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[Pages:153]WESTERVILLE CITY SCHOOL DISTRICT FRANKLIN COUNTY

SINGLE AUDIT

FOR THE YEAR ENDED JUNE 30, 20010

January 18, 2011

The attached audit report was completed and prepared for release prior to the commencement of my term of office on January 10, 2011. Thus, I am certifying this audit report for release under the signature of my predecessor.

DAVE YOST Auditor of State

88 East Broad Street, Fifth Floor, Columbus, Ohio 43215-3506

Phone: 614-466-4514 or 800-282-0370

Fax: 614-466-4490

auditor.state.oh.us

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WESTERVILLE CITY SCHOOL DISTRICT FRANKLIN COUNTY

TABLE OF CONTENTS

TITLE

PAGE

Federal Awards of Receipts and Expenditures Schedule............................................................................. 1

Notes to the Federal Awards of Receipts and Expenditures Schedule ........................................................ 2

Independent Accountants' Report on Internal Control over Financial Reporting and On Compliance and Other Matters Required by Government Auditing Standards ................................................................................................................ 3

Independent Accountants' Report on Compliance with Requirements Applicable to Each Major Federal Program, Internal Control Over Compliance in Accordance with OMB Circular A-133, and Federal Awards Receipts and Expenditures Schedule............................................................................... 5

Schedule of Findings..................................................................................................................................... 9

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WESTERVILLE CITY SCHOOL DISTRICT FRANKLIN COUNTY

FEDERAL AWARDS OF RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2010 (CASH BASIS)

Federal Grantor/ Pass Through Grantor Program Title

U.S. DEPARTMENT OF AGRICULTURE Passed Through Ohio Department of Education:

Non-Cash Assistance (Food Distribution) National School Lunch Program

Nutrition Cluster: School Breakfast Program

Grant Award Year

Federal CFDA Number

Receipts

Disbursements

2010 2010

10.555 $ 167,899 $

167,899

10.553

356,999

356,999

National School Lunch Program Summer Food Service Program for Children

2010 2010

10.555 10.559

983,298 -

40,034

983,298 -

40,034

Total Nutrition Cluster

1,380,331

1,380,331

Team Nutrition Grant

2010

10.574

6,000

3,558

Total U.S. Department of Agriculture

U.S. DEPARTMENT OF EDUCATION

Passed Through Ohio Department of Education: Title I Grants to Local Educational Agencies Title I Grants to Local Educational Agencies - ARRA

Total Title I Grants to Local Educational Agencies

Special Education Cluster: Special Education - Grants to States Special Education - Grants to States - ARRA

Total Special Education - Grants to States

Special Education - Preschool Grant Special Education - Preschool Grant - ARRA

Total Special Education - Preschool Grant

1,554,230

1,551,788

2009/2010 2010

84.010 84.389

1,596,283 106,578

1,702,861

2009/2010 2010

84.027 84.391

2009/2010 2010

84.173 84.392

2,278,473 1,254,897

3,533,370

30,306 7,513

37,819

1,744,245 106,244

1,850,489

2,332,019 1,254,794 3,586,813

28,953 7,513

36,466

Total Special Education Cluster

5,274,050

5,473,768

Safe and Drug-Free Schools and Communities - State Grants State Grants for Innovative Programs Education Technology State Grants Advanced Placement Program English Language Acquisition Grants - Limited English Proficient Improving Teacher Quality State Grants State Fiscal Stabilization Fund Total U.S. Department of Education

2009/2010 2009/2010 2009/2010

2010 2009/2010 2009/2010

2010

84.186 84.298 84.318 84.330 84.365 84.367 84.394

35,145 3,074

14,709 880

238,837 377,849 2,102,387 8,046,931

36,614 4,915

11,584 880

237,549 389,225 2,102,387 8,256,922

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed Through Ohio Department of Jobs and Family Service:

Refugee and Immigrant Assistance - Discretionary Grants

2009/2010

93.576

13,526

16,907

U.S. CORPORATION FOR NATIONAL AND COMMUNITY SERVICE Passed Through Upper Arlington City School District:

Learn and Save America - School and Community Based Programs

Total Federal Awards of Receipts and Expenditures

2009/2010

94.004

5,000

$ 9,619,687 $

5,679 9,831,296

The accompanying notes to this schedule are an integral part of this schedule.

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WESTERVILLE CITY SCHOOL DISTRICT FRANKLIN COUNTY

NOTES TO THE FEDERAL AWARDS OF RECEIPTS AND EXPENDITURES SCHEDULE FISCAL YEAR ENDED JUNE 30, 2010

NOTE A - SIGNIFICANT ACCOUNTING POLICIES The accompanying Federal Awards of Receipts and Expenditures Schedule (the Schedule) summarizes activity of the District's federal award programs. The schedule has been prepared on the cash basis of accounting. NOTE B - CHILD NUTRITION CLUSTER Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first. Program regulations do not require the District to maintain separate inventory records for purchased food and food received from the U.S. Department of Agriculture. This non-monetary assistance (expenditures) is reported in the Schedule at the entitlement amount of the commodities received. NOTE C ? FOOD DONATION PROGRAM The District reports commodities consumed on the Schedule at the entitlement value. The District allocated donated food commodities to the respective program that benefitted from the use of those donated food commodities.

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