Wheeler County Board of Education, Alamo, Georgia, report on audit of the financial statements for the fiscal year ended June 30, 2006

WHEELER COUNTY BOARD OF EDUCATION
ALAMO# GEORGIA REPORT ON AUDIT OF THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30# 2006
STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor

WHEELER COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION - SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

EXHIBITS

BASIC FINANCIAL STATEMENTS

DISTRICT-WIDE FINANCIAL STATEMENTS

A

STATEMENT OF NET ASSETS

1

B

STATEMENT OF ACTIVITIES

2

FUND FINANCIAL STATEMENTS

C

BALANCE SHEET

GOVERNMENTAL FUNDS

4

D

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET

TO THE STATEMENT OF NET ASSETS

5

E

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES

GOVERNMENTAL FUNDS

6

F

RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT

OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES TO THE STATEMENT OF ACTIVITIES

7

G

STATEMENT OF FIDUCIARY NET ASSETS

FIDUCIARY FUNDS

9

H

NOTES TO THE BASIC FINANCIAL STATEMENTS

10

SCHEDULES

REQUIRED SUPPLEMENTARY INFORMATION

1 SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL FUND

21

SUPPLEMENTARY INFORMATION

2 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

22

3 SCHEDULE OF STATE REVENUE

24

WHEELER COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -

SECTION I

FINANCIAL

SCHEDULES

SUPPLEMENTARY INFORMATION

4 SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS

25

5 ALLOTMENTS AND EXPENDITURES

GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS (QBE)

BY PROGRAM

27

SECTION II
COMPLIANCE AND INTERNAL CONTROL REPORTS
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS 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 0MB CIRCULAR A-133

SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION IV FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

WHEELER COUNTY BOARD OF EDUCATION - TABLE OF CONTENTS -
SECTIONV MANAGEMENT'S RESPONSES SCHEDULE OF MANAGEMENT'S RESPONSES

SECTION I FINANCIAL

Russell W. Hinton
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
May 21, 2007

Honorable Sonny Perdue, Governor Members ofthe General Assembly Members ofthe State Board of Education
and Superintendent and Members ofthe Wheeler County Board of Education
INDEPENDENT AUDITOR'S COMBINED REPORT ON BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION - SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Ladies and Gentlemen:
We have audited the accompanying financial statements ofthe governmental activities, each major fund, and the aggregate remaining fund information (Exhibits A through H) ofthe Wheeler County Board of Education, as of and for the year ended June 30, 2006, which collectively comprise the Board's basic financial statements as listed in the table ofcontents. These financial statements are the responsibility ofthe Wheeler County Board ofEducation's management. Our responsibility is to express opinions on these 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 opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information ofthe Wheeler County Board ofEducation, as ofJune 30, 2006, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.
2006ARL-11

The Wheeler County Board ofEducation has not presented Management's Discussion and Analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not to be part of, the basic financial statements.
In accordance with Government Auditing Standards, we have also issued our report dated May 21, 2007, on our consideration of the Wheeler County Board of Education's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose ofthat report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit.
The Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual, as presented on page 21, is not a required part of the basic financial statements but is supplementary information required by the accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods ofmeasurement and presentation ofthe required supplementary information. However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Wheeler County Board of Education's basic financial statements. The accompanying supplementary information which consist ofSchedules 2 through 5, which includes the Schedule of Expenditures of Federal Awards as required by U.S. Office of Management and Budget Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements, and in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole.
A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated section 50-6-24.
Respectfully submitted,
+;._..al lo.~~
iufaell W. Hinton, CPA, CGFM State Auditor
RWH:as 2006ARL-11

WHEELER COUNTY BOARD OF EDUCATION

WHEELER COUNTY BOARD OF EDUCATION STATEMENT OF NET ASSETS JUNE 30, 2006
ASSETS
Cash and Cash Equivalents Accounts Receivable, Net
Taxes State Government Federal Government Other Inventories Capital Assets Land Construction in Progress Land Improvements Buildings Equipment Less: Accumulated Depreciation
Total Assets
LIABILITIES
Accounts Payable Salaries Payable Contracts Payable
Total Liabilities
NET ASSETS
Invested in Capital Assets, Net of Related Debt Restricted for
Bus Replacement Continuation of Federal Programs Capital Projects Unrestricted
Total Net Assets
Total Liabilities and Net Assets

EXHIBIT"A"

GOVERNMENTAL ACTIVITIES

$

591,338

309,037 631,484 188,958
16,235 3,297

105,520 1,510,133
175,282 6,127,640 1,265,111 -3,331,194

$ ===7=,5=9=2=,8=41=

$

203,435

905,358

142 465

$

1,251,258

$

5,852,492

57,309 25,913 178,641 227,228

$

6,341,583

$ ===7=5=9=2=8=41=

The notes to the basic financial statements are an integral part of this statement. -1-

WHEELER COUNTY BOARD OF EDUCATION STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2006

GOVERNMENTAL ACTIVITIES
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 Operations of Non-Instructional Services Enterprise Operations Food Services
Total Governmental Activities
General Revenues Taxes Property Taxes For Maintenance and Operations Sales Taxes Special Purpose Local Option Sales Tax For Capital Projects Intangible Recording Tax Real Estate Grants and Contributions not Restricted to Specific Programs Investment Earnings Miscellaneous
Total General Revenues
Changes in Net Assets
Net Assets - Beginning of Year
Net Assets - End of Year

EXPENSES

CHARGES FOR SERVICES

$

6,225,560 $

621,545 87,337
189,481 272,225 624,545 826,030 574,759 565,133 230,331

95,228 620,068

$

10,932,242 $

131,803
68,026 73161 272,990

The notes to the basic financial statements are an integral part of this statement. -2 -

EXHIBIT"B"

PROGRAM REVENUES

OPERATING

CAPITAL

GRANTS AND

GRANTS AND

CONTRIBUTIONS CONTRIBUTIONS

NET (EXPENSES) REVENUES
AND CHANGES IN NET ASSETS

$

4,979,442

461,646 72,495 105,398 185,387
260,520 759,288 283,932 257,394 $ 216,011

507,590

$

8,089,103 $

$ 39,487 39487 $

-1, 114,315
-159,899 -14,842 -84,083 -86,838 -364,025 -66,742 -290,827 -268,252 -14,320
-27,202 -39 317
-2,530,662

$

1,199,964

111,608 13,646 11,685 588,426 8,651 424 878

$

2,358,858

$

-171,804

6,513,387

$=-===i6=!,,34_1_.5.8...3...

-3-

WHEELER COUNTY BOARD OF EDUCATION BALANCE SHEET
GOVERNMENTAL FUNDS JUNE 30, 2006

EXHIBIT"C"

ASSETS
Cash and Cash Equivalents Accounts Receivable, Net
Taxes State Government Federal Government Other Inventories
Total Assets
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts Payable Salaries Payable Contracts Payable
Total Liabilities
FUND BALANCES
Reserved for: Bus Replacement Continuation of Federal Programs Inventories Capital Projects
Unreserved Undesignated Reported in: General Fund
Total Fund Balances
Total Liabilities and Fund Balances

GENERAL FUND

DISTRICTWIDE
CAPITAL PROJECTS
FUND

TOTAL

$

341,489 $

249,849 $

32,381 631,484 188,958
16,235 3,297

71,565

591,338
103,946 631,484 188,958
16,235 3297

$ 1,213,844 $

321,414 $ ===1...5.,.3.5..5,2,..5.8..

$

203,127 $

905,358

$ 1,108,485 $

308 $ 142,465 142,773 $

203,435 905,358 142465
1,251,258

$

57,309

$

22,616

3,297

$

178,641

22,137

$

105,359 $

178 641 $

57,309 22,616
3,297 178,641
22137
284,000

$ 1,213,844 $

321 414 $ ===1=,5=3=5'=2=58=

The notes to the basic financial statements are an integral part of this statement. -4-

WHEELER COUNTY BOARD OF EDUCATION RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO THE STATEMENT OF NET ASSETS JUNE 30, 2006

EXHIBIT"D"

Total Fund Balances - Governmental Funds (Exhibit "C")
Amounts reported for Governmental Activities in the Statement of Net Assets are different because:
Capital Assets used in Governmental Activities are not financial resources and therefore are not reported in the funds. These assets consist of:
Land Construction in Progress Land Improvements Buildings Equipment Accumulated Depreciation
Total Capital Assets
Some of the School District's property tax revenues will be collected after year-end but are not available soon enough to pay for the current period's expenditures.
Net Assets of Governmental Activities (Exhibit "A")

$

284,000

$

105,520

1,510,133

175,282

6,127,640

1,265,111

-3,331,194

5,852,492

205,091

$ ====6,.3.4.=1-,5=83=

The notes to the basic financial statements are an integral part of this statement. -5-

WHEELER COUNTY BOARD OF EDUCATION STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2006

EXHIBIT"E"

REVENUES
Property Taxes Sales Taxes State Funds Federal Funds Charges for Services Investment Earnings Miscellaneous
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 Enterprise Operations Food Services Operation
Capital Outlay
Total Expenditures
Net Change in Fund Balances
Fund Balances - Beginning
Fund Balances - Ending

GENERAL FUND

DISTRICTWIDE
CAPITAL PROJECTS
FUND

TOTAL

$ 1,079,722 25,331 $
5,940,470 2,776,546
272,990 6,536
430,188
$ 10,531,783 $

$
111,608
2,115
113,723 $

1,079,722 136,939
5,940,470 2,776,546
272,990 8,651
430 188
10,645,506

$ 6,036,516

621,545 71,294
189,481 271,434 619,356 826,030 573,460 515,497 230,331
95,228 600,372
$

$ 10,650,544 $

$

-118,761 $

224,120

$
189,883
189,883 $ -76,160 $
254,801

6,036,516
621,545 71,294
189,481 271,434 619,356 826,030 573,460 515,497 230,331
95,228 600,372 189,883
10,840,427
-194,921
478 921

$

105,359 $

178 641 $ ===2=8.;.4,==00=0=

The notes to the basic financial statements are an integral part of this statement. -6-

WHEELER COUNTY BOARD OF EDUCATION RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES JUNE 30, 2006

EXHIBIT"F"

Total Net Change in Fund Balances - Governmental Funds (Exhibit "E")
Amounts reported for Governmental Activities in the Statement of Activities are different because:
Capital Outlays are reported as expenditures in Governmental Funds. However, in the Statement of Activities, the cost of Capital Assets is allocated over their estimated useful lives as depreciation expense. In the current period, these amounts are:
Capital Outlay Depreciation Expense
Excess of Capital Outlay over Depreciation Expense
Because some property taxes will not be collected for several months after the School District's fiscal year ends, they are not considered "available" revenues.
In the Statement of Activities, only the loss on the sales of the building and equipment is reported, whereas in the Governmental Funds, the entire proceeds from the sales increase financial resources. Thus, the change in net assets differs from the change in fund balances by the carrying value of the building and equipment sold.

$

-194,921

$ 102,586 -194,401

-91,815 120,242

-5 310

Change in Net Assets of Governmental Activities (Exhibit "B")

$ ===1..,71=8=04=

The notes to the basic financial statements are an integral part of this statement. -7-

(This page left intentionally blank)

WHEELER COUNTY BOARD OF EDUCATION STATEMENT OF FIDUCIARY NET ASSETS FIDUCIARY FUNDS JUNE 30, 2006
ASSETS Accounts Receivable, Net
Other
LIABILITIES Cash Overdraft Accounts Payable Funds Held for Others
Total Liabilities

EXHIBIT"G"

AGENCY FUNDS
$ ===64='=06=2=

$

34,719

15,974

13,369

$ ===64='=06=2=

The notes to the basic financial statements are an integral part of this statement. -9-

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 1: DESCRIPTION OF SCHOOL DISTRICT AND REPORTING ENTITY
REPORTING ENTITY
The Wheeler County Board of Education (School District) 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 School District is a primary government and consists of all the organizations that compose its legal entity.
Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION
The School District's basic financial statements are collectively comprised of the District-wide financial statements, fund financial statements and notes to the basic financial statements of the Wheeler County Board of Education.
District-wide Statements:
The Statement ofNet Assets and the Statement ofActivities display information about the financial activities ofthe overall School District, except for fiduciary activities. Eliminations have been made to minimize the double counting of internal activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions.
The Statement ofActivities presents a comparison between direct expenses and program revenues for each function of the School District's governmental activities.
Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expenses (expenses of the School District related to the administration and support ofthe School District's programs, such as office and maintenance personnel and accounting) are not allocated to programs:
Program revenues include (a) charges paid by the recipients ofgoods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.
Fund Financial Statements:
The fund financial statements provide information about the School District's funds, including fiduciary funds. Eliminations have been made to minimize the double counting ofinternal activities. Separate statements for each category (governmental and fiduciary) are presented. The emphasis of fund financial statements is on major governmental funds, each displayed in a separate column.

- 10 -

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The School District reports the following major governmental funds:
General Fund is the School District's primary operating fund. It accounts for all financial
resources ofthe School District, except those resources required to be accounted for in another fund.
District-wide Capital Projects Fund accounts for financial resources including Special Purpose Local Option Sales Tax (SPLOST) and grants from U. S. Department of Education to be used for the acquisition, construction or renovation of major capital facilities.
The School District reports the following fiduciary fund type:
Agency funds account for assets held by the School District as an agent for various funds, governments or individuals.
BASIS OF ACCOUNTING
The basis ofaccounting determines when transactions are reported on the financial statements. The District-wide governmental and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless ofwhen the related cash flows take place. Nonexchange transactions, in which the School District gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, sales taxes, grants and donations. On an accrual basis, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from sales taxes is recognized in the fiscal year in which the underlying transaction (sale) takes place. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
The School District 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.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis ofaccounting. Under this method, revenues are recognized when measurable and available. The School District considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Property taxes, sales taxes and interest are considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds.

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WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The School District funds certain programs by a combination ofspecific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both restricted and unrestricted net assets available to finance the program. It is the School District's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues.

CASH AND CASH EQUIVALENTS

COMPOSITION OF DEPOSITS Cash and cash equivalents consist ofcash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition in authorized financial institutions. Georgia Laws OCGA 45-8-14 authorize the School District to deposit its funds in one or more solvent banks or insured Federal savings and loan associations.

RECEIVABLES

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

PROPERTY TAXES

The Wheeler County Board of Commissioners fixed the property tax levy for the 2005 tax digest year (calendar year) on October 11, 2005 (levy date). Taxes were due on January 3, 2006 (lien date). Taxes collected within the current fiscal year or within 60 days after year-end on the 2005 tax digest are reported as revenue in the governmental funds for fiscal year 2006. The Wheeler County Tax Commissioner bills and collects the property taxes for the School District, withholds 2.5% oftaxes collected as a fee for tax collection and remits the balance oftaxes collected to the School District. Property tax revenues, at the fund reporting level, during the fiscal year ended June 30, 2006, for maintenance and operations amounted to $1,079,722.

The tax millage rate levied for the 2005 tax year (calendar year) for the Wheeler County Board of Education was as follows (a mill equals $1 per thousand dollars of assessed value):

School Operations

12.5 mills

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WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

SALES TAXES

Special Purpose Local Option Sales Tax, at the fund reporting level, during the year amounted to $111,608 and is to be used for capital outlay for educational purposes or debt service. This sales tax was authorized by local referendum and the sales tax must be re-authorized at least every five years.

INVENTORIES

FOOD INVENTORIES On the basic financial statements, inventories ofdonated food commodities used in the preparation ofmeals are reported at their Federally assigned value and purchased foods inventories are reported at cost (first-in, first-out). The School District uses the consumption method to account for inventories whereby donated food commodities are recorded as an asset and as revenue when received, and expenses/expenditures are recorded as the inventory items are used. Purchased foods are recorded as an asset when purchased and expenses/expenditures are recorded as the inventory items are used.

CAPITAL ASSETS

Capital assets purchased, including capital outlay costs, are recorded as expenditures in the fund financial statements at the time ofpurchase. On the District-wide financial statements, all purchased capital assets are valued at cost where historical records are available and at estimated historical cost based on appraisals or deflated current replacement cost where no historical records exist. Donated capital assets are recorded at estimated fair market value on the date donated. Disposals are deleted at depreciated recorded cost. The cost of normal maintenance and repairs that do not add to the value ofassets or materially extend the useful lives ofthe assets is not capitalized. Depreciation is computed using the straight-line method. The School District does not capitalize book collections or works of art.

Capitalization thresholds and estimated useful lives of capital assets reported in the District-wide statements are as follows:

Capitalization Estimated

Policy

Useful Life

Land Land Improvements Buildings and Improvements Equipment

Any Amount $5,000 or more $5,000 or more $5,000 or more

NIA 20 to 80 years 10 to 80 years
3 to 20 years

Depreciation is used to allocate the actual or estimated historical cost of all capital assets over estimated useful lives.

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WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 3: 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 of money 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.
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, 2006, the bank balances were $1,003,589. The amounts of the total bank balances are classified into four categories of custodial credit risk:

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WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 3: DEPOSITS

Category 1 - Cash that is insured (e.g., Federal Deposit Insurance) or collateralized with securities held by the School District or by the School District's agent in the School District's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the School District's name.
Category 3 - Cash collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the School District's name.
Category 4 - Uncollateralized.

The School District's deposits are classified by custodial credit risk category at June 30, 2006, as follows:

Custodial Credit Risk Category

Bank Balance

1

$ 102,213

2

901,376

3

0

4

0

Total

$ 1,003.589

Note 4: NON-MONETARY TRANSACTIONS

The School District 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 2 - Inventories

Note 5: CAPITAL ASSETS

The following is a summary of changes in the Capital Assets during the fiscal year:

- 15 -

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 5: CAPITAL ASSETS

Balances July 1, 2005

Increases

Balances Decreases June 30, 2006

Governmental Activities

Capital Assets, Not Being Depreciated:

Land

$ 105,520 $

0 $

0 $ 105,520

Construction in Progress

1,510,133

1,510,133

Total Capital Assets Not Being Depreciated $ 1,615.653 $

0 $

0 $ 1,615.653

Capital Assets Being Depreciated Buildings and Improvements Equipment Land Improvements

$ 6,140,644 1,193,363 $ 175,282

$ 102,586

13,004 $ 30,838

6,127,640 1,265,111
175,282

Less Accumulated Depreciation for: Buildings and Improvements Equipment Land Improvements

2,242,332 829,953 103.040

106,448 81,682
6 271

7,694 30,838

2,341,086 880,797 109.311

Total Capital Assets, Being Depreciated, Net $ 4.333.964 $

-91 815 $

5 310 $ 4,236.839

Governmental Activity Capital Assets - Net $ 5,9~2,611 $ -21,815 $

5,3Hl $ 5,852,422

Current year depreciation expense by function is as follows:

Instruction Support Services
Improvements of Instructional Services General Administration School Administration Maintenance and Operation of Plant Student Transportation Services Food Services

$

95,633

$

8,116

400

2,625

657

77,006

88,804 9 964

Note 6: RESTRICTED ASSETS
Special Purpose Local Option Sales Tax (SPLOST) and Federal funds are reported as restricted assets in the Statement ofNet Assets because their use is limited by applicable statutory provisions. Restricted assets at June 30, 2006, were as follows:

- 16 -

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 6: RESTRICTED ASSETS

District-wide Capital Projects

SPLOST

Federal

Restricted Cash and Cash Equivalents: Capital Acquisitions

$ 107,384 $ 142,465

Note 7: RISK MANAGEMENT

The School District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; acts of God and unemployment compensation.

The School District has obtained commercial insurance for risk of loss associated with torts, assets, and errors or omissions. The School District has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the School District's insurance coverage in any ofthe past three years.

The School District has elected to self-insure for all losses related to acts of God. The School District has not experienced any losses related to this risk in the past three years.

The School District is self-insured with regard to unemployment compensation claims. The School District accounts for claims within the General Fund with expenses/expenditures and liability being reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated.

Changes in the unemployment compensation claims liability during the last two fiscal years are as follows:

2005 2006

Beginning of Year Liability

Claims and Changes in Estimates

Claims Paid

EndofYear Liability

$

0 $

12,225 $

11 481 $

744

$

744 $

1 688 $

2,432 $

0

The School District 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 of workers' compensation self-insurance for its member organizations. The School District 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 Midwest Employers Casualty Company to provide coverage for potential losses sustained by the Trust in excess of $500,000 loss per occurrence, up to $2,000,000.

- 17 -

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT"H"

Note 7: RISK MANAGEMENT

The School District has purchased surety bonds to provide additional insurance coverage as follows:

Position Covered

Amount

Superintendent All Employees Principals

$ 100,000

$ 100,000

$

10,000

Note 8: SHORT-TERM DEBT

The School District issues tax anticipation notes in advance ofproperty tax collections, depositing the proceeds in its General Fund. This short-term debt is to provide cash for operations until property tax collections are received by the School District. Article IX, Section V, Paragraph V of the Constitution ofthe State ofGeorgia limits the aggregate amount ofshort-term debt to 75 percent ofthe total gross income from taxes collected in the preceding year and requires all short-term debt to be repaid no later than December 31 of the calendar year in which the debt was incurred.

Short-term debt activity for the fiscal year is as follows:

Tax Anticipation Notes

Beginning Balance

Issued

Redeemed

Ending Balance

$.===o $ 350.000 $ Jso,ooo $===o

Note 9: SIGNIFICANT 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 costs which are disallowed under grant terms. The School District believes that such disallowances, if any, will be immaterial to its overall financial position.

The School District is a defendant in various legal proceedings pertaining to matters incidental to the performance ofroutine School District operations. The ultimate disposition ofthese proceedings is not presently determinable, but is not believed to be material to the basic financial statements.

- 18 -

WHEELER COUNTY BOARD OF EDUCATION NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2006

EXHIBIT "H"

Note 10: 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 School District who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The School District 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 9.24% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Required Contribution

2006 2005 2004

100% 100% 100%

$ 533,135 $ 517,143 $ 504,641

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WHEELER COUNTY BOARD OF EDUCATION GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL
YEAR ENDED JUNE 30, 2006

SCHEDULE "1"

REVENUES
Property Taxes Sales Taxes State Funds Federal Funds Charges for Services Investment Earnings Miscellaneous
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 Enterprise Operations Food Services Operation
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHEB FINANCING SOURCE {USES}
Other Sources Other Uses
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances - Beginning
Adjustments

NONAPPROPRIATED BUDGETS

ORIGINAL {1 l

FINAL {1l

ACTUAL AMOUNTS

$

1,037,712 $

1,037,712 $

1,079,722

25,000

25,000

25,331

5,958,490

6,037,846

5,940,470

1,640,787

1,647,705

2,776,546

69,130

69,130

272,990

14,100

14,100

6,536

575,092

575,092

430188

$

9,320,311 $

9,406,585 $

10,531.783

$

5,268,632 $

5,287,169 $

6,036,516

424,771 73,146 174,875
232,162 741,981 281,409 505,082 452,655
14,800
591,573

424,770 73,541 174,875
232,162 741,981 282,152 505,082 459,275
14,800
591,573

621,545 71,294 189,481
271,434 619,356 826,030 573,460 515,497 230,331 95,228 600,372

$

8.761,086 $

8.787,380 $

10,650,544

$

559,225 $

619,205 $

-118 761

$

100,000 $

123,958

-23,958

$

100,000 $

100,000

$

659,225 $

719,205 $

-118,761

428,272

428,272

224,120

-160 447

-160 447

Fund Balances - Ending

$

927,050 $

987,030 s===1=o=s,..,35.,.9=

Notes to the Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual

(1) Original and Final Budget amounts do not include budgeted revenues or expenditures of the various principal accounts.

The accompanying schedule of revenues, expenditures and changes in fund balances budget and actual is presented on the modified accrual basis of accounting which is the basis of accounting used in the presentation of the fund financial statements.

See notes to the basic financial statements.

- 21 -

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2006

SCHEDULE "2"

FUNDING AGENCY PROGRAM/GRANT
Agriculture, U. S. Department of Child Nutrition Cluster Pass-Through From Georgia Department of Education Food Services School Breakfast Program National School Lunch Program
Total Child Nutrition Cluster
Other Programs Pass-Through From Georgia Department of Education Food Donation (1)
Total U. S. Department of Agriculture
Education, U. S. Department of Special Education Cluster Pass-Through From Georgia Department of Education Special Education Grants to States Preschool Grants
Total Special Education Cluster
Other Programs Direct Safe and Drug-Free Schools and Communities - National Programs Pass-Through From Georgia Department of Education Enhancing Education Through Technology Program Hurricane Education Recovery Improving Teacher Quality State Grants Migrant Education Reading First State Grants Rural Education State Grants for Innovative Programs Title I Grants to Local Educational Agencies Vocational Education - Basic Grants to States Pass-Through From Georgia Department of Human Resources Safe and Drug Free Schools and Communities - State Grants
Total U. S. Department of Education
Health and Human Services, U.S. Department of Direct Adolescent Family Life Demonstration Projects Pass-Through From Children and Youth Coordinating Council Abstinence Education Program Pass-Through From Georgia Department of Human Resources Block Grants for Prevention and Treatment of Substance Abuse
Total U.S. Department of Health and Human Services

CFDA NUMBER

PASSTHROUGH
ENTITY ID
NUMBER

EXPENDITURES IN PERIOD

. 10.553
. 10.555

N/A N/A $
$

(2) 544 818
544,818

10.550

NIA
$

20,931 565 749

84.027 84.173
. 84.184
84.318 84.938 84.367 84.011 84.357 84.358
. 84.298 84.010 84.048
84.186

N/A $ N/A
$

220,454 9155
229,609

NIA
NIA
N/A
N/A N/A N/A NIA NIA N/A
N/A
$

681,915 (5)
101,173 (3)
85,019 6,175
292,073 34,420 4,122
430,273 22,999
26134
1,913,912

93.995 93.235

$
NIA

278,121 (4) 75,469

93.959

N/A
$

10000 363,590

Total Federal Financial Assistance
N/A = Not Available

-22 -

$===2..,.,84..,3.,.,2..,.5...,1

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
YEAR ENDED JUNE 30, 2006

SCHEDULE "2"

Notes to the Schedule of Expenditures of Federal Awards
(1) The amount shown for the Food Donation Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the School District during the current fiscal year.
(2) Expenditures for the funds earned on the School Breakfast Program ($148,526) were not maintained separately and are included in the 2006 National School Lunch Program.
(3) Funds earned on this program, in the amount of $1,489, do not require reporting of expenditures. (4) Includes Federal Assistance of $147,622, provided to subrecipients. (5) Includes Federal Assistance of $478,335, provided to subrecipients.
Major Programs are identified by an asterisk (*) in front of the CFDA number.
The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the Wheeler 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 fund financial statements.

See notes to the basic financial statements.

-23-

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2006

AGENCY/FUNDING
GRANTS Bright From the Start: Georgia Department of Early Care and Leaming Pre-Kindergarten Program
Education, Georgia Department of Quality Basic Education Direct Instructional Cost Kindergarten Program Kindergarten Program - Early Intervention Program Primary Grades (1-3) Program Primary Grades - Early Intervention (1-3) Program Upper Elementary Grades (4-5) Program Upper Elementary Grades - Early Intervention (4-5) Program Middle School (6-8) Program High School General Education (9-12) Program Vocational Laboratory (9-12) Program Students with Disabilities Category I Category II Category Ill Category IV CategoryV Remedial Education Program Alternative Education Program . Media Center Program 20 Days Additional Instruction Staff and Professional Development Indirect Cost Central Administration School Administration Facility Maintenance and Operations Categorical Grants Pupil Transportation Regular Bus Replacement Sparsity Nursing Services Principal Supplements Vocational Supervisors Mid-term Adjustment Hold-Harmless Education Equalization Funding Grant Food Services Austerity Reduction Other State Programs K-8 Statewide Reading Program National Teacher Certification Preschool Handicapped Program Virtual Schools

See notes to the basic financial statements.

-24-

SCHEDULE "3"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

341,834

363,049 28,517
726,110 101,049 357,956 102,591 699,073 566,351 189,027
6,016 130,052 244,663 97,330
16,980 43,430 56,382 105,398 35,413 19,309
308,861 256,653 276,959
216,826 39,487 27,802 37,184 3,402 12,511
128,498 588,426
34,452 -269,088
25,000 14,712 8,080
175
$ ====-==....;;,i5,~94~0,4.:..;70=

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF APPROVED LOCAL OPTION SALES TAX PROJECTS
YEAR ENDED JUNE 30, 2006

SCHEDULE "4"

PROJECT
Financing, remodeling, renovating, improving, furnishing and equipping existing School District facilities, including classrooms, instructional areas, support space, physical education and athletic facilities, and grounds, purchase or construction of a storage facility, acquiring any necessary personal property, including computers and other technology, purchase of school buses, and paying expenses incident thereto.
Remodeling, renovating, improving, furnishing and equipping existing School District facilities, including classrooms, instructional areas, support space, physical education and athletic facilities and grounds, purchase or construction of a storage facility, acquiring any necessary personal property, including computers and other technology, purchase of school buses and paying expenses incident thereto.

ORIGINAL ESTIMATED
COST (1)

CURRENT ESTIMATED COSTS (2)

AMOUNT EXPENDED IN CURRENT
YEAR (3)

AMOUNT EXPENDED
IN PRIOR YEARS (3)

PROJECT STATUS

$ 1,950,000 $ 1,959,795 $

118,341 $ 1,841,454 Completed

1,950,000

1,950,000

45157

Ongoing

$ 3,900,000 $ 3,909,795 $

163,498 $ 1,841,454

(1) The School District's original cost estimate as specified in the resolution calling for the imposition of the Local Option Sales Tax.
(2) The School District's current estimate of total cost for the projects. Includes all cost from project inception to completion.
(3) The voters of Wheeler County approved the imposition of a 1% sales tax to fund the above projects. Amounts expended for these projects may include sales tax proceeds, state, local property taxes and/or other funds over the life of the projects.

See notes to the basic financial statements.

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WHEELER COUNTY BOARD OF EDUCATION GENERAL FUND- QUALITY BASIC EDUCATION PROGRAM (QBE)
ALLOTMENTS AND EXPENDITURES BY PROGRAM YEAR ENDED JUNE 30, 2006

SCHEDULE "5"

DESCRIPTION

ALLOTMENTS FROM GEORGIA DEPARTMENT OF EDUCATION (1) (2)

ELIGIBLE QBE PROGRAM COSTS

SALARIES

OPERATIONS

TOTAL

Direct Instructional Programs

Kindergarten Program

$

Kindergarten Program-Early Intervention Program

Primary Grades (1-3) Program

Primary Grades-Early Intervention (1-3) Program

Upper Elementary Grades (4-5) Program

Upper Elementary Grades-Early Intervention (4-5)

Program

Middle School (6-8) Program

High School General Education (9-12) Program

Vocational Laboratory (9-12) Program

Students with Disabilities

Category I

Category II

Category Ill

Category IV

CategoryV

Remedial Education Program

Alternative Education Program

399,350 $ 32,303 791,124 100,972 405,700
100,709 774,432 625,834 209,329 563,398
49,633 61 783

335,092 $ 57,960 597,067 220,149 469,025
54,734 767,253 821,451 184,424
6,817 189,113 367,796 74,975
5,409 70,240 206,973

4,367 $
6,899 448
5,785
448 6,936 8,844 6,672
9,211
14,629 2,216

339,459 57,960 603,966 220,597 474,810
55,182 774,189 830,295 191,096
6,817 198,324 367,796 74,975 20,038 72,456 206,973

TOTAL DIRECT INSTRUCTIONAL PROGRAMS

$

4,114,567 $ 4,428,478 $

66,455 $

4,494,933

Media Center Program Staff and Professional Development

116,163 21 212

163,766 457

25,714 17 650

189,480 18 107

TOTAL QBE FORMULA FUNDS

$

4 251 942 $ 4,592,701 $

109 819 $===4,=70=2=,5=2=0

(1) Comprised of State Funds plus Local Five Mill Share. (2) Allotments do not include the impact of the State budget austerity reduction.

See notes to the basic financial statements.

- 27 -

SECTION II COMPLIANCE AND INTERNAL CONTROL REPORTS

Russell W. Hinton
STATE AUDITOR
(404) 658-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
May 21, 2007

Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe Wheeler County Board of Education
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information ofWheeler County Board ofEducation as ofand for the year ended June 30, 2006, which collectively comprise Wheeler County Board of Education's basic financial statements and have issued our report thereon dated May 21, 2007. 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 of the United States.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Wheeler County Board ofEducation's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not to provide an opinion on the internal control over financial reporting. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect Wheeler County Board of Education's ability to record, process, summarize and report financial data consistent with assertions of management in the financial statements. Reportable conditions are described in the accompanying Schedule ofFindings and Questioned Costs as items FS-7531-06-01, FS-7531-06-02 and FS-7531-06-03.
2006YB-30

A material weakness is a reportable condition in which the design or operation ofone or more ofthe internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud 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 normal course of performing 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, we believe none of the reportable conditions described above are material weaknesses.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Wheeler County Board of Education's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions oflaws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
This report is intended solely for the information and use of the management and members of the Wheeler County Board of Education and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:as 2006YB-30

Rus 11 W. Hinton, CPA, CGFM Sta e Auditor

Russell W. Hinton
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400
May 21, 2007

Honorable Sonny Perdue, Governor Members of the General Assembly Members of the State Board of Education
and Superintendent and Members ofthe Wheeler County Board of Education
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133
Ladies and Gentlemen:
Compliance
We have audited the compliance of Wheeler County Board of Education with the types of compliance requirements described in the U.S. Office ofManagement and Budget (0MB) Circular A-133 Compliance Supplement that are applicable to each ofits major Federal programs for the year ended June 30, 2006. Wheeler County Board ofEducation's major Federal programs are identified in the Summary of Auditor's Results Section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major Federal programs is the responsibility of Wheeler County Board of Education's management. Our responsibility is to express an opinion on Wheeler 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 0MB Circular A133, Audits ofStates, Local Governments, and Non-Profit Organizations. Those standards and 0MB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance 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 Wheeler County Board of Education's compliance with those requirements and performing 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 determination on Wheeler County Board of Education's compliance with those requirements.
2006SA-55

As described in item FA-7531-06-01 in the accompanying Schedule of Findings and Questioned Costs, Wheeler County Board of Education did not comply with requirements regarding Subrecipient Monitoring that is applicable to its Safe and Drug-Free Schools and Communities National Programs (CFDA 84.184). Compliance with such requirements is necessary, in our opinion, for Wheeler County Board of Education to comply with requirements applicable to that program.
In our opinion, except for the noncompliance described in the preceding paragraph, the Wheeler County Board of Education complied, in all material respects, with the requirements referred to above that are applicable to each of its major Federal programs for the year ended June 30, 2006. The results ofour auditing procedures also disclosed an instance ofnonmaterial noncompliance with those requirements which are described in the accompanying Schedule ofFindings and Questioned Costs as item FA-7531-06-02.
Internal Control Over Compliance
The management of Wheeler 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 performing our audit, we considered Wheeler County Board of Education'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 0MB Circular A-133.
We noted a certain matter involving the internal control over compliance 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 compliance that, in our judgment, could adversely affect the Wheeler County Board of Education's ability to administer a major Federal program in accordance with applicable requirements oflaws, regulations, contracts and grants. The reportable condition is described in the accompanying Schedule of Findings and Questioned Costs as item FA-7531-06-01.
A material weakness is a reportable condition in which the design or operation ofone or more ofthe internal control components does not reduce to a relatively low level ofrisk that noncompliance with the applicable requirements of laws, regulations, contracts and grants caused by error or fraud 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. Our consideration ofthe internal control over compliance 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.
2006SA-55

This report is intended solely for the information and use of the management, members of the Wheeler 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.
Respectfully submitted,

RWH:as 2006SA-55

Rus 11 W. Hinton, CPA, CGFM State Auditor

SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

WHEELER COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2006

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-7531-05-01 FS-7531-05-02

Partially Resolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

CASH AND CASH EQUIVALENTS REVENUES/RECEIVABLES/RECEIPTS EXPENDITURES/LIABILITIES/DISBURSEMENTS Inadequate Internal Control Procedures Finding Control Number: FS-7531-05-01

This finding has been only partially resolved. Options are being carefully studied to record the Certificate of Deposit. The duties are being shared by the staff at each school. We are using pre-numbered receipts and purchase orders for record keeping. This finding should be resolved fiscal year ending June 30, 2007.

EXPENDITURES/LIABILITIES/DISBURSEMENTS EMPLOYEE COMPENSATION Inadequate Internal Control Procedures Finding Control Number: FS-7531-05-02

In the future, contracts will be closely monitored by the payroll personnel and then double checked by the principal or supervisor in charge of the program before the September payroll is run.

Any excessive leave on both certified and classified employees will be deducted in the month that the excessive leave occurred. Once the payroll officer calculates such leave, it will then be given to the principal or supervisor for final approval before being deducted.

In the future, all account numbers and payments will be checked thoroughly by the payroll personnel and the person in charge ofsuch program for accuracy before the final payroll is run for that month. All of the above findings will be resolved in the next audit ending June 30, 2007.

- 1-

WHEELER COUNTY BOARD OF EDUCATION AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2006

PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FA-7531-04-01 FA-7531-04-02 FA-7531-04-03 FA-7531-05-01 FA-7531-05-02

Previously Reported Corrective Action Plan Implemented Further Action Not Warranted Previously Reported Corrective Action Plan Implemented Previously Reported Corrective Action Plan Implemented Further Action Not Warranted

-2-

SECTION IV FINDINGS AND QUESTIONED COSTS

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

I SUMMARY OF AUDITOR'S RESULTS

1. Type of Report Issued on the Financial Statements The auditor's opinion on the Wheeler County Board ofEducation's financial statements was unqualified.

2. Reportable Conditions in Internal Control Disclosed by the Audit of the Financial Statements The audit report for the Wheeler County Board of Education disclosed financial statement reportable conditions related to the following control categories.

Cash and Cash Equivalents Employee Compensation Accounting Controls (Overall)

Expenditures/Liabilities/Disbursements Revenues/Receivables/Receipts

None ofthe reportable conditions described above are considered to be material weaknesses.

3. Noncompliance Material to the Financial Statements The audit of the Wheeler County Board of Education disclosed no instances of noncompliance that were deemed to be material to the financial statements.

4. Reportable Conditions in Internal Control Over Major Programs The audit report for the Wheeler County Board of Education disclosed a reportable condition in internal control over major programs for the following compliance requirement.

Subrecipient Monitoring

The reportable condition described above is considered to be a material weakness.

5. Type of Report Issued on Compliance for Major Programs The auditor's opinion on the Wheeler County Board of Education's report on compliance with requirements applicable to major programs was unqualified except for Safe and DrugFree Schools and Communities - National Programs (CFDA 84.184) which was qualified.

6. Audit Findings Required to be Reported by Section .51 0(a) of 0MB Circular A-133 The Wheeler County Board of Education's audit disclosed an audit finding required to be reported by section .510(a) of 0MB Circular A-133. This audit finding is included in section IV of this report.

7. Major Programs Federal awards audited as major programs are as follows: 10.553 Food Services - School Breakfast Program 10.555 Food Services - National School Lunch Program 84.010 Title I Grants to Local Educational Agencies 84.184 Safe and Drug-Free Schools and Communities - National Programs

- 1-

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

I SUMMARY OF AUDITOR'S RESULTS

8. Type "A" Program Dollar Threshold The dollar threshold for type "A" programs was $300,000.

9. Low Risk Auditee The Wheeler County Board ofEducation did not qualify as a low risk auditee as defined by Section .530 of 0MB Circular A-133.

II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

CASH AND CASH EQUIVALENTS REVENUES/RECEIVABLES/RECEIPTS EXPENDITURES/LIABILITIES/DISBURSEMENTS Inadequate Internal Controls over School Activity Accounts Reportable Condition Finding Control Number: FS-7531-06-01

Condition:

This is a repeat finding (FS-7531-05-01) from the year ended June 30, 2005. The accounting procedures ofthe School District were insufficient to provide for adequate internal controls over the school activity accounts.

Criteria:

The School District's management is responsible for designing and maintaining internal controls that provide reasonable assurance that transactions are processed according to established procedures.

Questioned Cost: NIA

Information:

Cash and Cash Equivalents The bank reconciliation function was not separated from the record keeping function. The School District failed to record a $2,180 Certificate of Deposit on the financial records. Activity for one school was recorded on the ledger incorrectly.

Revenues/Receivables/Receipts The cash receipts and deposit preparation functions were not separated from the record keeping and cash custody functions. Pre-numbered receipts were not utilized at one ofthe schools tested. Based on a review of twenty items, nine receipts did not contain adequate supporting documentation and six receipts were not deposited in a timely manner.

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

CASH AND CASH EQUIVALENTS REVENUES/RECEIVABLES/RECEIPTS EXPENDITURES/LIABILITIES/DISBURSEMENTS Inadequate Internal Controls over School Activity Accounts Reportable Condition Finding Control Number: FS-7531-06-01

Expenditures/Liabilities/Disbursements The check writing function was not separated from the record keeping, purchasing and bank reconciliation functions. Based on a review oftwenty items, purchase orders were not properly utilized for two vouchers and two vouchers did not contain adequate supporting documentation.

Cause:

These deficiencies were the result of management's decision to limit the number ofadministrative staffmade responsible for the accounting functions and management's failure to ensure that adequate internal controls were established, implemented and functioning at the school level.

Effect:

Errors and/or irregularities may not be detected in a timely manner.

Recommendation:

The School District should implement procedures to ensure that the key accounting functions of custody, record keeping and authorization are separated and/or utilize oversight for these incompatible activities. In addition, management should monitor controls to provide reasonable assurance that transactions are processed according to established policies and implement those procedures deemed necessary to strengthen internal controls over the accounting functions.

ACCOUNTING CONTROLS (OVERALL) Inadequate Access Controls Reportable Condition Finding Control Number: FS-7531-06-02

Condition:

The accounting procedures ofthe School District did not maintain adequate separation of duties in the Financial Accounting System.

Criteria:

Separation of duties involving key accounting functions, both manual and automated, is the basis for achieving an adequate system of internal control.

Questioned Cost: NIA

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

ACCOUNTING CONTROLS (OVERALL) Inadequate Access Controls Reportable Condition Finding Control Number: FS-7531-06-02

Information:

Access controls in the Financial Accounting System do not prevent users from accessing accounting functions that are outside of their area of responsibility.

Cause:

The School District's management is responsible for designing and maintaining internal controls that restrict access to programs or data. Management has not limited the access rights of users of the Financial Accounting System.

Effect:

Errors and/or irregularities may not be detected in a timely manner.

Recommendation:

Management should ensure that the access controls in the accounting information system should complement the system of internal control by limiting an employee's access to only the accounting functions necessary for the performance of the employee's duties.

EMPLOYEE COMPENSATION Inadequate Internal Controls Reportable Condition Finding Control Number: FS-7531-06-03

Condition:

This is a repeat finding (FS-7531-05-02) from the year ended June 30, 2005. The School District failed to verify that employees' compensation disbursements were based on approved salary amounts. In addition, the School District failed to properly deduct excess or disallowed leave from employees' compensation based on the leave records.

Criteria:

The School District's management is responsible for designing and maintaining internal controls to provide reasonable assurance that employees' salaries are paid according to approved salary schedules. The School District must ensure any excess or disallowed leave is deducted from an employee's salary in agreement with the employee's leave records and approved pay rate.

Questioned Cost: NIA

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

EMPLOYEE COMPENSATION Inadequate Internal Controls Reportable Condition Finding Control Number: FS-7531-06-03

Information:

Based on a review of twenty-five employees' payroll records, the following deficiencies were noted:

Three employees were not paid according to their contracts. One employee's earnings did not agree with the Salary and Travel
data submitted to the Georgia Department of Audits and Accounts. One employee was overpaid due to the use of an incorrect pay rate
when calculating excess or disallowed leave. Two employees were overpaid because excessive leave was not
properly deducted from their pay. Three employees' leave records were not maintained properly. One employee's salary was not charged properly according to the
State chart of accounts.

Cause:

These deficiencies were the result of management's failure to ensure that appropriate accounting control procedures were established, implemented and functioning for the employee compensation function.

Effect:

Errors and/or irregularities may not be detected in a timely manner.

Recommendation:

Management should develop and implement procedures to ensure that employees are accurately compensated for work performed, employee leave records are accurate and that deductions are properly calculated according to the leave records. In addition, management should monitor controls to ensure that transactions are processed according to established procedures.

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

SUBRECIPIENT MONITORING Inadequate Monitoring of Subrecipients Reportable Condition - Material Weakness Material Noncompliance U.S. Department of Education Safe and Drug-Free Schools and Communities - National Programs (CFDA 84.184) Finding Control Number: FA-7531-06-01

Condition:

The School District did not require adequate documentation or properly review requests made by subrecipients for the reimbursement of Safe and Drug-Free Schools and Communities - National Programs (CFDA 84.184) funds.

Criteria:

In accordance with 34 CFR 80.40, the School District was responsible for managing the day-to-day operations ofgrant and subgrant activities to assure compliance with applicable Federal requirements. Provisions of 34 CFR 80.22 states, in part, that (1) grant funds may be used only for allowable Federal program costs of the grantee and subgrantee and (2) in line with provisions of 0MB Circular A-87, "Costs Principles for State, Local and Indian Tribal Governments", an allowable cost must be adequately documented.

Questioned Cost: $212,879.43

Information:

We reviewed nine reimbursement payments made to one oftwo subrecipients and noted the following:

(1) Little, if any, documentation was provided in support of non-personnel service expenses included in six reimbursement requests paid to the subrecipient during the August 2005 through March 2006 period. The requests for these expenses totaled $212,055.72.

(2) Expenses included in requests paid in April, May and June 2006 disclosed the following deficiencies:

a. Three monthly cell phone charges totaling $52.88 were for an individual not engaged in the program.
b. A plane ticket charge of$216.10 was for an individual who had no involvement with the program.
c. Supplies/materials totaling $103.08 were supported with three handwritten tickets rather than original vendor receipts.
d. A duplicate reimbursement request was for an invoice of$335.00.

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

SUBRECIPIENT MONITORING Inadequate Monitoring of Subrecipients Reportable Condition - Material Weakness Material Noncompliance U. S. Department of Education Safe and Drug-Free Schools and Communities - National Programs (CFDA 84.184) Finding Control Number: FA-7531-06-01

e. A meal receipt involved a dinner for four that exceeded the allowable amount per the Statewide Travel Regulations by $116.65.

Cause:

Management did not have established reimbursement request guidelines requiring subrecipients to provide expenditure documentation in support of reimbursement requests. Based on a recommendation ofa Federal program review, management initiated measures during the fiscal year that required subrecipients to provide documentation supporting reimbursement requests. However, management did not properly review the subrecipients' reimbursement requests to ensure that expenditures were allowable or within Federal/State guidelines.

Effect:

A subrecipient was reimbursed $212,055.72 without adequately determining that the subrecipient incurred allowable Federal program costs. Payments of $823.71 were made to a subrecipient based on reimbursement requests that included unallowable, unsupported or excessive expenditures. Without proper review of subrecipient reimbursement requests and supporting documentation, errors or irregularities could also occur without detection.

Recommendation:

Management should develop and implement procedures to ensure that subrecipient reimbursement requests and related supporting documentation are properly reviewed for allowable program expenditures before disbursements are made by the School District. The U. S. Department of Education should review this matter and determine the resolution of $212,879.43 in questioned costs.

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

SPECIAL TESTS AND PROVISIONS Written Consent Not Obtained Nonmaterial Noncompliance U.S. Department of Education Safe and Drug-Free Schools and Communities - National Programs (CFDA 84.184) Finding Control Number: FA-7531-06-02

Condition:

The School District did not obtain required written consent for those students participating in the Safe and Drug-Free Schools and Communities - National Program.

Criteria:

The approved management Safe and Drug-Free Schools and Communities National Program application included provisions that required the Board to obtain written consent for each student's program participation. According to the "Adequate Consent Procedures" section of the application, written consent will be obtained in an enrollment form in order to validate that the student, parent or legal guardian has read, understands and has given permission to participate in the program. Ifnecessary, the consent form will be read to individuals. They will subsequently be given a copy ofwhat they sign.

Questioned Cost: NIA

Information:

Although management indicated in the program application that prior written permission would be obtained for students who were evaluated, the required written consent was not obtained. We noted that parents received notification in a student handbook about the mental health services that could be given to a child. Verbal permission as opposed to written consent was obtained for children who received those services.

Cause:

By referencing the program in the handbook and by obtaining verbal permission, program management believed the requirement for written consent was met.

Effect:

Failure to ensure appropriate written consent can result in nonconformity with the "Adequate Consent Procedures" that are contained in the Safe and Drug-Free Schools and Communities - National Program application. Furthermore, without written consent of the enrollment form or, if appropriate, the handbook, there is no documented evidence that the student, parent or legal guardian has read, understood and given permission to participate in the program.

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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2006

III FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

SPECIAL TESTS AND PROVISIONS Written Consent Not Obtained Nonmaterial Noncompliance U.S. Department of Education Safe and Drug-Free Schools and Communities - National Programs (CFDA 84.184) Finding Control Number: FA-7531-06-02

Recommendation:

Management should establish procedures to ensure that, when required, written permission is obtained for children who receive mental health services funded by the Safe and Drug-Free Schools and Communities National Program.

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SECTIONV MANAGEMENT'S RESPONSES

WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF MANAGEMENT'S RESPONSES
YEAR ENDED JUNE 30, 2006
Finding Control Number: FS-7531-06-01
We concur with this finding. These findings have been addressed with the office book.keepers at all schools and are expected to be in compliance fiscal year ending June 30, 2007. The school office, though lacking in personnel, understands that the duties have to be shared and that the principal should have a part in checking over all items including bank statements and deposits. The Certificate of Deposit will be recorded on the financial records in fiscal year 2007. We will make sure that the activity accounts are recorded correctly in the ledger. The receipts and deposits preparation functions will be separated from the record keeping and cash functions for fiscal year 2007. Adequate supporting documentations shall be kept for each receipt and deposited in a timely manner. This finding should be cleared for fiscal year 2007.
Contact Person: Helen Nunn, Finance Officer Phone: (912) 568-7198 Fax Number: (912) 568-1985 E-mail Address: hnunn@wheeler.k12.ga.us
Finding Control Number: FS-7531-06-02
We concur with this finding. The accounting procedures are being maintained as much as possible to delegate separation of duties with the personnel available so that we may achieve an adequate system of internal control. Our LT. person, Frank Palmer, has implemented the auto change password on our PC Genesis Server thus restricting access to programs or data by users. This finding should be cleared in fiscal year 2007.
Contact Person: Helen Nunn, Finance Officer Phone: (912) 568-7198 Fax Number: (912) 568-1985 E-mail Address: hnunn@wheeler.k12.ga.us
Finding Control Number: FS-7531-06-03
We concur with the above mentioned findings. After meeting with the auditor the following changes in the payroll procedures have been put in place to address various concerns:
1. Any certified employee hired will not be issued a contract until proper documentation has been received from the previous employer regarding certificate type and years of experience. After this information is received then it will be double checked by the principal or supervisor in charge of the program before the September payroll is run. All such paperwork will be maintained in the personnel file folder housed at the central office.
2. Any excessive leave on both certified and noncertified employees will be deducted in the month that the excessive leave occurred. Once the payroll officer calculates such leave, it will then be given to the principal or supervisor for final approval before being deducted.
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WHEELER COUNTY BOARD OF EDUCATION SCHEDULE OF MANAGEMENT'S RESPONSES
YEAR ENDED JUNE 30, 2006
Finding Control Number: FS-7531-06-03
3. In the future all account numbers and payments will be checked thoroughly by the payroll personnel and the person in charge ofsuch program for accuracy before the final payroll is run for that month. Also, as of June 1, 2007, the payroll officer now has an office away from the front incoming traffic; therefore, interruptions will be greatly decreased. All ofthe above findings will be resolved in the next audit ending June 30, 2008.
The above internal controls have been communicated to all parties concerned and will be followed in the future.
Contact Person: Cynthia Edwards, Payroll Officer Phone: (912) 568-7198 Fax Number: (912) 568-1985 E-mail Address: edwardscynthia@wheeler.kl2.ga.us
Finding Control Number: FA-7531-06-01
We concur with this finding. The cell phone charges have been reimbursed. The plane ticket has been reimbursed. We have insured that all invoices are received from the vendor and follows purchase order procedures. We are monitoring the programs more closely so that duplication is detected. The state regulations for travel including the daily meals during fiscal year 2007 are being properly followed.
Contact Person: Helen Nunn, Finance Officer Phone: (912) 568-7198 Fax Number: (912) 568-1985 E-mail Address: hnunn@wheeler.k12.ga.us
Finding Control Number: FA-7531-06-02
We concur with this finding. We are closely monitoring this program so that management will follow rules and regulations in the program application as to obtaining written permission for students who are evaluated. This finding should be cleared as of fiscal year 2008 period ending June 30, 2008.
Contact Person: Helen Nunn, Finance Officer Phone: (912) 568-7198 Fax Number: (912) 568-1985 E-mail Address: hnunn@wheeler.kl2.ga.us
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