GA" Al700 .'K \ -c 1:33 V3 " ,' " " ., ' .' '" " ,, ., -' ' -.'" ,, ,, -" , " ,' " I ; " , ,s. .- ,} : " " " "" ,' I" , > -, ' , " T :' " " STATE'OF GEORGiA ," . ,' DEPARTM'ENT OF'AUriiTS,A'ND ACCOUNTS ,f" , / . . . -, I, ~.~. r I " , ' .. \ I - ~ l.' ,~t, ..". " , , , ,> ,, " < " " ,, ,. "-, ,-'~ " . ," , "- t, .. --' ... 1 ,~~ J' " ,, ", " " ,.' ,, , ,, .. , , '. \" " , .I " ,. " ", ,, 'I ~ "," " , " -, ,' " " ,' " " >, -,' " .~.' , r 1-', ,' < I do ..' ," ,' ,, " ,, " <, ,', , .# - ~ ,, . .' -- ,j .j , -, ,, -' .... ,, '. ., ,- .--' ,; ~ r - "' ~.) J ,,, CITY OF VIDALIA BOARD,OF EDUCATION, "i " ., ,,: ' TOOMBS COUNTY,' GEORGIA; - . ,.- " -, ~ T~ '. ,; I . ., - I I ,I' " ',:'" '" REPORT ON AUDIT .- ,; " ,'-- OF, THE FIr:iANCIAi Sr'ATEMENTS.' . " ': FOR THE FISCAL YEAR ENDED JUNE 30, 200t. ~' .- , " ,' -, " I . " , , " , " : ., -' ',- " " ,, ,, " " " ,. ". ,' l' I. " " ,' , -\ ~> Russell W. Hinton' - ," stat~ Auditor - -. .\ - ': -, " , , ..'' .. ,. 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" ., ,, ., CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY - TABLE OF CONTENTS - SECTION I FINANCIAL INDEPENDENT AUDITOR'S COMBINED REPORT ON GI:NERAL-PURPOSE FINANCIAL STA1 HvIENTS AND SUPPLEMENTMY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS EXHIBITS GENERAL-PURPOSE FINANCIAL STATEMENTS COMBINED STATEMENTS - OVERVIEW A COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUP 2 B COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES ALL GOVERNMENTAL FUND TYPES 4 C COMBINED STATEMENT OF REVENUES, EXPENDITURES 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 STA fEMENT OF CASH FLOWS FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST rUND 9 I' NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS 10 ADDITIONAL FINANCIAL INFORMATION COMBINING STATeMENTS SPECIAL REVENUE FUND G COMBINING BALANCE SHEET 22 H COMBINING STATEMENT OF REVENUES, EXPENDITURLS AND CHANGES IN FUND BALANCES 24 CAPITAL PROJECTS FUND I COMBINING BALANCE SHEET 26 J COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 28 DEBT SERVICE FUND K COMBINING BALANCE SHEET 30 L COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 31 CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY -TABLE OF CONTENTS- SECTION I FINANCIAL ADDmONAL FINANCIAL INFORMATION SCHEDULES I SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 32 2 SCHEDULE OF STATE REVENUE 34 3 SCHEDULE OF APPROVED LOCAL OP nON SALES I AX PROJECTS 37 ALLOTMENTS AND EXPENDITURES GENERAL FUND - QUALITY BASIC EDUCATION PROGRAMS (QBE) 4 BY PROGRAM 38 5 BY SITE 39 SECTION II COMPLIANCE AND INTERNAL CONTROL REPORTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WTm GOVERNMENT AUDITING STANDARDS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-l33 SECTION III AUDlTEE'S RESPONSE TO PRJOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRJOR YEAR FINDINGS AND QUESTIONED COSTS SECTIONN FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS SECTION I FINANCIAL RI'''MII W.llIl'olOl'o ron s IATr 4,U()1 (:4. f::~ 2174 DEPARTMENT OF AUDITS AND ACCOUNTS 2'\4 \V.l'..hmglon SIn.:ct ~ W ~UIIC 214 All.ml,1 GL'OrgJ..l ~()134-!S4(Jl) Apnl 11, 2003 Honorable Sonny Perdue, Governor Members of the Gcneral Assembly Membcrs of the State Board of Educal10n and Supenntendent and Members of the City ofVldaha Board of Educal10n fNDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMEI\'TS AND SUPPLEMENTARY INFORMATION SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Ladles and Gentlcmen Wc havc audIted the acwmpanYlng gcncral-purpose finanCIal statcments of thc City of VidalIa Board of EducatIOn, as of and for thc year ended June 30, 2002, as hsted rn the table of contents These general-purpose financIal statements are the responslblhty of the City of Vidalia Board of Educal1on's management Our responslblhty IS to cxpress an opmlOn on these general-purposc financial statements based on our audit We conducted our audit m accordance With auditing standards generally accepted m the Umtcd States of Amenca and thc standards apphcable to financial audIts contained rn Government Audltmg Standards, Issued by thc Comptroller General of the Umted Stales Those ,tandards require that we plan and pcrfonn the audit to obtam reasonable assurancc about whether thc financial ~tdtcments are free ofmatenal mlsstatcmcnt An audIt mcludes exammmg, on a test baSIS, eVluence ,upportmg thc amounts and disclosures In the financial statcmcnts An audit also mcludes assessmg the accountmg pnnclplcs used and SignIficant estimates made by managcmcnt, as well as evaluatrng thc ovcrall financial statement presentalIon We beheve that our audit proVides a rcasonablc baSIS for our opmlon As descnbed In the notes to the general-purposc financial statements, the Board of EducatIOn's financial statements have been prepared uSing certam accountmg pracl1ces and pohcles which. In our opmlOn, vary rn some respects from generally accepted accountmg pnnclples These vanances arc desenbed as follows 2002ARL-13 * The general-purpose financial statements of the Board of Education did not contaIn a General Fixed Assets Account Group to account for property and eqUIpment owned by the Board of EducatIon which should be Included to conform to generally accepted accountIng pnnclples * School actlVlty accounts maIntaIned at the IndiVidual schools are not Included In the general-purpose finanCial statements To conform to generally acccpted accountmg pnnclples, these accounts should be Included In the general-purpose finanCial statements * For fiscal year 2002, the School Dlstnct changed Its method of accountIng for the final two payments on one hundred and ninety day employment contracts and the related revenue due from the State to fund these contracts Adjustments have been made In the fiscal year 2002 finanCial statements to record expenditures for salanes and fnnge benefits earned by employees through June 30, 2002, (even though paid In July and August 2002) and the related revenue due from the State to fund these contracts No adjustment was made for the Similar salanes and benefits earned m fiscal year 2001 but recorded In fiscal year 2002 as thiS mformatIon WdS not readily avaIlable The net effect of the above accountIng treatment resulted In the accompanYIng finanCial statements reflectIng fourteen months of expenditures for a maJonty of General Fund salanes and fnnge benefits and fourteen months of revcnue from the State to fund thesc contracts Generally accepted accountIng pnnclples require that expenditures be recorded when Incurred, rather than when funds are recclved or disbursed The aggrcgate effects on the gcneral-purpose finanCial statements of these vanances or omiSSIOns have not been determmed, but are belIeved to be matenal In our OpIniOn, except for the effects on the general-purpose finanCial statements of the matters referred 10 m the precedIng paragraph, the general-purpose finanCial statements referred to above present fairly, In all matenal respects, the finanCial positIOn of the City of Vidalia Board of EducatIOn as of Junc 30, 2002, and the results of Its opcratlOns and thc cash flows of ItS nonexpendable trust fund for the year then ended, In confomuty with accountIng pnnclples generally accepted In thc United States of Amenca In accordance With Government AuditIng Standards, we have also Issued our report dated Apnl 11, 2003, on our conSideratIon of the City of VIdalia Board of EducatIon's Internal control over finanCial reportIng and our tests of Its compliance With certaIn proVISIOns of laws, regulations, contracts and grants That report IS an mtegral part of an audit performed In accordance With Government AuditIng Standards and should be read In conjunction With thiS report In consldenng the results of our audit 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 L) and the finanCial schedules (Schedules I through 5), whIch Includes the Schedule of Expenditures of Federal Awa-rds a-s reqUired- by U S Office of 2002ARL-13 Management and Budget CIrcular A-133, Audlls of States, Local Go~'ernments, and Non-Profit OrganizatIOns, are presented for purposes of additIonal analySIS and are not a rcqUired part of the general-purpose financial statements Such mfonnatIon has been subjected to the audltmg procedures apphed m the audit ofthe general-purpose financIal statements and m our OpInIOn, except for the effects of the mattcrs referred to m the thIrd paragraph, such mfonnatlon IS faIrly stated. m all matenal respccts, m relation to the general-purpose financial statements taken as a whole A copy of thiS report has been filed as a pennanent record m the office ofthe State Auditor and made avaIlable to the press ofthc State, as provIded for by OfficIal Code ofGeorgIa Annotated Section 506-24 ~""fuIlY'"b~. RWHas 2002ARL-13 Rus II W Hmton State Auditor CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY CITY OF \!IDALIA BOARD OF EpUCATION - TOOMBS CQUNTY COMBINED BALANCE SHEET ALL FUND TYPES ANp ACCOUNT GROUp JUNE 30 2002 Cash and Cash EqUivalents Investments Account! ReC8JVsb1e Inventonea Food Donated Commodities Purchased Food Amount AvsllabIe In Debl Sef""i1Ce Fund Amount to be Provided In Future Year! For Pl1'jment of Bond Debt GENERAL FUND GOVERNMENTAL FUND TYPES SPECIAL CAPITAL REVENUE PROJECTS FUND FUND s 37619289 S 6963629 S 65850479 1 50237667 4658689 2,10761607 24674204 29071946 20756 24 395545 Total As!8ls S 3.986118763 S 38768091 S 1,14922425 UABIUTlES AND FUND EQUfTY LIABILITIES Cash Overdran Accounts Psyable SaI8IlEt! Payabl., Explred Grant Balance! Payable Contracts Payable Retamag8! Payabla Detarred Revenue General ObllgBbon Bonds Pllyl!lble Tota!LlSbllllles FUND EQUITY Fuod IlaIanceo R.,58rvehmglon 'itrccl S W l;)ullC 214 Atl,In'''', (,wrg',1 30114-H41~1 Apnl II, 2003 Honorable Sonny Perdue. Governor Members of the General Assembly Members of the State Board of Education and Supenntendent and Members of the City ofVldaha Board of Education REPORT ON COMPLLA.NCE AND ON INTERNAL CO'\lTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Ladles and Gentlemen We have audIted the finanCIal statements ofCtty ofVldaha Board of EducatIOn as of and forthe year endcd June 30, 2002, and have Issued our report thereon dated Apnl II. 2003 ThIS report \\ as qualIfied for vanous departures from generally acecpted accountmg pnnclplcs, as Identified m the auditor's report on the general-purpose financIal statements We conducted our audit m accordance wIth audltmg standards generally accepted m thc United States of Amcnea and the standards apphcable to financIal audits eontamed m Government Audltmg Standards, Issued by the Comptroller General of the Umted States Comphance As part of obtaIning reasonable assurance about whether CIty of VIdalIa Board of Education's finanCIal statements are free of matenal misstatement, we performed tests of liS complIance with eertam provIsIons oflaws, regulatIOns, contracts and grants, noncomplIance with which could have a direct and matenal effect on the determmatlon of financIal statement amounts Howevcr. provldmg an opmlOn on complIance with those proVISIOns was not an objective of our audit. and accordmgly. we do not express such an opInion The results of our tests disclosed no mstances ofnoneomplIanec that arc rcqulred to be reported under Government Audltmg Standards Internal Control Over Fmanelal Reportmg In planning and performmg our audIt, we conSIdered Clly of VidalIa Board of EducatIOn's mternal control over finanCIal reportmg m order to determme our auditing procedures for the purpose of expressmg our opmlon on the finanCial statements and not to proVide assurance on the mternal 2002YB-40 control over financial reportmg However, we noted certam matters mvolvmg the mternal control over financial reportmg and Its operation that we consider to be reportable conditIOns Reportable condlhons mvolve matters commg to our attenhon relatmg to slgruficant defiCienCies In the design or operahon ofthe mternal control over financial reportmg that, In ourJudgment, could adversely affect City ofVIdaha Board of EducatIOn's abIlzty to record, process, summanze and report financial data consistent With assertions of management m the financial statements Reportable conditIOns are descnbed m the aceompanymg Schedule ofFmdmgs and Queshoned Costs as Items FS-793 1-02-01 and FS-7931-02-02 A matenal weakness IS a condlhon m which the deSign or operahon of one or more of the mternal control components does not reduce to a relahvely low level the nsk that misstatements In amounts that would be matenal m relahon to the financial statements bemg audited may occur and not be detected wlthm a hmely penod by employees m the normal course of performmg their assigned funchons. Our conslderahon of the mternal control over financial reporting would not necessanly disclose all matters m the mternal control that might be reportable eondillons and, accordmgly, would not necessanly disclose all reportable condillons that are also considered to be matenal weaknesses However, ofthe reportable conditions descnbed above, we consider Item FS-793 1-0202 to be a matenal weakness This report IS mtended solely for the mformahon and use of the management, members ofthe City of Vldaha Board of Educahon, Federal awardmg agencies and pass-through entlhes and IS not mtcnded to be and should not be used by anyone other than these specified partiCS. Respectfully submitted, -- uJ~ Ru sell W Hmton State Auditor RWH as 2002YB-40 RV'~~II W. HI/dON S TATr AlICI J('fI I4:;'" i (!..E) ,~ DEPARTMENT OF AUDITS AND ACCOUNTS 25-1- WJ... hmgllln ~lrCCI ~ W ~Ulh: 214 AII.ml.l, GcnrglJ 1()ll4-~()O Apnl II, 2003 Honorable Sonny Perdue, Governor Members of the General Assembly Mcmbers of the State Board of EducatIOn and Supenntendent and Members ofthc CIty ofVldaha Board of EducatIon REPORT ON COMPLIANCE WITH REOUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Ladles and Gentlemen Comphancc We have audited thc comphance of City ofVldaha Board ofEducatIOn with the types ofcomphance requlrcmcnts dcscnbed In the US Office of Management and Budgct (OMB) Circular A-133 Compliance Supplement that are apphcablc to each of liS major Federal programs for the year ended June 30, 2002 City of Vldaha Board of EducatIon's major Federal program IS Idcntlfied In the Summary of Auditor's Results SectIOn of the accompanymg Schedulc of FIndIngs and Qucslloncd Costs Comphance WIth the requlremcnts oflaws, regulatIOns, contracts and grants applicable to Its major Federal program IS thc responslblhty of City of VIdalia Board of EducatIon's management Our responsibilIty IS to express an opInIOn on CIty ofVldaha Board ofEducatIOn's complIance based on our audit We conducted our audit of comphance In accordance with auditIng standards gencrally acccpted In the Umtcd States of Amenca, the standards apphcable to financial audIts contaIncd In Governmcnt AudItIng Standards, Issued by thc Comptrollcr Gcneral of the Umted States, and OMB Circular A133, Audas of States, Local Governments, and NOll-Profit Orgam::atlOlls Those standards and OMB CIrcular A-133 require that we plan and perform thc audit to obtam reasonable assurancc about whether noncomplIance With the types ofcomphancc reqUIrements referred to abovc that could have a direct and matenal effect on a major Fedcral program occurred An ,lUdlt Includes cxamInIng, on a test baSIS. eVidence about the City of Vldaha Board of Educallon's comphancc With those rcqUlremcnts and performIng such othcr procedures as we conSIdered neccssary In thc cIrcumstances Wc beheve that our audit proVides a reasonable baSIS for our opinIOn Our audit docs not proVide a legal determInatIon on City of VIdalIa Board of Education's comphance wltlI those requm:ments 2002SA-IO In our opmlon, the City of VIdaha Board of EducatIOn complIed, m all matenal respccts, WIth the reqUirements referred to above that are applIcable to Its major Fcderal program for the year ended June 30, 2002 Internal Control Over ComplIance The management of City of VidalIa Board of EducatIOn IS responsible for establIshmg and mamtammg effectIve mternal control over complIance With reqUirements of laws, regulatIOns, contracts and grants applIcable to Federal programs In plannmg and performmg our audIt, we conSIdered CIty of VidalIa Board of EducatIOn's mternal control over comphance wIth reqUirements that could have a direct and matenal cffect on a major Federal program m order to determme our audltmg procedures for the purpose of expressmg our opmlon on comphance and to test and rcport on mternal control over complIancc m accordance With OMB CIrcular A-133 Our consldcratIon of the mternal control over complIance would not nece~sanly disclose all matters m the mternal control that mIght be matenal weaknesses A matenal wcakness IS a conditIon m whIch the deSign or operatIon of one or more ofthe mternal control components does not reducc to a relatIvely low level of nsk that noncomphance WIth applIcable reqUirements of laws, regulatIOns, contracts and grants that would bc matenal m relation to a major Federal program bcmg audited may occur and not be detected wlthm a tImcly penod by employecs m the normal course of performmg their asSIgned functions We noted no matters mvolvmg the mternal control over complIance and ItS operatIon that we conSIder to be matenal weaknesses This report IS mtended solely for the mformatIon and use of the management. members ofthe City of VidalIa Board ofEducatIon, Federal awardmg agencies and pass-through entities and IS not mtended to be and should not be used by anyone other than these speCified parties Respectfully submItted, RWH as 2002SA-lO Ru ell W Hmton State AudItor SECTION III AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS CITY OF VIDALIA BOARD OF EDUCAnON - TOOMBS COUNTY AUDITEE'S RESPONSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS Ai'lL> QUESTIONED COSTS YEAR ENDED JUNE 30, 2002 PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND mJESnONED CQSTS FINDING CONTROL NUMBER AND STATUS FS-793 1-00-0 I FS-7931-01-01 FS-7931-01-02 Further ActIon Not Warranted Unresolved - See CorrectIve ActlOnlResponses Unresolved - See Corrective ActIon/Responses CORRECTIVE ACTIONIRESPONSES CASH AND CASH EQUIVALENTS Inadequate SeparatIon of DutIes Fmdmg Control Number FS-7931-0 1-0 I The City of VidalIa Board of EducatIon WIll establIsh a receIpt log to be mamtamed by the Qffice Manager and WIll have another party revIew and SIgn offon bank reconcIlIatIons m order to resolve thIS findmg GENERAL FIXED ASSETS Failure to Mamtam General Fixed Assets Account Group Fmdmg Control Number FS-7931-0 1-02 The City of VIdalIa Board of EducatIon has contracted through FIrst Dlstnct RegIOnal EducatIonal ServIce Agency wIth Valuallon AdvIsory Group m order to establIsh General Fixed Assets The School Dlstnct WIll be accountmg for General FIxed Assets m fiscal year 2003 m order to comply WIth GASB 34 ThIs findmg should be resolved m thc next audit penod SECTION IV FINDINGS AND QUESTIONED COSTS CITY OF VIDALIA BOARD OF EDUCATION - TOOMBS COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002 II FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CASH AND CASH EQUNALENTS Inadequate SeparatIon of Duties Reportable ConditIon Repeated From Pnor Year Finding Control Number FS-7931-02-01 An examinatIOn of the Internal accounting control procedures revealed that the School Dlstnct did not prOVide for adequate separatIon of dutIes In the performance of the follOWing accounting functIOns and related procedures The bank reconCI hatlon functIOn was not separated from check preparatIOn. In addition, bank reconclhatIons were not reviewed by an indiVidual Independent of the bank reconcIlIatIOn process The bookkeeping functIon was not separated from the cash receipts functIOn These conditIons were a result ofmanagement's deciSion to hmlt the number of adminIstrative staff made responSible for accounting functIons The School Distnct should review the accountmg procedures In place, deSign procedures whIch would enhancc scgrcgatIon of dutIcs relatlvc to thc above control catcgones and Implement those procedures to strengthen the Internal control over accounting functions GENERAL FIXED ASSETS FaIlurc to Maintain General Fixed Assets Account Group Reportable Condition - Matenal Weakness Repeated From Pnor Year Finding Control Number FS-7931-02-02 Thc City of VidalIa Board of Education did not maintain a system-Wide General Fixed Assets Account Group Within thc formal accounting records as reqUIred by generally accepted accounting pnnclplcs ThiS condition results III thc general-purpose finanCial statements ofthe School Dlstnct being mcomplete and not III accordance With generally accepted accounting pnnclples Appropnatc actIOn should be taken by the School Dlstnct to establIsh accounting controls and procedures to prOVide for mamtenance of a Gcncral Fixed Assets Account Group These SUbSIdiary records should mclude an mvcntory of land, bUlldmgs and eqUIpment owned by the School District and should mclude, but may not be hmlted to, date acqUIred, acquISItIon cost, estlmatcd replacement cost, locatIOn and dcscnptlOn Detailed records should be malntamed of all additions and deletions to the General Fixed Asscts Account Group III FEDERAL AWARD FINDINGS AND OUESTIONED COSTS No mattcrs were reported -2- CITY OF VIDALIA BOARD OF EDUCAnON - TOOMBS COUNTY SCHEDULE OF FINDINGS AND OUESTIONED COSTS YEAR ENDED JUNE 30, 2002 I SUMMARY OF AUDITOR'S RESULTS Type of Report Issued on the Fmanclal Statements The audItor's 0plillon on the CIty of VIdalIa Board of EducatIOn's financIal statements was quahfied for vanous departures from generally acceptcd accounting pnnclples 2 Reportable CondItIons In Internal Control DIsclosed by the Audit of the FinancIal Statcments The audIt report for the CIty of Vldaha Board of EducatIon dIsclosed financIal statement reportable conditIOns related to the follOWing control categones Cash and Cash EqUivalents General Fixed Assets Of the reportable conditIOns descnbed above, General FIxed Assets IS consIdered to be a matenal weakness 3 Noncomphance Matenal to the FinancIal Statements The audit of the CIty ofVIdalIa Board of Education dIsclosed no Instances ofnoncornplIancc that were deemed to be matenal to thc financial statements 4 Reportable CondItIOns In Internal Control Over Major Programs The audIt report for the CIty ofVldaha Board of EducatIOn dId not dIsclose any reportable condItions In Internal control over major programs 5 Type of Report Issued on ComplIance for MaJOr Programs The auditor's OpinIOn on the City of VIdalIa Board of EducatIOn's report on complIance With reqUlremcnts applIcable to major programs was unqualIfied 6 AudIt Fmdmgs ReqUIred to be Reported by SectIOn 51 Ora) ofOMB Circular A-133 The CIty ofVldaha Board of EducatIOn's audIt did not disclose audIt findmgs reqUIred to be reported by section 5 IO(a) ofOMB Circular A-I33 7 MaJor Programs The Federal award audited as a major program IS as follows 84 010 Elementary and Secondary EducatIon Act - Title 1- Grants to Local Educational AgenCIes 8 Type nAn Program Dollar Threshold The dollar threshold for type nAn programs was $300,000 00 9 Low Risk Audltee The CltyofVldaha Board of EducatIOn quahfied as a low nsk audltee as dcfined by SectIOn .530 ofOMB CIrcular A-l33 -I -