Management report, Central Savannah River Area Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001

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

Page

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHffiITS

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-X400
November 27,2001

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 ofour audit ofthe 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, 2001, 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 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 ofand for the year ended June 30, 2001. 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 of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,


RWH:gp
"

R sell W. Hinton 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, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES
State Funds Federal Funds Other Funds
Total Revenues

$ 1,108,832.00 $ 1,218,761.18

422,572.00

921.465.91

$ 1,531.404.00 $ 2,140,227.09

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media 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, 2000

$ 112,335.00

70,632.00 $ 70,983.29
962,106.00 1,064,694.38

186,771.00 226,348.00 242,688.00

232,286.97 372,136.52
63,965.18

638,852.00

13,548.00

$ 2.439,732.00 $ 1,817,614.34

$ -908,328.00 $ 322,612.75

602,540.20

602,543.57

Adjustments

FUND BALANCE JUNE 30, 2001

$ -305,787.80 $ 925,156.32

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 979,335.00 $ 979,335.00

627,127.00

316,592.00

$ 1,606.462.00 $ 1,295,927.00

$ 685,846.00 $ 681,084.22

400,182.00 108,535.00 158,188.00
14,400.00 71,841.00 156,970.00 10,000.00
500.00

331,575.11
162,371.37
71,898.20 49,000.00

$ 1,606.462.00 $ 1,295,928.90

$

0.00 $

-1.90

1.90

1.90

-0.03

$

1.87 $ .....=......0..0:;0~

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 21,826.09
903,330.23
$ 925,156.32

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30. 2001

EXHIBIT "B"

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

GENERAL FUND

SPECIAL REVENUE
FUND

$ 80.000.00 55.245.02
751.189.00 $ 979.335.00

58.876.90 180,810.30
92,639.96 $ 1.218.761.18 $ 979,335.00


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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "C"

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 School Improvement Division

SPECIAL REVENUE
FUND

.$

4,000.00

29,000.00 49,000.00

134,592.00

100,000.00
$ 316,592.00


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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "D"

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

$

9,696.39

41,492.40

1,597,319.59 -1,117,610.51

311,048.95 79,519.09

$ 921,465.91



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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
ADAMS,TRACEY J ALFORD,DEBORAH C BEAL,RICHARD R BECKWORTH,MELISSA ANN BELL,PAMALA A BOSTOCK,JAMES A BOYKIN,JEANNE B BRADY,VIRGINIA K BROWN,PHYLLIS CAIN,HELEN A CHASE,REBECCA H CHEEK,MARK P COBB,MAXIE CORDY, HAYWARD DAVIS,DEBORAH M DAVIS,TOWANDA T DIXON,AMY C DRISDON,HARRIETI E ECHOLS,MARIE M FARMER,MARILYN C FIELDS,CONNIE T FINLEY,MILLER E FORD,CLAIRE MAUREEN FOREHAND,KATHLEEN GLOVER,SHANNON RENEE GODBEE,ESTHER GLOVER HANSON,PATRICIA HATFIELD,DONALD L HOPPER,TERRI M HULSEY,KIM S JENKINS,CHARLES C JENKINS,DEMETRIS JOHNSON,DONNA S JONES,MICHAEL AUBREY LHEUREUX,DIANNE G LEONARD,WILMA R LEVERETI,KATHY L MCNEELY,CYNTHIA G MILLER,DEBBIE K MITCHELL,L1SA M NELSON,TERRY L OLDFIELD,WANDA GODWIN PIERCE,JOHNNIE MAE RUSSELL,CYNTHIA BOULANGE SCARBORO-YOUMANS,STACIE SIMMONS,NELTRICIA SIZEMORE,VICKI K STEWART,MELVIN STEWART,WENDY J STONE,CUMMY J SWANN,L1NDA B TAYLOR,LESTER C

TITLE CATEGORY
Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Teacher Support Specialist Technology Specialist Counseling Parapro Technology Specialist Psycho-Educational Teacher Technology Specialist Psycho-Educational Teacher Psycho-Educational Teacher Secretary Teacher Support Specialist Psych-Ed ParaprolTeacher Aide Director of Psycho-Ed Prog Finance/Business Service Mgr Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide School Psychologist Crossroads Alt School Teacher Crossroads Alt School Teacher Finance/Business Service Mgr Grades 6-8 Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Technology Specialist Technology Specialist Psycho-Ed Social Worker Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Technology Specialist Instructional Supervisor Psycho-Ed Spec Ed Specialist Staff Development Specialist Psycho-Educational Teacher Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide RESA Director Staff Development Specialist Psych-Ed ParaprolTeacher Aide Teacher Support Specialist Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Secretary Youth Apprenticeship Director Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Bookkeeper Technology Specialist
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SALARIES

TRAVEL

$

34,097.04 $

960.47

10,610.04

230.56

68,305.08

3,991.74

6,272.00

28,051.22

12.04

51,194.04

2,625.20

5,100.50

61,141.08

2,376.48

44,790.24

1,406.00

37,420.40

21,131.00

845.98

75,159.00

3,125.71

1,683.34

6,374.17

109.76

31,156.65

692.05

10,200.06

24,638.35

11,970.13

52,527.34

2,450.93

31,349.56

68,638.88

14,262.51

130.28

7,803.50

10,745.84

11,751.74

13,612.76

29.68

12,125.54

15,746.04

25,497.00

55,291.70

877.86

12,197.54

3,120.00

14,742.58

2,505.50

32,034.00

68,305.08

3,303.61

7,167.68

66,490.08

2,719.38

51,125.54

22,270.00

43.12

8,848.44

93,528.14

4,875.91

68,305.08

2,572.11

11,801.04

1,663.20

68,305.08

2,417.60

15,898.09

11,156.98

1,119.51

59,535.00

2,849.73

10,335.86

16.52

11,758.23

775.88

35,233.08

77.88

38,568.00

,
CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2001

EXHIBIT "E"

NAME
TOBUREN,DAVID L VENEKLASEN,CLAY B WADLEY,SANDRA WALTON,SALLY K WEATHERFORD,FAITH C WHITEHEAD,MARY WOODS WILLlAMS,MARY P WILSON,HAL L WILSON, WILLARD JR YOUMANS,DEBORAH ANN
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Technology Director Technology Specialist Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher General Admin Secretary/Clerk Psycho-Ed School Sec/Clerk Psych-Ed ParaprolTeacher Aide Rehabilitation Counselor Technology Specialist Psych-Ed ParaprolTeacher Aide
.

SALARIES

TRAVEL

$

75,159.00 $

1,061.13

25,497.00

10,610.04

52,180.76

155.08

27,725.04

272.68

43,144.08

117.89

1,213.32

49,313.81

861.28

52,007.04

38,770.35

2,546.17

$ 1,936,112.22 $ 48,699.41

-134,368.55 108,370.36

-730.75 131.32

$ 1,910,114.03 $ 48,099.98

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