CHATHAM COUNTY, GEORGIA

SINGLE AUDIT
JUNE 30, 2013
CHATHAM COUNTY, GEORGIA
TABLE OF CONTENTS
Year Ended June 30, 2013
Page
Independent Auditors' 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 1-2
Independent Auditors' Report on Compliance for Each Major Program and on
Internal Control over Compliance Required by OMB Circular A-133 3-4
Schedule of Findings and Questioned Costs 5-11
Status of Prior Year Findings 11
Schedule of Expenditures of Federal Awards 12-13
Notes to Schedule of Expenditures of Federal Awards 14
Basic Financial Statements Bound separately

KARP, RONNING & TINDOL

CERTIFIED PUBLIC ACCOUNTANTS

1
Tel 912-232-0475 Fax 912-232-0478
6600 Abercorn Street, Suite 200 | Savannah, GA 31405 | P.O. Box 16149 | Savannah, GA 31416



INDEPENDENT AUDITORS 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


Chatham County Board of Commissioners
Savannah, Georgia 31405

We have audited the financial statements of the governmental activities, the business-type activities, the
discretely presented component units, each major fund, and the aggregate remaining fund information of
Chatham County, Georgia, (County), as of and for the year ended J une 30, 2013, and have issued our
report thereon dated December 18, 2013. We did not audit the financial statements of the Chatham Area
Transit Authority, a blended component unit, the Chatham County Health Department or Live Oak Public
Libraries, discretely presented component units of the County. Those financial statements were audited
by other auditors whose reports thereon were furnished to us, and our opinion, insofar as it relates to the
amounts included for these component units, is based solely on the report of other auditors.

Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Countys internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate in
the circumstances for the purpose of expressing our opinions on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the Countys internal control. Accordingly, we do
not express an opinion on the effectiveness of the Countys 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 a
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the entitys 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.
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
weaknesses 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. We identified certain deficiencies in internal control
over financial reporting, described in the accompanying schedule of findings and questioned costs that
we consider to be significant deficiencies in internal control over financial reporting as items 2013-01
through 2013-05.

Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Countys financial statements are free from
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.


2

The results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.

We noted certain matters that we reported to management of the County in a separate letter dated
December 18, 2013.

The Countys responses to the findings identified in our audit are described in the accompanying
schedule of findings and responses. We did not audit the Countys response and, accordingly, we
express no opinion on them.

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 entitys internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entitys internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.




Savannah, Georgia
December 18, 2013


KARP, RONNING & TINDOL
CERTIFIED PUBLIC ACCOUNTANTS

3
Tel 912-232-0475 Fax 912-232-0478
6600 Abercorn Street, Suite 200 | Savannah, GA 31405 | P.O. Box 16149 | Savannah, GA 31416

INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJ OR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133

Chatham County Board of Commissioners
Savannah, Georgia 31405

Report on Compliance for Each Major Federal Program
We have audited the Chatham County Board of Commissioners (Countys) compliance with the types of
compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a
direct and material effect on each of the Countys major federal programs for the year ended J une 30, 2013.
The Countys major federal programs are identified in the summary of auditors results section of the
accompanying schedule of findings and questioned costs.
The Countys basic financial statements include the operations of Chatham Area Transit Authority
(Authority), Chatham County Health Department and Live Oak Public Libraries, which received $14,236,990,
$2,522,540 and nil, respectively in federal awards which is not included in the schedule during the year
ended J une 30, 2013. Our audit, described below, did not include the operations of these entities because
other auditors were engaged to perform and audit them in accordance with OMB Circular A-133.
Managements Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to its federal programs.
Auditors Responsibility
Our responsibility is to express an opinion on compliance for each of the Countys major federal programs
based on our audit of the types of compliance requirements referred to above. 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, Audits 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 the Countys 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 on compliance for each major federal
program. However, our audit does not provide a legal determination of the Countys compliance.
Opinion on Each Major Federal Program
In our opinion, the County complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the
year ended J une 30, 2013.
Report on Internal Control Over Compliance
Management of the County is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the Countys internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness
4

of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
Countys internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or
combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility
that material noncompliance with a type of compliance requirement of a federal program will not be
prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over
compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of
compliance requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over compliance
that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal
control over compliance that we consider to be material weaknesses. However, material weaknesses may
exist that have not been identified. We identified certain deficiencies in internal control over compliance that
we consider to be significant deficiencies as described in the accompanying schedule of findings and
questioned costs as item 2013-06.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of
internal control over compliance and the results of that testing based on the requirements of OMB Circular A-
133. Accordingly, this report is not suitable for any other purpose.
Schedule of Expenditures of Federal Awards
We have audited the accompanying financial statements of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund, and the aggregate
remaining fund information of Chatham County, Georgia (County), as of and for the year ended J une 30,
2013, and have issued our report thereon dated December 18, 2013. Our audit was conducted for the
purpose of forming opinions on the financial statements that collectively comprise the Countys basic
financial statements that collectively comprise the Countys basic financial statements taken as a whole. The
accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis
as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations, and is not a required part of the basic financial statements of
the County. 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 a whole.


Savannah, Georgia
December 18, 2013
CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

5

I. SCHEDULE OF FINDINGS AND QUESTIONED COSTS

A. Summary of Auditors' Results
Financial Statements
1. The auditors' report expresses an unmodified opinion on the basic financial statements of
Chatham County, Georgia (County).
2. Internal control over financial reporting:
a Material weakness(es) identified? yes X no
b Significant deficiency(ies) identified
that are not considered to be material
weaknesses? X yes none reported
3. Noncompliance material to financial
statements noted? yes X no
Federal Awards
4. Internal control over major programs:
a Material weakness(es) identified? yes X no
b Significant deficiency(ies) identified
that are not considered to be material
weaknesses? X yes none reported
5. The auditors' report expresses an unmodified opinion for all major programs.
6. Any audit findings disclosed that are
required to be reported in accordance
with section 510(a) of OMB Circular
A-133? yes X no
7. The programs tested as major programs include:
Program CFDA No.
Predisaster Mitigation Grant 97.017
Emergency Management Performance Grant 97.056
20.205
8. The threshold for distinguishing Types A and B programs was $300,000.
9. The County was determined to be a low-risk auditee.
ARRA - Department of Transportation Islands Expressway







CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

6


B. FINDINGS AND QUESTIONED COSTS--FINANCIAL STATEMENTS AUDIT

Finding 2013-01: Decentralized Cash Collection Points (Repeat)

Condition and Background: Decentralization of cash collection points coupled with inadequate internal
controls has contributed to poor accountability at outside points. Sound internal controls suggest
proper alignment of employees duties, and monthly preparation and reconciliation of general ledgers to
detail subsidiary ledgers.

The consolidation of the cash collection function could require legislative action in many cases.

Criteria: Internal control policies and procedures are required to safeguard assets of the County.

Effect: The effect of this condition is that there is an increased risk that errors or irregularities could
occur and not be detected in a timely manner.

Cause of Condition: Certain collection points are required by State law. Other collection points are for
the convenience of the citizens of the County.

Recommendation: The County should periodically perform risk assessments at decentralized cash
collection points and implement additional controls where cost effective.

Managements Response: Management agrees

Response from Finance: For the past three years, the County has been evaluating, updating and
documenting its internal controls at the many sites that serve as cash collection points. Each site has
provided updates for their internal control documentation and has performed a risk assessment.
Finance has provided a copy of its cash receipt procedures and risk matrix to each cash collection site.

Response from Internal Audit: With the understanding that the periodic risk assessments will be
conducted and documented by the departments responsible for the operation of the cash collection
points, the Internal Audit Department has incorporated, as part of routine audits, a review of the
departments risk assessment documentation. During FY 2013, Internal Audit completed five audits that
included a review of the cash collection risk assessment documentation. In each of these reviews, our
recommendations to improve the cash collection risk assessment documentation were accepted. We
will continue to evaluate risk assessment documentation for any location under our review that includes
cash collection activities.

















CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

7

Finding 2013-02: Bank Reconciliations and Monthly Closing Procedures (Repeat)

Condition and Background: Though there was improvement from the prior year, the bank
reconciliations for the escrow, inmate trust fund and cash bond accounts in the Sheriffs department
were not reconciled accurately or in a timely manner. The cash bond account has not been reconciled
to the cash bond detail listing. In addition, the department has not developed monthly closing
procedures to ensure that reconciliations and reporting requirements are performed and reviewed by
management.

Criteria: Internal control procedures are required to safe guard assets of the County.

Effect: Errors and irregularities could occur and not be detected in a timely manner.

Cause of Condition: Implementation of a new system has contributed to delays in performing timely the
reconciliation procedures. Also, monthly closing procedures have not been developed to ensure timely
reconciliations and monitoring of work performed.

Recommendation: We recommend timely reconciliation of all bank accounts. Monthly closing
procedures should be developed which outline the reconciliations of bank accounts and other liability
accounts and due dates for completion of these reconciliations. Also, personnel should be assigned to
review the work performed for accuracy and reasonableness.

Managements Response: Management agrees.

Response from Sheriffs Department: Reconciliations for the escrow, inmate trust fund, and cash bond
accounts in the Sheriffs department are reconciled by the accounting supervisor for Inmate Services.
The cash bond account has been reconciled and the department has developed monthly closing
procedures to ensure that reconciliations and reporting requirements are performed in a timely manner.
We implemented the Lockdown software system in 2010 and have been upgrading it each year to
accommodate our needs.

We have implemented a strict routine for closings and reconciliations which consists of the following:

-Closing our books monthly (escrow, bond, and inmate accounts) and are reconciled within fifteen (15)
business days of the following month.

-Balancing the general ledger in a timely manner

-Receipting all monies collected on behalf of the County, Courts, GBI, and others into designated
account funds. Monies collected in these funds, and account interest earned will be reported to the
Chatham County Finance Department on our monthly report.

-All proceeds due to the County will be deposited into their account no later than the 10
th
of the
subsequent month. Escrow, bond, and inmate account bank statements summaries are also recorded
on the monthly report.

-With the exception of bond proceeds held on behalf of the courts, all other proceeds collected will be
paid out to the designated entities daily, monthly or as court ordered.

-In February of 2013, we contracted with an accounting consultant to assist us in balancing the general
ledger. The consultant has completed the general ledger account reconciliations. In September 2013,
the consultant was hired as an Accountant Supervisor for budget and procurement. The accountant
supervisor will also assist in maintaining a consistent review and reconciliation process going forward.


CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

8

Lastly, we constructed a comprehensive training manual (51 pages) (Finance Office for Inmate Services)
which contains overviews, roles, transaction processing, bond processing, escrow processing, and
month end closing procedures. This manual was approved by both the Sheriff and Chief Deputy.

Finding 2013-03: Claims Processed by Contracted Third Parties

Condition and Background: The County has contractors that handle claims for various employee
benefits. Health claims, which are a significant amount of expenses, are one of the services handled by
a third party contractor. Claim information is not reviewed by the County. The County did have a
medical claims audit performed for the period of January 1, 2008 through December 31, 2009; however,
no further review or audit has been performed for claims processed January 1, 2010 through June 30,
2013.

Criteria: Due to the significant amount of disbursements processed by the health claims contractor,
internal control policies and procedures are required to safe guard assets of the County.

Effect: The effect of this condition is that there is an increased risk that claims are not paid in
accordance with the contract with the third party.

Cause of Condition: Monitoring by the County is limited.

Recommendation: We recommend that the County begin a program to verify claims paid on the
Countys behalf. This can be accomplished by sampling claims paid on a periodic basis and reviewing
the documentation that supports the payment. Also, the County should consider reviewing any internal
control reports issued by the contactors independent auditors in order to assess risk associated with
the administrators internal controls. This recommendation would apply to all contractors the County
has engaged to provide these type services.

Managements Response: Management agrees

Response from Human Resources and Services: An audit was conducted of medical claims for the July
1, 2011 through June 30, 2012 period. Human Resources plans to begin conducting an audit on an
annual basis.


Finding 2013-04: Separation of Duties Building Safety and Regulatory Services

Condition and Background: We observed that an employee of Building Safety and Regulatory Services
is responsible for preparing the daily deposit, daily cash reconciliation, entering manual receipts into
the finance system, printing permits from the permit system and has access to edit and delete files in
the permitting system. Also, permitting clerks are collecting cash and producing hand written receipts
which are not reconciled to collections. The system does allow for the printing of a permit without
payment.

Criteria: In order to safeguard assets and detect errors or irregularities, duties must be sufficiently
segregated so that one employee does not control a transaction cycle.

Effect: Errors and irregularities could occur and not be detected in a timely manner.

Cause of Condition: Duties not assigned to various personnel.

Recommendation: We understand that the department had a reduction of staff in fiscal year 2010.
However, the department should assign duties to ensure that there is adequate separation of
responsibilities.

CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

9

Managements Response: Management agrees.

Response from Building Safety & Regulatory Services: The goal of the Department of Building Safety
and Regulatory Services is to provide the required internal controls and the proper safeguards through
the adequate separation of staff duties. The goal can be reached by the addition of a staff member that
would conduct the duties of processing building permit applications (Clerical Assistant III). This action
would free the cashier to conduct her hired responsibilities and provide the required separation of
duties. Resources outside of the departmental budget must be identified to provide the opportunity for
additional staff.

Various other options have been analyzed to meet the departmental task of separation of duties. Those
options include reclassification and reassignment of existing staff and the cross-training of current
positions. After thorough evaluation of the options, it was determined that the reclassification and
reassignment would create a problematic condition in other divisions and have an adverse effect on
efficiency and our level of customer service.

Cross-Training of duties has already been implemented within the department and the five divisions.
The concept has had limited success. However, it becomes ineffective during lunch breaks and when
individuals are out on vacation or sick leave.

Therefore, the addition of a Clerical Assistant III becomes the only viable, permanent solution to the
challenge of proper separation of duties. This position will be requested during the 2015 budget
process.

Response from Internal Audit: The Independent Auditors has observed that Building Safety and
Regulatory Services have an employee performing incompatible duties. The employee referred to is
located at the Eisenhower office.

Internal Audit have observed that Building Safety & Regulatory Services has a lone employee located at
the West Chatham Annex. This employee is part of the Animal Control Tags Division with the
responsibilities of receiving payments for Animal Tags, issuing a receipt, posting payments to the
Animal Registration System, and preparing a daily bank deposit. These duties should be segregated
among more than one employee. Since there is only the one Building Safety employee at the West
Chatham Annex location, it is not possible to divide these incompatible duties with other employees.

Internal Audit recommends that the employee located at West Chatham Annex be relocated to the
Eisenhower office of Building Safety & Regulatory Services. The duties of the relocated employee
should be coordinated with other employees at the Eisenhower office to establish the appropriate
internal controls through the separation of incompatible duties. This relocation and coordination of
duties provides Building Safety the opportunity to resolve the incompatible duties condition at both
locations.

Finding 2013-05: Building Permits

Condition and Background: The following was noted during our testing of building permits: (1) the
building permit system was not able to provide a list of issued permits in numeric sequence; (2) though
not significant, errors in the calculation of the fees were noted; and (3) some of the permit fee amounts
are not set to calculate correctly and must be manually changed.

Criteria: In order to safeguard assets and detect errors or irregularities, the transactions processed by
the Countys system must be adequately documented.

Effect: Errors and irregularities could occur and not be detected in a timely manner.


CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

10
Cause of Condition: System limitations and additional training on use of the system.

Recommendation: The software system should be modified to provide the information needed and to
perform calculations accurately. Additional training on the system may be necessary to ensure that
transactions are processed accurately.

Managements Response: Management agrees.

Response from Building Safety & Regulatory Services: This department is in agreement with the
recommendation to address the audit finding. The ICS Department was instrumental in identifying the
nature of the software modifications and whether the county or vendor is responsible. Software
modifications that become the responsibility of the county must be financed through resources outside
of our departmental budget. Staff is available for any training required on the modifications to the
permitting software.


C. FINDINGS AND QUESTIONED COSTS--MAJOR FEDERAL AWARD PROGRAMS AUDIT

U.S. Department of Transportation

Department of Transportation Islands Expressway Bridges 20.205

Finding 2013-06

Suspension and debarment

Condition: The County did not document that the primary vendor awarded a contract greater than
$25,000 was not on the federal suspension and debarment list. The specific vendor was subsequently
determined not to be on the federal debarred or suspended list.

Criteria: OMB Circular A-102, Grants and Cooperative Agreements with State and Local Governments
requires verification that a vendor has not been debarred or suspended on purchases $25,000 or
greater.

Cause: Lack of guidance on documentation requirements for federal programs.

Effect: Risk of awarding a contract to vendors or subrecipients that have been debarred or suspended
by a federal agency.

Known Questioned Cost: None identified.

Recommendation: The County should document all compliance requirements for subsequent review by
an independent party. These policies should be communicated to program managers that are
responsible for grant administration.

Managements Response: Management agrees.

Response from Purchasing: This contract was issued in May, 2010. It is my understanding that
Purchasing was not aware that there was federal money involved and therefore did not know to check
the federal debarment and suspension list.

In 2011, Purchasing revised its procedures so that in every solicitation, Purchasing requires bidders to
submit a form which certifies that the bidder is not presently debarred, suspended, proposed for
debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any
Federal department or agency.
CHATHAM COUNTY, OF GEORGIA
FOR THE YEAR ENDED JUNE 30, 2013

11

Also, in 2011, Purchasing began using a checklist when contracts are sent to the County Attorney for
signature, documenting that the vendor is not on the Federal suspension and debarment list.

We believe these procedures will strengthen our compliance efforts regarding documentation for
federal programs.


II. STATUS OF PRIOR YEAR MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDINGS

None reported.

CHATHAM COUNTY, GEORGIA
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2013
12

PASS-THROUGH
GRANTOR'S CFDA GRANT
NUMBER NUMBER EXPENDITURES
Department of the Health and Human Services -
Direct:
Substance Abuse and Mental Health Services 5H79T1023404 93.243 105,040 $
Passed through Georgia Department of Human Services:
Office of Child Support Enforcement 42700-401-0000012826 93.563 1,843,653
Passed through Georgia Department of
Behavioral and Development Disabilities:
Drug Court 441-93-1335AAH 93.959 116,850
Total Department of Health and Human Services 2,065,543
Department of Homeland Security -
Passed through Georgia Emergency Management Agency:
Hazard Mitigation Grant - CEMA 2010-SS-TO-0034 97.017 79,538
Pre-Disaster Mitigation Grant PDMC-PJ-04-GA-FY2007-008 97.017 1,468,595
Total 1,548,133
Emergency Management Performance Grant 2011-PU-KO-0177-IJ#6 97.056 444,281
Emergency Management Performance Grant 2010-PU-TO-K039 97.056 179,069
Emergency Management Performance Grant 2009-PU-T9-K030-IJ1 97.056 750,000
Total 1,373,350
Chatham County Sheriff's Department 2009-SS-T9-0047 97.073 12,270
Chatham County Sheriff's Department 2008-GE-T8-17 97.073 48,541
Chatham County Sheriff's Department 2010-SS-TO-0034 97.073 30,846
Chatham County Sheriff's Department 2011-SS-00081-S01 97.073 6,883
Total 98,540
Total Department of Homeland Security 3,020,023
Department of Justice -
Direct:
Forfeiture Program N/A 16.922 2,714
Forfeiture Program - Sheriff's Dept. N/A 16.922 11,494
Total 14,208
BJA FY2011 Second Chance Act Renentry Program 2011-RW-BX-0016 16.812 252,084
Total 266,292
(Continued)
GRANT TITLE

CHATHAM COUNTY, GEORGIA

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2013
13

PASS-THROUGH
GRANTOR'S CFDA GRANT
NUMBER NUMBER EXPENDITURES
Passed through Georgia Department of Public Safety:
2011 Edward Byrne Memorial Justice Assistance Grant - ARRA 2011-DJ-BX-2429 16.738 198,702 $
2012 Edward Byrne Memorial Justice Assistance Grant - ARRA 2012-DJ-BX-0276 16.738 82,369
Total 281,071
Passed through Criminal Justi ce Coordinating Council:
2011 Victims of Crime Act 2011-VA-GX-0010 16.575 20,316
2012-VA-GX-0035 16.575 53,364
Total 73,680
2009-SU-B9-0003 B82-8-224 16.803 8,634
2009-SU-B9-0003 B82-8-223 16.803 12,238
Total 20,872
Total 94,552
Passed through City of Savannah:
2009-DG-BX-0114 16.751 7,393
Total 7,393
Passed through Office of Juvenile Justice & Delinquency Prevention:
OJJDP FY2010 Family Drug Court Programs 2010-DC-BX-0092 16.585 117,000
Passed through Office of Justice Programs:
Savannah-Chatham County Adult Drug Court Services 2010-DC-BX-0068 16.585 14,259
Total 131,259
Passed through Children and Youth Coordinating Council:
Juvenile Purchase of Services JB-09ST-0004 16.523 875
Total 875
Total Department of Justice 781,442
Department of Transportation
Passed through Georgia Department of Transportation:
Off System Safety Project - Pavement Marking 10846 20.205 256,289
SR 25 Conn/Bay Street From I-516 to Bay St. Viaduct - ARRA NHSOO-0002-00(923) 20.205 83,100
CR 787/Islands Expy @ Wilmington River/Bascule Bridge - ARRA CSBRG-0007-00(128) 20.205 163,981
Total Department of Transportation 503,370
Total Federal Assistance 6,370,378 $
(Concluded)
2009 Edward Byrne Memorial Justice Assistance Grant - ARRA
FY2009 Smart Policing Grant
2012 Victims of Crime Act
2009 Edward Byrne Memorial Justice Assistance Grant - ARRA
GRANT TITLE

CHATHAM COUNTY, OF GEORGIA

NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
JUNE 30, 2013

14

Note 1 Basis of Presentation

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant
activity of Chatham County, Georgia (County) under programs of the federal government for the year
ended June 30, 2013. 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. Because the Schedule presents only a selected portion of the operations of the County,
it is not intended to and does not present the financial position or changes in net position of the County.

Note 2 Summary of Significant Accounting Policies

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting.