Audit report, Forsyth County Public Library, a component unit of Forsyth County, Georgia, Cumming, Georgia, year ended June 30, 1997

A'600 )Ri (b<tJ'b
Fb
/116-;7

AUDIT REPORT FORSYTH COUNTY PUBLIC LIBRARY
A COMPONENT UNIT OF FORSYTH COUNTY, GEORGIA
CUMMING, GEORGIA YEAR ENDED JUNE 30, 1997

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

FORSYTH COUNTY PUBLIC LmRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

. ALL FUND TYPES AND ACCOUNT GROUPS

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

4

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

5

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

12

2

FEDERAL

13

3 SCHEDULE OF EXPENDITURES

LOTTERY PROGRAM

14

4 SCHEDULE OF SALARIES AND TRAVEL

15

SECTION I FINANCIAL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
June 11, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Technical and Adult Education
and Director and Members of the Forsyth County Public Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general-purpose financial statements of the Forsyth County Public Library, component unit of Forsyth County, Georgia, as of and for the year ended June 30, 1997, as listed in the table of contents. These general-purpose fmancial statements are the responsibility of the Forsyth County Public Library's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmancial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Forsyth County Public Library as of June 30, 1997, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements of the Forsyth County Public Library taken as a whole. The accompanying financial schedules (Schedules 1 through 4), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion, is fairly presented in all material respects in relation to the general-purpose financial statements taken as a whole.
97ARL-40

A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.

CLV:ds 97ARL-40

Claude L. Vickers State Auditor

FORSYTH COUNTY PUBLIC LffiRARY

FORSYTH COUNTY PUBLIC LIBRARY COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 1997

EXHIBIT"A"

The notes to the general purpose financial statements are an integral part of this statement.
-2-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "B"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

YEAR ENDED JUNE 30,1997

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1996
Adjustment Residual Balance of Forsyth County Library System upon withdrawal from Gwinnett Regional Library

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL (Memorandum
Only)

$ 176,143,62 $ 11,000.00
1! 186,533,20
$ 1,373,676,82 $

4,850,00 $ 180,993.62 11,000,00
1,186,533,20
4,850,00 $ 1,378,526.82

$ 479,661.12 52,540.35 $
217,527,25 229,694.87 373,754.52
$ 1,353,178.11 $
$ 20,498.71 $
0.00

$ 4,850,00

479,661,12 57,390,35
217,527,25 229,694,87 373,754,52

4,850.00 $ 1,358,028.11

0,00 $

20,498,71

0,00

0,00

230,902,22

230,902.22

FUND BALANCE JUNE 30,1997

$ 251,400,93 $

0,00 $ 251,400,93

The notes to the general purpose financial statements are an integral part of this statement. - 3-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "C"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

YEAR ENDED JUNE 30,1997

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1,1996
Adjustments Residual Balance of Forsyth County Library System upon withdrawal from Gwinnett Regional Library

GENERAL FUND

BUDGET

ACTUAL

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 190,478.01 $ 176,143.62 $ 11,000.00
1,029,586.00 1,186,533,20
$ 1,220,064.01 $ 1,373,676.82 $

0.00 $ 4,850.00 0.00 $ 4,850.00

$ 545,177.50 $ 479,661.12 $

49,166.70

52,540,35

218,579.91 217,527.25

250,880.32 229,694.87

392,661.00 373,754.52

$ 1,456,465.43 $ 1,353,178.11 $

$ -236,401.42 $ 20,498.71 $

65,100.00

0.00

0.00 $

4,850.00

0.00 $ 0.00 $ 0.00

4,850.00 0.00 0.00

165,802.22 230,902.22

FUND BALANCE JUNE 30, 1997

$ -5,499.20 $ 251,400.93 $

0.00 $ ......_ _0..0.._0

The notes to the general purpose financial statements are an integral part of this statement. -4-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Forsyth County Public Library (Library) operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public library services with costs shared by participating local governmental agencies and grants from the State of Georgia. The financial statements of the Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types and account groups of the Library.
The Library Board consists of five members appointed by the Forsyth County Board of Commissioners. The Library Board is without authority to determine the amount of its funding, except by submission of budget requests to local governmental units from which the Library receives support and to the State of Georgia for State and Federal funding. Membership in the Library and participation in library services is at the discretion of the participating governmental agency. The Library Board has the power to designate management, the power to retain unreserved fund balances of local funds for continued operations and is the lowest level of oversight responsibility for the Library's operations.
The Forsyth County Board of Commissioners appoints all of the Library's Board members and provides a substantial maj ority of funding for the operations ofthe Library, consequently, the Library is deemed to have a fmancial benefit/burden relationship with the Forsyth County Board of Commissioners as defined by the Governmental Accounting Standards Board. Accordingly, the Forsyth County Public Library is considered to be a component unit of Forsyth County, Georgia for financial reporting purposes.
FUND ACCOUNTING
The Library uses funds and account groups to report on its fmancial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid fmancial management by segregating transactions related to certain governmental functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
The general purpose financial statements account for all State, Federal and Other funds under control of the Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds and the account group presented in this report are as follows:
GOVERNMENTAL FUND TYPES - used to account for all or most of the Library's general activities. Governmental Fund Types include:

-5-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The primary type of special revenue fund consists of proceeds received from State and Federal sources to accomplish specific objectives and are required to be accounted for separately.
ACCOUNT GROUPS
GENERAL FIXED ASSETS ACCOUNT GROUP - used to account for all general fixed assets acquired by the Library which includes equipment and inexhaustible collections and books. The land and buildings utilized for operations by the Forsyth County Public Library are owned by the Forsyth County Board of Commissioners.
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for material compensated absences not appropriately accounted for and recorded in other fund types.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues) and decreases (i.e., expenditures) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be fmanced from available spendable resources, are reported in the General Long-Term Debt Account Group.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are intergovernmental grants and investment income.
Expenditures are generally recognized when the related fund liability is incurred.

- 6-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BUDGET
The Forsyth County Public Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Department of Technical and Adult Education as a part of the Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
GENERAL FIXED ASSETS
General fixed assets purchased, including capital outlay costs, are recorded as expenditures in the various funds at the time ofpurchase. All purchased general fixed assets are valued at cost where historical records are available and at estimated historical cost where no historical records exist. Donated general fixed assets are recorded at fair market value as of the date donated. Disposals are deleted at recorded cost. No depreciation has been provided on General Fixed Assets. The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend the useful lives of the assets is not capitalized. Infrastructure assets are not capitalized by the Library. The values of inexhaustible collections and books at the Library are not readily determinable, therefore, the Library has not capitalized them.
-7-

FORSYTH COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as this amount is deemed immaterial to the general purpose financial statements.
INTERFUND TRANSACTIONS
The Library has the following types of interfund transactions:
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate fmancial analysis. Data in these columns do not present fmancial position or results of operations in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction of the amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of anyone of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,

-8-

FORSYTH COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,

(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,

(5) Bonds of any public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZATION OF DEPOSITS At June 30, 1997, the bank balances were $375,786.82. The amounts ofthe total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Library's name.)

The Library's deposits are classified by risk category at June 30, 1997, as follows:

Risk Category

Bank Balance

1

$ 131,727.80

2

244,059.02

3

0.00

Total

$ 375.786.82

- 9-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 3: GENERAL FIXED ASSETS

A summary of changes in the General Fixed Assets Account Group during the fiscal year are as follows:

Balance July 1, 1996 Balance Transferred from Gwinnett Regional Library
and Current Year Additions Balance June 30, 1997
Note 4: RISK MANAGEMENT

Equipment

$

0.00

686,226.00 $ 686,226.00

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster; and unemployment compensation.

The Library has obtained commercial insurance for risk of loss associated with torts, assets, errors or omissions, job related illness or injuries to employees and natural disaster. However, the error or omissions policy excludes coverage for sexual harassment and discrimination.

The Library is self-insured with regard to unemployment compensation claims. The Library accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated.

The Library has purchased a surety bond to provide additional insurance coverage as follows:

Position Covered

Amount

All Employees

$ 100,000.00

Note 5: GENERAL LONG-TERM DEBT

The changes in General Long-Term Debt during the fiscal year ended June 30, 1997, were as follows:

Balance July 1, 1996
Additions Balance Transferred from Gwinnett Regional Library and Leave Earned and Utilized (Net)
Balance June 30, 1997

Compensated Absences

$

0.00

40,646.96 $ 40,646.96

- 10 -

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 6: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Library believes that such disallowances, if any, will be immaterial to its overall financial position.

Note 7: ACCUMULATED EMPLOYEES' LEAVE

The Library's full-time employees and eligible part-time employees earn annual leave. A maximum of 240 hours may be accumulated by an employee based on their length of service. Employees are paid at their current hourly rate for unused accumulated annual leave, up to the maximum accumulation, upon retirement or termination. See Note 1 - Compensated Absences

Note 8: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.81% and employer contributions for the current fiscal year is as follows:

Fiscal Year

Percentage Contributed

Required Contribution

1997

100%

$ 59,591.13

- 11 -

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30,1997

SCHEDULE "1"

AGENCYIFUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Maintenance and Operation Lottery Program Assistive Technology

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 103,871.66 36,135.98 36,135,98
_____$

$ 103,871,66 36,135.98 36,135,98

4.:.:;,8::.:5:.:::~.0=0

4,850.00

$ 176,143.62 $===4=,8=5=0=,0.=0 $ 180,993.62

See notes to the general purpose financial statements.

- 12-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30,1997
AGENCY/FUNDING GRANT Education, U. S. Department of Through Georgia Department of Technical and Adult Education Library Services and Construction Act Title I - Public Library Services

SCHEDULE "2"
GOVERNMENTAL FUND TYPE GENERAL FUND
$ ===========....,;,1.1..,-.00.0...0...0..

See notes to the general purpose financial statements.

- 13-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES LOTTERY PROGRAM
YEAR ENDED JUNE 30, 1997
EXPENDITURES Technical Services Equipment

SCHEDULE "3"
ASSISTIVE TECHNOLOGY
$===4:::::.l,=85:=0=oO==0

See notes to the general purpose financial statements.
- 14-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

Acevedo, Allen, Bailey, Baker, Bauer, Bennett, Beasley, Boddy, Bramblett, Brasher, Breyer, Brod, Castello, Coulard, Cranford, Culver, Ennis, Evans, Field, Fonzo, Foreman, Garrett, Gravitt, Gundlach, Hayward, Henderson, Holliman, Hope, Jackson, Johnson, Jordan, Jordan, Kovalchik, Lamb, Larry, McDaniel, Moore, Nygaard, Papanikolas, Peppin, Roberts, Russell, Sexton, Stahl,

Lorenzo Lynda Donald Christopher Genevieve Patsy Carla Donna Deborah Andrew Kay Marie Kathleen Jennifer Joy Holly Patricia Kathryn Tammy Diane Linda Janet Patrick Glenda Michael Delores Lucas Deborah Linda Delores Brenda Audrey Susan Eileen Devon Elizabeth Charles April Vicki Patricia Marta Jean Margaret Vicki Sandra

POSITION
Collection Support Aide Circulation Assistant Materials Cataloging Specialist Collection Support Aide Collection Support Aide Administrative Specialist III Materials Management Coordinator Circulation Assistant Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Materials Assistant Circulation Assistant Assistant Director Collection Support Aide Branch Support Aide Circulation Assistant Information Specialist Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Accounting Assistant Information Specialist Branch Support Aide Information Specialist Circulation Assistant Information Specialist Circulation Assistant Collection Support Aide Collection Support Aide Director Collection Support Aide Circulation Assistant Collection Support Aide Branch Support Aide Materials Assistant Collection Support Aide Branch Support Aide Circulation Assistant
- 15 -

SALARIES

TRAVEL

$

223,25

26,306.25

40,157,99

1,938,51

1,133,37

18,986,50 $

255,75

21,781,44

1,171.71

921,51

10,506,33

161,50

985,63

223,25

534,39

19,00

10,679,10

11,395.97

39,789,87

102,00

520,13

1,547,00

7,866,08

17,540.48

67.00

142,50

584.25

1,137,65

1,594,25

4,594,34

22,127,06

407.00

14,057,62

1,560,00

16,109,36

24.40

3,950,16

14,396,25

17,75

17,245.11

1,653,01

1,872.48

61,644.47

1,028,23

486.88

20,829,16

2,322.77

1,430.00

12,128.49

141,31

1,540,50

16,388,29

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE "4"

PERSONNEL

Swenson, Taylor, Tomblin, Townley, Vaughn, Wade, Wilson, Zwick,

Karen . Kathryn Kim Ashley Hilda Martha Patricia Ann Beverly

Total Cash Basis

Accruals June 30, 1997

POSITION
Youth Services Librarian Computer Services Coordinator Information Specialist Collection Support Aide Collection Support Aide Collection Support Aide Circulation Assistant Librarian II-Collection Development

SALARIES

TRAVEL

$ 25,034.78 $ 25,647.27 15,103.96 147.25 4,208.70 3,130.27 10,695.69 28,267.60

100.67 748.90 113.20

$ 543,388.98 $ 4,036.61

1,605.51

$ 544,994.49 $ 4,036.61

See notes to the general purpose financial statements. - 16-

A'600 )Ri (b<tJ'b
Fb
/116-;7

AUDIT REPORT FORSYTH COUNTY PUBLIC LIBRARY
A COMPONENT UNIT OF FORSYTH COUNTY, GEORGIA
CUMMING, GEORGIA YEAR ENDED JUNE 30, 1997

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

FORSYTH COUNTY PUBLIC LmRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

. ALL FUND TYPES AND ACCOUNT GROUPS

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

4

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

5

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

12

2

FEDERAL

13

3 SCHEDULE OF EXPENDITURES

LOTTERY PROGRAM

14

4 SCHEDULE OF SALARIES AND TRAVEL

15

SECTION I FINANCIAL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
June 11, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Technical and Adult Education
and Director and Members of the Forsyth County Public Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general-purpose financial statements of the Forsyth County Public Library, component unit of Forsyth County, Georgia, as of and for the year ended June 30, 1997, as listed in the table of contents. These general-purpose fmancial statements are the responsibility of the Forsyth County Public Library's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmancial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Forsyth County Public Library as of June 30, 1997, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements of the Forsyth County Public Library taken as a whole. The accompanying financial schedules (Schedules 1 through 4), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion, is fairly presented in all material respects in relation to the general-purpose financial statements taken as a whole.
97ARL-40

A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.

CLV:ds 97ARL-40

Claude L. Vickers State Auditor

FORSYTH COUNTY PUBLIC LffiRARY

FORSYTH COUNTY PUBLIC LIBRARY COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 1997

EXHIBIT"A"

The notes to the general purpose financial statements are an integral part of this statement.
-2-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "B"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

YEAR ENDED JUNE 30,1997

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1996
Adjustment Residual Balance of Forsyth County Library System upon withdrawal from Gwinnett Regional Library

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL (Memorandum
Only)

$ 176,143,62 $ 11,000.00
1! 186,533,20
$ 1,373,676,82 $

4,850,00 $ 180,993.62 11,000,00
1,186,533,20
4,850,00 $ 1,378,526.82

$ 479,661.12 52,540.35 $
217,527,25 229,694.87 373,754.52
$ 1,353,178.11 $
$ 20,498.71 $
0.00

$ 4,850,00

479,661,12 57,390,35
217,527,25 229,694,87 373,754,52

4,850.00 $ 1,358,028.11

0,00 $

20,498,71

0,00

0,00

230,902,22

230,902.22

FUND BALANCE JUNE 30,1997

$ 251,400,93 $

0,00 $ 251,400,93

The notes to the general purpose financial statements are an integral part of this statement. - 3-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "C"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

YEAR ENDED JUNE 30,1997

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1,1996
Adjustments Residual Balance of Forsyth County Library System upon withdrawal from Gwinnett Regional Library

GENERAL FUND

BUDGET

ACTUAL

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 190,478.01 $ 176,143.62 $ 11,000.00
1,029,586.00 1,186,533,20
$ 1,220,064.01 $ 1,373,676.82 $

0.00 $ 4,850.00 0.00 $ 4,850.00

$ 545,177.50 $ 479,661.12 $

49,166.70

52,540,35

218,579.91 217,527.25

250,880.32 229,694.87

392,661.00 373,754.52

$ 1,456,465.43 $ 1,353,178.11 $

$ -236,401.42 $ 20,498.71 $

65,100.00

0.00

0.00 $

4,850.00

0.00 $ 0.00 $ 0.00

4,850.00 0.00 0.00

165,802.22 230,902.22

FUND BALANCE JUNE 30, 1997

$ -5,499.20 $ 251,400.93 $

0.00 $ ......_ _0..0.._0

The notes to the general purpose financial statements are an integral part of this statement. -4-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Forsyth County Public Library (Library) operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public library services with costs shared by participating local governmental agencies and grants from the State of Georgia. The financial statements of the Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types and account groups of the Library.
The Library Board consists of five members appointed by the Forsyth County Board of Commissioners. The Library Board is without authority to determine the amount of its funding, except by submission of budget requests to local governmental units from which the Library receives support and to the State of Georgia for State and Federal funding. Membership in the Library and participation in library services is at the discretion of the participating governmental agency. The Library Board has the power to designate management, the power to retain unreserved fund balances of local funds for continued operations and is the lowest level of oversight responsibility for the Library's operations.
The Forsyth County Board of Commissioners appoints all of the Library's Board members and provides a substantial maj ority of funding for the operations ofthe Library, consequently, the Library is deemed to have a fmancial benefit/burden relationship with the Forsyth County Board of Commissioners as defined by the Governmental Accounting Standards Board. Accordingly, the Forsyth County Public Library is considered to be a component unit of Forsyth County, Georgia for financial reporting purposes.
FUND ACCOUNTING
The Library uses funds and account groups to report on its fmancial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid fmancial management by segregating transactions related to certain governmental functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
The general purpose financial statements account for all State, Federal and Other funds under control of the Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds and the account group presented in this report are as follows:
GOVERNMENTAL FUND TYPES - used to account for all or most of the Library's general activities. Governmental Fund Types include:

-5-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The primary type of special revenue fund consists of proceeds received from State and Federal sources to accomplish specific objectives and are required to be accounted for separately.
ACCOUNT GROUPS
GENERAL FIXED ASSETS ACCOUNT GROUP - used to account for all general fixed assets acquired by the Library which includes equipment and inexhaustible collections and books. The land and buildings utilized for operations by the Forsyth County Public Library are owned by the Forsyth County Board of Commissioners.
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for material compensated absences not appropriately accounted for and recorded in other fund types.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues) and decreases (i.e., expenditures) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be fmanced from available spendable resources, are reported in the General Long-Term Debt Account Group.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are intergovernmental grants and investment income.
Expenditures are generally recognized when the related fund liability is incurred.

- 6-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BUDGET
The Forsyth County Public Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Department of Technical and Adult Education as a part of the Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
GENERAL FIXED ASSETS
General fixed assets purchased, including capital outlay costs, are recorded as expenditures in the various funds at the time ofpurchase. All purchased general fixed assets are valued at cost where historical records are available and at estimated historical cost where no historical records exist. Donated general fixed assets are recorded at fair market value as of the date donated. Disposals are deleted at recorded cost. No depreciation has been provided on General Fixed Assets. The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend the useful lives of the assets is not capitalized. Infrastructure assets are not capitalized by the Library. The values of inexhaustible collections and books at the Library are not readily determinable, therefore, the Library has not capitalized them.
-7-

FORSYTH COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as this amount is deemed immaterial to the general purpose financial statements.
INTERFUND TRANSACTIONS
The Library has the following types of interfund transactions:
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate fmancial analysis. Data in these columns do not present fmancial position or results of operations in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction of the amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of anyone of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,

-8-

FORSYTH COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,

(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,

(5) Bonds of any public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZATION OF DEPOSITS At June 30, 1997, the bank balances were $375,786.82. The amounts ofthe total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Library's name.)

The Library's deposits are classified by risk category at June 30, 1997, as follows:

Risk Category

Bank Balance

1

$ 131,727.80

2

244,059.02

3

0.00

Total

$ 375.786.82

- 9-

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 3: GENERAL FIXED ASSETS

A summary of changes in the General Fixed Assets Account Group during the fiscal year are as follows:

Balance July 1, 1996 Balance Transferred from Gwinnett Regional Library
and Current Year Additions Balance June 30, 1997
Note 4: RISK MANAGEMENT

Equipment

$

0.00

686,226.00 $ 686,226.00

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster; and unemployment compensation.

The Library has obtained commercial insurance for risk of loss associated with torts, assets, errors or omissions, job related illness or injuries to employees and natural disaster. However, the error or omissions policy excludes coverage for sexual harassment and discrimination.

The Library is self-insured with regard to unemployment compensation claims. The Library accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated.

The Library has purchased a surety bond to provide additional insurance coverage as follows:

Position Covered

Amount

All Employees

$ 100,000.00

Note 5: GENERAL LONG-TERM DEBT

The changes in General Long-Term Debt during the fiscal year ended June 30, 1997, were as follows:

Balance July 1, 1996
Additions Balance Transferred from Gwinnett Regional Library and Leave Earned and Utilized (Net)
Balance June 30, 1997

Compensated Absences

$

0.00

40,646.96 $ 40,646.96

- 10 -

FORSYTH COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 6: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Library believes that such disallowances, if any, will be immaterial to its overall financial position.

Note 7: ACCUMULATED EMPLOYEES' LEAVE

The Library's full-time employees and eligible part-time employees earn annual leave. A maximum of 240 hours may be accumulated by an employee based on their length of service. Employees are paid at their current hourly rate for unused accumulated annual leave, up to the maximum accumulation, upon retirement or termination. See Note 1 - Compensated Absences

Note 8: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.81% and employer contributions for the current fiscal year is as follows:

Fiscal Year

Percentage Contributed

Required Contribution

1997

100%

$ 59,591.13

- 11 -

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30,1997

SCHEDULE "1"

AGENCYIFUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Maintenance and Operation Lottery Program Assistive Technology

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 103,871.66 36,135.98 36,135,98
_____$

$ 103,871,66 36,135.98 36,135,98

4.:.:;,8::.:5:.:::~.0=0

4,850.00

$ 176,143.62 $===4=,8=5=0=,0.=0 $ 180,993.62

See notes to the general purpose financial statements.

- 12-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30,1997
AGENCY/FUNDING GRANT Education, U. S. Department of Through Georgia Department of Technical and Adult Education Library Services and Construction Act Title I - Public Library Services

SCHEDULE "2"
GOVERNMENTAL FUND TYPE GENERAL FUND
$ ===========....,;,1.1..,-.00.0...0...0..

See notes to the general purpose financial statements.

- 13-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES LOTTERY PROGRAM
YEAR ENDED JUNE 30, 1997
EXPENDITURES Technical Services Equipment

SCHEDULE "3"
ASSISTIVE TECHNOLOGY
$===4:::::.l,=85:=0=oO==0

See notes to the general purpose financial statements.
- 14-

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

Acevedo, Allen, Bailey, Baker, Bauer, Bennett, Beasley, Boddy, Bramblett, Brasher, Breyer, Brod, Castello, Coulard, Cranford, Culver, Ennis, Evans, Field, Fonzo, Foreman, Garrett, Gravitt, Gundlach, Hayward, Henderson, Holliman, Hope, Jackson, Johnson, Jordan, Jordan, Kovalchik, Lamb, Larry, McDaniel, Moore, Nygaard, Papanikolas, Peppin, Roberts, Russell, Sexton, Stahl,

Lorenzo Lynda Donald Christopher Genevieve Patsy Carla Donna Deborah Andrew Kay Marie Kathleen Jennifer Joy Holly Patricia Kathryn Tammy Diane Linda Janet Patrick Glenda Michael Delores Lucas Deborah Linda Delores Brenda Audrey Susan Eileen Devon Elizabeth Charles April Vicki Patricia Marta Jean Margaret Vicki Sandra

POSITION
Collection Support Aide Circulation Assistant Materials Cataloging Specialist Collection Support Aide Collection Support Aide Administrative Specialist III Materials Management Coordinator Circulation Assistant Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Materials Assistant Circulation Assistant Assistant Director Collection Support Aide Branch Support Aide Circulation Assistant Information Specialist Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Collection Support Aide Accounting Assistant Information Specialist Branch Support Aide Information Specialist Circulation Assistant Information Specialist Circulation Assistant Collection Support Aide Collection Support Aide Director Collection Support Aide Circulation Assistant Collection Support Aide Branch Support Aide Materials Assistant Collection Support Aide Branch Support Aide Circulation Assistant
- 15 -

SALARIES

TRAVEL

$

223,25

26,306.25

40,157,99

1,938,51

1,133,37

18,986,50 $

255,75

21,781,44

1,171.71

921,51

10,506,33

161,50

985,63

223,25

534,39

19,00

10,679,10

11,395.97

39,789,87

102,00

520,13

1,547,00

7,866,08

17,540.48

67.00

142,50

584.25

1,137,65

1,594,25

4,594,34

22,127,06

407.00

14,057,62

1,560,00

16,109,36

24.40

3,950,16

14,396,25

17,75

17,245.11

1,653,01

1,872.48

61,644.47

1,028,23

486.88

20,829,16

2,322.77

1,430.00

12,128.49

141,31

1,540,50

16,388,29

FORSYTH COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE "4"

PERSONNEL

Swenson, Taylor, Tomblin, Townley, Vaughn, Wade, Wilson, Zwick,

Karen . Kathryn Kim Ashley Hilda Martha Patricia Ann Beverly

Total Cash Basis

Accruals June 30, 1997

POSITION
Youth Services Librarian Computer Services Coordinator Information Specialist Collection Support Aide Collection Support Aide Collection Support Aide Circulation Assistant Librarian II-Collection Development

SALARIES

TRAVEL

$ 25,034.78 $ 25,647.27 15,103.96 147.25 4,208.70 3,130.27 10,695.69 28,267.60

100.67 748.90 113.20

$ 543,388.98 $ 4,036.61

1,605.51

$ 544,994.49 $ 4,036.61

See notes to the general purpose financial statements. - 16-