COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY SINGLE AUDIT FOR THE FISCAL YEAR ENDED JUNE 30, 2007 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY TABLE OF CONTENTS TITLE PAGE Federal Awards Receipts and Expenditures Schedule ................................................................................. 1 Notes to the Federal Awards Receipts and Expenditures Schedule............................................................. 4 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, Internal Control over Compliance in Accordance With OMB Circular A-133 and the Federal Awards Receipts and Expenditure Schedule .................................................................................................................................................... 7 Schedule of Findings and Questioned Costs ................................................................................................ 9 Schedule of Prior Audit Findings and Questioned Costs ............................................................................ 42 Corrective Action Plan................................................................................................................................. 44 THIS PAGE INTENTIONALLY LEFT BLANK COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2007 Federal Grantor/ Pass Through Federal Pass Through Grantor Entity CFDA Non-Cash Non-Cash Program Title Number Number Receipts Receipts Disbursements Disbursements U.S. DEPARTMENT OF AGRICULTURE Passed Through Ohio Department of Education: Nutrition Cluster: School Breakfast Program 043802 05PU-2006 10.553$ 727,674 $ - $ 727,674 $ - 043802 05PU-2007 10.553 3,371,540 - 3,371,540 - Total School Breakfast Program 4,099,214 - 4,099,214 - National School Lunch Program 043802 LLP1 2007 10.555 16,925 - 16,925 - 043802 LLP4-2006 10.555 1,943,597 - 1,943,597 - 043802 LLP4-2007 10.555 10,909,364 - 10,909,364 - Total National School Lunch Program 12,869,886 - 12,869,886 - Summer Food Service Program 043802 24PU-2006 10.559 252,058 - 252,058 - Total Nutrition Cluster: 17,221,158 - 17,221,158 - Food Donation Program 043802 10.550 - 712,565 - 712,565 Fresh Fruit and Vegetable Program 043802 10.582 - 213,738 - 213,738 Child and Adult Care Food Program 043802 LUCP-2006 10.558 65 - 65 - 043802 LUCP-2007 10.558 435 - 435 - 043802 CCMO-2006 10.558 3,769 - 3,769 - 043802 CCMO-2007 10.558 20,727 - 20,727 - Total Child and Adult Care Food Program 24,996 - 24,996 - TOTAL U.S. DEPARTMENT OF AGRICULTURE: 17,246,154 926,303 17,246,154 926,303 U.S. DEPARTMENT OF EDUCATION Special Education - Grants for Infants and Families 84.181 217,961 - 215,209 - with Disabilities Safe and Drug Free Schools and Communities: 84.184 858,652 - 872,810 - National Programs Fund for the Improvement of Education 84.215 683,188 - 728,441 - State Grants for Innovative Programs 84.298 197,300 - 205,972 - Teacher Quality Enhancement Grants 84.336 1,464,400 - 1,465,831 - Total Direct Funding: 3,421,501 - 3,488,263 - Passed Through Ohio Department of Education: Mathematics and Science Partnerships MJOM-2006 84.366 131,458 - 317,995 - Teacher Incentive Fund (TIF) 043802-TBTI-2007 84.374 265,673 - 12,195 - Special Education Cluster: Special Education Grants to States 043802 6BSF-2006 84.027 201,603 - 299,559 - 043802 6BSF-2007 84.027 14,640,475 - 14,420,379 - 043802 6BS3-2005 84.027 (10,000) - - - 043802 6BST-2006 84.027 340,878 - 312,482 - Total Special Education Grants to States 15,172,956 - 15,032,420 - Special Education - Preschool Grant 043802 PGD0-2006 84.173 3,500 - - - 043802 PGS1-2006 84.173 9,010 - 47,725 - 043802 PGS1-2007 84.173 356,021 - 335,652 - Total Special Education- Preschool Grant 368,531 - 383,377 - Total Special Education Cluster: 15,541,487 - 15,415,797 - Adult Education: State Grant Program 043802 ABS1-2007 84.002 531,943 - 531,943 - 1 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2007 (Continued) Federal Grantor/ Pass Through Federal Pass Through Grantor Entity CFDA Non-Cash Non-Cash Program Title Number Number Receipts Receipts Disbursements Disbursements U.S. DEPARTMENT OF EDUCATION (Continued) Passed Through Ohio Department of Education: (Continued) Title I - Grants to Local Educational Agencies 043802 C1SD-2006 84.010 7,666 - 23,553 - 043802 C1SD-2007 84.010 148,686 - 142,042 - 043802 C1S1-2006 84.010 3,033,281 - 5,057,324 - 043802 C1S1-2007 84.010 27,285,727 - 24,742,501 - 043802 C1SN-2006 84.010 102,620 - 119,708 - 043802 C1SN-2007 84.010 142,841 - 139,304 - 043802 C1SK-2006 84.010 1,614,446 - 1,884,449 - 043802 C1SK-2007 84.010 1,100,000 - 687,757 - Total Title I - Grants to Local Educational Agencies 33,435,267 - 32,796,638 - Vocational Education: Basic Grants to States VECT-2006-70 84.048 41,416 - 58,193 - 043802 20C1-2006 84.048 331,005 - 765,889 - 043802 20C1-2007 84.048 2,326,831 - 1,575,606 - 043802 20C2-2007 84.048 172,409 - 172,409 - Total Vocational Education: Basic Grants to States 2,871,661 - 2,572,097 - Safe and Drug Free Schools and Communities: 043802 DRS1-2006 84.186 10,004 - 79,221 - State Grants 043802 DRS1-2007 84.186 445,582 - 443,991 - Total Safe and Drug Free Schools and Communities: 455,586 - 523,212 - State Grants Education for Homeless Children and Youth 043802 HCS1-2006 84.196 - - 16,762 - 043802 HCS1-2007 84.196 280,707 - 280,707 - Total Education for Homeless Children and Youth 280,707 - 297,469 - Javits Gifted and Talented Student Education 043802 JGS1-2006 84.206 8,333 - 13,882 - Grant Program Fund for the Improvement of Education 043802 EMGR-2006 84.215 176,500 - 176,500 - Twenty-First Century Community Learning Centers 043802 T1S1-2007 84.287 935,371 - 1,153,453 - State Grants for Innovative Programs 043802 C2S1-2006 84.298 52,200 52,238 - 043802 C2S1-2007 84.298 257,360 517,128 - Total State Grants for Innovative Programs 309,560 569,366 - Technology Literacy Challenge Fund Grant 043802 TJS1-2006 84.318 294,524 - 351,945 - 043802 TJS1-2007 84.318 451,556 - 394,360 - 043802 TJSL-2007 84.318 1,361,959 - 1,285,203 - 043802 TJTI--2007 84.318 - - 254,995 - Total Technology Literacy Challenge Fund Grant 2,108,039 - 2,286,503 - Comprehensive School Reform Demonstration 043802 RFCC-2006 84.332 1,653,985 - 1,795,538 - 043802 RFCC-2007 84.332 1,032,168 - 747,346 - 043802 RFCC-2005 84.332 - - 31 - 043802 RFK2-2003 84.332 - - 201 - 043802 RFK3-2005 84.332 66,242 - 62,270 - Total Comprehensive School Reform Demonstration 2,752,395 - 2,605,386 - Reading First State Grants 043802 RSS1-2006 84.357 581,820 - 542,982 - 043802 RSS1-2007 84.357 3,009,204 - 2,666,025 - Total Reading First State Grants 3,591,024 - 3,209,007 - English Language Acquisition Grants 043802 T3S1-2006 84.365 163,529 - 102,980 - 043802 T3S1-2007 84.365 1,008,950 - 913,852 - 043802 T3S2-2006 84.365 39,882 - 59,322 - 043802 T3S2-2007 84.365 206,957 - 162,455 - Total English Language Acquisition Grants 1,419,318 - 1,238,609 - 2 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2007 (Continued) Federal Grantor/ Pass Through Federal Pass Through Grantor Entity CFDA Non-Cash Non-Cash Program Title Number Number Receipts Receipts Disbursements Disbursements U.S. DEPARTMENT OF EDUCATION (Continued) Passed Through Ohio Department of Education: (Continued) Improving Teacher Quality State Grants 043802 TRS1-2006 84.367 2,088,963 - 1,469,616 - 043802 TRS1-2007 84.367 5,092,471 - 4,717,559 - 043802 TRS-2005 84.367 - (7,272) 043802 TRSP-2005 84.367 108,612 - 108,612 - 043802 TRSP-2006 84.367 184,500 184,500 043802 TRXX- 2007 84.367 (3,431) - 20,569 - Total Improving Teacher Quality State Grants 7,471,115 - 6,493,584 - Hurricane Education Recovery 043802 HR01-2006 84.938 173,625 - 173,625 - Total Passed Through Ohio Department of Education: 72,061,931 - 70,057,071 - Passed Through Columbus Urban League: Parental Assistance Centers 043802 84.310 54,778 - 70,705 - Passed Through National Institute for Excellence in Teaching: Fund for the Improvement of Education 043802 84.215 115,057 - 22,286 - TOTAL U.S. DEPARTMENT OF EDUCATION: 75,653,267 - 73,638,325 - U.S. DEPARTMENT OF LABOR Passed Through Ohio Department of Job and Family Services: Passed Through Central Ohio Workforce Investment Corporation: WIA Cluster: WIA Adult Program 043802 17.258 16,469 - 16,469 - WIA Youth Activities 043802 17.259 103,400 - 66,396 - Total WIA Cluster 119,869 - 82,865 - TOTAL U.S. DEPARTMENT OF LABOR: 119,869 - 82,865 - U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed Through Ohio Department of Job and Family Services: Passed Through Franklin County Department of Job and Family Services: Temporary Assistance for Needy Families 043802 93.558 1,465,556 - 1,669,470 - Passed Through Ohio Department of Mental Retardation and Developmental Disabilities: Medical Assistance Program (Medicaid Title XIX) 2500823 93.778 30,139 - - - TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: 1,495,695 - 1,669,470 - CORPORATION FOR NATIONAL AND COMMUNITY SERVICE Passed Through Ohio Department of Education: Learn and Serve America School and 043802 SVS1-2005 94.004 37,025 - 5,363 - Community Based Programs 043802 SVS1-2006 94.004 - - 8,814 - Total Learn and Serve American School and 37,025 - 14,177 - Community Based Programs NATIONAL SCIENCE FOUNDATION Education and Human Resources 47.076 68,582 - 65,162 - NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES Grants to States 45.310 24,000 - 749 - Promotion of the Arts-Grants to Organizations and Individuals 45.024 6,410 - 3,051 - Total National Foundation on the Arts and Humanities$ 30,410 $ - $ 3,800 $ - Totals $ 95,048,133 $ 926,303 $ 93,050,143 $ 926,303 The accompanying notes to this schedule are an integral part of this schedule.