Management report, Central Savannah River Area Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY
. I
~ ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1999

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

EXHIBITS

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 FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

RussELL W. HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 13, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members of the Central Savannah River Area Regional Educational Service Agency Board ofControl
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 of Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1999, 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 cont~ 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, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement o(the Central Savannah River Area Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~u,eew~ Russell W. Hinton State Auditor
RWH:gp

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, 1999

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, 1998
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 1,051,950.00 $ 985,486.71 1,186,580.00 820,286.03
$ 2,238,530.00 $ 1,805,772.74

$ 220,260.00 $ 223,504.90

63,460.00 1,037,378.00
140,176.00 228,306.00 247,507.00 400,052.22

64,117.44 944,229.30 125,019.52 217,511.05 230,615.90

$2,337,139.22 $1,804,998.11

$ -98,609.22 $

774.63

698,626.24 698,228.76

-199.34

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 959,387.00 $ 959,387.00 312,734.00 202,348.37
$1,272,121.00 $1,161,735.37

$ 498,542.00 $ 494,959.12

274,293.00 237,214.00 201,340.00

277,035.32 132,095.37 201,976.61

60,732.00

57,810.47

$1,272,121.00 $1,163,876.89

$

0.00 $ -2,141.52

2,142.11

2,141.52

-0.59

FUND BALANCE JUNE 30, 1999

$ 599,817.68 $ 699,003.39

$ 2,141.52 $======o=.o=o

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 19,335.52 679,667.87

$

0.00

0.00

$ 699,003.39

$ ======o=.o=o

-1 -

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30.1999

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Charter Schools Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACTS 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

$

80,000.00

5,000.00

46,487.50

639,031.00

$ 959,387.00

85,208.00

129,760.21 $ 985,486.71 $ 959,387.00

-2-

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30, 1999

EXHIBIT "C"

AGENCY/FUNDING
GRANTS Education, U.S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Severely Emotionally Disturbed
CONTRACTS Education, U.S. Department of Through Georgia Department of Education To Position the Contractor as the Department's Agent to Disperse Funds as Directed by the Department's Leadership Academy To Position the Contractor as the Department's Agent to Disperse Funds as Directed by the Department's School Improvement Division

SPECIAL REVENUE
FUND

$

29,000.00

122,592.00

48,740.62 2,015.75

$ 202,348.37

-3-

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1999

EXHIBIT 0 D0

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 Various Sources
Other

GENERAL FUND

$

162,527.00

12,209.00 38,780.83

713,620.04 -737,789.53

502,923.00 128,015.69

$ ===8=20=,2=8=6=.0=3

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
ADAMS,TRACEY J ALFORD,DEBORAH C BELL.PAMALA A BIGGS.DENNIS R BOYKIN.JEANNE B BRADY.VIRGINIA K BRAGG.SUSAN BROWN.PHYLLIS CAIN,HELEN A CHEEK.MARK P COBB.MAXIE CORDY.HAYWARD ECHOLS,MARIE M FARMER.MARILYN C FIELDS.CONNIE T FINLEY.MILLER E FORD.CLAIRE MAUREEN FOREHAND.KATHLEEN FULLER.SHERYL GIVENS.BETTY J GLOVER.SHANNON RENEE GODBEE.ESTHER GLOVER GOOLSBY,BRANDON S GRIFFIN,TRACEY J HANSON.PATRICIA HATFIELD.DONALD L HODGE,DONNA E HOPPER.TERRI M HULSEY.KIM S JENKINS.DEMETRIS JOHNSON,DONNA S JONES,MICHAEL AUBREY KELLY.TOWANDA T LEONARD.WILMAR MCNEELY,CYNTHIA G MITCHELL.LISA M NAUS,DIANE C NELSON.TERRY L O'KEEFE,KATHLEEN H OLDFIELD,WANDA GODWIN PIERCE.JOHNNIE MAE RUSSELL.CYNTHIA BOULANGE SAUNDERS,ANNE H SCARBORO-YOUMANS,STACIE SHORT.MICHAEL LEE SIMMONS,NELTRICIA SIZEMORE.VICKI K STEWART,WENDY J STONE,CUMMY J SWANN,LINDA B TAYLOR.LESTER C

TITLE CATEGORY

SALARIES

Support Services Secretary/Clerk

$

31,831.08 $

Psycho-Ed Parapro/Teacher Aide

10,062.20

Counseling Paraprofessional

20,615.92

Youth Apprenticeship Director

54,250.08

Psycho-Educational Teacher

26,206.59

Technology Specialist

48,087.40

Psycho-Ed Paraprofessional

2,887.90

Psycho-Educational Teacher

36,959.29

Psycho-Educational Teacher

33,958.84

Teacher Support Specialist

70,310.04

Psycho-Ed Paraprofessional

10,200.22

Director of Psycho-Ed Program

70,092.00

School Psychologist

47,663.40

Crossroads '

27,951.00

Crossroads

50,396.18

Finance & Business Service Mgr

53,259.00

Grades 6-8 Combination Teacher

43,490.70

Psycho-Ed Paraprofessional

9,833.34

Technology Specialist

5,392.92

Psycho-Educational Teacher

4,433.00

Psycho-Ed Paraprofessional

11,030.74

Psycho-Ed Paraprofessional

12,322.50

Technology Specialist

1,354.38

Psycho-Educational Teacher

5,222.84

Psycho-Ed Paraprofessional Technology Specialist

~-"-",,~

10,906.68

._,-_,_~- 28,422.00

Psycho-Ed School Psychologist

50,607.90

Technology Specialist

21,301.94

Psycho-Ed Social Worker

51,137.80.

Psycho-Ed Paraprofessional

16,476.50

Psycho-Ed Paraprofessional

12,100.04

Technology Specialist

29,905.00

Psycho-Ed Paraprofessional

9,135.26

Psycho-Ed Spec Ed Specialist

41,596.72

Psycho-Educational Teacher

42,748.72

Psycho-Ed Paraprofessional

9,313.71

Technology Specialist

41,919.24

Teacher Support Specialist

64,592.04

Teacher Support Specialist

70,310.04

Staff Development Specialist

63,432.00

Psycho-Ed Paraprofessional

10,910.00

Teacher Support Specialist

63,432.00

Director

78,432.00

Psycho-Educational Teacher

20,031.01

Planning/Evaluation Personnel

70,310.04

Psycho-Ed Paraprofessional

9,679.27

Secretary

20,186.10

Psycho-Ed Paraprofessional

7,916.70

Psycho-Ed Paraprofessional

10,368.45

Bookkeeper

32,831.04

Technology Specialist

36,005.04

-5-

TRAVEL
658.43
4,219.34
28.25 747.31 3,651.99 1,312.51 2,872.46
31.00 86.70 622.15 5,007.47
34.53
12.00 935'.70
12.00 728.92 2,715.55 159.95
1,654.50
5,509.62 3,161.23 2,670.77 1,620.75 1,936.00 2,939.26 2,878.92
158.53 23.11 90.50

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
TINCHER.ARLENE TOBUREN,DAVID L 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, 1998 June 30, 1999

TITLE CATEGORY
Psycho-Ed Paraprofessional Technology Director Technology Specialist Psycho-Ed Paraprofessional Psycho-Educational Teacher General Admin Secretary/Clerk Psycho-Ed School Sec/Clerk Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Rehabilitation Counselor Technology Specialist Psycho-Ed Paraprofessional

SALARIES

$

1,650.00

70,310.04

21,655.08

9,784.96

47,942.90 $

20,708.04

43,375.00

10,216.64

9,623.54

37,830.74

48,550.08

33,532.66

$ 1,966,998.48 $

-126,349.42 134.585.94

TRAVEL
22.50 108.50 48.00
184.50 167.68 1,096:40 48,107.03 -260.90 174.00

$ 1,975,235.00 $ ===48=,0=2=0=.13...,

-6-