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Home My WebLink AboutCHERRY BEKAERT & HOLLAND STATE OF GEORGIA CERTIFICATION I I I I I I I I I I I I I I I I I I I AUGUSTA, GEORGIA State of Georgia Certification December 31, 2006 I I I I I I I I I I I I I I I I I I I AUGUSTA, GEORGIA Table of Contents Report of Independent Certified Public Accountants Schedule of State of Georgia Grants Page 3 4 2 I I -. . . -' . . . I CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS I I Report of Independent Certified Public Accountants I Augusta-Richmond County Commission Augusta, Georgia I We have examined management's assertion included in the accompanymg State of Georgia Grant Certification Forms about Augusta, Georgia's compliance during the fiscal year ended December 31, 2006 with the requirement to use grant proceeds solely for the purpose or purposes for which the grant was made for each of the grant awards listed in the accompanying Schedule of State of Georgia Grants. I I Management is responsible for Augusta, Georgia's compliance with this requirement. Our responsibility is to express an opinion on management's assertion about Augusta, Georgia's compliance based on our examination. I Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Augusta, Georgia's compliance with this requirement and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Augusta, Georgia's compliance with the specified requirement. I I I In our opinion, management's assertion that Augusta, Georgia complied with the aforementioned requirement for the fiscal year ended December 31, 2006 is fairly stated, in all material respects. I This report is intended solely for the information and use of the Georgia Department of Audits and Accounts and the State grantor agency identified on the Grant Certification Form and is not intended to be and should not be used by anyone other than e specified parties. ~/~ktuA+- f I ~L-f Augusta, Georgia June 29,2007 I I I I I 3 I I I I I I I I I I I I I I I I I I I Augusta, Georgia Schedule of State of Georgia Grants Year Ended December 31,2006 Local Assistance Grants Grant Year Identification Ended Grant Grant Number Date Amount Title 02-C-L-553 12/31/06 $ 250,000 Augusta Mini Theater 03-C-L-13 12/31/06 50,000 Augusta Mini Theater 03-C-L-31 12/31/06 50,000 Augusta Mini Theater 06-C-L-050 12/31/06 250,000 Augusta Bum Center 07-C-L-055 12/31/06 25,000 West Augusta Little League 07-C-L-144 12/31/06 15,000 New Savannah Road Social Services 07-C-L-253 12/31/06 25,000 Augusta Youth Center 07-C-L-255 12/31/06 25,000 Destination 20/20 07-C-L-256 12/31/06 25,000 Lucy Craft Laney Museum of Black History 4 I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) I LINE A Local Government I B State Awarding Agency......... ... .... De artment of Communi Affairs I C Grant Identification Number ........... 02-C.L.553 o Grant Title .................................. Au ustsa Mini Theater I E Grant Award Date ........................ 07/16/01 F Grant Amount ............................. $250,000.00 I I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity I Through the Yo" Eoded 12/31/2006 ~ 12/31/2006 COLUMN 1 Current Year Activity G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue $112,719.00 I I $0.00 ~ I $43,908.00 ~ I $O.OO~ I $68,811.00~ $68,811.00 I Grant Receipts or Revenue Reco nized $250,000.00 Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $181,189.00 I I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [Line H (col 1 only) + Line I - L Line J - Line K $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L Line A Is Completed. Grant ReceiptslRevenue Does Not Exceed Grant Award, Line B Is Completed. Date Is Provided in Line G, Column 1. Line Cis Completed. Date /s Provided in Line G, Column 2. Line 0 Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. I I cf) 01'. r;p Date ~ (f(v! Signature of Chief Elected Official I Signature of Chief Financial Officer l~Q \46Jd20/-Q/M Date &-V--07 Rev. 812006 I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) I LINE A Local Government ....................... I B State Awarding Agency...... ... ... .... De artment of Communit Affairs I C Grant Identification Number ........... C. 03'!.L-13 o Grant Title .................................. Au ustsa Mini Theater I E Grant Award Date ........................ 07/01/02 F Grant Amount ............................. $50,000.00 I I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity IT""""h the y~, Eod,d 12/31/2006 ~ 12/31/2006 COLUMN 1 Current Year Activity G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue $50,000.00 I $0.00 ~ I $0.00 ~ I $O.OO~ I $50,OOO.00~ $50,000.00 I I Grant Receipts or Revenue Reco nized $50,000.00 Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $0.00 I I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [Line H (coil only) + Line I - L Line J - Line K $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line D Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. I I $i,M'''' 0' Chi" B_d Offici., c.f2 ( 'f~, q-- Date ~ (<J /07 I Signature of Chief Financial Officer ,{ W,M d UJU2f)-t.Q nt/J Date &-V\J 7 Rev. 812006 I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) I LINE A Local Government............... ........ I B State Awarding Agency ................ De artment of Communit Affairs I C Grant Identification Number ........... 03.C-L-31 o Grant Title .................................. Au ustsa Mini Theater I E Grant Award Date ........................ 08/01/02 F Grant Amount ............................. $50,000.00 I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity IThro"9h ~. y~, End'" 12/31/20061 12/31/2006 COLUMN 1 Current Year Activity I G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue $50,000.00 I I $0.00 ~ I $O.OO~ I $0.00 ~ I $50,OOO.00~ $50,000.00 I Grant Receipts or Revenue Reco nized $50,000.00 Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $0.00 I I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [Line H (col1 only) + Line I - L Line J - line K $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line 0 Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. I S.O"'ro ot Chot EO_ Offici" cf) :.p L ~ ~(~ Ip1 Date I I Signature of Chief Financial Officer ,()?Y1M ~ GdfGGIYl/J Date r;, --y- -01 Rev. 812006 I State of Georaia Grant Certification Form Local Government Recipient (with subrecipienU I LINE A Local Government....................... I B State Awarding Agency................ De artrnent of Commun~ Affairs C Grantldenlification Number ........... 06-C-L-050 I o Grantnle .................................. Au usta Bum Center I E Grant Award Date ........................ 03/08/06 F Grant Amount ............................. $250,000.00 I G Subrecipient Name ...................... Au usta Bum Center $250,000.00 H Amount of Subrecipient Contract ..... I ~ COLUMN 2 ~ Cumulative Grant Activity ~ThrOUgh the Year Ended: 12/3112006~ 12/31/2006 COLUMN 1 Current Year Activity For the Year Ended: I I Balance - Prior Year (Cash or Accrued or Deferred J Revenue $0.00 ~ Grant Receipts or Revenue $187.500.oo~ K Reco nized Grant Disbursements or ~ Expend~ures EXCLUDING $187,500.00~ L AUDIT FEES ~ Disbursements or Expend~ures $O.OO~ M for Aud~ Fees Balance - Current Year ~ (Cash or Accrued or Deferred Revenue) [Line J (coil only) + Line K- $O'OO~ N Line L - Line M $0.00 I $187,500.00 I $187,500.00 I $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line N equals Column 2, Line N. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided In Line I, Column 1. Line C Is Completed. Date Is Provided in Line I, Column 2. Line 0 Is Completed. Year End Dates On Line I Agree. Line E Is Completed. Column 1, Line N Foots Correctly. Line F Is Completed. Column 2, Line N Foots Correctly. Line G Is Completed. Audit Fee Is Within Legal Limit ($250). Line H Is Completed. I Certification of Local Government Officials I I have reviewed the information presented above and certify that ~ is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. Further, Augusta, Georgia ("Recipient") has contracted w~h Still Burn Center ("Subrecipient") as required by the Grant, and Subrecpient has applied Grant Funds paid to ~ toward services for Recipient in accord w~h the Grant Purpose and the Agreement between Recipient and Subrecipienl. S"'..re ..C'"'E...., -.,1-1(t4 I ~ Ii (1 (cJ1 Date I l~v11 })J;?(},GnVJ Date {P---V-61 Signature of Chief Financial Officer I Rev. 812006 I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) I LINE A Local Government ....................... I B State Awarding Agency... ...... ...... . De artment of Communit Affairs I 07 -C-L-055 C Grant Identification Number ........... D Grant Title ...... ....... ............... ...... ue I E Grant Award Date ........................ 08/16/06 F GrantAmount............................. $25,000.00 I I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity IThro"h fu. Yoo, E"''' 12/31/20061 12/31/2006 COLUMN 1 Current Year Activity G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue $0.00 I I $18.750.00~ I $0.00 ~ I $O.OO~ I $18,750.00~ $18,750.00 I Grant Receipts or Revenue Reco nized $18,750.00 Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $0.00 I I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [Line H (coil only) + Line I - L Line J - Line K $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line 0 Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. I I cP ~4. 0- Date ~ (~/tJ"1 Signature of Chief Elected Official I Signature of Chief Financial Officer llY/M ((~ fA'l Och O/fVJ Date &-v -07 Rev. 812006 I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) I LINE A Local Government... I B StateAwardingAgency................ De artment of Communit Affairs I C Grant Identification Number ........... 07-C-L-144 o Grant Title .................................. New Savannah Road Social Services I E Grant Award Date ........................ 08/16/06 F Grant Amount............... .............. $15,000.00 I I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity I Th~ghU.. V,,, E,d,d 12f31~OO61 12f31~OO6 COLUMN 1 Current Year Activity G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue $0.00 I $11.250.00~ I $5,256.00 ~ I $0.00 ~ I $5,994.00 ~ $5,994.00 I I Grant Receipts or Revenue Reco nized $11,250.00 Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $5,256.00 I I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [Line H (coil only) + Line I - L Line J - Line K $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line D Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. I ci! ~-t4.q- Date C, I ~ (07 Signature of Chief Elected Official I (' IJtMM MUkJJ0GnvJ Date (;~V--07 I Signature of Chief Financial Officer Rev. 812006 I State of Georaia Grant Certification Form Local Government Recipient (with subrecipient) I LINE A Local Govemment ....................... I B StateAwardingAgency................ De artment of Communtt Affairs C Grant Identification Number... ........ 07-C-L-253 I D GrantTttle .................................. Au u sta Youth Center I E Grant Award Date .............. 09/18/06 F Grant Amount ......................... $25,000.00 I G Subrecipient Name ...... ...... .......... Au usta Youth Center H Amount of Subrecipient Contract ..... $25,000.00 I For the Year Ended: ~ COLUMN 2 ~ Cumulative Grant Activity ~ThrOUgh the Year Ended: 12/31/2006~ 12/3112006 COLUMN 1 Current Year Activity I I Balance - Prior Year (Cash or Accrued or Deferred J Revenue $0.00 ~ Grant Receipts or Revenue $18,750.00~ K Reco nized Grant Disbursements or ~ Expendttures EXCLUDING $O.OO~ L AUDIT FEES ~ Disbursements or Expendttures $O.OO~ M for Audtt Fees Balance - Current Year ~ (Cash or Accrued or Deferred Revenue) [Line J (coil only) + Line K- $18,750.00~ N Line L - Line M $18,750.00 I $18,750.00 I $0.00 I $0.00 I I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line N equals Column 2, Line N. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line I, Column 1. Line C Is Completed. Date Is Provided in Line I, Column 2. Line 0 Is Completed. Year End Dates On Line 1 Agree. Line E Is Completed. Column 1, Line N Foots Correctly. Line F Is Completed. Column 2, Line N Foots Correctly. Line G Is Completed. Audit Fee is Within Legal limit ($250). Line H Is Completed. I Certification of Local Government Officials I I have reviewed the information presented above and certify that tt is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. Further, Augusta, Georgia ("Recipient") has contracted with Augusta Youth Center, Inc.("Subrecipient") as required by the Grant, and Subrecpient has applied Grant Funds paid to tt toward services for Recipient in accord with the Grant Purpose and the Agreement between Recipient and Subrecipient. S.,,,"" ~Ch",E.d" Offici" ci ;Jr{. ({- Signature of Chief Financial Officer ~c0 tJ..J Ot2f! n I?t~ I ('fie 7 Date ~ I I Date trv () 7 Rev. 812006 I I LINE State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) F Grant Amount ......... .............. ...... Auausta, Georaia Department of Community Affairs 07.C-L-255 Destination 20/20 08/16/06 $25,000.00 A Local Government .......... I B State Awarding Agency................ I C Grant Identification Number ........... o Grant Title ... ............. ...... ............ I E Grant Award Date ..........._............ I COLUMN 1 Current Year Activity ~ COLUMN 2 ~ Cumulative Grant Activity I Th~gh fu' V,,, E,ded, 12/31/20061 12/31/2006 I For the Year Ended: G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue I $0.00 I Grant Receipts or Revenue Reco nized I $18,750.00~ I $0.00 ~ I $O.OO~ I $18,750.00~ $18,750.00 I Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $0.00 I Disbursements or Expenditures K for Audit Fees Balance - Current Year (Cash or Accrued or Deferred Revenue) [line H (coil only) + Line I - L Line J - Line $0.00 I $18,750.00 I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line 0 Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. Signature of Chief Elected Official cj~.q--- ~d~cnvJ Date rafrlo7 I I Signature of Chief Financial Officer Date (p-(/-o 7 Rev. 812006 I I State of Georgia Grant Certification Form Local Government Recipient (with no subrecipient) LINE I F Grant Amount ............................. AUQusta, Georaia Department of Community Affairs 07 -C-L.256 Lucy Craft Laney Museum of Black History 08/16/06 $25,000.00 A Local Government....................... I B State Awarding Agency................ I C Grant Identification Number ....... .... o Grant Tille .................................. I E Grant Award Date ........................ COLUMN 1 Current Year Activity ~ COLUMN 2 ~ Cumulative Grant Activity IThro"9h ~,Yoo, E"". 12/31/2006 ! 12/31/2006 I For the Year Ended: G I Balance - Prior Year (Cash or Accrued or Deferred H Revenue I Grant Receipts or Revenue Reco nized $0.00 I $18,750.00~ I $18,750.00~ I $0.00 ~ I $0.00 ~ $18,750.00 I I Grant Disbursements or Expenditures EXCLUDING J AUDIT FEES $18,750.00 I Disbursements or Expenditures K for Audit Fees Balance. Current Year (Cash or Accrued or Deferred Revenue) [line H (coil only) + line I - L line J - Line K $0.00 I $0.00 I EDIT CHECKS IF FORM COMPLETED ON EXCEL SPREADSHEET: Column 1, Line L equals Column 2, Line L. Line A Is Completed. Grant Receipts/Revenue Does Not Exceed Grant Award. Line B Is Completed. Date Is Provided in Line G, Column 1. Line C Is Completed. Date Is Provided in Line G, Column 2. Line 0 Is Completed. Year End Dates On Line G Agree. Line E Is Completed. Column 1, Line L Foots Correctly. Line F Is Completed. Column 2, Line L Foots Correctly. Audit Fee is Within Legal Limit ($250). I I Certification of Local Government Officials I I have reviewed the information presented above and certify that it is accurate and correct. I further certify that the proceeds of the grant award identified above were used solely for the express purpose or purposes for which the grant was made. Signature of Chief Elected Official c1;fA.q- ~ fPrwt(~ tJ1r2f1l~1iVJ Date & (r (07 I I Signature of Chief Financial Officer Date U -{P-o 7 Rev. 812006