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Springboro Community City School District SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT WARREN COUNTY SINGLE AUDIT For the Fiscal Year Ended June 30, 2013 CERTIFIED PUBLIC ACCOUNTANT AND MANAGEMENT CONSULTANTS Board of Education Springboro Community City School District 1685 South Main Street Springboro, Ohio 45066 We have reviewed the Independent Auditor’s Report of the Springboro Community City School District, Warren County, prepared by J.L. Uhrig and Associates, Inc., for the audit period July 1, 2012 through June 30, 2013. 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. Dave Yost Auditor of State August 26, 2014 88 East Broad Street, Fifth Floor, Columbus, Ohio 43215‐3506 Phone: 614‐466‐4514 or 800‐282‐0370 Fax: 614‐466‐4490 www.ohioauditor.gov This page intentionally left blank Springboro Community City School District Table of Contents For the Fiscal Year Ended June 30, 2013 Schedule of Federal Awards Expenditures ...................................................................................................... 1 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards ................................................................................................................... 2 Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A-133 .................................................................................................... 4 Schedule of Findings ............................................................................................................................................ 7 Independent Accountant’s Report on Applying Agreed-Upon Procedures .......................................................... 9 This page intentionally left blank. SPRINGBORO COMMUNITY CITY SCHOOL DISTRICT Schedule of Federal Awards Expenditures For the Fiscal Year Ended June 30, 2013 Federal Federal Grantor / Pass Through Grantor / Pass Through CFDA Cash Non-Cash Cash Non-Cash _____________________________________________Program Title ____________Entity Number __________ Number __________ Receipts ___________ Receipts ___________ Expenditures ____________ Expenditures U.S. Department of Agriculture Passed Through Ohio Department of Education: Nutrition Cluster: School Lunch Program LL-P4 2012 10.555 $187,642 $68,137 $187,642 $68,137 Child Nutrition Program 10.560 8,370 0 8,370 0 Total Nutrition Cluster 196,012 68,137 196,012 68,137 Total U.S. Department of Agriculture 196,012 68,137 196,012 68,137 U.S. Department of Education Passed Through Ohio Department of Education: Title I Grants to Local Educational Agencies C1-S1 2012 84.010 106,868 0 123,517 0 Special Education Cluster: Special Education - Grants to States (IDEA Part B) 6B-SF 2012 84.027 746,818 0 770,437 0 Early Childhood Special Education 84.173 20,978 0 21,976 0 Total Special Education Cluster 767,796 0 792,413 0 Title II-D Technology TJ-S1 2012 84.318 618 0 686 0 Improving Teacher Quality Grants TR-S1 2012 84.367 61,348 0 68,788 0 Race to the Top - Stimulus 84.395 7,000 0 7,000 0 Total U.S. Department of Education 943,630 0 992,404 0 Total Federal Financial Assistance $1,139,642 $68,137 $1,188,416 $68,137 Note 1 - Noncash Federal Financial Assistance During the year ended June 30, 2013, the District received commodities inventory. Program regulations do not require the Government to maintain separate inventory records for purchased food and food received from the U.S. Department of Agriculture. This nonmonetary assistance (expenditures) is reported in the Schedule at the fair market value of the commodities received. Donated commodities are used first, and the ending inventory consists of purchased commodities. At June 30, 2013, the District had no significant food commodities inventory. Note 2 - Significant Accounting Policies The District prepares its Schedule of Federal Awards Expenditures on the cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. 1 This page intentionally left blank. CERTIFIED PUBLIC ACCOUNTANT AND MANAGEMENT CONSULTANTS Independent Accountant’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Required by Government Auditing Standards Board of Education Springboro Community City School District 1685 South Main Street Springboro, OH 45066 We have audited, 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 of America, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Springboro Community City School District (the District), Warren County, as of and for the year ended June 30, 2013, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements and have issued our report thereon dated March 13, 2014, wherein we noted that the District adopted GASB Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities. Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered the District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of supporting our opinions or the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, we do not express an opinion on the effectiveness of the District’s internal control. A deficiency in internal control 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 and correct, misstatements on a timely basis. A material weakness is a deficiency or combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the District’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. 2 78 North Plaza Blvd. ~ Chillicothe, OH 45601 740.775.8448 ~ Fax 740.775.8442 Board of Education Springboro Community City School District Independent Auditor’s 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 Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weakness or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance whether the District’s financial statements are free of material misstatement, we performed test 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 an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Governmental Auditing Standards. We did note certain matters that we have reported to the Management of the District in a separate letter dated March 13, 2014. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control
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