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SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT Single Audit Reports Year Ended June 30, 2008

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SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT Single Audit Reports Year Ended June 30, 2008 SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT Single Audit Reports Year Ended June 30, 2008 Board of Education Springboro Community City School District 1685 South Main Street Springboro, Ohio 45066 We have reviewed the Independent Auditors’ Report of the Springboro Community City School District, Warren County, prepared by Clark, Schaefer, Hackett & Co., for the audit period July 1, 2007 through June 30, 2008. Based upon this review, we have accepted these reports in lieu of the audit required by Section 117.11, Revised Code. The Auditor of State did not audit the accompanying financial statements and, accordingly, we are unable to express, and do not express an opinion on them. Our review was made in reference to the applicable sections of legislative criteria, as reflected by the Ohio Constitution, and the Revised Code, policies, procedures and guidelines of the Auditor of State, regulations and grant requirements. The Springboro Community City School District is responsible for compliance with these laws and regulations. Mary Taylor, CPA Auditor of State April 13, 2009 88 E. Broad St. / Fifth Floor / Columbus, OH 43215‐3506 Telephone: (614) 466‐4514 (800) 282‐0370 Fax: (614) 466‐4490 www.auditor.state.oh.us This Page is Intentionally Left Blank. TABLE OF CONTENTS Schedule of Expenditures of Federal Awards...............................................................................1 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards........................................................2 – 3 Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133.................................................................................................4 – 5 Schedule of Findings and Questioned Costs..........................................................................6 – 7 Schedule of Prior Audit Findings..................................................................................................8 SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT Schedule of Expenditures of Federal Awards Year Ended June 30, 2008 Pass Through Federal Entity CFDA Federal Federal Federal Grantor/Program Title Number Number Receipts Expenditures U.S. Department of Agriculture: (Passed through Ohio Department of Education) National School Lunch Program LLP4-2008 10.555 $ 155,349 155,349 Total U.S. Department of Agriculture 155,349 155,349 U.S. Department of Education: (Passed through Ohio Department of Education) Special Education Cluster: Special Education - Grants to States 6BSF-2007 84.027 88,677 89,065 Special Education - Grants to States 6BSF-2008 84.027 709,335 708,076 Special Education - Preschool Grants PGS1-2008 84.173 28,120 28,120 Total Special Education Cluster 826,132 825,261 Safe and Drug-Free Schools and Communities DRS1-2007 84.186 640 248 Safe and Drug-Free Schools and Communities DRS1-2008 84.186 9,485 5,748 10,125 5,996 State Grants for Innovative Programs C2S1-2007 84.298 1,096 - State Grants for Innovative Programs C2S1-2008 84.298 4,265 5,007 5,361 5,007 Improving Teacher Quality State Grants TRS1-2007 84.367 24,275 5,309 Improving Teacher Quality State Grants TRS1-2008 84.367 49,157 49,185 73,432 54,494 English Language Acquisition Grants T3S1-2008 84.365 5,665 1,512 Total U.S. Department of Education 920,715 892,270 Total Federal Awards $ 1,076,064 1,047,619 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS: NOTE A - SIGNIFICANT ACCOUNTING POLICIES The schedule of expenditures of federal awards has been prepared on the cash basis of accounting. NOTE B - MATCHING REQUIREMENTS Certain Federal programs require that the District contribute non-Federal funds (matching funds) to support the Federally-funded programs. The District has complied with the matching requirements. The expenditure of non-Federal matching funds is not included on the Schedule. 1 REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Education Springboro Community City School District: We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Springboro Community City School District (the “School District”) as of and for the year ended June 30, 2008, which collectively comprise the School District’s basic financial statements and have issued our report thereon dated February 16, 2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered the School District’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the School District’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the School District’s internal control over financial reporting. Our consideration of internal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in internal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be significant deficiencies. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity’s financial statements that is more than inconsequential will not be prevented or detected by the entity’s internal control. We consider the deficiency labeled as 2008-1 and described in the accompanying schedule of findings and questioned costs to be a significant deficiency in internal control over financial reporting. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the entity’s internal control. 2 Our consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. However, we do not believe the significant deficiency described above is material weaknesses. Compliance And Other Matters As part of obtaining reasonable assurance about whether the School District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying schdule of findings and questioned costs as items 2008-2 and 2008-3. We noted certain matters that we reported to management of the School District in a separate letter dated February 16, 2009. The School District’s response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs. We did not audit the School District’s response, and accordingly, we express no opinion on it. This report is intended solely for the information and use of the School District’s management, the Board of Education, others within the entity, the Ohio Auditor of State and federal awarding agencies and pass- through entities and is not intended to be and should not be used by anyone other than those specified parties. Cincinnati, Ohio February 16, 2009 3 REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Board of Education Springboro Community City School District: Compliance We have audited the compliance of the Springboro Community City School District (the “School District”) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that
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