Management report, Central Savannah River Area Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXIIlBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 21, 1998

Governor ofthe State of Georgia Members ofthe General Assembly of Georgia Members ofthe State Board of Education
and Director and Members of the Central Savannah River Area Regional Educational Service Agency : Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose :financial statements ofthe State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Central Savannah River Area Regional Educational Service Agency. Accordingly, the :financial statements and compliance activities ofthe Central Savannah River Area Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the State of Georgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the :financial and compliance activities of the Central Savannah River Area Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the Central Savannah River Area Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

CLV:ds

Claude L. Vickers State Auditor

SELECTED FINANCIAL INFORMATION

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1998

EXHIBIT"A"

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
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$

944,030.00 $

758,297.76

948,475.63

1,028,944.26

$ 1,892,505.63 $ 1,787,242.02

$

225,256.00 $

233,340.39

60,203.00 788,560.63 163,932.00 216,620.00 238,139.00 275,000.00

63,948.27 844,041.52 166,332.41 340,021.58
88,856.46

$ 1,967,710.63 $ 1,736,540.63

$

-75,205.00 $

50,701.39

647,141.93

647,527.37

-295.32

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

895,686.00 $

892,386.00

166,806.00

180,105.70

$ 1,062,492.00 $ 1,072,491.70

$

522,590.00 $

519,442.76

254,478.00 46,071.04 173,442.00

251,505.40 55,372.18
181,702.81

64,468.00

62,327.03

$ 1,061,049.04 $ 1,070,350.18

$

1,442.96 $

2,141.52

679.96

0.00

FUND BALANCE JUNE 30, 1998

$

571,641.61 $

698,228.76

$

2,122.92 $

2,141.52

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories
Unreserved Undesignated

$

17,175.92

681,052.84

$

2,141.52

0.00

$

698,228.76

$

2,141.52

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance PSAT Exam Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACT Education, Georgia Department of Provide Technology and Support for Department Staff in the Use of the Technology Center - GSAM Funds

GENERAL FUND

SPECIAL REVENUE
FUND

$

42,677.50

165.00

620,167.00

$

892,386.00

85,208.00

10,080.26

$

758,297.76 $ ====8=9=2=,3=8=6.=00=

-2 -

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT "C"

Alternative School Program Contribution Jefferson County Board of Education
Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Audio Visual and Computer Repair Less: Cost of Goods Sold
Services Provided Shared Services Projects Boards of Education Burke County Columbia County Emanuel County Glascock County Jefferson County Jenkins County Lincoln County McDuffie County Taliaferro County Warren County Wilkes County
Other

GENERAL FUND

$

166,857.00

12,537.00 34,013.09
714,824.33 -516,023.17

44,265.00 142,732.00
55,788.46 19,565.75 33,315.00 15,519.00 71,471.91 40,096.00 2,035.00 39,490.88 18,115.00 134,342.01

$ 1,028,944.26

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ALFORD.DEBORAH C

Psyi:.h-Ed Parapro/Teacher Aide

$

10,445.86

BELL.PAMALA A

Counseling Parapro

19,651.70 $

58.50

BRADY,VIRGINIA K

Technology Specialist

46,826.04

343.02

BROWN.PHYLLIS

Psycho-Educational Teacher

36,173.99

1,527.50

BRUSNAHAN,REBECCA J

Grades 6-8 Teacher

5,131.00

BYERS,BRANDI L

Technology Specialist

7,473.86

CAIN.HELEN A

Psycho-Educational Teacher

31,866.54

226.00

CHEEK,MARK P

Teacher Support Specialist

66,653.04

3,934.13

COBB,MAXIE

P~ych-Ed Parapro/Teacher Aide

12,133.40

COLLINS,VALORIE F

Psych-Ed Parapro/Teacher Aide

2,909.77

CORDY,HA YWARD

Director of Psycho-Ed Program

65,480.04

1,591.40

ECHOLS,MARIE M

School Psychologist

44,926.34

2,666.55

FARMER,MARILYN C

Crossroads Alt School Teacher

26,981.00

50.25

FIELDS,CONNIE T

Crossroads Alt School Teacher

47,699.40

161.57

FINLEY,MILLER E

Finance/Business Service Mgr

50,245.08

400.20

FORD,CLAIRE MAUREEN

Grades 6-8 Teacher

40,998.34

3,290.29

FOREHAND,KATH LEEN

Psych-Ed Parapro/Teacher Aide

9,383.38

FOUNTAIN.DEBORAH ANN

Psycho-Ed Social Worker

7,129.56

GIVENS.BETTY J

Psycho-Educational Teacher

22,165.00

GLOVER.SHANNON RENEE

Psych-Ed Parapro/Teacher Aide

11,180.62

142.64

GODBEE,ESTHER GLOVER

Psych-Ed Parapro/Teacher Aide

10,350.00

259.70

GORDON,ROBIN DYAN

Psycho-Educational Teacher

2,411.08

GRIFFIN,TRACEY J

Psycho-Educational Teacher

30,928.54

118.00

HANSON,PATRICIA

Psych-Ed Parapro/Teacher Aide

9,283.40

167.50

HATFIELD,DONALD L

Technology Specialist

26,593.08

210.50

HATHCOCK.MARSHA JORDAN

Technology Specialist

4,621.43

65.00

HODGE,DONNA E

Psycho-Ed School Psychologist

44,879.11

1,778.39

HOPPER,TERRI M

Technology Specialist

20,429.04

253.94

HULSEY.KIM S

Psycho-Ed Social Worker

47,811.90

2,064.14

HUMPHRIES,BETTE LOUISE

Psych-Ed Parapro/Teacher Aide

1,650.00

JENKINS,DEMETRIS

Psych-Ed Parapro/Teacher Aide

7,382.50

JOHNSON,DONNA S

Psych-Ed Parapro/Teacher Aide

11,283.38

187.70

JONES,MICHAEL AUBREY

Technology Specialist

26,593.08

("

KELLY,TOWANDA T

Psych-Ed Parapro/Teacher Aide

4,556.86

LEONARD.WILMA R

Psycho-Ed Spec Ed Specialist

39,100.00

2,263.56

MCNEELY,CYNTHIA G

Psycho-Educational Teacher

36,952.00

216.45

MITCHELL,LISA M

Psych-Ed Parapro/Teacher Aide

9,193.58

267.00

NAUS,DIANE C

Technology Specialist

43,141.08

NELSON,TERRY L

Teacher Support Specialist

59,536.30

4,771.95

O'KEEFE,KATHLEEN H

Teacher Support Specialist

48,830.58

2,189.88

OLDFIELD,WANDA GODWIN

Staff Development Specialist

60,136.08

2,983.91

PATRICK.JUDY L

Psycho-Educational Teacher

7,699.42

255.10

PETERS,VONTRESSA DANIELS Psycho-Educational Teacher

5,094.26

PIERCE,JOHNNIE MAE

Psych-Ed Parapro/Teacher Aide

9,766.68

1,566.77

RUSSELL,CYNTHIA BOULANGE Teacher Support Specialist

60,136.08

3,195.47

SAUNDERS,ANNE H

RESA Director

75,135.96

2,670.25

SCOTT,LEE ANN

School Psychologist

4,156.42

SHORT,MICHAEL LEE

Planning/Evaluation Personnel

66,653.04

1,859.75

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
SIMMONS,NELTRICIA SIZEMORE,VICKI K STONE,CUMMY J SWANN,LINDA B TAYLOR,LESTER C TINCHER,ARLENE TOBUREN,DAVID L USRY,TRACEY J VENEKLASEN,CLAY B WADLEY,SANDRA WALTON,SALLY K WEATHERFORD,FAITH C WHITEHEAD,MARY WOODS WILLIAMS.MARIE F WILLIAMS,MARY P WILSON.HAL L WILSON,WJR YOUMANS,DEBORAH ANN
Accruals June 30, 1997 June 30, 1998

TITLE CATEGORY
Psych-Ed Paraprorreacher Aide Secretary Psych-Ed Paraprorreacher Aide Bookkeeper Technology Specialist Psych-Ed Paraprorreacher Aide Technology Director Support Serv Secretary/Clerk Technology Specialist Psych-Ed Paraprorreacher Aide Psycho-Educational Teacher General Admin Secretary/Clerk Psycho-Ed School Sec/Clerk Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Rehabilitation Counselor Technology Specialist Psych-Ed Paraprorreacher Aide

SALARIES

$

4,105.26

17,937.20

10,342.18 $

31,029.00

33,967.08

9,766.68

66,653.04

30,029.04

20,429.04

9,127.78

47,220.28

19,536.00

38,095.00

9,506.60

8,971.90

34,745.70

45,802.08

32,994.44

$ 1,810,017.14 $

-129,368.52 126,349.42

TRAVEL
425.55 127.76
555.82 176.77
602.20
1,370.00 1,326.25 46,321.36 -159.50
260.90

$ 1,806,998.04 $===46=,4=2=2=.7=6

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