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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-