Newark City School District Licking County, Ohio Supplemental Reports
NEWARK CITY SCHOOL DISTRICT LICKING COUNTY, OHIO SUPPLEMENTAL REPORTS FOR THE FISCAL YEAR ENDED JUNE 30, 2008 JULIE TAYLOR, TREASURER 3
Board of Education Newark City School District 85 East Main Street Newark, Ohio 43055 We have reviewed the Independent Auditor’s Report of the Newark City School District, Licking County, prepared by Julian & Grube, Inc., 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 Newark City School District is responsible for compliance with these laws and regulations. Mary Taylor, CPA Auditor of State January 7, 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
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NEWARK CITY SCHOOL DISTRICT LICKING COUNTY, OHIO TABLE OF CONTENTS Independent Auditor’s Report on Supplementary Schedule of Receipts and Expenditures of Federal Awards . 1 Schedule of Receipts and Expenditures of Federal Awards . 2-3 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 . 4-5 Report on Compliance With Requirements Applicable to Each of Its Major Programs and on Internal Control Over Compliance in Accordance With OMB Circular A-133 . 6-7 Schedule of Findings OMB Circular A-133 § .505 . 8-9 4
Independent Auditor’s Report on Supplementary Schedule of Receipts and Expenditures of Federal Awards Board of Education Newark City School District 85 E. Main Street Newark, Ohio 43055 We have audited the financial statements of the governmental activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of the Newark City School District (the “District”), Licking County, Ohio, as of and for the fiscal year ended June 30, 2008, and have issued our report thereon dated December 18, 2008. We did not audit the financial statements of Par Excellence Academy, one of Newark City School District’s discretely presented component units. The accompanying Schedule of Receipts and Expenditures of Federal Awards does not include the operations of the Newark Digital Academy or Par Excellence Academy, component units of Newark City School District. Our audit was performed for the purpose of forming opinions on the financial statements that collectively comprise Newark City School District’s basic financial statements. The accompanying Schedule of Receipts and Expenditures of Federal Awards is presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as whole. Julian & Grube, Inc. December 18, 2008 1 1
NEWARK CITY SCHOOL DISTRICT SCHEDULE OF RECEIPTS AND EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2008 FEDERAL GRANTOR/ SUB GRANTOR/ PROGRAM TITLE CFDA NUMBER (A) GRANT NUMBER 10.550 2008 (B) CASH FEDERAL RECEIPTS (B) CASH FEDERAL DISBURSEMENTS U.S. DEPARTMENT OF AGRICULTURE PASSED THROUGH THE OHIO DEPARTMENT OF EDUCATION (C) Food Donation Total Food Donation 146,440 146,440 146,440 146,440 47,167 164,222 47,167 164,222 211,389 211,389 3,998 307,207 796,893 3,998 307,207 796,893 Nutrition Cluster: (D) (E) (D) (E) School Breakfast Program School Breakfast Program 10.553 10.553 2007 2008 Total School Breakfast Program (D) (E) (D) (E) (D) (E) National School Lunch Program National School Lunch Program National School Lunch Program 10.555 10.555 10.555 2008 2007 2008 Total National School Lunch Program 1,108,098 1,108,098 Total Nutrition Cluster 1,319,487 1,319,487 Total U.S. Department of Agriculture 1,465,927 1,465,927 59,329 2,231,740 306,881 2,151,375 2,291,069 2,458,256 137,921 1,629,468 214,768 1,553,812 1,767,389 1,768,580 6,753 36,980 7,278 36,030 U.S. DEPARTMENT OF EDUCATION PASSED THROUGH THE OHIO DEPARTMENT OF EDUCATION Title I Grants to Local Educational Agencie Title I Grants to Local Educational Agencie 84.010 84.010 2007 2008 Total Title I Grants to Local Educational Agencies (F) (F) Special Education Cluster: Special Education Grants to States Special Education Grants to States 84.027 84.027 2007 2008 Total Special Education Grants to States (F) (F) Special Education Preschool Grants Special Education Preschool Grants 84.173 84.173 2007 2008 Total Special Education Preschool Grants Total Special Education Cluster (G) (G) (G) Safe and Drug-Free Schools and Communities State Grants Safe and Drug-Free Schools and Communities State Grants Safe and Drug-Free Schools and Communities State Grants 84.186 84.186 84.186 2006 2007 2008 Total Safe and Drug-Free Schools and Communities State Grants Twenty-First Century Community Learning Center 84.287 2008 Total Twenty-First Century Community Learning Centers State Grants for Innovative Programs State Grants for Innovative Programs 43,372 98,572 98,746 98,572 98,746 7,939 1,150 9,485 9,089 2007 2008 6,467 26,303 5,831 4,122 32,770 9,953 24,365 55,279 14,831 48,444 79,644 63,275 26,135 454,112 54,991 446,132 84.367 84.367 Total Improving Teacher Quality State Grants 26,616 84.318 84.318 2007 2008 Total Comprehensive School Reform Demonstration Total U.S. Department of Education Passed through the Ohio Department of Education 3,094 40,278 8,335 1,150 84.332 84.332 Improving Teacher Quality State Grants Improving Teacher Quality State Grants (1,500) (3,256) 31,372 2007 2008 Total Educational Technology State Grants Comprehensive School Reform Demonstration Comprehensive School Reform Demonstration 43,308 1,811,888 84.298 84.298 Total State Grants for Innovative Programs Education Technology State Grants Education Technology State Grants 43,733 1,811,122 2007 2008 480,247 501,123 4,829,525 4,995,702 - Continued 2
NEWARK CITY SCHOOL DISTRICT SCHEDULE OF RECEIPTS AND EXPENDITURES OF FEDERAL AWARDS FOR THE FISCAL YEAR ENDED JUNE 30, 2008 FEDERAL GRANTOR/ SUB GRANTOR/ PROGRAM TITLE CFDA (A) GRANT (B) CASH FEDERAL (B) CASH FEDERAL NUMBER NUMBER RECEIPTS DISBURSEMENTS 84.184 Q184D070013 U.S. DEPARTMENT OF EDUCATION PASSED THROUGH N/A Safe and Drug-Free Schools and Communities - National Program Total Safe and Drug-Free Schools and Communities - National Program Total U.S. Department of Education 56,613 56,532 56,613 56,532 4,886,138 5,052,234 4,313 4,313 4,313 4,313 4,313 4,313 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES PASSED THROUGH THE OHIO DEPARTMENT OF MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES Temporary Assistance for Needy Families 93.558 N/A Total Temporary Assistance for Needy Familie Total U.S. Department of Health and Human Services Total Federal Financial Assistance (A) OAKS did not assign pass through numbers for fiscal year 2008 (B) This schedule was prepared on the cash basis of accounting (C) The Food Donation Program is a non-cash, in kind, federal grant. Commodities are reported at the entilement valu (D) Commingled with state and local revenue from sales of lunches; assumed expenditures were made on first-in, first-out basis. (E) Included as part of "Nutrition Grant Cluster" in determining major programs (F) Included as part of "Special Education Grant Cluster" in determining major programs. (G) The District generally must spend Federal assistance within 15 months of receipt (funds must be obligated by June 30th an spent by September 30th). However, with Ohio Departmetn of Education ("ODE")'s approval, a District can transfer unspen Federal assistance to the succeeding year, thus allowing the District a total of 27 months to spend the assistance. Schools ca document this by using special cost centers for each year's activity, and transferring the amounts ODE approves between th cost centers. During fiscal year 2008, the ODE authorized the following transfers CFDA Grant Year Safe and Drug-Free Schools and Communities State Grants Safe and Drug-Free Schools and Communities State Grants Program Title 84.186 84.186 2006 2007 Safe and Drug-Free Schools and Communities State Grants Safe and Drug-Free Schools and Communities State Grants 84.186 84.186 2007 2008 Note 1: The Newark City School District has excluded federal financial assistance reported for its componen units, the Newark Digital Academy and the Par Excellence Academy 3 6,356,378 Transfers Out 6,522,474 Transfers In 1,500 1,500 4,756 4,756
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 Board of Education Newark City School District 85 E. Main Street Newark, Ohio 43055 We have audited the financial statements of the governmental activities, the discretely presented component units, each major fund, and the aggregate remaining fund information of Newark City School District, Licking County, Ohio, as of and for the fiscal year ended June 30, 2008, which collectively comprise Newark City School District’s basic financial statements and have issued our report thereon dated December 18, 2008. We did not audit the financial statements of Par Excellence Academy, one of Newark City School District’s discretely presented component units. Par Excellence Academy financial statements were audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included for the Newark City School District is based on the report of the other auditors. 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. The financial statements of Par Excellence Academy were audited by other auditors in accordance with auditing standards generally accepted in the United States of America and in accordance with Government Auditing Standards. Accordingly, this report does not extend to the Par Excellence Academy discretely presented component unit. Internal Control Over Financial Reporting In planning and performing our audit, we considered Newark City 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 Newark City School District’s internal control over financial reporting. Accordingly we do not express an opinion on the effectiveness of Newark City School District’s internal control over financial reporting. 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 Newark City School District’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 Newark City School District’s financial statements that is more than inconsequential will not be prevented or detected by Newark City School District’s internal control. 4
Board of Education Newark City School District 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 Newark City School District’s internal control. Our consideration of 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 or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Newark City 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the management and Board of Education of Newark City School District and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Julian & Grube, Inc. December 18, 2008 5
Report on Compliance With Requirements Applicable to Each of Its Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 Board of Education Newark City School District 85 E. Main Street Newark, Ohio 43055 We have audited the compliance of Newark City 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 are applicable to each of its major federal programs for the fiscal year ended June 30, 2008. Newark City School District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs are the responsibility of the Newark City School District’s management. Our responsibility is to express an opinion on Newark City School District’s compliance based on our audit. Newark City School District’s basic financial statements include the operations of Par Excellence Academy and Newark Digital Academy, component units of Newark City School District. Par Excellence Academy and Newark Digital Academy received 61,811 and 39,560, respectively, and expended 68,162 and 37,473, respectively, in federal awards during fiscal year 2008 that are not included in the Schedule of Receipts and Expenditures of Federal Awards for Newark City School District for the fiscal year ended June 30, 2008. Our audit of federal awards, described below, did not include the operations of Par Excellence Academy or Newark Digital Academy. These component units expended less than 500,000 individually for the fiscal year ended June 30, 2008 and thus were not required to have audits of their Federal Awards in accordance with OMB Circular A-133. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audit of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Newark City School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Newark City School District’s compliance with those requirements. 6
Board of Education Newark City School District In our opinion, Newark City School District complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the fiscal year ended June 30, 2008. Internal Control Over Compliance The management of Newark City School District is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Newark City School District’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Newark City School District’s internal control over compliance. A control deficiency in Newark City School District’s internal control over compliance 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 noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects Newark City School District’s ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by Newark City School District’s internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by Newark City School District’s internal control. Our consideration of internal control over compliance 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 or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended for the information and use of management and Board of Education of Newark City School District and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Julian & Grube, Inc. December 18, 2008 7
NEWARK CITY SCHOOL DISTRICT LICKING COUNTY, OHIO SCHEDULE OF FINDINGS OMB CIRCULAR A-133 § .505 JUNE 30, 2008 1. SUMMARY OF AUDITOR’S RESULTS Unqualified (d)(1)(i) Type of Financial Statement Opinion (d)(1)(ii) Were there any material control No weaknesses reported at the financial statement level (GAGAS)? (d)(1)(ii) Were there any other significant No deficiencies in internal control reported at the financial statement level (GAGAS)? (d)(1)(iii) Was there any reported material No noncompliance at the financial statement level (GAGAS)? (d)(1)(iv) Were there any material internal No control weaknesses reported for major federal programs? (d)(1)(iv) Were there any significant deficiencies No in internal control reported for major federal programs? (d)(1)(v) Type of Major Programs’ Compliance Unqualified Opinion (d)(1)(vi) Are there any reportable findings under No §.510? (d)(1)(vii) Major Programs: Nutrition Cluster - School Breakfast Program - CFDA #10.553 and National School Lunch Program CFDA #10.555 and Improving Teacher Quality State Grants - CFDA #84.367 (d)(1)(viii) Dollar Threshold: Type A/B Programs Type A: 300,000 Type B: all others (d)(1)(ix) Yes Low Risk Auditee? 8
NEWARK CITY SCHOOL DISTRICT LICKING COUNTY, OHIO SCHEDULE OF FINDINGS OMB CIRCULAR A-133 § .505 JUNE 30, 2008 2. FINDINGS RELATED TO THE BASIC FINANCIAL STATEMENTS REQUIRED TO BE REPORTED IN ACCORDANCE WITH GAGAS None 3. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS None 9
Home of the 2008 Division I State Boys Basketball Champions COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED JUNE 30, 2008. NEWARK CITY SCHOOLS, NEWARK, OHIO
COMPREHENSIVE ANNUAL FINANCIAL REPORT COMPREHENSIVE OF THE ANNUAL FINANCIAL REPORT OF THECITY NEWARK SCHOOL DISTRICT NEWARK CITY FOR THE SCHOOL DISTRICT FOR THE JUNE 30, 2002 FISCAL YEAR ENDED FISCAL YEAR ENDED JUNE 30, 2008 PREPAREDBY BY PREPARED TREASURER'SDEPARTMENT DEPARTMENT TREASURER'S JULIE TAYLOR, TREASURER BRIANL.WILSON, TREASURER 85EAST EASTMAIN MAINSTREET STREET 85 NEWARK,OHIO OHIO 43055 43055 NEWARK, 1
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INTRODUCTORY SECTION
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NEWARK CITY SCHOOL DISTRICT LICKING COUNTY, OHIO COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2008 TABLE OF CONTENTS I. INTRODUCTORY SECTION Table of Contents. Letter of Transmittal . List of Principal Officers . Organizational Chart. Certificate of Achievement for Excellence in Financial Reporting . 1-3 4-8 9 10 11 II. FINANCIAL SECTION INDEPENDENT AUDITOR’S REPORT . 12-13 MANAGEMENT’S DISCUSSION AND ANALYSIS. 14-24 BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements: Statement of Net Assets. Statement of Activities . 25 26-27 Fund Financial Statements: Balance Sheet - Governmental Funds. 28 Reconciliation of Total Governmental Fund Balances to Net Assets of Governmental Activities . 29 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds. 30 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities . 31 Statement of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non GAAP Budgetary Basis) - General Fund. 32 Statement of Net Assets - Proprietary Fund . 33 Statement of Revenues, Expenses and Changes in Net Assets - Proprietary Fund . 34 Statement of Cash Flows - Proprietary Fund. 35 Statement of Fiduciary Net Assets - Fiduciary Funds . 36 Statement of Changes in Fiduciary Net Assets - Fiduciary Funds . 37 Notes to the Basic Financial Statements. 38-79 1
COMBINING STATEMENTS AND INDIVIDUAL FUND SCHEDULES: Major Fund Descriptions . 80 Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis): Debt Service Fund . Building Fund. 81 81 Combining Balance Sheet - Nonmajor Governmental Funds . 82 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Governmental Funds . 83 Fund Descriptions - Nonmajor Special Revenue Funds . 84-86 Combining Balance Sheet - Nonmajor Special Revenue Funds . 87-91 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds . 92-97 Schedules of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual (Non-GAAP Budgetary Basis): Public School Support Fund . Miscellaneous Grants Fund . District Managed Student Activity Fund. Auxiliary Services Fund . Management Information Systems Fund. Entry Year Programs Fund. Data Communications Fund . SchoolNet Professional Development Fund. Ohio Reads Grant Fund . High Schools That Work Fund. Alternative Schools Fund . Poverty Aid/DPIA Fund . Miscellaneous State Grants Fund . Title VI-B Fund . Title I Fund . Title VI Fund . Drug Free Schools Program Fund . EHA Preschool Grant Fund . Reducing Class Size Fund . Miscellaneous Federal Grants Fund . Food Service Fund. School Activity Trusts Fund . Staff Trusts Fund . 98 98 98 99 99 99 100 100 100 101 101 101 102 102 102 103 103 103 104 104 104 105 105 Fund Descriptions - Nonmajor Capital Projects Fund . 106 Combining Balance Sheet - N
Newark, Ohio 43055 We have reviewed the Independent Auditor's Report of the Newark City School District, Licking County, prepared by Julian & Grube, Inc., 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
Newark, Ohio 43055 We have reviewed the Independent Auditor's Report of the Newark City School District, Licking County, prepared by Rea & Associates, Inc., for the audit period July 1, 2008 through June 30, 2009. Based upon this review, we have accepted these reports in lieu of the audit required by
pursue, which include NJT commuter rail, NJT bus, NJT Newark light rail & Newark City subway and PATH (Note: PATH serves Newark, Harrison, Hoboken, Jersey City and New York). The two transit stations that anchor and serve Newark are the Broad Street Station and Newark Penn Station. The former station serves trains that run on the Gladstone Branch,
City of Newark, Ohio Licking County COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 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 City Council City of Newark .
to help Newark and Licking County evaluate the best use of available right-of-way when evaluating transportation improvements (widening, complete street improvements, curb, trees, parking, etc.), and to communicate to developers the intent for a certain classified r
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there are questions to answer and diagrams to label. Marieb (2007) is the core anatomy and physiology text used, which corresponds to local undergraduate pre-registration and learning beyond registration curriculum’s at the University of Southampton. A recommended reading list is provided.
