CENfRAL 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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
December 12,2000

Honorable Roy E. Barnes, 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
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, 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 ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control asrequired 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 ofand for the year ended June 30, 2000. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management of 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,
~-~s.se.llMW._HintLon 0.4~ 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, 2000

EXHIBIT nAn

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 Central Support Services Other Support Services
Capital Outlay
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1.1999
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 1,076,783.00 $ 993,072.43

2,310,992,00

890,939,63

$ 3,387,775,00 $ 1,884,012,06

$ 232,535,00 $ 239,202,39

66,990,00 1,109,106,00
175,295,00 224,182,00 254,328,00

68,207,80 1,035,645.95
162,D43,34 389,605,59
85,766,81

624,429,00

$ 2,686,865,00 $ 1,980,471,88

$ 700,910,00 $ -96,459,82

698,868,54

699,003,39

-12,64

FUND BALANCE JUNE 30, 2000

$ 1,399,765,90 $ 602,543,57

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories
Unreserved Undesignated

$ 18,485,14 $ 18,485,14
584,058,43
$ 602,543,57

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 986,280,00 $ 986,280,00

688,902,00

429,095.93

$ 1,675,182.00 $ 1,415,375,93

$ 595,562.00 $ 571,437,89

218,931,00 431,298,00 181,099,00
14,400,00 65,990,00 156,970,00 10,000,00
500,00

231,898,56 350,535,74 191,138,09
70,363,75

$ 1,674,750,00 $ 1,415,374,03

$

432,00 $

1,90

-433,37

0,00

200,00

$ 198.63 $ =======1,=90=

$

1,90

$

1,90

0,00

$=====1=.9=0

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "B" SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 2000

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed
CONTRACTS Education, Georgia Department of To Provide Current Hardware, Software, and Networking Technologies in the Regional Training Center To Provide Funding for the Project Manager for the Statewide Implementation of the Jason XII Project, a National Science Initiative To Provide Funding for the Operation of an Educational Technology Training Center

GENERAL FUND

SPECIAL REVENUE
FUND

$

80,000.00

46,854.39

651,419.00

$ 986,280.00

61,000.00 7,360.04
146,439.00
$ 993,072.43 $ 986,280.00

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "C" SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30. 2000

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Elementary and Secondary Education Act Title VI Innovative Education Program Strategies 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 To Provide Funding for the Operation of an Educational Technology Training Center

SPECIAL REVENUE
FUND

$

1,000.00

29,000.00 49,000.00

135,372.00

72,611.55 111,259.38
30,853.00
$ 429,095.93

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

Contract Literacy Trust Incorporated Through Georgia Department of Education Reading Rescue
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

$

48,585.00

169,082.00

12,258.00 38,751.92

906,156.36 -879,280.41

497,385.00 98,001.76

$ 890,939.63

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME
ADAMS,TRACEY J ALFORD,DEBORAH C BEAL,RICHARD R BELL,PAMALA A BIGGS,DENNIS R BOSTOCK,JAMES A BOYKIN,JEANNE B BRADY,VIRGINIA K BROWN,PHYLLIS CAIN,HELEN A CHEEK,MARK P COBB,MAXIE CORDY,HAYWARD DAVIS,TOWANDAT DRISDON,HARRIETT E ECHOLS,MARIE M FARMER,MARILYN C FIELDS,CONNIE T FINLEY,MILLER E FORD,CLAIRE MAUREEN FOREHAND,KATHLEEN FULLER,SHERYL GLOVER,SHANNON RENEE GODBEE,ESTHER GLOVER HANSON,PATRICIA HATFIELD,DONALD L HODGE,DONNA E HOPPER,TERRI M HULSEY,KIM S JENKINS,CHARLES C JENKINS,DEMETRIS JOHNSON,DONNA S JONES,MICHAEL AUBREY L'HEUREUX,DIANNE G LEONARD,WILMA R . LEVERETT,KATHYL MCNEELY,CYNTHIA G MITCHELL,L1SA M NELSON,TERRY L OLDFIELD,WANDA GODWIN PIERCE,JOHNNIE MAE RUSSELL,CYNTHIA BOULANGE SCARBORO-YOUMANS,STACIE SHORT,MICHAEL LEE SIMMONS,NELTRICIA SIZEMORE,VICKI K STEWART,MELVIN STEWART,WENDY J STONE,CUMMY J SWANN,LINDA B TAYLOR,LESTER C TOBUREN,DAVID L VENEKLASEN,CLAY B

TITLE CATEGORY
Support Services Secretary/Clerk Psycho-Ed ParaprolTeacher Aide Teacher Support Specialist Counseling Paraprofessional YOuth Apprenticeship Director Technology Specialist Psycho-Educational Teacher Technology Specialist Psycho-Educational Teacher Psycho-Educational Teacher Teacher Support Specialist Psycho-Ed Paraprofessional Director of Psycho-Ed Program Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional School Psychologist Crossroads Alt School Crossroads Alt School Finance & Business Service Mgr Grades 6-8 Combination Teacher Psycho-Ed Paraprofessional Technology Specialist Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Technology Specialist Psycho-Ed School Psychologist Technology Specialist Psycho-Ed Social Worker Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Technology Specialist Instructional Supervisor Psycho-Ed Spec Ed Specialist Staff Development Specialist Psycho-Educational Teacher Psycho-Ed Paraprofessional RESA Director Staff Development Specialist Psycho-Ed Paraprofessional Teacher Support Specialist Psycho-Educational Teacher Planning/Evaluation Personnel Psycho-Ed Paraprofessional Secretary Youth Apprenticeship Director Psycho-Ed Paraprofessional Psycho-Ed Paraprofessional Bookkeeper Technology Specialist Technology Director Technology Specialist
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SALARIES

TRAVEL

$ 33,104.04 $ 1,048.86

10,050.04

6.50

63,309.00

3,048.76

25,469,60

23,75

11,081.50

1,105.55

48,879.00

3,273.35

33,638.32

253.88

56,972.04

3,247.65

43,742.00

927.65

36,188.00

247.75

73,149.00

3,301.70

10,050.04

73,017.00

1,217.37

9,649.96

7,708.40

23.75

50,776.88

2,721.49

29,622.30

52,449.20

55,389.00

396.25

46,330.84

5,942.55

10,316.70

16,635.04

11,266.70

12,972.00

11,487,20

30,575.04

7,981.00

23,875.13

53,610.50

1,279.44

9,916.70

18,600.00

2,162.25

12,616.74

229.30

31,101.00

60,418.05

4,139.26

42,832.40

1,328.25

64,727.04

5,796.91

50,154.42

206.25

10,262.30

78,432.00

4,859.75

66,489.00

5,183.82

12,073.70

1,778.50

66,489.00

3,655,93

25,038.78

73,149.00

4,667.34

10,703,24

124.00

22,726.08

164.79

45,810.10

4,079.08

9,916.64

11,793.00

865,50

34,207.08

52.25

37,445.04

73,149.00

1,892.18

22,521.00

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME
WADLEY,SANDRA WAL TON,SALLY K WEATHERFORD,FAITH C WHITEHEAD,MARY WOODS WILLlAMS,MARIE F WILLlAMS,MARY P WILSON,HAL L WILSON,WJR YOUMANS,DEBORAH ANN
Accruals June 30,1999 June 30, 2000

TITLE CATEGORY
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

TRAVEL

$ 10,550.04 $

193.00

51,887.01

26,917.08

121.00

44,137.08

118.00

1,716.66

9,163.01

44,853.40

639.00

50,492.04

39,155.16

1,126.20

$ 2,118,738.26 $ 71,448.81

-134,585.94 134,368.55

-174.00 730.75

$ 2,118,520.87 $ 72,005.56

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