AUDIT REPORT CITY OF VIDALIA BOARD OF EDUCATION 
TOOMBS COUNTY, GEORGIA YEAR ENDED JUNE 30, 1999 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY - TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATIONSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES AND ACCOUNT GROUP 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMENTAL FUND TYPES 
 
4 
 
C 
 
COMBINED STATEMENT OF REVENUES, EXPENDmJRES AND 
 
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL 
 
(NON-GAAP BASIS) 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
7 
 
D 
 
STATEMENT OF REVENUES, EXPENSES AND 
 
CHANGES IN FUND BALANCES 
 
FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUND 
 
8 
 
E 
 
STATEMENT OF CASH FLOWS 
 
FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUND 
 
9 
 
F NOTES TO TIlE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
10 
 
ADDmONAL FINANCIAL INFORMATION 
 
COMBINING STATEMENTS 
 
SPECIAL REVENUE FUND 
 
G 
 
COMBINING BALANCE SHEET 
 
22 
 
H 
 
COMBINING STATEMENT OF REVENUES, EXPENDmJRES 
 
AND CHANGES IN FUND BALANCES 
 
23 
 
CAPITAL PROJECTS FUND 
 
COMBINING BALANCE SHEET 
 
24 
 
COMBINING STATEMENT OF REVENUES, EXPENDmJRES 
 
AND CHANGES IN FUND BALANCES 
 
25 
 
SCHEDULES 
 
1 SCHEDULE OF EXPENDmJRES OF FEDERAL AWARDS 
 
26 
 
2 SCHEDULE OF STATE REVENUE 
 
28 
 
3 SCHEDULE OF EXPENDmJRES 
 
LOTTERY PROGRAMS 
 
29 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY - TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
SCHEDULES 
 
ADDmONAL FINANCIAL INFORMATION 
 
ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS 
 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS 
 
4 
 
OVERALL 
 
31 
 
5 
 
BY PROGRAM 
 
32 
 
SECTIONll 
COMPLIANCE AND INTERNAL CONTROL REPORTS 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 
 
SECTIONllI 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 
 
 SECTION I FINANCIAL 
 
 RUSSELL W. HINTON 
STATE AUDITOR (404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington SIred. S.\\t'., Suite 214 Atlanta, Georgia 30334-X400 
June 12,2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members ofthe State Board of Education 
and Superintendent and Members of the City of Vidalia Board of Education 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PI !RPOSE FINANCIAL STATEMENTS AND SlJPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 
Ladies and Gentlemen: 
We have audited the accompanying general purpose financial statements of the City of Vidalia Board of Education, as of and for the year ended June 30, 1999, as listed in the table of contents. These general purpose financial statements are the responsibility of the City of Vidalia Board of Education's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. 
We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material 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 opinion. 
As described in the notes to the general purpose financial statements, the Board's financial statements have been prepared using certain accounting practices and policies which, in our opinion, vary in some respects from generally accepted accounting principles. These variances are described as follows: 
* The general purpose financial statements of the Board did not contain a General Fixed Assets 
Account Group to account for property and equipment owned by the Board which should be included to conform to generally accepted accounting principles. 
 
99ARL-13 
 
 .. School activity accounts maintained at the individual schools are not included in the general purpose financial statements. To conform to generally accepted accounting principles, these accounts should be included in the general purpose financial statements. 
.. The Board did not recognize as expenditures, in the year ended June 30, 1999, a portion of salaries and the corresponding employer's cost of related benefits earned for contractual services completed prior to June 30, 1999. Also funds received, subsequent to June 30, 1999, from the Georgia Department of Education for the State's share of these unrecorded salaries and related benefits were not recorded as revenue in the year under review. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1998, were improperly recorded in the year ended June 30, 1999. To conform to generally accepted accounting principles, revenues should be recorded when available and measurable and expenditures should be recorded when incurred, rather than when funds are received or disbursed. 
The aggregate effects on the general purpose financial statements of these variances or omissions have not been determined, but are believed to be material. 
In our opinion, except for the effects on the general purpose financial statements of the matters referred to in the preceding paragraph, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the City of Vidalia Board of Education as of June 30, 1999, and the results of its operations and the cash flows of its nonexpendable trust fund for the year then ended, in conformity with generally accepted accounting principles. 
In accordance with Government Auditing Standards. we have also issued our report dated June 12,2000, on our consideration of the City ofVidalia Board of Education's intemal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. 
Our audit was performed for the purpose of forming an opinion on the general purpose financial statements of the City of Vidalia Board of Education taken as a whole. The accompanying combining statements (Exhibits G through J) and the fmancial schedules (Schedules I 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 general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and in our opinion, except for the effects of the matters referred to in the third paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. 
99ARL-13 
 
 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. 
 
RWH:jb 99ARL-13 
 
Respectfully submitted, 
m~) w.4~ '('I'-<tJo.......... 
Ru sell W. Hinton State Auditor 
 
 CITY OF VIDAUA BOARD OF EDUCATION - TOOMBS COUNTY 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINED BALANCE SHEET 
ALL FUND TYPES AND ACCOUNT GROUP JUNE 30 1999 
 
ASSETS 
Cash and Cash Equivalents 
Investments 
Accounts Receivable 
Inventories Food DonatedCommodities Purchased Food 
AmountAvailablein Debt ServiceFund 
Amount to be Providedin FutureYears For Payment of Bond Debt 
 
GENERAL FUND 
 
s 
 
1,605,427.62 
 
838,220.55 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
CAPITAL 
 
REVENUE 
 
PROJECTS 
 
FUND 
 
FUND 
 
238,131.26 
 
590,124.17 
 
169,591.16 
 
18,526.86 4,268.86 
 
Total Assets 
 
$ 2,443,648.17 
 
430,538.14 $ 
 
590,124.17 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Cash Overdraft Acoaunts Payable Salaries Payable Notes Payable ExpiredGrant BalancesPayable Contracts Payable RetainagesPayable GeneralObligation BondsPayable 
Total Liabilities 
FUND EQUITY 
Fund Balances Reserved For Continuation of Federal Programs For Debt Service For EndowmentCorpus For ExpiredGrant Balances/Questioned Costs For Inventories Food Donated Commodities PurchasedFood For Purposeof BondIssue Unreserved Undesignated 
Total Fund Equity 
 
223,635.56 4,220.11 
829.18 
 
21,043.11 104,156.50 
22,310.10 
$ 
 
$ 
 
228,664.85 $ 
 
147,509.71 
 
15,563.29 15,563.29 
 
$ 8,383.75 
 
1,415.69 
 
18,526.86 4,288.88 
 
2,206,579.57 2,214,963.32 
 
256,797.02 283,028.43 
 
494,274.78 80,286.10 
574,560.88 
 
Total Liabilities and Fund EqUity 
 
2,443,648.17 
 
The notes to the general purpose financial statements arean integral partofthis statement. -2- 
 
430,538.14 $ 
 
590,124.17 
 
 EXHIBIT "A" 
 
DEBT SERVICE 
FUND 
450.67 
 
FIDUCIARY FUND TYPE NONEXPENDABLE TRUST FUND 
 
ACCOUNT GROUP GENERAL 
LONG-TERM DEBT 
 
741.72 
 
21,208.64 
 
TOTALS 
 
(Memorandum Only) 
 
JUNE 30, 1999 
 
JUNE 30, 1998 
 
829,447.82 
 
1,902,181.60 
 
1,626,636,26 
 
1,557,552,75 
 
1,007,811.71 
 
765,768.42 
 
450.67 $ 
 
450.67 3,599,649,33 
 
18,526.86 4,288.86 
450.67 
3,599,549.33 
 
17,648.18 4,618.68 
500.16 
3,759,499.84 
 
21,950.36 $ 
 
s 3,600,000.00 
 
71086,711,51 $ 
 
8,007,669.63 
 
3,600,000,00 
 
$ 
 
3,600,000.00 
 
223,635,56 25,263,22 $ 
104,156,50 
23,139,28 
15,563,29 3,600,000,00 
3,991,757.85 
 
21,038.76 100,717.56 
8,261,97 33,442.43 61,775.81 14,585.11 3,760,000.00 
3,999,821,84 
 
450.67 $ 
0,00 450.67 450,67 $ 
 
21,950.36 
0.00 21,950.36 
 
1,415.69 450.67 
21,950.36 8,383.75 
18,526,86 4,288,86 494,274,78 
2,545,662.69 
3,094,953.66 
 
7,035.04 500,16 
28,062.36 893.75 
17,548.18 4,618.68 
1,007,799.40 
2,941,390.42 
4,007,847.99 
 
21,950.36 $ 
 
3,600,000.00 
 
7,086,711.51 
 
-3- 
 
8,007,669.63 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1999 
 
REVENUES 
State Funds Federal Funds Taxes Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services EducationalMedia Services General Administration School Administration Business Administration Maintenance and Operationof Plant Student Transportation Services Other Support Services Food Services Operation Community Services Operations 
Capital Outlay Debt Service 
Principal Interest Paying Agent Fees 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES (USES) 
Operating Transfers In Operating Transfers Out 
Total Other Financing Sources (Uses) 
Excessof Revenues and Other FinancingSources over (under) Expenditures and Other Financing Uses 
FUND BALANCE JULY 1 
Food Inventory - Net Change in Period Donated Commodities Purchased Food 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
9,083,575,19 
2,780,210.55 650,841.26 
12,514,627.00 $ 
 
121,013,54 1,471,709,96 
217,745.90 
1,810,469,40 
 
$ 8,370,322.08 $ 
549,983,67 190,489.33 338,275.38 443,734.89 1,004,937.84 155,087.88 889,222.56 260,395.80 
13,127.75 1,683.00 
103,177.37 
 
845,838.78 
15,682.15 101,214.40 
3,434.60 55,132.40 
7,568.73 285.00 
862,091.37 
 
$ 12,320,437.55 $ 
 
$ 
 
194,189.45 $ 
 
1,891,247.43 -80,778.03 
 
$ 
 
$ 
 
-638,604.56 
 
$ 
 
-638,604.56 $ 
 
$ 
 
-444,415.11 $ 
 
2,659,378.43 
 
51,049.96 
51,049.96 
-29,728.07 312,107.64 
978.68 -329,82 
 
FUND BALANCE JUNE 30 
 
$ 2,214,963.32 $ 
 
The notes to the general purpose financial statements are an integral part of this statement. -4- 
 
283,028.43 
 
 EXHIBIT"B" 
 
CAPITAL PROJECTS 
FUND 
 
DEBT SERVICE 
FUND 
 
TOTALS 
 
(Memorandum Only) 
 
YEAR ENDED 
 
JUNE 30,1999 
 
JUNE 30, 1998 
 
75,452.67 $ 
 
139,21 
 
9,204,588.73 $ 1,471,709,96 2,780,210.55 
944,179.04 
 
8,810,525,22 1,388,479.42 2,662,400.60 
830,254.27 
 
$ 
 
75,452.67 $ 
 
139.21 
 
14,400,688.28 $ 13,691,659.51 
 
9,216,160.86 $ 8,690,806.49 
 
$ 
 
735,888.29 
 
565,665.82 291,703.73 341,709,98 498,867.29 1,004,937,84 155,087.88 889,222.56 267,964,53 
13,412.75 863,774,37 103,177.37 735,888.29 
 
478,749.70 228,033.43 314,575.27 452,066.75 867,787.55 135,817.36 852,218.24 361,504.76 
17,213.36 807,298.23 114,981.99 550,778.64 
 
$ 160,000,00 199,715,00 831,20 
 
160,000.00 199,715.00 
831.20 
 
135,000.00 205,857.50 
845.65 
 
$ 
 
735,888,29 $ 360,546.20 $ 15,308,119.47 $ 14,213,534,92 
 
$ 
 
-660,435.62 $ -360,406.99 $ 
 
-907.431.19 $ 
 
-521,875.41 
 
$ 
 
227,197.10 $ 360,357.50 $ 
 
638,604.56 $ 
 
475,433.49 
 
-638,604.56 
 
-475,433.49 
 
$ 
 
227,197.10 $ 360,357,50 $ 
 
0.00 $ 
 
0,00 
 
$ 
 
-433,238.52 $ 
 
1,007,799.40 
 
-49.49 500.16 
 
-907,431.19 $ 3,979,785.63 
 
-521,875.41 4,496,807.38 
 
978.68 -329.82 
 
3,029.99 1,823.67 
 
$ 
 
574,560.88 $ 
 
450.67 $ 3,073,003,30 $ 3,979,785.63 -5- 
 
  CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL - INON-GAAP BASIS) GENERAL AND SPECIAL REVENUE FUNDS 
YEAR ENDED JUNE 30 1999 
 
EXHIBIT "C" 
 
REVENUES 
 
GENERAL FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS) 
 
State Funds Federal Funds Taxes Other Funds 
Total Revenues 
EXPENDITURES 
 
8.819,998.00 
2,748,104.10 474.760.00 
12,042,862.10 
 
9,083,575.19 
2,780,210.55 650,641.26 
12.514.627.00 
 
Current Instruction SupportServices PupilServices Improvement of Instructional services Educational Media Services General Administration SchoolAdministration Business Administration Maintenance and Operation of Plant StudentTransportation Services OtherSupport services Food ServicesOperation Community ServicesOperations 
TotalExpenditures 
 
s 8,037,766.64 
350.337.31 217,955.37 320,200.56 521,452.26 1.056.643.01 165.947.00 916,468.00 340.608.24 
12,000.00 
101,000.00 
s 12.040,578.41 
 
Excessof Revenuesover (under)Expenditures 
 
2,283.69 
 
OTHER FINANCING SOURCES (USES) 
 
Other Sources Other Uses 
 
s 
 
5.000.00 
 
-655.995.00 
 
TotalOtherFinancing Sources (Uses) 
 
-650.995.00 
 
Excess of Revenues andOtherFinancing Sources over (under)Expenditures and OtherFinancing Uses 
 
-648,711.31 
 
FUND BALANCE JULY 1 1998 
 
2.405,144.04 
 
Adjustments Food Inventory- Net Change in Period 
Donated Commodities Purchased Food 
 
-135.100.58 
 
6.370,322.06 
549.983.67 190.489.33 338.275.38 443,734.89 1.004,937.64 155.087.88 889,222.56 260,395.80 13.127.75 
1.683.00 103.177.37 
12.320.437.55 
194,189.45 
-638.604.56 
-638.604.56 
-444.415.11 
2.659,378.43 
 
FUND BALANCE JUNE 30 1999 
 
$ 1,621.332.15 $ 2,214,963.32 
 
SPECIAL REVENUE FUND 
 
ACTUAL 
 
(BUDGET 
 
BUDGET 
 
BASIS) 
 
117,690.00 1,293,890.65 
212.866.45 
1.624,447.10 
 
121.013.54 1,471 ,709.96 
217.745.90 
1.810,469.40 
 
s 615,409.00 
19,170.00 30,030.00 
56,942.00 
 
645,638.78 
15.682.15 101,214.40 
3.434.60 55,132.40 
 
250.00 911.164.60 
 
7.568.73 285.00 
862.091.37 
 
1,632,965.60 $ 1.891,247.43 
 
-8.518.50 
 
-80,778.03 
 
$ 
 
19.981.96 
 
-19.981.98 
 
0.00 
 
51.049.96 51.049.96 
 
-8.518.50 $ 180.056.10 127.980.45 
 
-29.728.07 312.107.64 
978.68 -329.82 
 
$ 299,518.05 $ 283.028.43 
 
The notes to the general purposefinancialstatements are an integralpart of this statement. -7- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY STATEMENT OF REVENUES EXPENSES AND CHANGES IN FUND BALANCES 
FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUND YEAR ENDED JUNE 30 1999 
 
EXHIBIT"D" 
 
OPERATING REVENUES None Recorded 
OPERATING EXPENSES Current Scholarships Operating Income (Loss) 
NONOPERATING REVENUES Dividends Earned Net increase (Decrease) in the Fair Value of Investments Nonoperating Revenues Net Income (Loss) 
FUND BALANCE JULY 1 
FUND BALANCE JUNE 30 
 
ENDOWMENT FUND 
SARA A. MURCHISON SCHOLARSHIP 
FUND 
 
TOTALS (Memorandum Only) 
YEAR ENDED JUNE 30, 1999 JUNE 30,1998 
 
$ 
 
0.00 $ 
 
0.00 $ 
 
-'=0-."0"0'-- 
 
0.00 
 
0.00 $ 
 
490.00 
 
$ 
 
0.00 $ 
 
0.00 $ 
 
-490.00 
 
$ 
 
366.72 $ 
 
366.72 $ 
 
150.00 
 
-6,478.72 
 
-6,478.72 
 
-24,812.64 
 
$ 
 
-6,112.00 $ 
 
-6,112.00 $ -24,662.64 
 
$ 
 
-6,112.00 $ 
 
-6,112.00 $ -25,152.64 
 
28,062.36 
 
28,062.36 
 
53,215.00 
 
$ 
 
21,950.36 $ 
 
21,950.36 $ 
 
28,062.36 
 
The notes to the general purpose financial statements are an integral part of this statement. -8- 
 
 CITY OF VIDALIA BOARD OF EDUCATION TOOMBS COUNTY STATEMENT OF CASH FLOWS 
FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUND YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E" 
 
Cash Flows from Operating Activities: Cash Paid for Scholarships 
Cash Flows from Investing Activities: Dividends Received on Investments 
Net Increase (Decrease) in Cash Cash and Cash Equivalents - Juiy 1 
Cash and Cash Equivalents - June 30 
 
ENDOWMENT FUND 
SARA A. MURCHISON SCHOLARSHIP 
FUND 
 
TOTALS (Memorandum Only) 
YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 
 
$ 
 
0.00 $ 
 
0.00 $ 
 
-490.00 
 
$ 
 
366.72 $ 
 
366.72 $ 
 
225.00 
 
$ 
 
366.72 $ 
 
366.72 $ 
 
-265.00 
 
375.00 
 
375.00 
 
640.00 
 
$ 
 
741.72 $ 
 
741.72 $ 
 
375.00 
 
The notes to the generai purpose financial statements are an integral part of this statement. - 9- 
 
 CITY OF VIDALIA BOARD OF EDlJCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
REPORTING ENTITY 
The City of Vidalia Board of Education (Board) was established under the laws of the State of Georgia and operates under the guidance of a school board elected by the voters and a Superintendent appointed by the Board. The Board is organized as a separate legal entity and has the power to levy taxes and issue bonds. Its budget is not subject to approval by any other entity. Accordingly, the Board is a primary government and consists of all the organizations that compose its legal entity. 
FUND ACCOUNTING 
The Board uses funds and an account group 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. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available fmancial resources. 
General Fixed Assets are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Board. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types. 
Although "school activity accounts" are maintained at the individual schools, neither the assets, liabilities and fund equity, nor the revenues, expenditures and changes in fund balances of these accounts are reflected in these financial statements. To conform to generally accepted accounting principles, these accounts should be recorded in the general purpose financial statements. 
The general purpose financial statements account for all State, Federal, Taxes and Other funds under control of the Board, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds and the account group presented in this report are as follows: 
GOVERNMENTAL FUND TYPES - are used to account for all or most of a Board's educational activities. Governmental Fund Types include: 
GENERAL FUND - the fund used to account for all financial resources ofthe Board except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a board of education. 
SPECIAL REVENUE FUND - the fund used to account for the proceeds ofspecific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. These funds are received primarily from the Georgia Department of Education and from the Federal government to accomplish specific educational objectives. 
- 10- 
 
 CITY OF VIDALIA BOARD OF EDUCATION TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
CAPITAL PROJECTS FUND  the fund used to account for financial resources to be used for the acquisition or construction of major capital facilities. 
DEBT SERVICE FUND - the fund used to account for the accumulation of resources for, and the payment of, general long-term principal, interest and paying agent fees. 
FIDUCIARY FUND TYPE - the fund used to account for assets held by a government unit in a trustee capacity or as an agent for individuals, private organizations, other government units and/or other funds. This fund includes: 
NONEXPENDABLE TRUST FUND Sara A. Murchison Scholarship Fund - the fund used to account for an endowment ofwhich the corpus is to be invested and preserved intact with the resultant income to be used to provide college scholarships to Vidalia City High School Seniors. 
ACCOUNT GROUP 
GENERAL LONG-TERM DEBT ACCOUNT GROUP - A financial reporting device used to account for general obligation debt outstanding. 
BASIS OF ACCOUNTING 
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current fmancial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources. 
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group. 
All nonexpendable trust funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and liabilities associated with the operation ofthese funds are included on the balance sheet. Operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net total assets. 
Governmental funds are accounted for using the modified accrual basis of accounting under which: 
- 11 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are property taxes, intergovernmental grants and investment income. 
Expenditures are generally recognized when the related fund liability is incurred. 
A departure from the above definitions is the accounting treatment afforded the final two payments on General Fund teachers' and bus drivers' contracts, and the resources available from the Georgia Department of Education for the State's share of these contracts. During fiscal year 1999, a substantial number of personnel ofthe Board were employed for a one hundred and ninety day period beginning in late August 1998 and ending in early June 1999. Personnel contracts for this employment period specify that compensation be paid in twelve equal monthly payments beginning in September 1998 and ending in August 1999. State grants to fund the State's share of these contracts were disbursed from the Georgia Department of Education to the Board in the same twelve months. As of June 30, 1999, compensation under these employment contracts had been earned, but two of the twelve monthly payments, due for July and August 1999, had not been made. Payments for these two months were made and recorded as expenditures by the Board subsequent to June 30,1999. Also, the State's portion of the compensation paid in July and August 1999 was received and recorded as revenue in the fiscal year subsequent to June 30, 1999. Conversely, the similar expenditures and related revenues for contractual services completed prior to June 30, 1998, were recorded in the year ended June 30, 1999. Generally accepted accounting principles require that revenues be recorded when available and measurable and that expenditures be recorded when incurred, rather than when funds are received or disbursed. 
The accrual basis of accounting, as required by generally accepted accounting principles, is utilized by nonexpendable trust funds. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. 
BUDGET 
The City of Vidalia Board of Education's budget is a complete financial plan for the Board's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Board at the aggregate level. The budget for governmental funds was prepared on a basis other than generally accepted accounting principles. 
The budget process begins when the Board's administration prepares a tentative budget for the Board's approval. After approval ofthis tentative budget by the Board, such budget is advertised at least once in a newspaper of general circulation in the locality. At the next regular meeting of the Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final school budget. This final budget is then submitted, in accordance with provisions of the Quality Basic Education 
- 12 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note 1: SUMMARY OF SIGNIFICANT ACCmJNTING POLICIES 
Act, OCGA Section 20-2-167, to the Georgia Department of Education. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year-end. 
CASH AND CASH EQUIVALENTS 
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Board to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations. 
INVESTMENTS 
COMPOSITION OF INVESTMENTS Investments made by the Board in nonparticipating interest-earning contracts (such as certificates of deposit) and repurchase agreements are reported at cost. Participating interest-earning contracts and money market investments with a maturity at purchase of one year or less are reported at amortized cost. Both participating interest-earning contracts and money market investments with a maturity at purchase greater than one year and equity investments are reported at fair value. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Board to invest its funds. In selecting among options for investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following: 
(1) Obligations issued by the State of Georgia or by other states, 
(2) Obligations issued by the United States government, 
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency, 
(4) Obligations of any corporation of the United States government, 
(5) Prime banker's acceptances, 
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services, 
(7) Repurchase agreements, and 
(8) Obligations of other political subdivisions of the State of Georgia. 
- 13- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
NNE 30 1999 
 
NQtel: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
 
RECEIVABLES 
 
Receivables consist of 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 general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables. 
 
PROPERTY TAXES 
 
The City ofVidalia fixed the property tax levy for the 1998 tax year (calendar year) on October 20,1998 (levy date). Taxes were due on December 20,1998. The lien date for property taxes was January I, 1998. Taxes collected within the current fiscal year or within 60 days after year-end are reported as revenue in fiscal year 1999. The Vidalia City Clerk bills and collects the property taxes for the Board of Education and remits the taxes collected tQthe Board, 
 
The tax millage rate levied for the 1998 tax year (calendar year) for the City of Vidalia Board of'Education was as fQllQWS (a mill equals $1 per thousand dollars of assessed value): 
 
School Operations INVENTORIES 
 
~mills 
 
FOOD INVENTORIES Inventories of donated food commodities used in the preparation Qfmeals are reported on the Combined Balance Sheet at their Federally assigned value. Purchased foods inventories are reported on the Combined Balance Sheet at cost (first-in, first-out), Donated food commodities are recorded as revenues and expenditures at the time commodity items are received. Purchased foods inventories are recorded as expenditures at the time of purchase. The inventories reported on the balance sheet for donated food commodities and for purchased foods are equally offset by reservations of fund balance which indicates that these amounts do not constitute "available spendable resources" even though they are a component of net current assets. 
 
GENERAL OBLIGATION BONDS 
 
The Board issues general obligation bonds to provide funds for the acquisition and construction of major capital facilities. Bond premiums and discounts, as well as issuance costs, are recognized in the financial statements during the year bonds are issued. General obligation bonds are direct obligations and pledge the full faith and credit of the government. The outstanding amount of these bonds is recorded in the General Long-Term Debt Account Group. 
 
- 14- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
INTERFUND TRANSACTIONS 
The Board has the following types of inter fund transactions: 
Reimbursements of expenditures/expenses initially made from a fund that are properly applicable to another fund, are recorded as expenditures/expenses in the reimbursing fund and as reductions of expenditures/expenses in the fund that is reimbursed. 
Operating transfers are recorded for all interfund transactions other than reimbursements. 
MEMORANDUM ONLY - TOTAL COLUMNS 
Total columns on the general purpose fmancial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or cash flows in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 
Note 2: DEPOSITS AND INVESTMENTS 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Armotated (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 of insurance, or by collateral. The aggregate of the 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 of deposit insurance. OCGA Section 45-8-11 (b) provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts. 
Acceptable security for deposits consists of anyone 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, 
- 15 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
 
Note 2: DEPOSITS AND INVESTMENTS 
 
(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 ofthe bonds for this purpose, 
 
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the 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, 1999, the bank balances were $3,540,323.55. The amounts of the total bank balances are classified into three categories of credit risk: 
 
Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Board or by the Board's agent in the Board's name. 
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Board's name. 
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Board's name.) 
 
The Board's deposits are classified by risk category at June 30, 1999, as follows: 
 
Rjsk Category 
 
Bank Balance 
 
1 
 
$ 356,107.71 
 
2 
 
2,580,733.95 
 
3 
 
603481 89 
 
Total 
 
$ 3,540 323.55 
 
CATEGORIZATION OF INVESTMENTS At June 30, 1999, the fair value of the Board's total investments was $21,208.64 and this entire amount consisted of cornmon stock which was registered in the Board's name. 
 
- 16- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
 
Note 3: NON-MONETARY TRANSACTIONS 
 
The Board receives food commodities from the United States Department of Agriculture (USDA) for school 
breakfast and lunch programs. These commodities are recorded at their Federally assigned value. See Note 1 - Inventories 
 
Note 4: RISK MANAGEMENT 
 
The Board is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; 
errors or omissions; job related illness or injuries to employees; natural disaster; unemployment compensation; and dental claims. 
 
The Board has obtained commercial insurance for risk ofloss associated with torts, assets, errors or omissions and job related illness or injuries to employees. The Board has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Board's insurance coverage in any of the past three years. 
 
The Board has elected to self-insure for all losses related to natural disaster. The Board has not experienced any losses related to this risk in the past three years. 
 
The Board is self-insured with regard to unemployment compensation claims. The Board accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated. 
 
Changes in the unemployment compensation claims liability during the last two fiscal years are as follows: 
 
1998 1999 
 
Beginning of Year Liability 
 
Claims and Changesin Estimates 
 
$ 
 
000 $ 
 
1 79000 $ 
 
$ 
 
000 $ 
 
000 $ 
 
Claims Paid 
 
End of Year Liabj!jty 
 
179000 $ 
 
0.00 
 
0.00 $ 
 
0.00 
 
Additionally, the Board is self-insured with regard to employee and dependent dental claims. This program is funded through a combination of employer and employee contributions. Changes in dental claims liability during the last two fiscal years are as follows: 
 
Beginning of Year Liability 
 
Claimsand Changesin Estimates 
 
Claims Paid 
 
End of Year Liability 
 
1998 1999 
 
$ 
 
000 $ 10557001 $ 105570.01 $ 
 
0.00 
 
$ 
 
0.00 $ 98765.20 $ 98765.20 $ 
 
0.00 
 
- 17- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" 
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
 
NQte 4: RISK MANAGEMENT 
 
The Board has purchased a surety bond to provide additional insurance coverage as follows: 
 
PQsitiQnCQvered Superintendent NQte 5: GENERAL LONG-TERM DEBT 
 
$ 50000.00 
 
GENERAL OBLIGATION DEBT OUTSTANDING General Obligation Bonds currently outstanding are as follows: 
 
PurpQse 
 
Interest Rates 
 
Amount 
 
General Government - Series 1995 
 
4.20% - 5.75% $ 3.600000.00 
 
The changes in General Long-Term Debt during the fiscal year ended June 30, 1999, were as follows: 
 
General Obligation 
Bonds 
 
Balance July 1,1998 
 
$ 3,760,000.00 
 
Deductions Debt Retired 
 
160000.00 
 
Balance June 30, 1999 
 
$ 3.600,000.00 
 
At June 30, 1999, payments due by fiscal year which includes principal and interest for these items are as follows: 
 
Fiscal Year Ended June 30 
2000 2001 2002 2003 2004 2005 - 2009 2010 
Total Principal and Interest 
 
General Obligation 
Bonds 
$ 372,275.00 388,725.00 408,782.50 427,150.00 448,767.50 
2,413,460.00 50231250 
$ 4 961 472.50 
 
- 18 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
 
Note 6: ON-BEHALF PAYMENTS 
 
The Board has recognized revenues and expenditures in the amount of$170,433.52 for health insurance and retirement contributions paid on the Board's behalfby the following State Agencies. 
Georgia Department of Education Paid to the State Merit System of Personnel Administration For Health Insurance of Non-Certified Personnel In the amount of $134,653.45 
 
Paid to the Teachers Retirement System of Georgia For Teachers Retirement System (TRS) Employer's Cost In the amount of$9,172.07 
Office of Treasury and Fiscal Services Paid to the Public School Employees Retirement System For Public School Employees Retirement (PSERS) Employer's Cost In the amount of$26,608.00 
Note 7: SIGNIFICANT COMMITMENTS 
 
The following is an analysis of significant outstanding construction or renovation contracts executed by the Board as ofJune 30,1999. 
 
Unearned Executed Contracts 
 
Vidalia City Schools - Install Computer PowerlData Cable System Project 
Vidalia High School - Reroofing Project 
 
$ 109,200.00 2555600 
 
$ 134756.00 
 
The amounts described in this note are not reflected in the general purpose financial statements. 
 
Note 8 CONTINGENT UABILITIES 
 
Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Board believes that such disallowances, if any, will be immaterial to its overall financial position. 
 
- 19- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
Note 8: CONTINGENT LIABILITIES 
The Board is a defendant in various legal proceedings pertaining to matters incidental to the performance of routine Board operations. The ultimate disposition of these proceedings is not presently determinable, but is not believed to be material to the general purpose financial statements. 
Note 9: SUBSEQUENT EVENTS 
On November 2, 1999, the voters of the City of Vidalia voted in favor of a Special Purpose Local Option Sales Tax referendum for education purposes. The imposition ofthe tax approved by the voters, as stated on the Official Ballot of Toombs County, is as follows: 
"Shall a one percent sales and use tax be imposed in Toombs County for a period oftime not to exceed twenty calendar quarters ...(b) $7,272,000.00 of which shall be received by the School District for the City of Vidalia for the purposes of (i) retiring all previously incurred general obligation debt of the school system in the maximum amount of $4,300,000.00, and (ii) developing training and recreation facilities at Vidalia High School, renovation of J. D. Dickerson and Sally Meadows Schools, construction of science and technology laboratories at Vidalia High School, and construction of a joint football stadium with Toombs County Board of Education, all at a maximum cost of $2,972,000.00?" 
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 of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts. 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Board who are covered by TRS are reqnired by State statute to contribute 5% of their gross earnings to TRS. The Board makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.95% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows: 
- 20- 
 
 CITY OF VIDALIA BOARD OF EDUCATION TOOMBS COUNTY EXHIBIT "F" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30 1999 
 
Note 10: RETIREMENT PLANS 
Fiscal Year 
1999 1998 1997 
 
Percentage Contributed 
100% 100% 100% 
 
Required Contribution 
$ 1,032,193.62 $ 937,409.26 $ 864,769.05 
 
21 . 
 
 CITY OF VIDALIA BOARD OF EDUCATION TOOMBS COUNTY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30 1999 
 
EXHIBIT"G" 
 
Cash and Cash Equivalents AccountsReceivable Inventories 
Food Donated Commodities PurchasedFood 
Total Assets 
 
SCHOOL FOOD 
SERVICES FUND 
289,254.80 
7,325.29 
 
LOTTERY PROGRAMS 
 
FEDERAL 
 
TOTALS 
 
PROGRAMS JUNE 30, 1999 JUNE 30, 1998 
 
289,254.80 
 
406,385.22 
 
4,880.54 $ 157,385,33 
 
169,591.16 
 
37,706.36 
 
18,526.86 4,288.86 
 
18,526.86 4,288.86 
 
17,548.18 4,618.68 
 
319,395.81 $ 
 
4,880.54 $ 157,385.33 $ 481,661,68 
 
466,258.44 
 
LIABILITIES AND FUND EQUITY 
LIABILITIES 
Cash Overdraft Accounts Payable Salaries Payable ExpiredGrant Balances Payable 
Total Liabilities 
FUND EQUITY 
Fund Balances Reserved For Continuation of FederalPrograms For Inventories Food Donated Commodities Purchased Food Unreserved Undesignated 
Total Fund Equity 
 
$ 
 
3,497,97 
 
34,285,10 
 
37,783.07 
 
s 4,880,54 
 
46,243,00 17,545.14 69,871.40 22,310.10 
 
4,880.54 $ 155,969.64 
 
51,123.54 21,043.11 104,156,50 22,310,10 
198.633.25 
 
19,990,81 100,717.56 
33,442.43 
154.150.80 
 
18.526.86 4,288.86 
258.797.02 $ 
281.612.74 $ 
 
0.00 0.00 
 
1.415.69 $ 
 
1,415.69 
 
0,00 1.415.69 
 
18.526.86 4,288.86 
258,797.02 
283.028.43 
 
7.035.04 
17.548.18 4.618.68 
282.905.74 312,107.64 
 
Total Liabilities and Fund Equity 
 
s 319.395.81 
 
s 4.880.54 $ 157.385.33 $ 481,661.68 
 
466.258.44 
 
See notesto the generalpurpose financial statements. 
 
22 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
SPECIAL REVENUE FUND YEAR ENDED JUNE 30 1999 
 
EXHIBIT"H" 
 
REVENUES 
Slate Funds FederalFunds Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services PupilServices Improvement of Instructional Services Educational MediaServices General Administration Student Transportation Services Other SupportServices FoodServices Operation 
TotalExpenditures 
Excess of Revenues over(under)Expenditures 
OTHER FINANCING SOURCES 
OperatingTransfers In 
Excess of Revenues and OtherFinandngSources over(under)Expenditures 
FUND BALANCE JULY 1 
Food Inventory - Net Change In Period DonatedCommodities Purchased Food 
 
SCHOOL FOOD 
SERVICES FUND 
 
LOTTERY PROGRAMS 
 
FEDERAL PROGRAMS 
 
TOTALS YEAR ENDED JUNE 30, 1999 JUNE 30, 1998 
 
67,512.00 552,724,75 217,745.90 
837,982.65 
 
53,501.54 53,501.54 
 
918,985.21 918,985.21 
 
121,013.54 1,471,709.96 
217,745.90 
 
152.432.50 1,388,479.42 
206,719.77 
 
1,810.489.40 $ 1,747,631.69 
 
862,091.37 862,091.37 -24,108.72 
 
53,150,18 359.00 
53,509.18 $ -7,64 
 
792,688.60 $ 845,838.78 
 
830,567.87 
 
15,323,15 101,214.40 
3,434.60 55,132.40 
7,568.73 285,00 
 
15,682.15 101,214.40 
3,434,60 55,132.40 
7,568.73 285.00 
862,091.37 
 
14,527.75 29,263.31 
47,833.32 3,486.80 1,084,46 
807,298,23 
 
975,646,88 
 
1,891,247,43 
 
1,734,061,74 
 
-56,661.67 
 
-80,778.03 $ 
 
13,569.95 
 
-24,108.72 305,072.60 
978,68 -329,82 
 
7.64 
 
51,042.32 
 
51,049.96 
 
26,773.09 
 
0,00 
 
-5,619.35 
 
-29,728.07 
 
40,343.04 
 
0.00 
 
7,035.04 
 
312,107.64 
 
266,910.94 
 
978.68 -329.82 
 
3,029.99 1,823.67 
 
FUND BALANCE JUNE 30 
 
281,612.74 $ 
 
0.00 $ 
 
1,415.69 $ 283,028,43 $ 312,107.64 
 
seenotesto the general purpose financial statements. 
 
-23 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINING BALANCE SHEET CAPITAL PROJECTS FUND JUNE 30 1999 
 
EXHIBIT "I" 
 
ASSETS Cash and Cash Equivalents 
 
REGULAR 
 
BOND PROCEEDS 
 
TOTALS JUNE 30, 1999 JUNE 30,1998 
 
$ 
 
80,286,10 $ 509,838,07 $ 
 
590,124,17 $ 1,084,160,32 
 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
Contracts Payable Retainages Payable 
 
Total Liabilities 
 
FUND EQUITY 
 
Fund Balances 
 
Reserved 
 
For Purposes of Bond Issue 
 
Unreserved 
 
Undesignated 
 
$ 
 
Total Fund Equity 
 
$ 
 
$ 15,563,29 $ $ 15,563,29 $ 
 
$ 15,563.29 
15,563,29 $ 
 
61,775,81 14,585.11 
76,360.92 
 
$ 494,274,78 $ 
 
80,286,10 
 
0,00 
 
80,286.10 $ 494,274.78 $ 
 
494,274,78 $ 1,007,799.40 
 
80,286,10 
 
0,00 
 
574,560.88 $ 1,007,799,40 
 
Total Liabilities and Fund Equity 
 
$ 
 
80,286,10 $ 509,838.07 $ 590,124,17 $ 1,084,160,32 
 
See notes to the general purpose financial statements, 
 
-24- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY COMBINING STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES 
CAPITAL PROJECTS FUND YEAR ENDED JUNE 30 1999 
 
EXHIBIT "J" 
 
REVENUES 
 
REGULAR 
 
BOND PROCEEDS 
 
TOTALS 
 
YEAR ENDED 
 
JUNE 30, 1999 
 
JUNE 30,1998 
 
Slate Funds Other Funds 
Total Revenues 
EXPENDITURES 
 
s 42,849.83 
42,849.83 
 
32,602.84 32,602.84 $ 
 
s 
75,452.67 
75,452.67 
 
19,387.56 55,962.30 
75,349.86 
 
Capital Outlay BUilding and Building Improvements Equipment 
TotalExpenditures 
Excessof Revenues over(under) Expenditures 
OTHER FINANCING SOURCES (USES) 
 
189,760.83 $ 546,127.46 $ 
 
189,760.83 $ 546,127.46 $ 
 
-146,911.00 
 
-513,524,62 
 
735,888.29 $ 735,888.29 -660,435.62 $ 
 
536,066.60 9,912.71 
545,979.31 
-470,629.45 
 
Operating TransfersIn 
 
$ 
 
OperatingTransfersOut 
 
Total Other Financing Sources(Uses) 
 
Excessof Revenuesand Other Financing Sources over (under)Expenditures and Other Financing Uses 
 
FUND BALANCE JULY 1 
 
227,197.10 227,197.10 
 
227,197.10 $ 
 
142,082.87 -34,279.97 
 
$ 
 
227,197.10 $ 
 
107,802.90 
 
80,286.10 $ -513,524,62 
 
0.00 
 
1,007,799.40 
 
-433,236,52 1,007,799.40 
 
-362,826,55 1,370,625.95 
 
FUND BALANCE JUNE 30 
 
60,286.10 
 
494,274.78 
 
574,560.88 $ 1,007,799.40 
 
See notesto the general purpose financial statements. 
 
-25- 
 
 CITY OF VIDALIA BOARD OF EDUCATION TOOMBS COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30 1999 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
Agriculture, U. S. Departmentof Child Nutrition Cluster Pass-Through From Georgia Departmentof Education Foodand Nutrition Program Food Services School Breakfast Program 1999 Grant NationalSchoolLunchProgram 1999 Grant 
Total Child NutritionCluster 
Other Programs Pass-Through FromGeorgia Department of Education Foodand Nutrition Program Food Distribution Program(1) Pass-Through FromOfficeof School Readiness Food and Nutrition Program Child and AdultCare FoodProgram 1999 Contract 
Total U. S. Departmentof Agriculture 
Education, U. S. Departmentof Special EducationCluster Pass-Through FromGeorgia Department of Education Individuals with Disabilities Education Act Part B . Special Education CapacityBuilding Improvement 1999 Grant Flow Tnrouqh 1999 Grant Preschool 1999 Grant 
Total Special Education Cluster 
Other Programs Pass-Through From Georgia Departmentof Education Comprehensive SchoolRefoon Demonstration 1999 Grant Elementaryand SecondaryEducation Act Title I Grantsto LocalEducational Agencies 1999 Grant Title II EisenhowerProfessional Development 1998 Grant 1999 Grant Tille III TechnologyLiteracyChallengeFundGrants 1999 Grant Tille VI Innovative Education ProgramStrategies 1999 Grant Goals 2000 State and Local Education Systemic Improvement Grants 1999 Grant 
 
CFDA NUMBER 
 
PASS THROUGH 
ENTITY ID 
NUMBER 
 
10.553 
 
N/A 
 
10.555 
 
N/A 
 
10.550 
 
N/A 
 
10,558 
 
N/A 
 
84.173 
 
N/A 
 
84.027 
 
N/A 
 
84,173 
 
N/A 
 
84.332 
 
N/A 
 
84.010 
 
N/A 
 
84.281 
 
N/A 
 
84.281 
 
N/A 
 
84.318 
 
N/A 
 
84.298 
 
N/A 
 
84.276 
 
N/A 
 
-26 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
87,341.50 402,933.01 490,274.51 
 
(2) 802,769.04 (3) 802,769.04 
 
59,322.33 
 
59,322.33 
 
3,127.91 
s 552,724.75 
 
(2) 862,091.37 
 
3,229.93 73,988.24 11,254.06 88,472,23 
 
3,229,93 80,785.52 (3) 11,254.06 95,269.51 
 
16,805.00 549,221.99 
13,961.56 72,255.00 17,977,00 131,023.21 
 
16,805.00 
582,440.60 (3) 7,035,04 
12,545.87 72,767.13 (3) 17,996.81 (3) 
131,027.96 (3) 
 
 CITY OF VIDALIA BOARD OF EDUCATION _TOOMBS COUNTY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30 1999 
 
SCHEDULE "1" 
 
FUNDING AGENCY PROGRAM/GRANT 
Education, U. S. Department of Other Programs Pass-Through From Georgia Department of Education Vocational Education - Basic Grants to States High School Program Basic Grant 1999 Grant Pass-Through From Southeast Regional Prevention Resource Center Safe and Drug-Free Schools 1999 Grant 
Total U. S Department of Education 
 
CFDA NUMBER 
 
PASSTHROUGH 
ENTITY ID 
~ 
 
84.048 
 
N/A 
 
84.166 
 
N/A 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
s 24,562.00 
 
35,051.74 (3) 
 
4,707.22 916,985.21 
 
4,707.22 975,646.88 
 
Total Federal Financial Assistance N/A = Not Available 
 
1,471,709.96 $ 
 
Notes to the Schedule of Expenditures of Federal Awards 
(1) The amounts shown for the Food Distribution Program represents the Federally assigned value of nonmonetary assistance for donated commodities received and/or consumed by the system during the current fiscal year. 
(2) Expenditures for the Child and Adult Care Food Program and the School Breakfast Program were not maintained separately and are included in the 1999 National School Lunch Program. 
(3) Expenditures for this program include State, and/or Other Funds. Expenditures are not maintained by fund source. 
Major Programs are identified by an asterisk (*) in front of the CFDA number. 
The Board did not provide Federal Assistance to any Subrecipient. 
The accompanying schedule of expenditures of Federal awards includes the Federal grant activity of the City of Vidalia 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 financial statements for the governmental funds. 
 
1,837,738.25 
 
See notes to the general purpose financial statements. 
 
-27 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30 1999 
 
SCHEDULE "2" 
 
AGENCY/FUNDING 
GRANTS Education, GeorgiaDepartmentof QualityBasic Education General and Career Education Programs SpecialEducation Programs Remedial Education Program Media CenterPrograms Staff Development Programs Indirect Cost PupilTransportation Reguiar Bus Replacement Middle Schooi Incentive Program In-SchoolSuspension Migrant Education Counselors Grades 4 and 5 Technology Specialist Local Five Mill Share Educational Equalization Funding Grant Food Services Vocational Education Other State Programs Alternative Program Apprenticeship Program At-Risk Summer School Program Environmental Science Program Health Insurance Innovative Programs Mentor Teacher Program Preschool Handicapped Program Remedial Summer School Program Student Record Grant Teachers' Retirement Year 2000 Project Funding Lottery Programs Assistive Technology Computers in the Classroom 
Office of the Governor Children and Youth Coordinating Council OASIS Grant Georgia Council for the Arts Challenge Grant 
Office of Treasury and Fiscal Services Public School Employees Retirement 
CONTRACT Education. Georgia Department of Reading FirstProgram 
See notes to the general purpose financial statements. 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
5,632.451.00 820,308.00 277,708.00 240,081.00 61,687.00 
1,512,228,00 
 
$ 5,632,451.00 820,308.00 277,708.00 240,081.00 61,687.00 
1,512,228,00 
 
130,796.00 36,803.00 218,140,00 93,535.00 
767,00 24,536.00 28,842.00 -1,003,980.00 628,849.00 
$ 5,048.00 
 
67,512.00 
 
130,796,00 36,803_00 
218,140.00 93,535,00 767.00 24,536.00 28,842.00 
-1,003,980.00 628,849.00 67,512.00 5,048.00 
 
68,905.89 2,000.00 7,790.06 500.00 
134,653.45 -489.55 2,430.00 
36,489.01 4,087.76 1,840.50 9,172.07 
10,232.00 
 
68,905.89 2,000.00 7,790.06 500.00 
134,653.45 -489.55 2,430.00 
36.489.01 4,087.76 1.840.50 9,172.07 
10.232.00 
 
4,880.54 48,621.00 
 
4.880.54 48,621.00 
 
36.737.00 15.000.00 
26,608.00 
 
36,737.00 15,000.00 
26,608.00 
 
20,020.00 
 
20,020.00 
 
$ 
 
= =.. 9,083.575.19 $ 121,013.54 $ _ ...9..,_20_4,588.73 
 
- 28- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY SCHEDULE OF EXPENDITURES LOTTERY PROGRAMS YEAR ENDED JUNE 30 1999 
 
SCHEDULE "3" 
 
EXPENDITURES 
Current Instruction Support Services Pupil Services 
 
ASSISTIVE TECHNOLOGY 
 
COMPUTERS INTHE 
CLASSROOM 
 
TOTAL 
 
$ 
 
4,529.18 $ 
 
48,621.00 $ 
 
53,150.18 
 
359.00 
 
359.00 
 
Total Expenditures 
 
$ 
 
4,888.18 $ 
 
48,621.00 $ = =.5..3..,.=50,;9";.,1,;8;,, 
 
See notes to the general purpose financial statements. - 29- 
 
  CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS - OVERALL 
GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30 1999 
 
SCHEDULE "4" 
 
Minimum Expenditure Requirements (Total Allotment) Expenditures on Combined Program Basis 
Salaries Operations 
Less: Expenditures for Media Center Programs in Excess of Total Media Allotment 
Expenditures per Audit 
Amount of Underexpenditure for Total Allotment 
 
FOURTEEN WEIGHTED AND MEDIA CENTER 
PROGRAMS 
 
100% TEST FOR OPERATIONS PORTION OF FOURTEEN WEIGHTED PROGRAMS 
 
$ 
 
6,970,548.00 $ 
 
198,999.00 
 
$ 
 
7,606,981.78 
 
422,823.56 $ 
 
$ 
 
8,029,805.34 
 
374,698.39 
 
-93,697.58 
 
$ 
 
7,936,107.76 
 
$ 
 
0.00 $ 
 
0.00 
 
See notes to the general purpose financial statements. - 31 - 
 
 CITY OF VIDALIA BOARD OF EDUCATION. TOOMBS COUNTY ANALYSIS OF MINIMUM EXPENDITURE REQUIREMENTS BY PROGRAM 
GENERAL FUND QUALITY BASIC EDUCATION PROGRAMS YEAR ENDED JUNE 30 1999 
 
GENERAL AND CAREER EDUCATION PROGRAMS Kindergarten (*) Gradesl'3n SUb-Total - K-3 Grades4 - 5 (*) Grades 6  8 (.) Grades 9 12 n HighSchool Laboratories (*) Vocational Education Laboratories (*) TotalGeneraland GareerEducation Programs 
SPECIAL EDUCATION PROGRAMS RegUlar Programs 
rl Category I 
Category II (.) Category III (.) CategorylVn 
SUb-Total- Reqular Category VI (Gifted) (.) 
Total SpecialEducation Programs REMEDIAL EDUCATION PROGRAM I) 
Total Fourteen Weighted Programs MEDIA CENTER PROGRAMS 
Salaries Operations 
Total MediaCenterPrograms 
 
TotalFourteen Weighted and MediaCenterPrograms 
 
STAFF DEVELOPMENT PROGRAMS 
Costof Instruction Professional Development 
 
Tatal StaffDevelopment Programs (*) Identifies Fourteen Weighted Programs. 
seenotesto thegeneralpurpose financial statements. 
 
 32  
 
ALLOTMENTS FROM GEORGIA DEPARTMENT OF 
 
ORIGINAL ~ 
 
REQUIRED ORIGINAL 
 
MID-TERM 
 
568.647.00 1.504,742.00 2,073,389.00 90 
730.767.00 90 1,301,627.00 90 
919,121.00 90 293,787.00 90 313,760.00 90 5.632,451.00 
 
511.782.30 1.354,267.80 1.866,050.10 
657.690.30 1,171,464.30 
827,208.90 264,408.30 282.384.00 5.069,205.90 
 
0.00 0.00 
18,000.00 18,000.00 
 
681.013.00 
 
612,911.70 $ 
 
0.00 
 
681,013.00 90 $ 139,295.00 90 820,308.00 277,708.00 90 6.730,467.00 
 
612,911.70 125,365.50 738,277.20 249,937.20 6,057,420.30 
 
0.00 18,000.00 18,000.00 
0.00 0.00 
 
192.880.00 90 47,201.00 100 
240.081.00 
 
173,592.00 47,201.00 
220,793.00 
 
0.00 0.00 
 
6.970,548.00 
 
6,278,213.30 $ 
 
0.00 
 
19,475.00 42,212.00 
 
19,475.00 $ 42,212.00 
 
61,687.00 100 $ 
 
61,687.00 $ 
 
0.00 0.00 
,.;;0;;.:0;,0;;, 
 
 SCHEDULE "5" 
 
EDUCATION TOTAL 
REQUIRED 
 
ACTUAL EXPENDITURES 
 
SALARIES 
 
OPERATIONS 
 
TOTAL 
 
AMOUNT OF UNDEREXPENDITURE 
FOR REQUIRED ALLOTMENT 
 
511,782.30 
 
638,519.70 
 
17,159.16 
 
655,678.86 
 
1,354,267.80 
 
1,292,049.80 
 
50,757.65 
 
1,342,807.45 
 
1,866,050,10 
 
1,930,569,50 
 
67,916.81 
 
1,998,486,31 
 
0,00 
 
657,690,30 
 
835,825.36 
 
25,205,64 
 
861,031,00 
 
0,00 
 
1,171,464,30 
 
1,520,862.85 
 
38,618.30 
 
1,559,481,15 
 
0,00 
 
827.208,90 
 
962,076.88 
 
156,879.03 
 
1,118,955.91 
 
0,00 
 
282,408.30 
 
442,710.26 
 
11,184.25 
 
453,894.51 
 
0.00 
 
282,384.00 
 
517,830.15 
 
52,896.28 
 
570,726.43 
 
0.00 
 
5,087.205.90 
 
6,209.875.00 
 
362,700.31 
 
6,562,575.31 
 
612,911,70 
 
143,169.58 178,777.82 365,369.75 42,124.95 
 
2.947,18 3.244.70 7,890.98 1,347.02 
 
146,116.76 182,022.52 373,260.73 43,471.97 
 
612.911.70 
 
729,442,10 
 
15,429.88 
 
744,871.98 
 
0,00 
 
107,365.50 
 
114,820.40 
 
3,055.10 
 
117.875,50 
 
0.00 
 
720,277.20 
 
s 844,262.50 
 
18,484,98 
 
862,747.48 
 
249.937.20 
 
267.190.87 
 
3,513.10 
 
270,703.97 
 
0,00 
 
6,057,420.30 
 
7.321,328,37 
 
374,698.39 
 
7,696,026.76 
 
173,592.00 
 
285,653.41 
 
285,653.41 
 
0.00 
 
47,201.00 
 
48,125.17 
 
48,125.17 
 
0.00 
 
220.793.00 
 
285.653,41 
 
48,125.17 
 
333,n8.58 
 
6,278,213,30 $ 
 
7,606,981.78 $ 
 
422.823,56 $ 8,029,805.34 $ 
 
0.00 
 
19,475.00 42.212.00 
61,687.00 
 
29,912.65 31,814.89 
 
29.912,65 31,814,89 
 
61,727.54 $ 
 
s 61,727.54 
 
- :0.=00 
 
" 33 " 
 
 SECTIONII COMPLIANCE AND INTERNAL CONTROLREPORTS 
 
 RUSSELL \\1. HINTON 
STATE AUDITOR 
(40416562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.\V. Suite 214 AtIJnlJ, Georgia 30334-X400 
June 12,2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members of the City of Vidalia Board of Education 
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the financial statements of City of Vidalia Board of Education as of and for the year ended June 30, 1999, and have issued our report thereon dated June 12, 2000. This report was qualified for various departures from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 
Compliance 
As part of obtaining reasonable assurance about whether City of Vidalia Board of Education's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, 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 that are required to be reported under Government Auditing Standards. 
Internal Control Over Financial Rl4!orting 
In planning and performing our audit, we considered City of Vidalia Board of Education's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However, we noted a certain matter involving the internal control over financial reporting and its 
99YB-40 
 
 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 of the internal control over financial reporting that, in our judgement, could adversely affect City of Vidalia Board of Education's ability to record, process, summarize and report financial data consistent with assertions of management in the financial statements. The reportable condition is described in the accompanying Schedule of Findings and Questioned Costs as item FS- 7931-99-02. 
 
A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration ofthe internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, the reportable condition described above is considered to be a material weakness. 
 
This report is intended solely for the information and use of management, members of the City of Vidalia Board ofEducation, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
 
RWH:jb 99YB-40 
 
Respectfully submitted, 
~;;~tonUJ.~ State Auditor 
 
 RUSSELL W. H'NTON 
STATE AUDITOR 
1404)656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.\V.. Suite 214 Atlanta. Georgia 30334-X4011 
June 12,2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the State Board of Education 
and Superintendent and Members of the City of Vidalia Board of Education 
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 
Ladies and Gentlemen: 
Compliance 
We have audited the compliance of City of Vidalia Board of Education with the types of compliance requirements described in the U.S. Office ofManagement and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to its major Federal program for the year ended June 30, 1999. City of Vidalia Board of Education's major Federal program is identified in the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major Federal program is the responsibility of City of Vidalia Board of Education's management. Our responsibility is to express an opinion on City ofVidalia Board of Education's compliance based on our audit. 
We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates, Local Governments, and Non-Profit Organizations. Those standards and OMB 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 City of Vidalia 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 City of Vidalia Board of Education's compliance with those requirements. 
 
99SA-IO 
 
 In our opinion, the City of Vidalia Board of Education complied, in all material respects, with the 
requirements referred to above that are applicable to its major Federal program for the year ended June 30, 1999. 
 
Internal Control Over Compliance 
 
The management of City of Vidalia 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 City of Vidalia 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 OMB Circular A-133. 
 
Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more ofthe internal control components does not reduce to a relatively low level ofrisk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major Federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. 
 
This report is intended solely for the information and use of management, members of the City of Vidalia Board of Education, Federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties. 
 
RWH:jb 99SA-IO 
 
Respectfully submitted, 
~H~=l.)~ State Auditor 
 
 SECTION ill AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND OlJESTIQNED COSTS YEAR ENDED TIlNE 30 1999 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND OUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-793 I -97-03 FS-7931-98-01 FS-793 I -98-02 FS-793 I -98-03 
 
Further Action Not Warranted Unresolved - See Corrective ActionlResponses Unresolved - See Corrective ActionlResponses Unresolved - See Corrective ActionlResponses 
 
CORRECTIVE ACTlONIRESPONSES 
 
EXPENDITURESfLIABILITIESIDISBURSEMENTS Failure to Meet Expenditure Requirements Amount: $893.75 Finding Control Number: FS-793 I-98-0 I 
 
A QBE analysis is performed monthly to prevent underexpenditure of funds. The $893.75 has not yet been returned to the Georgia Department of Education through an increase in the local five mill share. It is expected that this will take place in FY 0 I. 
 
GENERAL LEDGER Detailed Listing of Salaries and Travel Not Reconciled Finding Control Number: FS-7931-98-02 
 
Although corrective action has been implemented - it was not implemented prior to FY 99, therefore this finding will not be resolved until FY 00. 
 
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-7931-98-03 
 
Due to current staffing limitations and budgetary considerations prohibiting the hiring of additional staff, the Board has decided not to pursue the recording of General Fixed Assets on the financial statements. 
 
 SECTIONIV FINDINGS AND QUESTIONED COSTS 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30 1999 
SUMMARY OF AUDITOR'S RESULTS 
1. Type of Report Issued on the Financial Statements The auditor's opinion on the City of Vidalia Board of Education's financial statements was qualified for various departures from generally accepted accounting principles. 
2. Reportable Conditions in Internal Control Disclosed by the Audit of the Financial Statements The audit report for the City of Vidalia Board of Education disclosed a fmancial statement reportable condition related to the following control category. 
General Fixed Assets 
The reportable condition described above is considered to be a material weakness. 
3. Noncompliance Material to the Financial Statements The audit of the City of Vidalia Board of Education disclosed no instances of noncompliance that were deemed to be material to the financial statements. 
4. Reportable Condjtions in Internal Control Oyer Mlijor Programs The audit report for the City of Vidalia Board of Education did not disclose any reportable conditions in internal control over major programs. 
5. ilPe of Report Issued on Compliance for Major Programs The auditor's opinion on the City of Vidalia Board of Education's report on compliance with requirements applicable to major programs was unqualified. 
6. Audit Findin~s ReQJ.Iired to be Reported by Sectjon 510ell)ofOMB Circular A-133 The City of Vidalia Board ofEducation's audit did not disclose audit findings required to be reported by section .510(a) ofOMB Circular A-133. 
7. Major Programs Federal awards audited as a major program is as follows: 84.010 Elementary and Secondary Education Act - Title I - Grants to Local Educational Agencies 
8. Type "A" Program Dollar Threshold The dollar threshold for type "A" programs was $300,000.00. 
9. Low Risk Auditee The City of Vidalia Board of Education was audited as a low risk auditee based on a waiver granted by the U. S. Department of Education. 
- 1- 
 
 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY SCHEDULE OF FINDINGS AND QUESTIONED CQSTS YEAR ENDED DJNE 30 1999 
II FINANCIAL STATEMENT FINDINGS AND QlJESTIQNED CQSTS GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Reportable Condition - Material Weakness Repeated From Prior Year Finding Control Number: FS-7931-99-02 Management's Response: Due to current staffmg limitations and budgetary considerations prohibiting the hiring of additional staff, the Board has decided not to pursue the recording of General Fixed Assets on the financial statements. The cost association with the procedure prohibits our system from eliminating this long existing finding. 
III FEDERAL AWARD FINDINGS AND QlJESTIQNED CQSTS 
No matters were reported. 
-3-