WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY …

[Pages:165]WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY

SINGLE AUDIT

FOR THE YEAR ENDED JUNE 30, 2005

WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY

TABLE OF CONTENTS

TITLE

PAGE

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

Notes to the Schedule of Federal Awards Receipts and Expenditures ........................................................ 3

Independent Accountants' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards.......................................................................................................... 5

Independent Accountants' Report on Compliance with Requirements Applicable to Each Major Federal Program, on Internal Control Over Compliance in Accordance with OMB Circular A-133 and on the Schedule of Federal Awards Receipts and Expenditures................................................................ 7

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

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WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY

SCHEDULE OF FEDERAL AWARDS RECEIPTS AND EXPENDITURES FOR THE YEAR ENDED JUNE 30, 2005

Federal Grantor/ Pass Through Grantor Program Title

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

Nutrition Cluster: Food Distribution Program National School Breakfast Program National School Lunch Program Special Milk Program

Total Nutrition Cluster

Special Supplemental Nutrition for Women, Infants and Children

Total U.S. Department of Agriculture U.S. DEPARTMENT OF LABOR Passed Through Private Industry Council

Jobs Training Partnership Act Total U.S. Department of Labor U.S. DEPARTMENT OF EDUCATION Passed Through Ohio Department of Education:

Special Education Cluster: Special Education Grants to States

(IDEA Part B) Total Special Education Grants to States Special Education - Preschool Grant Total Special Education - Preschool Grant

Total Special Education Cluster Grants to Local Educational Agencies (Title I) Total Grants to Local Educational Agencies Drug-Free Schools Grant Total Drug-Free School Grant Title V, State Grants for Innovative Programs Total State Grants for Innovative Programs Title II D - Technology Fund Title III - Limited English Proficiency Total Title III - Limited English Proficiency Title II-A State Grants for Improving Teacher Quality Total Title II-A State Grants for Improving Teacher Quality

Total U.S. Department of Education

Pass Through Entity Number

Grant Year

Federal CFDA Number

Receipts

Non-Cash Receipts

Non-Cash Disbursements Disbursements

N/A PU - 04/05 LL-P4-04/05 02-PU-04/05

TW-AD

2005 10.550 2005 10.553 2005 10.555 2005 10.556

2004 10.557

$20,656 355,275

16,752 392,683

0 392,683

$181,963 181,963 181,963

$20,656 355,275

16,752 392,683

194 392,877

$181,963 181,963 181,963

1992 17.246

0

374

0

374

6B-SF PG-S1

C1-SD/S1 DR-S1 C2-S1 TJ-S1 T3-S1/S2 TR-S1

2004 84.027 2005

2004 84.173 2005

2004 84.010 2005

2004 84.186 2005

2004 84.298 2005

2005 84.318 2004 84.365 2005

2004 84.367 2005

151,845 1,343,781 1,495,626

3,264 28,716 31,980

1,527,606

56,452 266,631 323,083

6,538 23,417 29,955

17,968 34,342 52,310

3,343

19,643 82,559 102,202

24,882 203,131 228,013

2,266,512

180,028 1,334,530 1,514,558

1,589 28,006 29,595

1,544,153

47,140 257,672 304,812

0 21,991 21,991

14,069 24,186 38,255

3,227

17,952 77,588 95,540

22,885 203,038 225,923

2,233,901

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WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY

SCHEDULE OF FEDERAL AWARDS RECEIPTS AND EXPENDITURES FOR THE YEAR ENDED JUNE 30, 2005 (Continued)

Federal Grantor/ Pass Through Grantor Program Title

Pass Through Entity Number

Grant Year

Federal CFDA Number

Receipts

Non-Cash Receipts

Non-Cash Disbursements Disbursements

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: Passed Through Ohio Department of Education

Refugee and Entrant Assistance Discretionary Grant

RI-S1

2004 93.576 2005

0 2,200

2,500 0

Total U.S. Department of Health and Human Services

2,200

2,500

U.S. CORPORATION FOR NATIONAL AND COMMUNITY SERVICES: Passed Through Upper Arlington Schools:

Learn and Serve Grant

2005 94.004

3,750

4,975

Passed Through Ohio Department of Education

Learn and Serve - Homeland Security

SV-HS

2005 94.004A

15,528

12,805

Total U.S. Corportation for National and Community Services

19,278

17,780

U.S. DEPARTMENT OF ENERGY: Passed Through Ohio Department of Development:

Million Solar Roofs Initiative Total U.S. Department of Energy Totals

2004 81.119

6,019 6,019 $2,686,692

$181,963

6,019 6,019 $2,653,451

$181,963

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

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WORTHINGTON CITY SCHOOL DISTRICT FRANKLIN COUNTY

NOTES TO THE SCHEDULE OF FEDERAL AWARDS RECEIPTS AND EXPENDITURES FISCAL YEAR ENDED JUNE 30, 2005

NOTE A - SIGNIFICANT ACCOUNTING POLICIES The accompanying Schedule of Federal Awards Receipts and Expenditures (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 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 fair market value of the commodities received. Cash receipts from the U.S. Department of Agriculture are commingled with State grants. It is assumed federal monies are expended first.

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