:r 11 1ZtJo R.I ~'J-(;i ( >1 'llf 1-qg 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 - 1- 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 -3- 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 -4- 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 -5-