANCE WITH QQYJ58tfHEN[ :\UD[[INO STANDARDS 
REPORT ON COMPLIANCE Wl11I REQUIREMENTS APPLICABLE TO EACH MAJOR 
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE wrrn 
0MB CIRCULAR A-133 
 
SEC110NW AUDrmE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRJOR YEAR FINDINGS AND QUESTIONED COS IS 
 
SECTION IV FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 SECllON I FINANCIAL 
 
 DEPARTMENT OF AUDITS AND ACCOUNTS 2S4 Wlshiaau- S1ree1. s.w. Suill: 214 
Adala, Gecq,a 30334-8400 
July 17, 2003 
Hononble Sonny Perdue, Governor Members of the Oenenl Allembly Members of the State Board ofEtlnrior 
and Superintendent and Members ofthe Schley County Board of Educativn 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATI;MENTS AND SUPPLEMENTARY lNFORMAJ]ON SCHEDULE Of BXPENPIJVBFS QF fEDfRAL AWARDS 
Ladies 1111d Gentlemen: 
We lave audilc:d the ac:companyina (ICDCl'll-purpose financial h!lt-1ed5.1flbe Schley COUllly Board of Education, a of and for the year ended June 30, 2002, a lilted in the table ofcontents. TbCle aencral-purpose filllDCild wme1111 ...e the ,erpomibility ofthe Schley County Bolld ofFchrarion'I 
manascment. Olli 1espo11sibility i to express 111 opinion on theae gene.al-purpose finlncial 
lllllelllellts hued on our audiL 
We conduclc:d our audit in accordance with auditina ....du&. gmerally  c-pltd in the Unilc:d 
S111e1 ofAmerica and the standlrds applicable w flnmciI IIUditw c:onllined in Qo:.01u1cut Audjtjgr '-UVldnnlL iuued by the Cwipttoller Genenl oflbe United Slllel. Thoe standrds require lhl we 
plan and perform the audit to obtain reuonble IIIIUI8DCe bout whether the fiDIDC'iI Dtemeuts 111e free oflllllerial 'llilw'-5iL An IUdit includes ex1JDini111, on a tat bail, evidence 1Upp011ing the 
mounts and discJOllllel in lbe filllllCiaJ llidemenb. An audit mo incluro I iaa dr ICCOUoring 
principles used and significant eatilllllel llllde by me, g 1ien1, a well a ewlllllin& the ovaall 
fiD111Cial llidemel11 p,eweutatiun. We believe that our audit provides a l'CIIIOJllble basis for our opinion. 
ru deseribed in the notes to the general-purpose fbwnciel stateanents, the Board of Education' 
fi11111Cial stateanen11 ~ been prepn:d usins catain lCCO'iiiling flK1ices and policies wbk:b, in our 
opinion, vmy in 101DC 1apoc11 from generally eccepted 11:COUldina principles. Thee vmirm arc deseribed a follows: 
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 SCffI FY CQUNJY BOARD OF EQUCAJJON 
 
EXHIBIT "D" 
 
NOTES JO THE QfNfRAkPURPOSf FINANCIAL SJAJEMfNDi 
 
JUNE 3Q. 2002 
 
Na I: SUMMARY Of SIGNIFICANT ACCQUNI]NO PQYCIES 
 
REPORTING ENTITY 
 
The Schley County 8omd ofEd,1w1iuu (School Dil1ric:t) wu emblilhcd under the lawlofdle S1llte 
of Georgia 111d opaidei under the- gnidmc:e of a IChool board elected by die voten 1111d a Superinlmdmt appnimed i,y die Boerd. Tb,, Sc:bool DiSlricl is orpnizal a a Rp&ia!c lepl entity 
111d hu the power to levy 1aXe1 and issue bond&. Ill bud&et is not lllbject to approwl by any other 
entity. Ac:c:ordingly, die School Dillrict is a primary peauwent and COl1listl of all the 
organiations that C0111J101C ill legal entity. 
 
nJND ACCOUNl'INC 
 
The School Dillrk:t UICI ftmdl and an ai:count p,up to report on ill financial prwidoo and die rmulm 
 
compliana: ofill opcntiODL Fund ~ n g is_daigned to demiw~atc lqal 
 
and t o ~ ~ 
 
manqemcnt by seaiegatlfll tnna:tiom related. to c:crta1n llriffiiiiNWllal fundiom ~ actiViliel. A 
 
ftmd is. separaw accountina mtity with a self-balancina let ofaa:ounll. An account group is a 
 
financial RPCJlling deviC" detiped tv provide am>1lldability ro. c:allliu -and liabililics!hatare 
 
11111 recorded in die ftmd, becalne they do not dirmly affect expendable available financial 
 
raoun:es. 
 
Oeneiwl Fixed Aw1B are 1ecorded u expmditun:s in t h e ~ funds at the lime ofp_\;ct i A Oeneral f"ixed Aslcll Ac:counl Group is not p:= 1mtly rnai111aioed ',y the School District. To confonn to gcncrally acce.,ttd .ccounting principles, a Oeneral f"md AIIIIII Ac:counl Group lhould be maintained for n=porting die cost of uaets acquiml by gwanmeutal fund types. 
 
Allbouah "IChool activity accoun11 are maintained at the Individual ICboola, neither the _.., liabilities and ftmd equity, nor die reveDUCI, expenditun!I and c:banp in ftmd balances nflhesc: IICCOUnlS are rc:f1ectal in tber financial lflllffl<IIIS To conform to geoer.dly accepted accounting principles, dae accowdl llhould be recorded in die gcnenl-purpOle financial llbdeilltiltl. 
 
The aaic:nl-purpme financial lfldm.tills account for all Stale, Fedml, Taxes and Odm ftmdll undcr control of die School Diltrict, in complimc:e with &aic:nlly accepted W'A'O"Dling principles applicable to g.,.a1111wm1l inill, unlca otherwise dilclllled in lhesc: notes. Flnll and the ICCOUlll po111, pi : lied in this report are a follows: 
 
GOVERNMENTAL Jl'UND TYPES- are Uled 1<, &WWII for all or IDOII of the School Dislricl's educational activities. Goliuumeutal Fm-I Types include: 
 
GENERAL RJND - the fund Uled to account for all fi11111cial rc:sourca of the School Disbict 
except lbOle ffllWl"d IO be IICCOUll1ed for in another fund. These tranlN'rinm rc:la!c IO rc:sources 
nhlained 111d Uled for IIUVlces provided by a board "r education 
 
-7- 
 
 SCH! BY COUNJY BOARD OF EDUCAJJQN 
 
EXHIBIT "I>" 
 
NOTES IQ JHE QHNERAkPURPQSE FINANCIAL STATEMENTS 
 
JUNE 3ft 2002 
 
Note I: SUMMARY OF SIQNIFJCANT ACCOUNTING PQLICIF,S 
SPECIAL REVENUE FUND - the flmd med to acconat far the fMliC I I a of speclftc: rncnue 
mmi (Olber lbla filr ~ capital projcm) that in lcpll) na41'ictm to expenditures filr llpCCificd pdlpOIII 1'bele ftmdl IR m:eiwd primarily from the Oeoqia Depilbiltbt of 
Educ:atioa ad from lbe Fedml p,-.aw t.> a.:uNHpli41 -pecific erh-ai-111 objccliva. 
CAPITAL PROJECTS FUND- the flmd med fn ICCO"mt Co. fi:nmci.d nmun:es to be med filrthe 
acquilition or c:omllU:don of111911' capital facilitia. 
DEBT SERVICE FUND-the fund med to ICCOUlll far d)oo ICC'DDJ!lmon ~raoun:a for, and the 
paymem ot: ameral Iona-term princi_,.I, iD1aat 11111 payiq qmt fees. 
ftDUCIARY FUND TYPE - the fund med to ICCOUlll fiJr 1111e11 bdd by 1, paummt .mit in a 
truD1; ~ or am l8lllt for lndividulll, private "'8fflliZHlioN11, Olber an-.e.TM4 ...Jitl 11111/or 
Olber fimdL Toil fund includes: 
AOENCY FUND - die ftmd med to account filr well beJd in  :fichnllr) cap-:it)' for other fundl, go.awbtidl, or individullL 
ACCOUNI' GROUP 
GENERAL LONG-TERM DEBT ACCOUNT GROUP - A lhwncil reportina device med to 
Keo.mt fo. jiDliill obJiptioa <WJl OUllllndina 11111 capital Jeae obliplions. 
BASIS OF ACCOUNTING 
The cconntina 11111 ftDIDCil reportin. bi WfliCld llpplicd to a timd ls dm:rmincd by it- c N"'ibdlt 
focus. All 91he. IIIIClllI ftmds in cc:ounted for lllina I current financial reoun:cs neuurment 
foc:ul. With this n t 11 u.1oeut fiM:111, ooly c:unadWl od carent liabilities ammlly ae ioc:bwfed OIi the b,\mce lheel. Opentio. lllda.ueutl ..,fdese ftmdl pi tiil lncr I (i.e., l'iMllUCI and CJ1ber 
fiDIDClna IOlll'CCI) nd deu III (;.e., expenditures 11111 oder finncma uw) in Del c:unent -ets. 
Their 1eponed fund bhrnce ia e1N111t:' r.d - mmsure ofavailable spendable m 
Lilbiliticl which me e.q,eded hJ be fiiwnced fiom IIYlilblc spendble remun:a me .cported a 
liabilities in 1hc pwt"IIIIM5111l firnds. Odlc:r llabilitiel, widc:h n, not expected to be finm:ed from mailable lptlldbJc rmomces, in "'l)ulled in the Ocoenl Long-Tam Debt Account Group. 
Agmt:y fbndl m: purdy nmrodi,1 in DllUre nd do not involve m uecen1-,fresuh Cifopa:moos. 
Oo\awwwwI f\mds in lC'COUlltlld for UIUl8 dr modified -=crual buis ofc:couotioa mder wbic:b: 
a.. . . llff; ra:opized wbeu smceptible to ccnlll (i.e.. when they bec,Ge both lllmlUl'lblc and 
avilable). "Meaurable" me1111 the IIIIIOID1t of the tramKtion cn be determined 11111 "twilNe" mean, c:olJectlble within the c:urrent period or IOOfl euc-ip 1hcreaftm to be med to pay liabililia of 
-1- 
 
 SCHLEY CQUNJY BOARD Of EDUCATION 
 
EXHIBIT "D" 
 
NOTES JO DJE GBNERAkPURPOSE FINANCIAL STATEMENTS 
 
JUNE 30, 2Q02 
 
Note I: SUMMARY Of SIQNJFJCANT NXXWNIINQ PQLICIES 
 
tbe c:umnt period. The School Dillric:t COllliden nmwbla collc:ctcd within sixty days after year- 
end to be IIYlilable. Property tac1, Illa taxes and dltam ..n: c:onsidercd to hr- 111.-epdble to 
accrual. Nonexcbenp trmwtiom, in which the School Diltric:t aivea (or receivea) value without 
dirccdy receivin& (or aivina) equal value in excblnae, include p,:opeat) taxes, local oplion Illes 
taxes, ;,deij(MYomeaI pnts nd clondons. Rnaiue fill p,:op.a.ty taxel ii n,,r,grrizrd in the fiscl year for whic:b the taxes re levied. Rewmue from Illes taxes ii recopizied in tbe filcJ yer the raoun:es re receiwd or 11'"fldhle to accrual. Revenue fiom pall ..,t dorwrior- ii rer-npizrd in the filcJ year in which JI eligibility raiuirenllffltl have been lllimed. 
 
Espeadlta,_ m; generally recopizrd when the related fund liability ii incurred. 
 
A 111bmrtti1I number of pe.WDl1Dd of the School Diltrict wme employed for a one hundred IDll 
 
ninety day period begirmina in Auamt 2001 nd endina in early June 2002. Employment coadl-.ts 
 
for these miploymeat pa kxls typicJly apecify tbt aimpmmioo be pid in twelw equal fflDll1hly 
 
snm paymcats beginning in Septrmber 2001 md ending in August 2002. Stm: 
 
to fund tbe Stte's 
 
lhre of these contrcll R dilbuned to the School Disttic:t in the 11111e twelw IIIOll1b period. In 
 
i:c:ordnce with p:neraJly ccepted a:owding principJel, aJry nd fnnae benefit expeaditura IDll 
 
the related rnmue from the State to fund these CODtracll re recorded in the fill:! period c:owred by 
 
llae finnchd lbdemeuts. 
 
Aprw:y funds re ICCOlmtc:d r.,r U1D11 the modified accrual bail ofw:oountina in recognizing 1111D 
nd liabilitia. 
 
BUDGET 
 
The Sc:hlcy County 8ord o'Fchnrion', bnclpt i1 a c:omplde finnciJ pln for the School Dimic:t's 
filcJ year IDll ii buecl upon eltifflllel of expenditurel toFlher with pn,bble fimclina soun:a. There is l1C' ...,,dory prohibition repn:lina on.e,q,-aw:liture ofthe budaet t ny level. Tiw l,,wlpt 
for JI aovrmmmtJ fundl ii p,:qaed by fund, function nd object. The 1epJ level of budpt 
control WBI emblished by the 8ord .. tbe aarcsate lew,I. The budget for a-,n1moeutJ funds WBI 
JXepred OIi  buis other dlln aamtly w:ccptcd accountina principle. 
 
The blJdact pik begins when the School District'1 dminimtion p,:epmcs I tentatiw, budpt for 
 
tbe 8ord'I approval. After pprovJ oftbil lentatiw t,,wta,t l,y the Borcl. IIIJd, t,,wtg,t i41 dvatiled 
 
t leut once in a Dewlfl9PCi ofaeucraJ c;ircnlrion in the locality. A the next reauJm uwline oftbe 
 
8ord after clvcrtiarment, the 8ord receives cornawm11 on the tenttiw b:::1ae, 'l1llke rmwirm a 
 
inri. nee I)' md doptw I finJ wcbool budget. Thil ftnJ budact ii then submitted, In ccordnce with 
 
proviliom of the Qulity Buie Ecb- 
 
Act. OCGA Section 20-2-167(c). to tbe Georai 
 
Depmbuent of"Eduction. The 8ord may i.a IC~- decl'e11e the budget t ny time clurina the 
 
yer. All unexpn lccl buclaet udiority Jpw t filcJ yer-ead. 
 
-9- 
 
 SCHJ SY COUN]Y BOARD OF EQUCADQN 
 
EXHIBIT "D" 
 
NOTES JO 1JJE QBNBB:\kPURPOSfl flN:\NCW. SJ:\JEMENJS 
 
JUNB 30, 2Q02 
 
NoJc I; SUMMARY' OF SJGNIFICAN[ ACCQUMIJNG POLICIES 
 
CASH AND CASH EQUIVALENTS 
 
COMPOSmON OF DEPOSITS Cab 1111d cab cqui'VUIIII c:onmt ofcab OD bmd, demlrwl tifpwil llld lbort-tmn in- MIIW#III -fib original maturities of tbn:e mood, 'JI' leis ftom the date of acquisition in authorized fi..,,.,;al inltitutiOIII. Oeoqia Law OC:GA 45-1-14 authmm the School DillJict ID deposit it find in one 
-:imam or man olvcnl blnk or bmnm Fedcnl aavinp 1111d lor- r 
 
RECEIVABLES 
 
Ra:emblet CCJllli,a ofpant reimburrmt due OD Fedcnl, Sime orotbm' pant1 for expenditura 
llllde but DOt reimbumd IDd oda receivable ctierloed fiom infbnneliOD 'Milable. Rllc:eivable me rmorded wbm eidlllr the met or revmue recupitiun critaia bu been met. Receivable recorded OD the amcnlpurpoc' fhwnciI lflterDenll do DOt include ay moun11 which would ne, lle the need for n llownce for uncollactible receivble 
 
PROPERTY TAXES 
 
The Sc:bley County Board ofCommillionm fixed tt.. pioperty 1x levy for tho 2001 tx dip )'Im' 
(clawlr )'Im') OD October 9, 2001 (levy dte). TIXtl Win due OD December 20, 2001 (lien dlle). 
TIXfl c:ollcded within the CUl'l'flll fical ymr or wilbin 60 dys fterycm-cnd on the 2001 tx dipll: 
Ii" aeponed .. aevenue in filcI yer2002. The Schley County Tx Commiaionerbills nd c:ollcel 
ror or roe the pope,1) tae the School Ditric:t, witbbolds 2.5% tae c:ollected r , for 1x 
collection 1111d remill the bwlmn: nf lllxei collected ID the School Ditric:t. Pn,perl) tx lfVllllUfl 
durina the filcal year ended JIIDf 30, 2002 for an-:nffi rre and opam liilOlli1led ID $909,397.94 
nd for IChool bond, IIDO'Rrted to S112,484.59. 
 
Tx mnr1: rlfl levied for the 2001 1x yer (clmdr year) for the Schley County Board of Educlim were a follow( mill cquI St per lbomnd dolln (lf'c11= =d 'lllue): 
 
ScboolOpamoos ScboolBondl 
 
13.04 mill 
..:J,,JJ._mill  
 
lUlmilll 
SALl'.ST~YJ'S 
SpeciI Pwpme LocI Opdon Sale Tx aevenue dmina the year liillillllUd to S26I,014.05 nd I to 
be med for Cll)itwl outlay for ecJ.1e11inul pwpc 1:1 or debt e1 .iee. 1bi le tx w IUlborizal by local tffl!loidurn -1 the Illes 1x 111111t be re-audiorized t lcat ~ fiw yem. 
 
 5Cffl 5v COUNJY BOARD Of 6QUCATIQN 
 
EXHIBIT "D" 
 
NO'[f.S JO JH6 Q6N6MkP\JRP0$6 FJNANCJAL SJAJEMBNJS 
 
JUNE 30, 2002 
 
Note 1; SUMMARY OF SIQNIFICANT ACCOUNTING POLICIES 
INVENTORDS 
FOOD INVENl'ORIES 
1nvmtories of mwcr,,I food commnrtilin - - in tb.. piq..DAI of mmls m: rq,ortcd OD the Combined Balance Sheet II their Federally mgned wlue. J>u..J II foodl bal1uin tR repuded OD the Combined Bebmcc ~beet II COit (fmt-in, first-out). I>uallcd food commodltin m: recorded a l'C\'alUCI 1111d expeaditurai II the time wwoodity itrms m: ra:ciwd. Pwd a1111 foods i..-&11uin m: recorded a expulditura II the time ofpun:hae. The invenlories reported on the bllmce lbeet 
for donlled food comll'l"'ditin 1111d for i,wd i=II foods an: equally of&et by l'tltrVllionl of fund bllmce which indicllee thll tbele IIIIOUl111 do not c:onstitule "available llptlldable l'CIOUl'CCI" even 
tho!l8b they 11'11 & iXliiijlODCDl of mt current llllt1L 
GENERAL OBLIGATION BONDS 
The Scbool Dilbict illun aaieraJ oblJption lxmdl to provide ftmdl for the acquilition 1111d comtructiOD oflDl,jorc:apital &cilitim. Bond pmniums 1111d d.i1CCJ1mll, u well u i--=e COIII, m: ra:ognized in the finlDciid .......... during the yuir bondl Im' mued Gmen1 obligation boodl 
m: direct obliplkm 1111d pledgr: the full faith 1111d crmit ofthe ao-1111&rt The OUllllndina l1IIOUlll 
oftbele bonds ii recorded in the Oeneral Loq-Tum Debt Armunt Group. 
INTERftJND TRANSACTIONS 
The School Dillric:t Im the followina typn ofbmfimd hp w tioas: 
Rebabl"nin II ofexpenditura initially made from fund tbll m: p.ope.iy applicable to ...,cher fund m: recorded a expenditura in the reimbunina fund and a raluctiom orexpenditura in the 
fund tbll ii mmbuned. 
0peradaa tnMfen m: recorded for all lnterftmd h+-e+d,_ odler tbHD reimbur1ements. 
MEMORANDUM ONLY -TOTAL COLUMNS 
Total collllDIII OD the pnmal-purpo1t fiDHDCial tewc:011 wr,., cap;..,ned "Memorwndum Only" to 
ioctic:llc 1h+t they +re P1'= 1 Nted only to &ciliblle flowrrial wnwlylis. Olla in tbele c:ohmms do not 
I" rt tiD1DC"II position or raulll ofoperwtimm i.u coufounity with puerally wccepted accountiug principle+. Neitber +re sud! dll& comparwble 10 I' comoJiclwriCIIL luterfimd eliminwtions line not been made in the qarepti,nn ofthil dwlL 
DEFICIT FUND BALANCES 
The t\md RiJClrliul a cledcit fund bllmce polition II J1111t 30, 2002. II a follows: 
 
- II - 
 
 - - --- -- -- -  
 
SCHLE)'. C0UNJY BOARD OF EDUCATION 
 
EXHIBIT "D" 
 
NOTES JP JHE ClBNf.BAkPURPQSE FINANCIAL SJAJEMfNl'S 
 
JUNE 30, 20Q2 
 
Ngg: I; SUMMARY Of SIQNJFICANT ACCOUNTING PQIJClfrS 
fund Dm"'fnnd Nes 
 
Peftcir Bnmn 
 
Ck.riiimiW!ll Fund Type OenrnlFund 
 
S 20s,.520,ss 
 
To fimd dlil deficit, the School Dillrlet ha i.r= Led tbc local p.operty ta levy from 13.04 milll to 
13.18 mills in tbc followina year, 11111 plans to cll a IUl'Pl111 ICbool n 11111 hdklin& 
 
No,c 2; DEPOSITS 
 
COLLATEllALIZA.TION OF DEPOSITS 
 
Official Code of<leor&i Amlolaled COCOA) Section 45-1-12 p,10.ides tht there au not be on 
 
..-lldee dcpolit Ml M11Y time in M11Y depositmy for a time lonaer tbn ten days a 111111 ofll'IOIICY wbich ha not 
 
been ec:unld by llnty bond, by 
 
ofimurm, or by colltcral. Tbe urc:plii ,,fthe face 
 
vlue ofu:h IUlety bond 11111 th,, rnrbt 'llue of-=urides pledpl lhll be cqul to not 1es dim 
110 paccat uftbc public fundl beiD& ec:unld fter ~ dr:duction ofth.. lWDiii4 ofdeposit inmrm:e. 
lf1dqnito1yelectlthepoolr:dmethocl(OCOA45-8-13.l)tbc aacpte.:,ftbcmrkctvlucofthe 
 
11.CUritic<apledpl tolCCIJIC  pool ofpublic t\mdslbll be not 1clN tbn 110 pcu:at.,ftbedilypool 
balncc. OCOA Se. lui 45-8-1 l(b) providm 111 offlccr holdina public fund may, in hil dilcrction, 
 
wm the rcquin:mcat for ICCUl'ity in the cae ofopaati1..i fundl plMccd in demand deposi darcldng 
 
IICCOUl4L 
 
Acceptable aecurity for dcpositl conim ,,rMDY one ofor IIIY awnbiDMdon oftbc follawina: 
 
(1) Surety bond ligoed by a llllety w11411'j duly qualified MDd MUlbmmd u. t1811W" b-eie 
within the S1te ofOeorpa, 
 
(2) lnsurncc 0u ICCOlllltl irovided by the Fcdenl Deposit Imurnce Coq,ontion, 
 
(3) Bondi, hill, noCc, ccrtifictc of mdebtmnesM or odlcr direct obliptions of tbc Unitr:d S1te or ofthe State of Ocoqi, 
 
(4) Bond, hills, noCc, ccrtificata ofinde.....,nm x other oblipri'XII oftbe conrnia or muaicipalilic: ofthe Slle of Ocorgi, 
 
(5) Bonds ofany publi.a auduit) aadell by the lawl oftbc S1te of Georgi, providing tt. 
tbc tatu1e lhM1 aadell the udiorlty utboriZllll tbc 111e oftbc bonds for tlDI purpo1e, 
 
(6) 1ndllltrial revenue bonds and bonds ofdcvclopmml llllhoritic. '7 I I ii by the law ofthe State of Ocoqi, 11111 
 
- 12 - 
 
 sew F( COUNJY BOARD OF BDUCA]]ON 
 
EXHIBIT "I)" 
 
NOJES JP JJIE QENERAkPURPOSE PJNANCIAL STATEMENTS 
 
JUNE 3Q. 2002 
 
Nore 2: DEPOSITS 
(7) Booch, bills, DDICI, c:ertificlla of indebtrlmm, or other oblip!iom of a 111blidimy coq,oration of the United SIila aovemment, which are fully .aaaultiecf by the United 
SCata aovamnent both as to principal and intaat ordebt obliplionll ilalCd by the Fcdml 
Land Bank, the Fedcnl Home Loan Bank, the Federal Lma,edhtte r.redit Bank. the 
Central Bank for Ccq,eaati KS. the Fmm Credit Bmk, the Fedcnl Home Loan Mortpae 
AIIOCillioa, and the Fcdaal National MorliBF AIWJciatinn. 
 
CA'IEOORIZATIONOFDEPOSITS At J1111e 30. 2002. the bat belanca were St ,]39,858A3. The IIIIOUl11I ofthe total mnk balanc:el are 
claaified into three- ,3fegnries ofc:nldit rilk: 
 
CIIICiO'Y 1 - Cuh that ii inlured (e.a.. Fcdaal depolitmy insunncc) or collllaalized with 
ICCUl'ilies held by the School Diltric:t or by the School Diltrict'I qent in the Sc:bool Dillrict'I IIIIIDe. Catcacny 2  Cab collataalized with ICCUrities held by the pledaiq fiD1ncial imdtutioa'1 
trull depmbDtDt o,r qcnt in tr Sebool Dillric:t'1 name. 
Cateaorf 3  Uncollataalized depolits. (1bil includes auy ._.. 'wlmcz that ii c:ollatmliml with securities held by the pledaina firumciI institution, or by its lrUlt dqailn:w:ut u1 put but not in the School Dillrict'1 DIIDC.) 
Tbe School Diltric:t's dcpolit.s are claaificd by rw. Cidej(kf II June 30, 2002. as follows: 
 
BiPkCm:rnv 
I 2 
3 
Total 
 
BIDk BelNYT 
S 133,936.31 0.00 
505,922.12 
s 1,332,15163 
 
Note 3: NON-MONETARY TRANSACDONS 
Tbe School Distric:t n:ccM1 food commodities from the United Smta Dqailmeut ofAgriculture (USDA) for ICbool brnkflll and lunch JAog.atDL Tbele COl,miiidities are recorded II their Fcdenilly aaigned value. See Not 1 - lffcatorles 
 
Note 4: RISK MANAGEMENT 
Tbe School Dillrict i. eJ.pullll to vrloul rilks of lou related to torts; theft o( clemgz to, and destruction of a11e11; ermn or omisioa1; job related illness or irtjuries to ~ and acts of Ood. 
 
- 13 - 
 
 SCW BY COUNJY BOARD Of EQUCAJJON 
 
EXHIBIT "D" 
 
NOTE$ JO THE QENERAkPURPOSE FINANCIAL STATEMENTS 
 
NNE 30, 2Q02 
 
Note 1; RISK MANAGEMENT 
 
The Scbool DillrictIm oluinc:d wmwetci.d imunnce for rilt ofloa aaicilllld with 1Drtl, meta 
ad emn or MJiwion The School Diltric:t baa oeilher ,i111i&a1UI)' reduced c:overaae for thee 
rim DOI' incurred le,-. (etdemml) wbk:b exceeded the Sc:bool Dillric:t' imunmce coverqe in 
any ofdies- thRe yar 
 
The Sc:bool Dillrict I- el~ :ud to ldf'-inure fur all loae rellml to a:111 ofOod. Tho! Sc:boo1 Di1rict Im not expmimccd 1111Y loae re1ated to 1hi rik in the put three yar 
 
The School Dillric:t pmtic:ipata in the Ocoqia Emwaliw WOdlll ' C,mpawi,c, Tl'lllt, a public 
entity rut pool oqnlzrd on Drccrnbrr 1, 1991, to devdop, irnplanent-' adrnioillff 'I plOll'IIII of 
worbn' compen lioo elf-imuranc:e fur ii rncmbrr ~ziwa The School Ditric:t s-,y an 
r IDD!I premium to die Trull fur it paml imunmce c:ovaqe. Additional imunmce co.a I 
provided lbrouah  ag1-canc:nt by the Trust with die United SIila Fidelity ad Oull1rnty C,mpany 
to p.ovide c:ovaqe fol pulNUi,d IOIICI Rllbrined by die Trull iit acm ofS350,000.001oa per 
oc:c:una-:e, 1!P to $2,000,000.00. 
 
r-. The Sc:bool Dilrk:t bu pun:bued may bond to provide, adclitioml illlUl'IIICe Lurii 
 
fbllow: 
 
Pppjtjoo Omn:;d 
 
Amoggt 
 
All Employee 
 
S 8,000.00 
S 50,000.00 
 
No,c S; GENERAL LONG-TERM DEBI 
 
CAPITAL LEASES The Schley County Board of Fcb-:ation Im e.rtaed ddo various leue qreemeut .a 1eee fur 
btiildinp, 'lquipment 11111 bum. 11ae 1ae ......,.,.,,,, qualify a capital 1eae fur ac:coumina purpa1e1 and, therefore, mve been rc:corded  the. p. m Ylllue of die future minirnmn lrm 
payment U ofdie clllC oftbeir inc:epdcm 
 
GENERAL OBUOATION DEBT OUTSTANDING General Obllption 1blcls c:unendy outmr-Hna .-e III follow: 
 
Pvrnos 
 
1,u,111Bme 
 
Amougl 
 
Clenenl <Mamneut - Serie 1993 General Guwilhlltllf  Serie 1999 
 
3.00% - 5.50% 4.30% - 5.00% 
 
S 1,490,000.00 
3.780.000,00 
s s,2zo,ooo,oo 
 
The cbcmr in Oenaal Lona-Tam Debi clurina the fia:al year er-led June 30, 2002, were a 
followl: 
 
- 14- 
 
 SClfl.EY C0UNJY BOARD OF EDUCA]]QN 
 
EXHIBIT "D" 
 
NOTES JO IliE Qf'.NfBAkPURPOSE FINANCIAL STATEMENTS 
 
JUNE 39, 2002 
 
NQIC 5; GENERAL LONG-TERM DEBT 
 
BellDCC July I, 2001 
 
Omcnl 
 
Capital 
 
Obliptioo 
 
Inn 
 
Hcn!, 
 
IOfll 
 
s 541,656.06 S 5,350,000.00 S 5,891,656.06 
 
Deduc:tiOIII Debt Retired 
Belmcc June 30, 2002 
 
115,742,87 
 
80,000.00 195,742.87 
 
s 425.21J,12 S5,2:zD.OOO,gg S 5..9H,21J,12 
 
At June JO. 2002, payu.entl due by filcl1 year which includes principal and intcJat for these i1rms 
an:  followll: 
 
FilC&I Year 
Frdc:dhm3Q 
2003 2004 2005 2006 2007 2008-2012 2013 -2017 2018-2024 
TOIIII Principal 1111d luta:Cll 
 
Capital 
I 
 
Gcnaa1 Obliptioo 
Rnpd 
 
Total 
Pcbt 
 
s s s 147,136.89 343,125.00 490,261.89 112,099.44 349,257.50 461,356.94 112,099.44 452,167.50 564,266.94 112,099.44 451,992.50 564,()91.94 451,170.00 451,170.00 2,300,190.00 2,300,190.00 1,138,947.50 1,138,947.50 
2,150,012,50 2,150,012.50 
 
s 483,435.21 SRJJ6R2 50 SI 829222,ZI 
 
Decbw:t lmpml Interest 
 
57,522,02 
 
Net P1aad Value offutun: Minimum Leac Payments 
Note fi; SUQBI-TERM 12WII 
 
s :W.21J,12 
 
The Scbool Dilbict obtain:. INij,uimy lomls in advance of property tax collectiOIU, depolilina the p deds in ill Oeneral Fund. 'Ibis lbort-ta:m debt i1 lo provide c:ah for operationl wttil piopedy tax collectiom an: received by the School District. Article IX. Scctioo V, Pm&g1apb V of the 
Conllitutioo ofthe Stam ofOcoqia limill the .aaepte amount ofllbon-tam debt lo 75 pcrc:ent of the tobll 811)11 income from 1axc1 collcc:lcd in the; 1-eccduia year 111d rcquircl 111 lhon-tmn debt 1o be repaid DO later lhau December 31 ofthe c:alcndar year in which the debt - incum:d. 
 
- 15 - 
 
 SCH! BY CQUNJY BOARD OF EDUCATION 
 
EXHIBIT "09 
 
NOTES JO JHE GENERAL-PURPOSE FINANCIAL SJAJEMENJS 
 
JUNE 3Cl, 2Q02 
 
Note 6; SHO&I-JERM DEBI 
 
Tanpcwmy Loam 
 
Bop:aiJ.a 
Belemr e!fldltkn PmrmM 
 
Endlni 
Bein, 
 
s Jll :f,:Z 9P S lllJJ2 9P S ?JZ 62:f 9P s m, J6H!9 
 
Note 7; ON-BEHALF PA\'ME!fiS 
 
The Sc:booJ Dillrict Im n,ropizrd revmues 11111 expenditura in the IJDOUltt of $69,090.15 for 
hmlth illlurancc 11111 Rti,emeut .:oalributiom paid on tm> Sc:booJ llillrict'I bebalfby the following 
S1PApnciea 
 
Geoqia Dqanmeut o>f Fdnc:mnn Paid to the Oeoqia Depanmeut ufCommunlty Health 
For Heahh hllunnce ofNon-Certified Penowel In~ m111'1Dt ofS61,26l.15 
 
Of6ce ofTIIIIIIUJ 11111 F'.-1 Servic:ea Paid to tie Public School &npln, ~ n 'letirement S)'llem For Public Sc:booJ F.mploycea Retirement (PSERS) F.mploya'I CcJll In the iiillOllilt of S7,121.00 
 
Note&; CONJ]NOBNT UABWDf,S 
 
Amoullll received or receivable piocipilly fi:om the Fedenl ao.e.,.meut ...e ,object to audit lilcl 
.mew b, &liiidllr og ria. 1bil could rault in la(IIClb for reirnhmic went "> the panlOI' agency 
for any expenditures which are clil&lloMcl Ullder grnnt terma. The School Dillrict beliewsthat u:h 
cliallowlm:ea, ifmy, will be i.n.nmrial to ill ownll finnncinl po&itioa. 
 
Note 9; RETIREMENT PLANS 
 
TEACHERS RE11RDUNT SYSTEM OF GEORGIA (TRS) 
 
TRS PLAN DESCRIPTION S141114111ri1lly al reacben,, admioilllative lilcl clericld penounel employed by loc:al school diatricll an: covered by the Tcachen lli.1ti,ement Syarem ofOeorpa (11UI), wbicb ii  c:o1t-mrina multiple employer dallned bmeOt pemion plan. TRS provida mdc:e rairanenl, diliibility IClii:anent and IIIIViVOl'I bendill for ita members in ccordw:e with Sttr IIP11tte The Teac:len Retirement Syatem ofGeoqi i.uai a &el*lide "'6Dd alone finacial IUdit report 11111 a copy can be otuiocd from 1he Oeoqi Depiiltmeut of Audlll 11111 4c:rourn 
 
TRS CONTRIBUTIONS REQUIRED AND MADE 
EmpkJ ee ,._,fthe School Ditrk:t who are c:ovemi by TRS are required by Sbile lliilUle 11D c:oatn'llure 5% oftbeir p,a eaminp to TRS. The Smool llilliic:t mkcc moatbly employer coatn11utions to 
 
- 16- 
 
 SC:HI BX OOUNIY BOARD OF EDUCAJJON 
 
EXHIBIT "D" 
 
NOJES IQ JllE QENBJlAkPURPOSE FTNANCJAL SJAJEMBNJS 
 
RINB 3Q. 2Q02 
 
Note 9: RETIREMENT PLANS 
 
TRS at rara w',yed by the TRS Board ofTIUlteel In accordanc:e with 811P ..,.,,.. 'VXI  advilc:d by their il06epe zlmt actumy. The n:quired employer c:oldributioa rate ii 9.24% and employer c:oatn111diom tor the cunmt ft-1 year and th.. pttn--rl'n1 two filCll yean me  follows: 
 
Finl Var 
 
Paceamae 
OJmrbttrn 
 
Required 
Congjbytion 
 
2002 2001 2000 
 
100% 100% 100% 
 
s 350,97520 s 331.668.15 s 232,225.46 
 
- 17- 
 
 BQI..EY C9I MY PBP Pf El! PJJ0N CCITRIG IH-HtCE RHEEJ 8PFC'1&L flEYENlE NG 
,MIE3D,2002 
 
!MED 
c.tiandc.tPEq;t 
AcaasaRrc1t II 
hwilU"Faad Danlild Ca111  Placl 1~-111 
TaallA..- 
Lt!III "El NI> flJMl EAWY LIAPfflE8 
c-.ow.111 
Aa:aulllPay I+81 11:.Pa) II D I iedRawlrul 
TaWIMR 
.. NGEQllD' Finl B I n 11911 Farkwlw Faad Danllld Caaulllw Pllcll 11 11:oDd u., 11911 u, 1 Ia 1 I TaallFtnl...., 
Tallf I M9he -nl Fund ...., 
S..nallelDlll~dll-..la 
-18- 
 
8CH00L FOOD 
SERVICES 
FlN) 
 
L.01 IERT PROORAIIB 
 
 
 
78,872.0II. 
 
18,II07.07 
 
21.2114.111 
 
1,870.41 11,210.IIII 
 
 
 
 o,n 41 , _ _ _-,..,1_e,..1.,...,. 
 
 
 
 1,700.18 
 
17,702.42 
 
21,311:UII 
 
20,41111.88 
 
 
 
 30111\?24 
 
31,181. 
 
 
 
1,870.41 8,210.1111 
 
 411.11118.11 
 
o.m 
 
  117,:C,.17 
 
D.OD 
 
 
 
U OS' 41 ---Pra.1;,;81,;,;.;. 
 
 EXHIBIT "E" 
 
FEDERAL PROORAMS 
 1411,1115.87 
 
TOTALS 
JUNE 30, Z102 JUNE 30, 2001 
 
 
 
1111,871 12 I 
 
101,1111).87 
 
170,440118 
 
13$T7.33 
 
1,870.41 11.210.811 
 
370.32 2.471.811 
 
 14!,1118.87 I 
 
fflA01.Q8 -....:1.:,:18;.:220==.01:.. 
 
 
 
 .1112.12 
28,115'7.33 
 
 -.1112.12 
114.488.111 
 
31,1144.82 
 
n.-_19 
 
331.70 
 
331.70 
 
   1411,1118.87 
 
217 AOll.811 
 
43,122.48 81.aD0.711 
810.1111 
11823314 
 
 
 
----'0.=11)=- 
 
 
 
0.111 I 
 
1,870.41 I 
8,210.811 
 
370.32 2,471.811 
 
49,IOll.81 
 
211,144.811 
 
117,!11.17 '----'22=,-S==- 
 
 1411,1ff I 
 
278.401.oe , _ ....1..1_8__p_o.o_1_ 
 
 SCl:l,EY cguNTy IQAAP CF EI! Ki!JJON 
C?IC1:11GBTtWDfTAEftEYEMEI- expegJlJRESNl>Q:.Wffl IN BN>IN HID W 7& iifYEM E 9Nl 
YMB EM'ED-BM a DR 
 
BEYEfllEB 
llllaFinll FednlFinll OIISFinll 
TCIIIIIRella w 
ClnWII 
~ 
lllqllll!Lul Pupl . . . . 
14WUNMIII al~......__ 
o.n.al Adi1ilaillllaloi1 Pt I Adiailallllb. . ., ............ Opii. .iolPln Olis lllqlllll. . . . i:-i . . w1cwOpa111k111 
Eillllliliji._ Opa;--  
CIIPIIIOulllr 
e-~Mllllr.--(inlll)Ellpadllaa 
flJN) IN &M'cE AV 1 
Faod " -  , - NII aa,ae In PwlDII 
DarllMd Cu.iii 51 
Pu.cl 1-111111 
flN) IN etr-F JtN; 3Q 
 
8CH00L 
FOOD 
8ERVICE8 RN> 
 
WIIERY 
PROGIW  
 
  23.111111111 m.mA1 
 
204,418.311 
 
1111.338.111 
 
I 
 
 4111 11114.1111 
 
204 4118311 
 
I 
 
171,110.00 
 
1121.211 
 
5,IIIIO.S1 17,123.70 3,07U3 
 
I 
 
4311,121.- 
 
2J177.72 
 
I 
 
432,1.40 I 
 
204,4118.311 
 
I 
 
21,785.111 I 
 
0.111 
 
22.-111 
 
0.00 
 
1,lllll.08 
!,7311.211 
 
I 
 
111,91.11  _ _ _ _,.o._go_ 
 
S..nallillatlwgllWlll-plapol,a.:11111 I I 1aa -20- 
 
 EXIIBIT "f" 
 
FEDERAL 
PROORAM8 
 
TOTALS 
VEAR ENDED 
.uE311,211112 JIN:~?T:' 
 
I m.a.a I .111.a 
 
I 
 
41111,0IIU7 
 
748,724.14 111.338.CII 
 
:1n3t0S1' S13S38447 
 
I 
 
41111111111.37 I 1,134 !!!!1 I 1!!;!121UM 
 
I 
 
377,8111.11 I 
 
-.o-tl.11 I 
 
147,478.13 
 
... 11111.811 48.811.41 71.tm.lD 
1211.03 
7,730.00 
 
4,138.211 
411,811.41 33,411.31 17,123.70 3,078.113 
1211.03 4311,121 
z.,an.12 
7,730.111 
 
11411.111 28,014.21 40,101.30 
3,400.17 
870.81 40ll,&11.II 
111U114.13 
 
I 
 
11111111 I 1,104,711.11 I wrrr 
 
I 
 
0.00 I 
 
28,781.111 I 
 
4,3111.117 
 
0.111 
 
nAlll7 
 
11.7111.81 
 
1,800.QII 
i738.211 
 
-1,8112.211 1,!!1.21 
 
I 
 
0.111 I '",Pl 11 ,_....,22.8_1_1_11_._11_ 
 
-21  
 
 ;1:;r~BHEEJ BQI.EYro tDY eoeeo oe mP!IQN 
,ME3Q,2'1R 
 
ElCHIIIIT "G" 
 
t88ED 
Calll 11111 Call Eqi$ . . . Aa:alm ag b II 
 
SPEaAL 
 
PROPeRit 
 
PURP08E 
 
TAXES FOR L0CAL OP'T10N 
 
TOIN.8 
 
 --    BON:>DEBT 
 
SALES TAX 
881,1311.81 
 
.uE3D.211112 
91111,708.71 
 
JlJIE 311. 2001 S,37'1.34 
 
y11.11 
 
114.J10.13 
 
13N1.IO 
 
1121311 
 
TIIIIIIA.- 
 
 11.177.117 S 
 
749!.IM S ?!Mf7.81 ,_..,:114;:.~. 20l=;:r:33i. 
 
BNQEQll[Y 
FimS I WWW R I :al Far Daill 8anicll U:r I wd 
IA I Ia I 1 
 
 11,177.87 S 
D.111 
 
7411,IDIIM S D.111 
 
713,817.81  
0.00 
 
1142,2111.33 D.111 
 
TIIIIIFlnl~ S 11.177.57 S 74U08.IM S ?!Mf7.81 , _..,:fM=:'J5;201=~332,. 
 
s....-111..~   I-., 
-22- 
 
 mmAmtm AIRrUmYmmrMEYXepoEetQeoTLaR:EBBJNPCT>JAA1N1 t1E1,.B1GMWZP 
 
"ff" 
EJN1T 
 
!ZII 9EIIYliE RNl 
 
YEMEMBlJM It IP 
 
PRCIPeRlt 
TAICEIIFOR 
10tEDEIIT 
 
CCL.AL PJIPOIF LOCAL CPT1DN 
IIALEITAX 
 
TOTAi.i ftAR!Nl!D 
,UCIP,JP M152DD1 
 
IIM!lft 
 
T.- 
m..l'Wla 
Talll ....... 
 
I 112,414 I 
3gpm 
I 114-, I 
 
EIEElvnRI 
 
.....DIii!.... 
,M.lc.:,ip.ll...,_ 
 
 I 1    
WM 
 
T11l1i'C I mi-a 
e-111--...-(lllllll<IE, z- 
 
I 111.119,0II I 
 I MICLm 
 
PD:WB r,wpm ft? PIZI 
o, liTl-uln 
e-a1--...n101.-" 
_. (lnllr)  I Ene 
 
....... I 
 
 1,4411.a 
 
l'lN>MIANCl;A!i 
 
14.731.111 
 
B1.D14.III I 11,121.411 
-:11 I 
...,,,,,, I 
11,411.1111 
111.R 
1a.1op.g I 111.nwn I 
1110-12 I 
m.m~ 
 
443.-114 I 41M,111.44 
 
21.11u1 
 
1'!.tftp 
 
.... MO'i1 I 411.ffl. . 
 
-.-..- ........ 81,I'MI.OII I 
..' 
.......  19,2,gp 
 
311fmlXI 
, W7D 
 
121,ffl.11 I 111,171.11 
 
lll?IOO 
 
111,471.11 I 
Halllll 
 
1-.-.11 lliilt!l:17 
 
flll'MMR:IIEII 
 
Pr I 11111.11 I 7ff 
 
I ?EM7:f1 I IGDD 
 
.__111111.twa:il, . . . . , ______ 
 
 NI>"'' IQI.EY CQUNTX IONll Of EDI ICAJJAN 
STAWEDD7E:!Ye!BE'YM31BEtRWMl>'F!JEIYP,P..MEeEe m8aEDeDnRBltP mi=, 
 
EXHIBITT 
 
r76  EH Q I  flH) 
A88ET8 
c.i..ic.t-Fq;t,,_. 
Ac:aua Re :,  +- 
 
IW.ANCE 
.U.Y 11 2001 
 
BALANCE 
DEDUCTIONS JUNE30,?T? 
 
 
 
8.1111.DO S 111.-.77 S 1221'53 S 
 
0.00 
 
211000111 
 
-8,2114.711 
211,0DD.OO 
 
 
 
!,100.00 S 1......77 S f22.M1111  ___1_1._11_11;;.24_, 
 
LIA8IUTE8 Fina Hlldb 0llwa 
 
 
 
!,1111.DO S 1pe.11 S 122:!!4:P  ___1_1_,1_111;;.24_, 
 
..........................w:1111,,,.... 
-24- 
 
 ICIEllU.I! "I" 
 
~IOB/tf 
. fflCRPCMRWI 
 
,CFDI\ 
 
al ApcftW. 111 D; 
 
a-e~i_--_-D; .,_ 
 
,__ -dlllM-- 
 
--------- -lldllal-....................... 
 
 ,cum 
 ID.NII 
 
-~ _......,.11, .,_.,...._..._ 01111. Pa.a: Paa-'flnl9I Flmn Gllllllll D I   IIM 7 
 
111.alli 
 
TalllU.I DJ -afAa>I 7 a 
 
-..,..:..u...a,na: ,-~Jf 
 
-~ ,.__'11111191 Ftaa 0... D J IN&A 1/1M htttate"lltlD C H 7  Ad Pwll-...-.-fll 5 I 
 
7 
 
Cllpdf'W..1R41m1aarn 
 
IMJIII' 14.1n 
 
-~---D; ,....._.... r,ca..- 
 
OlaP14a  
,.., BLw-.;..-s 
 
-daMaa_, 
 
&;ff 
 
 All 
 
,..,a..-l.aaa'N 7 Ill \ps_._ 
 
M.01D 
 
,...mnmPPn.z111111an : : 
 
IM.211 
 
,-Tvad, 1 21 l.lnl:JQ--Flnl~ 
 
IU11 
 
 IIIM11H 7 1Pragram 
 
114.JN 
 
..-....-........ -1711,A I 7 I 
 
\ 
 
WM , .. 111111. . .- . - 
 
IU4II 
 
TIIZIIU. I D ; -"'Fil 7 
 
PManRUIH 
ENTITY 
I) 
 
-,.. ,. REVBIE 
 
EIIPBlllTUIEII 
It' A t 
 
NII. I 11.11a.11 
 
NII. 
 
111.11YP I 
 
Ill 
111.1eye Ill 
 
4l1.1IUI 
 
... NII. 
 
,, .,,-,, 
 
I Z7'ffl47 1 ___=1...,=~a;. 
 
 1M 1 nmn 1 
NII. I 11,111.47 I 
 
nmn 
pp 
11,111.47 
 
NII. 
 
114,IMHD 
 
NII. 
 
NII. 
 
1:M,87UI 
 
NII. 
 
I.ID.DD 
 
NII. 
 
II.ta.DD 
 
11MIMIID 
17,IDIUIII 
_,_1:M,87UI l.1DJID 
 
NII. 
 
31.840.77 
 
l],!ICl.77 
 
I W !Mp l _ _.!!W!!!!,ffll!l!!:!17!!. 
 
TIIZII _ _ ,.._ _ __ NIANIII A 7 If 
 
I 741-?14.14 --.1-IIIIIB!lliilP~ 
 
-- 
 
 IRl:EY m NIY WWll Qf Bl PD9N 
IAffl  ESEEfl"IIIIRIYFBBN,er,eA 
 
YEMfMlFDAM:llM 
 
.... --.-- 
 
Fadu.., ....... (1) ,.. .............. FIIIIIIDIIII ..,.......,,._. . . 
 
.._,,,,c  a-J 
 
----.......-a ,.__,.,a_.-,., wll'.....www C ......... GI 
 
Ill 7; 
 
i7 
 
.,,,...,.....,....._ _ _ 
 
m I  t - -indlllllllill . . Nllllllli ldm l.ln:II ........ 
 
Ill E;  - -. . . . . . - - - . . . -Dt.rflnlL C; -11111 I .,,,,..,._ 
 
...,..,.w---nrn._..,,..CRM_ 
 
TillllftlallMlal1111..--1,--w ID -,IID ;I ._ 
 
llcNl)'c:ain,-----. .................... _,...,,   -  Till -~QNIIIIUtfll I 7Aefll......,_.,,_.. _ 
 
.. _.al 
 
. . --  pwww 5  dlll_L.. J . _ . . 
 
......,.,,.. 
._ 
 
ICIElU.E .,. 
 
. -----czia; .. 
 
 Ii - II I  11 111- 
., f 11. 
 
if, II-Iii! I 
 
'iIlif'I~,,.I! ! 11. 
 
f f f I 
 
!:'S ' 
 
- 
 
! :j iii!! illii!iii !iil1i!i!!ii liiiiiiii U ~I 
 
 !i -::I 
-II 
 
 
i 
 
! i ! 
 
!i iii! eiillii!iii iiil1i!i!!ii iiiiilii! 
 
u - 
 
~u 
~ 
 
I 
 
"' 
 
 IRIIYM NIYIDMD 'Z Bl PlJCII IGtPI I  ?f HATE IIPTE Z DMftlllD  WILM 
 
ICll!!DIU! T 
 
,nme-= 
IXln1IIICT 
Hr.....a..F.I.i.i.!.D..q_ -IIJ 
 
- gcMRI EffAl FIN>JYPE8 saw. 
 
Gl!IEI\M. 
 
NII 
 
AN) 
 
JOIN, 
 
---'--""'1,.,q.._ 
 
I Y!'fflP I ...., I lllWZ:P! 
 
.._.... - . -- 
 
 8CHLff m 'NIX eoeeo OE E'! fC'-6DON 
8PE'1  f ?l & IYIEAAPIPEMI'SPEPDL:IAICPIilAA-!aMmP Fl TAX PPOECII 
 
IICHEDULE'T 
 
PPOBiI Elllllrl!DIIII 
 
AMOUNT 
 
AMOUNT 
 
ORlaCAL 
 
CURRENT EXPENED EXPENDED 
 
cosrm Ell'TIIM'TE> Ell'TIIM'TE> IN CURRENT IN PRIOR 
 
COITSCQ 
 
YEMPI 
 
YEAR8(3) 
 
    1I!! 11111! 1111 1I!!1111111!!! 
 
1s1211;a !!!!! T7S.'JI 
 
PROJECT 8TA1U8 
0rvcq 
 
.....,... u,.. (1) Tha8ahaa1Waar.-i11111u111..... n : .. _~,.,.,,...,.... .,,, n: 
 
1.111:a10p1an 
 
12) Tha 8ailDal DIIMl:h -  -  - .Ilillli 11111 IDr . . ;nflcl lncludlul 11111 lam :ntacH I I 1.. W j I M L 
(SJ Tha ..,_ d 8clwr Clllrlf I I C. . . ' I 5 Id  1'11o ..... -.c III bid . . . . _ ;nflcl 
 
...... ..... ......._,..__zip: 
 
 --------- ---------------- 
 
ICISIU.E'lf' 
 
[Mf  KW 
 
Dllacl:11 alPfiilW 
 
ICli d C Iii ,,.._ 
 
....... -.,a..~............. K J ;a P&u;.zz!ll\-'11,..,.. 
 
Pr-,Cll-.(1-31 ........ 
 
...... GI I E91J~ll-31Plal,a 
 
Uilllll C Uilllll C 
 
1 !allf'IIEw._,......, 
 
-ca.-.111-11 ....... 
.,.,11........ lflll ldlial a....,i p; 7 ,11-111 ...... 
"I 7 all I 
......... m- 
 
c.,,,,y  
................. ,,a.d--c.am,VI 
11111 ll!dl 
u p; 
 
TOTAL DIIEC'T lll1RUCT1QNM. "kZR.'i:111 
__ ,, -c..,,.......  al Dr I I 
 
M.LlfflEN11I FRDI-GB ....A 
DEIWfflBff Of' 
IPPTIDNna 
 
1!1 aw E ~ ~  > A 
 
Ml' A OP!RAJP11 
 
TOTAL 
 
I 
 
....,, 114.114.GD I 
11,111.1111 
,WIMIIII 
ffl.1211.1111 
.......11.111.1111 
111,111..1111 
lllM, 141.1111 
-,,Nim, 
111,411.1111 :D.111.1111 
 
1Z1.l1UII I 
--.....,. 111.1:a.11 
110.71174 
11.-.. 
1a411A 
I,G-..1,1a1.1.1a1 
N4-11,111.1111 Ul'I.JII 
 
......,1Uall7 I 
17,114.11 
-...,,,. B,1117.41 ~ 
 
...1D,IC7.41 
,,, 111.1:a.11 
110,71174 
4111,411 
11.-.. 
111.144-" 
111.ffl,M 
111,1117.D 
... .:NI.IMUI 
, 11,111.1111 
 
4U7IJID 
 
p,1M.Gp 
 
11,1a,,p, 
 
I 
 
a.m :s.11,.-.1111 I Ull'.117.JI' I 1:n.111.11 I 
 
..,,,,, 104,411.1111 
 
,a.111.1.414.D 
 
13.0IUI 
1.411.11 
 
141,711.14 1U11.14 
 
I 12114.!.1111  I.II !!!UI I 11UGll7 I Ul11!!!1 
 
111 Cw; 
 
1a........ _.a1pu: ..._... ___.,... 
 
 a 8CJt..EY CQllCIY BOARQ OE f'! P!KII 
QEIEA+N. BIil .. WJJY BABIC E'! !P!JJAN PBCPBM1 Uffl 
!I IODEYNE6I8BNENI>DEEDXMfEENaIIll2E'IIR-IY SITE 
 
8CHEDULE "II" 
 
l[Ii 
lk:Nl]I IF I 7 I iWI 8chaai 
Sc:Nar Coint a.,. . ., 8ahDal 
Cllnnl 01b (A11s:illuw F+ r: ,Pac.own) 
TOTAL 
(1) Cca141iwd ..I._ Fun.II.._ LDmi FM . . ..._ 
 
ALL01IENT8 
FROM GEORGIA 
DEPARTIENT OF 
EDI ICATION 111 
 
ELIGIBLE QBE PROGRAM C08'T8 
 
' 
 
1,101,7lle.OD S 
2.013.1118.00 
 
1,302,3112111 1JIZ1,4111.QZ 
 
4U7I.OII 
 
' 
 
f. 111 320 "II -....:!"~ZlP:51.iNl!!!;!III!, 
 
S.nalla1D .. glllll'lliupaleawa1--,a.,a.1a 
-31 - 
 
 SECOONII COMPUANCE AND Nll!RNAL COKl1lOL REPORTS 
 
 --M W1111L1. W. HllffllN ..... MD1DA 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WuhinglDD Slral, s.w. Suile 214 
Allanla,CiecqiaJOJ]48400 
July 17, 2003 
 
Honorable Sonny Perdue, Governor Members ofthe General AH 1mbly Memben ofthe State Board ofFcblCl!ion 
and 5upct:n10-+u! md Members ofthe Schley County Board of F.ducati"'l 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERf08HEP IN ACCORDANCE WIJll GOVERNMENT AUDDJNO STANDARDS 
Ladies md Oentlemen: 
We haw audited the fiDIDCieJ ,i11ow>ll1 ,>(Schley County Board ofEcbrrioo-. ofnd forihe)m ended June 30, 2002, HIid bve iaued our report thereon dmd July 17, 2003. Thia report wu 
qllllified for vmioul deputurea &om ao-ll)' .,. ctmt ccountina principles, u identified in the NUditor'1 report on di.. seoend-purpoae finncild atatowwwdL We c:onducu:d our audi in NCCOrdnce whb auditina lltmdrds gener1ly a.;. t&Aed ill the United States of America and die IINndardl applicable to fimncil audill c:oamoed in Qy...gw,@4 Audjtipp S!r'er:dL illutd by the 
Compllulltr Otneral ofthe United States. 
Compljm;e 
Al part of oluioiq ~111ooble murmre about whether Scblty County Board of Education's fimociI ,aianenu ue fret of material z.,.:we!ei._., we performed tests of ill romplinct widl rcrtin provisi0111 oflawi, regulation., COilbiidi nd pm1I, 1101liC0IDlplince whb which could bftoc a direct md material effect on d.. dtte:tn.imion offinnrilal ,ia!MMffll mounts. However, providing 
an opinion on complinct 'itb those provisions wu not ND objective ofour audit, nd aceordinalY, 
we do not exprea such an opinion. The resulll ofour tesb di1rloled no irnces ofno111compli.mct 
dial re ~uiritd to be repoutd illldcr Goyemment Aydjtipa SW!dmlt 
JnlCPJII rmrn Om rwme1 Rmonioe 
In Plnnina NDd pa fo.ming our audit, M: COlllidtriecl Schley County Board of Education's intrmal rmbul over finenr:iI ,epodin in order to detamint our auditiq pu..:cdwa for die pwJIOlt of expressing our opinion on die finnclld WitDtl .md not to provide murmre on the intcmal 
2002YB-10 
 
 control over finmcill rq,oniDa. Howewr, we nmd a c:ataln matter involvina the immal control owr fiMDCWI 'eflOltina .nd it. opeailliw dm - comider to be a reportable condition. Reportable c:oaditirm involve matten coming to OID' attattio,t "N!ina u, sianificant deficiencies in the desian or opendon ofthe iDlanal control c,v,,,r financial ..,mag that, in ourjudament, could adw.a:.'y affect 
Schley County Bomd orEd,w  i--t's abilily to record, p1w , ~ and report finmcial tlata 
c:m=n-t with -ertions orme, a nimt iq the financi.wl iilateood The reportable condition ii 
desc:n'11ed in tbt accompanyina Sdwdule of'F'mdinp and QursriODlld Com a itrm FS-7231-02-03. 
 
A material w:sLn ii a condition in wbic:b d- clesip or operation orone or more ofthe intemsl 
 
COldrol compooenu does not mluce to a relatively low level the rilk. dwit rninlement in lilllO\UIII 
 
that would be mstaial in relntion to the financitl iilntc:menl heing audited may occur snd DOt be 
W'le! ted "li1bin a timely period by mnp1oyas in the normal coune or paformina their mianed 
 
ftmclions. Our co11i-:'+111i.m oftbe immal control over finsncial reporting would not nee 1ily 
di1elose all matten in the internal COldrol tbst miabt be reportable conditions snd, accordingly, 
 
would not nee iii)' di1elole all 1epo1table condidom that nre allC' comiderwt to be malerial 
 
vwh 
 
Howner, the reportable condition desc:n'11ed above ii 00111iJaed to be a material 
 
waknesL 
 
ssmnn Thi .q,on ii ime11derl mlely for the Inrormatioa snd me ortb,, aw a 10d, nwmben orthe Schley 
 
County Bomd ofEchw:arion, Federal s.wanlmg 
 
'11111 s--dimuabeldities and ii DOt i11u\-rl 
 
to be imrl wbonld not be 1-1 by anyone ocher dl7il tbele apecified pa.ties. 
 
y submitted, 
w~ 
w. Hinton 
Sllte Auditor 
 
RWH:a 2002YB-40 
 
 -- lh-,J W. HINTON 8WlilllD1DA 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Wuhiiij1oa S1Re1. S.W. Sulle 214 AIWlle Gec:qia ]0]]4 11400 
July 17, 2003 
 
Hononble Sonny Perdue, Governor Mernben ofthe Genenil Aacmbly Mernben orthe Stale Board orEducaricm 
and 
Superintendent 1111d Memben orthe Schley County Board orEducerioo 
REPORT ON COMPLIANCE wrrn REOUIREMENTS APPLICABLE IO EACH MAJOR 
PROGRAM AND ON INTERNAL CONTROL oYER COMPLIANCE IN ACCORDANCE WW:1 0MB CIRCm,AR A-133 
JNlies wl Oeotlemen: 
Comnliue 
We have audited the compliance ofSchley County Board orEd'Cltion with the types ofcompliance 
requi,auents dell:ribal in the U.S. Offia of Manage.,.n, lllld /Jw/pt (0MB) Clmllar A.-133 
Campllana Sllpple.,.n, lbat are applicable to each ofits major Federal pog.&1,d for the yaa- ended June 30, 2002. Schley County Board of Education's 1111,ior Fedenl progrmns are identified in the Summmy of Auditor's Raults Section of the IICCOl1lplll)ing Schedule ofFindinp and Questioned Costs. Compliance witb the requimnents of laws, regulationa, COl,b..:ts and grants applicable to 
each or its major Fedenl proarams is the raponsibility or Schley County Board of Educatiod'I lllllllllaen,en Our respolllibility is 11, c:xpieu &11 opinion on Schley County Board or Education's 
compliance hued on om audiL 
We conducted our audit ofcompliance in ICCOJ'danc:e with auditina lblndards generally 1CCcp(ei in 
the United States orAmerica; the 11&1.dllds applicable to fimncial audits coataincd in Govei!M11'1ll Audjtjqg SWJ4mlL issued by the Comptroller General ofthe United States; and 0MB Circular A- 
l33, A.1111116 ofSlalu, Local Gowi,_,,,1, and Nan-ProjiJ '1Ja,dmllolu. Thole lit&lldards 1111d 0MB Circular A-133 require that we plan and peafi:J.m the audit to obcain rcuoaab1e lllllll'&IICe aboul whether no11compliance with tbe types ofcompliance l'CQ..;,aueuts ,efened to above that could 
have direct wl mtcriI effect on ffllUOI" Federal Jn'Oil&llli ...-:cuned. An audit inc:Judt,,, exrnini111o 
on a tat basis, evidence about the Schley County Board of Education's compliance witb those requi.emeuts a.id performina IUCh other procedura u e c:omidrml i.e. ,1 in the c:in:unulances. We believe thld om audit provides l'Clonabie basis for our opinion. Our audit does not provide a lcawl dete:tmlnation on Schley County Board of Education's compliance with those requirements. 
2002SA-I0 
 
 In our opinion, tbe Schley County Board of'Fduc:arinn complied, in 1111 material rapccll, with the raiuhe.xe111 d'eued ro above that arc applicable ro each of'itw me,jor Federal pros11D1S f'or the ym:r ended J111111 30, 2002 
Imcrnn) Qmtro1Om Qrnrnljpnq; 
The !Dl&poert of Sc:hley County Board of Education ii 1e.po,llible f'or ewtablilhing md IDlinlaining efl'ective iDlmlal c:ontrol over compliance with raililieow,11.8 of laws, .egulatiOIII, c:cnba:tw 111d pmtw applicable b> Federal JMOIPiiliia. In Plmmina 111d performing our audit, we COlllidered Schley County Board of'FdN..,ioo.'1 iJdl:mal control over compliance with JCqWiC111C11D that could have a diJect 111d mataial effect OD a lllljor Federal pujpmn in order ro determine our 
audltina pocedlUCI for tbe JMlrP08C uf'txptllUlj our opinion OD compliance md b> tat 111d repon 
OD immal COlllrOI over compliance in a:coulmx:e with 0MB Circular A-133. 
Ourc:omidcration ofthe inta.al c:omrol ovcrcomplimx:e -1d not net c illy dirlme 1111 mmlall 
in the intanal control that miabt be mataia1 ....,..kn 11c1. A mataial \tTfL I i1 a c:oadition in 
which the drip oropentioa ofone or more oftbe inlemll control c:nrnpmmdldoe notieduceroa 
or or relatively 1ow level riak that noaoomplianc:c with applicable reqLwemeidl 1aw, reailatiOIII, 
c:mdliN:bi 1111d aram that would be mataial in relation b>. me,jor Federal JM'OllD b.=ing IUliled may 
occur and not be deb:cted within a timely period by employee in the normal coune ofpafwning 
their aaianed ftmc:tiOIIL We DOied DO matlen involving tbe immal c:ontrol overc:omplimx:e 111d it 
operation that - comider b> be mataial weakneBe 
a Thi report ii intended .,1e1y f'or tbe wfutmation md 111C ofthe mm ment, mrmhcn ofthe Schley County Board ofFdumion, Federal awmdina aa rie 111d ~ mtirie 111d ii not imnvlerl 
ro be md bould not be Uled by anyune other than tbee pec:ified parties. 
Rcpectfully llJbmitted, 
~.41.g~ 
RWH:11 
2002SA-10 
 
 SEC110Nffi AUDITEE'S RESPONSE 1'0 PRIOR YEAR FINDINOS AND QUBSTIONE.D COSTS 
 
 SCHLEY COUNTY BOARD Of EDUCATION 
AUwuxs BFsSPONSE 
SUMMARY SQ-JE1lYLH OF PRIOR VEAR FINDINGS AND OUESJJONED COSTS VEAR ENDED JUNE 30, 20Q2 
 
PRIOR )'EAR FINANCIAL STATEMENT FINDINGS AND OIJfsSIIONEP COSTS 
 
nNDING CONTROL NUMBER AND STATUS 
 
FS-7231-99-02 FS-7231-00-01 FS-7231-00-02 FS-7231-00-03 FS-7231-0IMM FS-7231-01-01 FS-7231-01-02 FS-7231-01-03 
 
Prmoully Rq,o.ltd Com:c:tive Action lmpleme11ted Furthc:r Action Not Wunnted Umaolvcd - See Com:ctive ~ Furthe:r Action Not Wmuwted Further Action Not Wm1aadEd 
Unresolved - See Com:ctiYe ActioalRapomes 
Umaolvcd - See Com:c:tive Ac:tion/Raponle Unresolved - See Com:ctive ~ 
 
CORRECTIVE ACTION/RESPONSES 
 
EXPENDTilJRES/LIABIUl1ESIDISBURSEMENTS Failure to Mm F.xpmditure Requiranmts Nonmataial Nouc:ompliBDa' Amount: 5933.43 Findina Control Number: FS-7231-00-02 
nx. ....da:expaidituie ofthe Quality Buie F.thnricm (QBE) fimda will be munm to the 
0eoqpa Depm tweu1 of EchraMn through ID incRw in di,, Scbool. Dillrict's Loc:al Five Mill Shire for the QBE p.og.m11. ;n a lllblequmt ftlCIII pc:riod. 
 
PROCUREMENT Failure to Meet Lepl Compliance Nomnamial Nodcompliance Finding Control Number: FS-7231-01-01 
 
To be .epudtd in ftlCIII ,_. 2002. No corrective adioa plan w implc::,uwl&:d. 
 
BUDGET PREPARATION/EXECUTION Defu:it Fund Babmce Mllerial NoncompliBDa' Findina Control Number: FS-7231-01-02 
 
To be .qalffl in ftlCIII ,_. 2002. TblS School Dillric:t c:ontimlCI to have ddicit ftmd 
ba!ance TblS Schley County Board of F.,lucadoa bas developed the followina plan to cover die deficit. This will be handled with revenue fiom - . I pollible IOlll'CCI. They 
are a follows: 
 
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 SCJ:U,BY COUNTY BOARD OF BPVCADON AU).J1166'.8 BFSPQNSE 
SUMMARY SCHBQULE OF PRIOR VEAR FINDINGS AND OUF,S]]ONED COSTS VEAR 6NDED JUN6 30, 20Q2 
PRIOR Yf.AB FINANCIAL STAI6Mf.NI FINDINGS AND OUPaSJJONBP COSTS 
CORRECTIVE ACDON/RESl'ONSES BUDGET PREPARATION/EXECUTION Deficit Fund Balmre Mltaill No,,complbax:e f"mdina Control Number: FS-7231-01-02 
I. Th.. po.n1 ftmd will mu.. billlfas li1J/J/ar pay bills to c:ow:r the ddic:it a poaible. 
2. The Schley County Board ofFchx:edon is tryina to aell mold, lll1UIC:d ICbool 111d apply 11111 to the deficit wbm the ale occurs. 
J. Dcfii X t:urrml bonds to the cxtad allowable _, that poaibly more bonds c:ould be 
r ed 
GENERAL FIXED ASSETS Failure to Minlwin Gcnenl Fixed Ailcts Accouat Group lupor1blc Condition- Mm:riI. WCIWICII f"mding Colllrol Number: FS-7231-01-03 
Due to c:unmt lllf6na limibltions mt budpmy COlllidenltions proln'11itina the hiring of 
dditionl administrative~ the School Diilric:t me! e idrd not to purme the recorclina 
ofgenen1 fixed -cts on the flDIDCiI 1,-xe.il'I. 
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 SBC110NIV FINDINGS AND QUEST10NED COS IS 
 
 SCH! EX COUNTY BOARD OF EDUCATION SQJFPYV! OF FJNQINGS AND OUESTIONED COSTS 
VF.AR WPEP JUNE JO, 2002 
I SUMMARY OF AUDITOR'S BFS11LJS 
1. Type of BcPPn Inrcd op the fiDl'Fiel s,m,nnne 
Tbe IIUditor's opinion on lhe Schley County Board offcbndim"' fiomc:i..J MlltiiM-1-Jll 'WI q1lified fur wrioul departures from pneaall) a:c:epted r'TOlmting principles. 
2. Bmrn11bk Condjtions in Jmmw1 Qmnpl Pisknn! by the Anfijt ?{the FiDIDEinl Sfllnt@!IM 
Tbe IJldit report fur lhe Sc:bley County Board ofEcb.ll"ltiOll diw:kwd-. fbnciwl ilbdaDtDt repor1Mble condition relwted to lbe following c:oalrol t:iidqpny. 
Oenerwl Fixed ADtt1 
Tbe reportwble condition clea:n1Jed wbove ii c:o,wifllrm to be a ll1IIICriwl vwh 
3. N2f'ia1nplw,ce HnTrrieI 3P th; FiPIDGIP] Sltlbt@UI 
Tbe wudit oflbe Scbley County Boad offd11C1tion dilckwd no invnc:e ofnc>-li-oplillll:e dc nert material to the financial l!e!1,entI 
4. BCPPITlbfc C-OJ!im in Intmwl Cgptro1 Over Mlior Prwew 
Tbe wudit report fur the Schley County Bowni offd+ llioo clicl not dilClole my reponble c:onditiolll ii. inten:al CODtlol over ~er P.OIP1111a. 
5. Type ofBmm lnr! gn Cgmplj1P5C for Maiqr PrPliIW 
Tbe MJJditor's opinion on the Schley County eo.d offdncadcm's report on c:ompliwncc with requimnents applicable to mwjc,. piuji8a.U WWI unquwlified. 
6. Anfijt fiw!ioe Bmuiml IP be RsiMID4 hf 5mm ,510Ca) ofOMB C:inaku: A-133 Tbe Schley County Bowni cd'Fcbndicm's 111mldjd not clilClowe IJldit findinp required to be MpOlled by MtCtion .510(a) ofOMB Circular A-133. 
7. Major Pmmm Federal awwrdl ll11lli1al a Ull!io. P.utPIIDI me a follows: 
10.553 Food IDCI Nutrition Plujiliil - Food Savic:CI-Scl!oo11keakfat l\oailiil 10.555 Food IDCI Nldlition Projpliil - Food Services-National School Lunch l\oaiu 
I. TYPC A PrPM41iM DgllarJh.c4tOlcl 
Tbe dollar thrabold for type "A" 1-0IPIIDI WU $300,000.00. 
9. Low Bilk Andifm 
The Schley County Bowni "'Fd1ation <)llified a a law rilk. auditEt a. defined by Seclion .530 ofOMB Circular A-133. 
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 sew BY COUNTY BOARD OF EDUCATION 
SCHEDULE OF FJNQINGS AND QUESTIONED COSTS VEAR ENDED ruNE 30. 2002 
II FINANCIAL STATEMEJl[T FINQINGS ANQ OUESTIONEQ COSTS 
PROCUREMENT Failure to Meet Lepl Ownplbmce Ncmmm:rill Jlloocomplimce Rqv,erl ~ran Prior Year F'mding Colllrol Number. FS-7231-02-01 
An eunlinllion ofdle Sc:bool Dillric:t'l 1reco.dl MValc:d dlllamulli-ymrcapital lcal..'l'Mlct4 for 
buiklina and equipment did m,t coalaia !be trnnhwlioa and rmr:wa1 proviliom, which me iequired 
by the Official Code ofGeoqia Arn-aerl Section 20-2-506 a followl: 
"(a) Except a odlawile provided in Ibis Code rctioa, each c:ounty, in.irpr,!himt, or an:a ICbool 1y1m1 in Ibis 811111: lhall be aUlboriml to mta- ildo multi year lcae, purcbue, or lcae purrb =:culbacll uf.U kind for die acquiitioa ofgoodl,, mataial, ral 111d perm! pioperty, a vic:a, and npplilll, piowiclcd dill IIIY 1111.h Wllb&t all c:omia proviiom for 
!be followina: 
(I) Thi. Wiib&t hill ta1ainale amol111my and wilboul furlbcr obliplioa OD!be part ofdie rbool -., I Ii lit !be c:1oe ofdie calmdll' yar in wbic:h it Ml execulal and !be cloe ofmrb v.,..,.,,;"I calender yar for which it may be rmcwcd u provided in dFi Code rctioa." 
Tllf! S,;h.,ol Dilllic, ,bonld >Nil-# !be leuor and mc,wf ti.. c:oab-.t lo include !be iequiml 
tcnninarion 'Ind rmr:wa1 proviliom DDte above. 
BUDGET PREPARATION/EXECUTION Deficit Fund B lmce Nomnaterial Noncomplbmce Rq....,,.., Fran Prior Year 
Findina Control Number: FS-7231..{)2-02 
At J11111130, 2002, die libilltie and I ..c:d fund blllmc:e ex-:eeded IIICill awilable for the 0enenJ Fund by $205,520.55. O.C.G.A. 20-2-67 (b) requires that the Supahdeudent .ubmit ID !be Georgia Depm1meut afEducation bolh  11 ijMIR ID Ibis c:onditicwi and a corrective action plan deliped o correct !be bud,et deficit. The School Dillri"' lbould emblilb budptmy pildW1RI to elilUle that fimdi1111 ii awilable prior to !be Boaad CuiiiDdtti..ia to expenditurel. 
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 SQll HY COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND OUF.STIONED COSTS 
YEAR ENDED JUNE 30. 2002 
II FINANCIAL STATEMENT FINDINGS AND OUF,STIONED COSTS 
GENERAL FIXED ASSETS Failure to Maintain Oenml F"ixal Alldl Acc:ounl Group Reportable Condition - Mlrmial Weakncll Repeidl:d From Prior Ye. Finding Control Nmnber: FS-7231-02-03 The Sc:hlcy County Bomd of Ectucllioo diet not uaiutain a systrm-wicte Gmcnl Fixed Alldl 
Account Group within the formal accountiDa reconll .. rcquiral by the pnenlly accepled 
accouuting principles. Tm. cwditiou results in the gmcnl-pwpoe financial. ltatemcmtl of the 
School Disbict beina iunmplctc and not ii, accoulaoce with p5w:nll)r accepted ICCOllllliiia principles. Appropriate action sboulcl be taken by the School Dillrict to Cllablilh accountiDa 
controls and pc,cectues to provide for nwiu1011;c; of a Gmcnl Fixed Alldl Account Oroup. T'helr 1nbsictiary records lhoulct include inventory of lanct, bui1ctinp llDd equipmmt owned by the School Dillrict and lbould include, but may not be limital to. elate acquiml, acquilitioa cost, estimated replm:emmt COil, location and delcription. Delailcct records lhoulcl l,r, maintained ofall actditicn and cleldiolll to tbe CJenera1 F"ixed Anet, Acc:ount Group. 
m FEDERAL AWARD FINDlNOS AND QUESTIONED COSTS 
No mattcn were repol1cd. 
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