REVIEW REPORT STATEOF GEORGIA CENTRAL SAVANNAH RIVERAREA REGIONAL EDUCATIONAL SERVICE AGENCY DEARING, GEORGIA YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY
- TABLE OF CONTENTS -

FINANCIAL

INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES AND ACCOUNT GROUP

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

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

14

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

15

SCHEDULES

1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

16

2 SCHEDULE OF STATE REVENUE

17

3 SCHEDULE OF SALARIES AND TRAVEL

18

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
January 5, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Central Savannah River Area Regional Educational Service Agency Board of Control
INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have reviewed the accompanying financial statements (Exhibits A through D) of Central Savannah River Area Regional Educational Service Agency as of and for the year ended June 30, 1997, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of the management of Central Savannah River Area Regional Educational Service Agency.
A review consists principally of inquiries of Agency personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with generally accepted accounting principles.
Our review was made for the purpose of expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles. The accompanying supplementary information (Exhibits E and F and Schedules 1

97 ARL- R E S A - l

through3) is presented only for supplementary analysis purposes. Suchinformation has been subjected to the inquiries and analytical procedures applied in the review of the financial statements and we are not aware of any material modifications which should be madethereto.
Respectfully submitted,

CLV:dt 97ARL-RESA-I

Claude L. Vickers State Auditor

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY

The notesto the general purposefinancial statements are an integral part of this statement. -2-

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1997

EXHIBIT "B"

FUND BALANCE JUNE 30

$ 647,527,37 $

0,00 $

647,527,37 $

530,765,82

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

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30. 1997

EXHIBIT "C"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Other Support Services Capital Outlay
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1.1996
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 589,805.00 $ 757,099.75

989,609.00

898,696.34

$ 1,579,414.00 $ 1,655,796.09

$

90,288.00 $ 255,463.21

56,681.00 508,223.00 141,6n.00 354,471.00
87,115.00 275,000.00 100,000.00

58,668.60 664,052.29 140,108.81 313,926.15 106,212.22

$ 1,613,455.00 $ 1,538,431.28

$ -34,041.00 $ 117,364.81

526,802.29

515,132.11

13,072.96

FUND BALANCE JUNE 30,1997

$ 505,834.25 $ 632,496.92

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,144,743.00 $ 166,333.00 92,438.31

976,166.00 191,605.30

$ 1,403,514.31 $ 1,167,n1.30

$ 644,035.00 $ 452,414.40

281,000.00 275,628.31 153,769.00

313,680.54 189,681.25 155,872.42

49,713.00

56,122.69

$ 1,404,145.31 $ 1,167,n1.30

$

-631.00 $

0.00

17,871.35

0.00

54,845.71

$

72,086.06 $ _ _-..0;.;0;0~

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

CENTRAL SAVANNAH RIVER AREA

EXHIBIT "DII

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30. 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Central Savannah River Area Regional Educational Service Agency (Agency) was established pursuant to the Official Code of Georgia Annotated Sections 20-2-270 through 20-2-274 for the purposes ofproviding shared services designed to improve the effectiveness of educational programs and services of local school systems and for providing instructional programs directly to selected public school students in the state.
Each regional educational service agency is governed by a board. The number ofmembers and terms of office are prescribed by the State Board ofEducation; provided, however, that at least one-third of the membership of each Board shall be individuals who hold no other public office, who are not employees of any local unit of administration, and who are not employees of the Georgia Department of Education.
The members ofthe Board are elected by an annual caucus of an equal number of members of local boards of education from the respective member local school systems. Each Board appoints and contracts with a director who is the executive officer of the regional educational service agency. The director is responsible for the administration of the programs and services approved by the Board.
For financial reporting purposes, the Agency is considered to be an organizational unit of the State, and therefore a part ofthe primary government ofthe State of Georgia. Inclusion in the State's financial reporting entity is based on application of criteria defined in Section 2100 of the Governmental Accounting Standards Board Codification of Governmental and Financial Reporting Standards which indicates that the Agency does not have legal separate standing.
FUND ACCOUNTING
The Agency uses funds and an account group to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial 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 Agency, 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 - are used to account for all or most of a regional educational service agency's general activities. Governmental Fund Types include:

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CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 3D. 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GENERAL FUND - the fund used to account for all financial resources of the Agency except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a regional educational service agency.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These funds are received primarily from the Georgia Department of Education and from the Federal government to accomplish specific objectives and are required to be accounted for separately.
ACCOUNT GROUP
GENERAL FIXED ASSETS ACCOUNT GROUP - A financial reporting device used to account for all general fixed assets acquired by the Agency. General Fixed Assets consist entirely of equipment since the Agency is prohibited by Georgia Law from holding the title to real property.
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 generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) 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.
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, sales and services and investment income.
Expenditures are generally recognized when the related fund liability is incurred.
BUDGET
The Central Savannah River Area Regional Educational Service Agency's budget is a complete financial plan for the Agency'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
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CENTRAL SAVANNAHRIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSEFINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

for all governmentalfunds is prepared by fund, function and object. The legal level of budget control was established by the Agency at the aggregate level. The budget for governmental funds was prepared in accordance with generallyaccepted accounting principles.

The budget process begins when the Agency's administration prepares a tentative budget for the Board's approval. After approval of this tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regularmeeting of the Boardafter advertisement, the Boardreceivescomments on the tentative budget, makesrevisions as necessary and adoptsa final budget. This finalbudgetis then submitted, in accordance with provisions of the Quality BasicEducation Act, OCGA Section20-2-167, to the Georgia Department of Education. The Board may increase or decrease the budget at any time during the year. All unexpended budget authoritylapses at fiscal year end.

The Statement of Revenues, Expenditures and Changes in FundBalances - Budgetand Actualpresents actual and budgeted data for the General Fund and Special Revenue Fund. To facilitate comparison with the budget, the following adjustments have been made to fund balanceas reflected on Exhibit "B" of this report:

General Fund

FUND BALANCEnn,Y 1, 1996

$ 530,765.82

Adjustments Inventories - July 1, 1996 Resale

-15,633.71

Fund Balance July 1, 1996 (BudgetBasis)

$ 515,132.11

Excess of Revenues over (under) Expenditures

117,364.81

FUND BALANCEJUNE 30,1997 (Budget Basis)

$ 632.496.92

CASH AND CASH EQUIVALENTS

COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. GeorgiaLaws authorize the Agency to depositits funds in one or more solvent banks, insuredFederal savings and loan associations, or insured State chartered building and loan associations.

-7-

CENTRAL SAVANNAH RIVER AREA

EXHIBIT liD"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 3D. 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
INVESTMENTS
COMPOSITION OF INVESTMENTS Investments made by the Agency are stated at cost. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Agency to invest its funds. In selecting among the options for investment or among institutional bids for deposits, the highest rate ofreturn shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following:
(1) Obligations issued by the State of Georgia or by other states,
(2) Obligations issued by the United States government,
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency,
(4) Obligations of any corporation of the United States government,
(5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
(8) Obligations of other political subdivisions of the State of Georgia.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed 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.
INVENTORIES
GOODS FOR RESALE Inventories are reported on the Combined Balance Sheet at cost (average cost). The Agency uses the purchases method to account for inventories whereby purchases for resale are recorded at the time of purchase. The inventory reported on the balance sheet is equally offset by a reservation of fund balance which
-8-

CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
indicates that it does not constitute "available spendable resources" even though it is a component of net current assets.
GENERAL FIXED ASSETS
General fixed assets purchased 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 on 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 assets or materially extend the useful lives of the assets is not capitalized.
INTERFUND TRANSACTIONS
The Agency 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 financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS AND INVESTMENTS
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 the securities pledged shall be equal to not less than 110 percent of the 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:

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CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 3D. 1997

Note 2: DEPOSITS AND INVESTMENTS
(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,
(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 ofany public authority created by the laws ofthe 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 ofthe 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 balance was $292,468.12. The amounts of the 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 Agency or by the Agency's agent in the Agency's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Agency'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 Agency's name.)
The Agency's deposits are classified by risk category at June 30, 1997, as follows:

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CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30. 1997

Note 2: DEPOSITS AND INVESTMENTS

Risk Category

Bank Balance

1

$ 100,000.00

2

0.00

3

192.468.12

Total

$ 292.468.12

CATEGORIZATION OF INVESTMENTS At June 30, 1997, the carrying amount of the Agency's total investments was $526,274.01 and consisted entirely of funds in the Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services which are not required to be categorized since the Agency did not own any specific identifiable securities in the pool. The investment policy ofthe State of Georgia, Office of Treasury and Fiscal Services for the Local Government Investment Pool does not provide for investment in derivatives or similar investments.

Note 3: GENERAL FIXED ASSETS

The following is a summary of changes in the General Fixed Assets Account Group during the fiscal year:

Equipment

Balance July 1, 1996

$ 498,244.25

Additions

33.485.81

Balance June 30, 1997

$ 531.730.06

Note 4: RISK MANAGEMENT

The Agency 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 Agency has obtained commercial insurance for risk of loss associated with torts, assets and job related illness or injuries to employees. The Agency has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Agency's insurance coverage in any of the past three years.

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CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 4: RISK MANAGEMENT
The Agency has elected to self-insure for all losses related to natural disaster. In addition, the Agency has elected to self-insure for errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Agency has not experienced any losses related to these risks in the past three years.
The Agency is self-insured with regard to unemployment compensation claims. The Agency 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 Agency has not incurred any liabilities for unemployment compensation during the past two fiscal years.
NoteS: ON-BEHALFPAYMENTS
The Agency has recognized revenues and expenditures in the amount of $42,199.14 for health insurance contributions paid on the Agency's behalf by the following State Agency.
Georgia Department of Education Paid to the State Merit System of Personnel Administration For Health Insurance ofNon-Certified Personnel In the amount of$42,199.14
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 Agency believes that such disallowances, if any, will be immaterial to its overall fmancial position.
Nore7: RETIREMENTPLANS
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)
TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by Agency's 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 of the Agency who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The Agency makes monthly employer contributions to TRS at rates adopted by the
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CENTRAL SAVANNAH RIVER AREA

EXHIBIT "D"

REGIONAL EDUCATIONAL SERVICE AGENCY

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 7: RETIREMENT PLANS

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 and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Contribution

1997 1996 1995

100% 100% 100%

$ 203,914.66 $ 186,733.52 $ 159,875.54

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30, 1997

EXHIBIT nE"

ASSETS Cash and Cash Equivalents Accounts Receivable
Total Assets

FEDERAL PROGRAMS

OTHER PROGRAMS

TOTALS JUNE 30,1997 JUNE 30,1996

$

95,802,02

$

95,802,02 $

43,886,50

18,691,30 $ _---5.5,;00=7~.4~5

73,698,75

62,822.06

$ 114,493,32 $

55,007.45 $ 169,500,77 $ 106,708,56

Total Liabilities and Fund Equity

$ 114,493,32 $

55,007.45 $ 169,500,77 $ 106,708,56

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

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "F" COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 1997

FEDERAL PROGRAMS

OTHER PROGRAMS

TOTALS YEAR ENDED JUNE 30.1997 JUNE 30. 1996

REVENUES

State Funds Federal Funds

$ 824,731.00 $ 191.605.30

151,435.00 $

976.166.00 $ 1.123,244,80

191.605.30

150,356,61

Total Revenues

$ 1.016.336.30 $ 151,435.00 $ 1.167,771.30 $ 1,273,601.41

EXPENDITURES

Current

Instruction

$

Support Services

Pupil Services

Improvement of Instructional Services

General Administration

Maintenance and Operation of Plant

452,414,40
313,680.54 38.246.25 $
155,872.42 56,122.69

$ 151,435,00

452,414.40 $
313.680.54 189,681.25 155,872.42
56.122.69

418,308,05
293.306,76 357,728.58 147,895.79
56,362.23

Total Expenditures

$ 1.016.336.30 $ 151.435.00 $ 1.167.771.30 $ 1.273.601.41

Excess of Revenues over (under) Expenditures

$

0.00 $

0.00 $

0.00 $

0.00

FUND BALANCE JULY 1

0.00

0,00

0,00

0.00

FUND BALANCE JUNE 30

$

0.00 $

0.00 $

0.00$

..0...0..0...

See notes to the general purpose financial statements.

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE "1" SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 1997

FUNDING AGENCY PROGRAM/GRANT
Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America 1997 Grant
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools 1997 Grant Individuals with Disabilities Education Act Part B - Special Education Severely Emotionally Disturbed 1997 Grant
Total U. S. Department of Education
National Science Foundation Through University of Georgia Operation Tactics 1997 Grant Using Technology to Support and Communicate the Learning Framework 1997 Grant
Total National Science Foundation
OTHER FEDERAL ASSISTANCE
Defense, U. S. Department of Direct Department of Army National Science Center Cooperative Development and Implementation Agreement DABT1-96-2-01

CFDA NUMBER

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

94,004 $

6,700.00 $

6,700.00

84.186 $

21,200.00 $

21,200.00

* 84.027 $

146,714.00 167,914.00 $

146,714.00 167,914.00

47.076 $

4,948.16 $

47.076 $

7,043.14 11,991.30 $

4,948.16
7,043.14 11,991.30

$

5,000.00 $

5,000.00

Total Federal Financial Assistance

$ 191,605.30 $=====1=91=,6~0=5=.3=0

* This program has been defined as a major program on a statewide basis in accordance with OMB Circular A-133. Internal control and compliance testing for this program has been conducted at other organizational units of the State of Georgia.
The Agency did not provide Federal Assistance to any subrecipient.

See notes to the general purpose financial statements.

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CENTRAL SAVANNAH RIVER AREAREGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE "2" SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1997

AGENCYIFUNDING

GOVERNMENTAL FUNDTYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

GRANTS

Education, Georgia Department of

Other State Programs

Health Insurance

$

Regional Educational ServiceAgencies

Regional Leadership Academy

SeverelyEmotionally Disturbed

Supervision and Assessment of Student and

Beginning Teachers and Performance-

Based Certification

42,199,14 589,805,00
39,887,61 $
85,208.00

$ 824,731.00

CONTRACTS Education, GeorgiaDepartment of Implementation of Technology Training Sessions

151,435.00

TOTAL
42,199.14 589,805,00
39,887,61 824,731.00
85,208.00
151,435,00

$

757,099.75 $

976,166,00 $

1,733,265,75

See notesto the general purpose financial statements, - 17 -

CENTRAL SAVANNAH RIVER AREAREGIONAL EDUCATIONAL SERVICE AGENCY SCHEPULE OF SALARIES ANDTRAVEL
YEAR ENpEDJUNE30,1997

SCHEDULE "3"

PERSONNEL
ALFORD,DEBORAH C BALLARD,JOHNNY R BROWN,PHYLLIS BRUSNAHAN,REBECCA J CAlN,HELEN A CHEEK,MARK P CHEEK,MARK P COBB,MAXIE COLLINS,VALORIE F CORDY,HAYWARD ECHOLS,MARIE M FARMER,MARILYN C FIELDS,CONNIE T FINLEY,MIu.ER E FORD,CLAlRE MAUREEN FOREHAND,KATHLEEN FOUNTAlN,DEBORAH ANN FRAZIER,NANCY N GLOVER,SHANNON RENEE GODBEE,ESTHER GLOVER GORDON,ROBIN DYAN GRIFFIN,TRACEY J HALL,MARY E WOODS HANSON,PATRICIA HATFIELD,DONALD L HATHCOCK,MARSHAJORDAN HODGE,DONNA E HOPPER,TERRI M HULSEY,KIM S HUMPHRIES,BETTE LOUISE JOHNSON,DONNA S JONES,MICHAEL AUBREY KING,VlRGINIA LEE LEONARD,WILMA R MCNEELY,CYNTHIA G MITCHELL,L1SA M NAUS,DIANE C NELSON,TERRY L NELSON,TERRY L OLDFIELD,WANDA GODWIN PETERS,vONTRESSA DANIELS PIERCE,JOHNNIE MAE RUSSELL,CYNTHIA BOULANGE SAUNDERS,ANNE H SAUNDERS,ANNE H SAUNDERS,ANNE H SCOTT,LEE ANN SHORT,MICHAEL LEE SHORT,MICHAEL LEE SIZEMORE,VICKI K STEWART,PAMELA R STONE,CUMMY J STONE,L1NDA W SWANN,L1NDA B TAYLOR,LESTER C TINCHER,ARLENE TOBUREN,DAVID L

PROGRAM
SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS INSTRUCTION SPECIAL REVENUE FUND- OTHER PROGRAMS SUPPSRVS - IMPROV INSTR& ED MEDSRVS SPECIAL REVENUE FUND OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS SUPPORT SERVICES - PUPIL SERVICES SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SUPPORT SERVICESBUSINESS INSTRUCTION SPECIAL REVENUE FUND OTHER PROGRAMS SPECIAL REVENUE FUND OTHER PROGRAMS INSTRUCTION SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS INTERNAL SERVICES FUND SUPPSRVS IMPROV INSTR & EDMEDSRVS SPECIAL REVENUE FUND - OTHER PROGRAMS INTERNAL SERVICES FUND SPECIAL REVENUE FUND OTHER PROGRAMS SPECIAL REVENUE FUND~ OTHER PROGRAMS SPECIAL REVENUE FUND OTHER PROGRAMS INTERNAL SERVICES FUND SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SUPPSRVS - IMPROV INSTR & ED MEDSRVS SPECIAL REVENUE FUND - OTHER PROGRAMS SUPP SRVS- IMPROV INSTR & ED MEDSRVS SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND-OTHER PROGRAMS SUPPSRVS - IMPROV INSTR & ED MEDSRVS DIRECTOR GENERAL ADMINISTRATION SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SUPP SRVS - IMPROV INSTR & ED MEDSRVS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS SUPPORT SERVICES - BUSINESS INTERNAL SERVICES FUND SPECIAL REVENUE FUND - OTHER PROGRAMS SUPPSRVS IMPROV INSTR & ED MEDSRVS
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SALARIES

TRAVEL

$

8,683.34 $

3,121.00

28,278.40

30,485.18

29,288.96

63,205.32

8,386.62 8,253.38 62,637.36 40,822.54 24,880.84 44,962.34 45,425.04 37,933.38 8,783.40 42,136.30 4,688.50 9,483.38 9,583.34 22,354.82 27,752.70 35,844.00 8,446.96 25,087.08 45,580.08 38,969,56 19,272.00 42,068,56 9,561,58 9,683.40 25,087.08 45,180.00 35,337.56 29,422.50 8,027.80 37,630.08 36,713.07 13,490,25 57,029.16 26,729.67 9,075.52 57,029.16 70,522.08

20,782,10 31,602,60 31,602,72
6,319,56 13,478.26
8,883.38 1,466,68 29,329.08 32,044.08 9,083.40 63,205.32

28.78 311,00 765.75
296.50 1,824.10
821.38 20.15 11.00 1,293.59 2,875.14 42.50 104.55 565.70 1,857.91
1,526.87
11.15 269.05
67,50 215.75 131.40
117.50 1,218.00
637.59
1,448.38
161.41
1,586.77 2,610.75
232.77
4,723.15 56.22
3,257,08 2,526.00
75,81 1,621.00 2,188.00
2,324.24 1,861.50 1,158,10
4,427.64 101.25
119.84
17,33 31.50

CENTRAL SAVANNAH RIVER AREAREGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES ANDTRAVEL YEAR ENDED JUNE30, 1997

SCHEDULE "3"

PERSONNEL
TOBUREN,DAVID L . USRY,TRACEY J
VENEKLASEN,CLAY B WADLEY,SANDRA WALTON,SALLY K WEATHERFORD,FAITH C WILLIAMS,MARIE F WILLIAMS,MARY P WILSON,HAL L WILSON,WILLARD M JR YOUMANS,DEBORAH ANN
Accruals June30, 1996 June30, 1997

PROGRAM
SPECIAL REVENUE FUND - OTHER PROGRAMS SUPPSRVS- IMPROV INSTR & ED MEDSRVS INTERNAL SERVICES FUND SPECIAL REVENUE FUND - OTHER PROGRAMS SPECIAL REVENUE FUND - OTHER PROGRAMS GENERAL ADMINISTRATION SPECIAL REVENUE FUND-OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS SPECIAL REVENUE FUND- OTHER PROGRAMS INTERNAL SERVICES FUND SPECIAL REVENUE FUND - OTHER PROGRAMS

SALARIES

TRAVEL

$

$

28,329,00

19,272.00

7,761.92

43,898.79

18,430,08

6,699,50

7,745,49

28,061.68

43,407.00

28,449.38

2,339,79 522.15
148,50 219.63
83.00 207.97
1,811,50 121.50
1,338,79

$ 1,726,785.31 $

52,334.43

-118,863,66 129,368,46

-69.50 159,50

$ 1,737,290,11 $

52,424,43

See notesto the general purpose financial statements,

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