COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2010 March 31, 2011 The attached audit report was completed and prepared for release prior to the commencement of my term of office on January 10, 2011. Reports completed prior to that date contain 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 www. auditor.state.oh.us This Page is Intentionally Left Blank. 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 Expenditures Schedule .................................................................................................................................................... 7 Schedule of Findings and Questioned Costs ................................................................................................ 9 Schedule of Prior Audit Findings and Questioned Costs ............................................................................ 16 Corrective Action Plan ................................................................................................................................. 17 THIS PAGE INTENTIONALLY LEFT BLANK COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2010 Federal Grantor/ Federal Pass Through Grantor Grant Award CFDA Program Title Year Number Receipts Disbursements U.S. DEPARTMENT OF AGRICULTURE Passed Through Ohio Department of Education: Nutrition Cluster: Non-Cash Assistance (Food Donation): National School Lunch Program 2010 10.555$ 543,567 $ 543,567 Cash Assistance: School Breakfast Program 2010 10.553 6,004,915 6,004,915 National School Lunch Program 2010 10.555 15,167,645 15,167,645 Total Nutrition Cluster 21,716,127 21,716,127 ARRA Cafeteria Equipment Assistance 2010 10.579 325,144 325,144 Non-Cash Assistance (Food Donation): Fresh Fruit and Vegetable Program 2010 10.582 109,440 109,440 TOTAL U.S. DEPARTMENT OF AGRICULTURE: 22,150,711 22,150,711 U.S. DEPARTMENT OF EDUCATION Indian Educational Grants to Local Educational Agencies 2010 84.060 (3,664) - Special Education - Grants for Infants and Families 2010 84.181 172,979 133,208 with Disabilities 2009 84.181 35,416 42,145 Total Special Education - Grants for Infants and Families 208,395 175,353 with Disabilities Safe and Drug Free Schools and Communities: 2010 84.184 133,768 133,784 National Programs Fund for the Improvement of Education 2009 84.215 417,950 421,166 2008 84.215 192,758 212,843 Total Fund for the Improvement of Education 610,708 634,009 State Grants for Innovative Programs 2006 84.298 9,533 9,554 Teacher Quality Enhancement Grants 2010 84.336 1,784,010 1,771,419 Total Direct Funding: 2,742,750 2,724,119 Passed Through Ohio Department of Education: Special Education Cluster: ARRA Special Education Grants to States 2010 84.391 2,508,629 4,444,571 Special Education Grants to States 2010 84.027 10,051,880 10,982,856 2009 84.027 1,266,504 459,247 2008 84.027 13,299 13,299 Total Special Education Grants to States 13,840,312 15,899,973 ARRA Special Education - Preschool Grant 2010 84.392 123,047 197,991 Special Education - Preschool Grant 2010 84.173 131,836 164,163 2009 84.173 52,652 32,723 Total Special Education- Preschool Grant 307,535 394,877 Total Special Education Cluster: 14,147,847 16,294,850 Adult Education: State Grant Program 2010 84.002 422,233 557,410 Adult Education: State Grant Program 2009 84.002 113,179 31,238 Total Adult Education: State Grant Program 535,412 588,648 1 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2010 (Continued) Federal Grantor/ Federal Pass Through Grantor Grant Award CFDA Program Title Year Number Receipts Disbursements U.S. DEPARTMENT OF EDUCATION (Continued) Passed Through Ohio Department of Education: (Continued) ARRA Title I - Grants to Local Educational Agencies 2010 84.389 11,007,373 14,904,782 Title I - Grants to Local Educational Agencies 2010 84.010 30,467,974 36,076,695 2009 84.010 9,298,016 6,328,588 Total Title I - Grants to Local Educational Agencies 50,773,363 57,310,065 ARRA Title I - Education for Homeless Children and Youth 2010 84.387 39,203 51,898 Title I - Education for Homeless Children and Youth 2010 84.196 210,123 258,564 2009 84.196 98,117 71,487 Total Title I - Education for Homeless Children and Youth 347,443 381,949 Vocational Education: Basic Grants to States 2010 84.048 1,539,209 1,794,606 2009 84.048 892,778 698,949 2008 84.048 1,446 - Total Vocational Education: Basic Grants to States 2,433,433 2,493,555 Safe and Drug Free Schools and Communities: 2010 84.186 274,039 423,023 State Grants 2009 84.186 196,761 112,156 Total Safe and Drug Free Schools and Communities: 470,800 535,179 State Grants Javits Gifted and Talented Student Education 2008 84.206 (23) 21 Grant Program Ohio Goals 2000 State and Local Education Systemic 2006 84.276 (524) - Improvement Twenty-First Century Community Learning Centers 2009 84.287 24,672 - Foreign Language Assistance 2009 84.293 15,021 9,904 State Grants for Innovative Programs 2009 84.298 14,707 43,233 ARRA Technology Literacy Challenge Fund Grant 2010 84.386 229,989 266,434 Technology Literacy Challenge Fund Grant 2010 84.318 1,572,088 1,739,816 2009 84.318 228,513 146,527 Total Technology Literacy Challenge Fund Grant 2,030,590 2,152,777 Gaining Early Awareness and Readiness for 2009 84.334 12,416 7,516 Undergraduate Programs 2 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FOR THE YEAR ENDED JUNE 30, 2010 (Continued) Federal Grantor/ Federal Pass Through Grantor Grant Award CFDA Program Title Year Number Receipts Disbursements U.S. DEPARTMENT OF EDUCATION (Continued) Passed Through Ohio Department of Education: (Continued) Reading First State Grants 2010 84.357 940,157 1,140,202 2009 84.357 322,651 188,546 Total Reading First State Grants 1,262,808 1,328,748 English Language Acquisition Grants 2010 84.365 658,476 781,038 2009 84.365 317,972 229,757 Total English Language Acquisition Grants 976,448 1,010,795 Mathematics and Science Partnerships 2010 84.366 264,295 415,481 2009 84.366 356,529 114,254 Total Mathematics and Science Partnership 620,824 529,735 Improving Teacher Quality State Grants 2010 84.367 3,782,872 4,602,152 2009 84.367 2,839,528 2,034,670 2008 84.367 - 119,652 Total Improving Teacher Quality State Grants 6,622,400 6,756,474 Teacher Incentive Fund (TIF) 2010 84.374 602,704 660,724 2009 84.374 581,533 444,757 Total Teacher Incentive Fund (TIF) 1,184,237 1,105,481 ARRA State Fiscal Stabilization Fund 2010 84.394 14,905,578 14,905,578 Total Passed Through Ohio Department of Education: 96,377,452 105,454,508 Passed Through Great Lakes Educational Loan Services, Inc. Federal Family Education Loans (FFEL) Program 2010 84.032 1,049,421 1,049,421 TOTAL U.S. DEPARTMENT OF EDUCATION: 100,169,623 109,228,048 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Passed Through Ohio Department of Job and Family Services: Temporary Assistance for Needy Families 2009 93.558 119,066 50,083 2007 93.558 - (620) Total Temporary Assistance for Needy Families 119,066 49,463 Passed Through Ohio Department of Job and Family Services: Passed Through Franklin County Department of Job and Family Services: Temporary Assistance for Needy Families 2009 93.558 188,280 184,848 2008 93.558 38,663 69,244 2007 93.558 - 81,099 2006 93.558 - 135,023 2004 93.558 - 43,399 Total Temporary Assistance for Needy Families 226,943 513,613 Passed Through Ohio Department of Mental Retardation and Developmental Disabilities: Medical Assistance Program (Medicaid Title XIX) 2010 93.778 687,928 - Total Passed through State Department of Mental Retardation 687,928 - TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES: 1,033,937 563,076 US Environmenal Protection Agency Passed Through Ohio Environmental Protection Agency ARRA Clean Diesel Emission Reduction 2010 66.040 - 918,019 INSTITUTE OF MUSEUM AND LIBRARY SERVICES Passed Through State Library of Ohio Grants to Libraries 2010 45.310 2,214 700 US Department of Commerce Public Telecommunications 2010 11.550 12,091 12,091 Totals $ 123,368,576 $ 132,872,645 The accompanying notes to this schedule are an integral part of this schedule. 3 COLUMBUS CITY SCHOOL DISTRICT FRANKLIN COUNTY NOTES TO THE FEDERAL AWARDS RECEIPTS AND EXPENDITURES SCHEDULE FISCAL YEAR ENDED JUNE 30, 2010 NOTE A—SIGNIFICANT ACCOUNTING POLICIES The accompanying Federal Awards Receipts and Expenditures Schedule (the Schedule) reports the Columbus City School District’s (the District’s) federal award programs’ receipts and disbursements. The Schedule has been prepared on the cash basis of accounting. NOTE B—CHILD NUTRITION CLUSTER The District commingles cash receipts from the U.S. Department of Agriculture with similar State grants. When reporting expenditures on this Schedule, the District assumes it expends federal monies first. NOTE C— FOOD DONATION PROGRAM Program regulations do not require the District to maintain separate inventory records for purchased food versus food commodities it receives from the U.S. Department of Agriculture. The District reports commodities consumed on the Schedule at the fair value.