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MANAGEMENT REPORT CHATTAHOOCHEE-FLINT REGIONAL 
EDUCATIONAL SERVICE AGENCY AN 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 
 
 CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
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 
 
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
SECTION ID CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 w. RUSSELL HINTON 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
December 2, 1999 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board ofEducation 
and Director and Members ofthe Chattahoochee-Flint 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 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 Chattahoochee-Flint Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Chattahoochee-Flint Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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 Chattahoochee-Flint 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 ofthe Chattahoochee-Flint 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, 
~w.4~ Russell W. Hinton State Auditor 
RWH:gp 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 CHATTAHOOCHEE-FLINT 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 Student Transportation Services Other Support Services 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
FUND BALANCE JULY 1, 1998 
Adjustments 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
$ 874,590.00 $ 884,945.47 
 
434,664.50 
 
562,603.29 
 
$ 1,309,254.50 $ 1,447,548.76 
 
$ 46,257.80 
 
$ 390,298.00 554,599.00 141,466.00 60,941.00 183,841.00 
 
367,976.21 494,858.38 169,558.00 
50,801.99 165,087.57 
 
$ 1,331,145.00 $ 1,294,539.95 
 
$ -21,890.50 $ 153,008.81 
 
429,364.70 
 
448,808.27 
 
-227.42 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 85,208.00 $ 84,904.58 1,475,318.00 1,309,182.18 
$ 1,560,526.00 $ 1,394,086.76 
 
$ 251,396.00 $ 243,851.26 
 
418,399.00 111,136.00 160,807.00 50,297.00 21,200.00 25,800.00 521,492.00 
 
262,634.97 209,599.74 151,616.73 
33,736.35 21,499.89 26,572.00 595,139.03 
 
$ 1,560,527.00 $ 1,544,649.97 
 
$ 
 
-1.00 $ -150,563.21 
 
202,488.39 
 
151,411.77 
 
-82,031.64 
 
FUND BALANCE JUNE 30, 1999 
 
$ 407,246.78 $ 601,817.08 
 
$ 120,455.75 $=.....,...84....,8._,5,..6 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Programs Inventories 
Unreserved Undesignated 
 
$ 20,348.08 581,469.00 
$ 601,817.08 
 
$ 
 
848.56 
 
0.00 
 
$ =-==84=8=.5=6 
 
-1 - 
 
 CHATTAHOOCHEE-FLINT 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 . Health Insurance Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification 
OTHER Education, Georgia Department of Reimbursement for Consultant's Office Space 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
79,940.38 
 
8,015.09 
 
794,590.00 
 
$ 
 
84,904.58 
 
2,400.00 
 
$ 884,945.47 $ ==8=4=,9=0=4.=58= 
 
-2- 
 
 CHATTAHOOCHEE-FLINT 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 Elementary and Secondary Education Act Title I Migrant Education 
Health and Human Resources, U.S. Department of. Through Georgia Department of Education Comprehensive School Health Programs to Prevent the Spread of HIV and Other Important Health Issues 
CONTRACTS Education, U.S. Department of Through Georgia Department of Education Elementary and Secondary Education Act Title I Grants to Local Education Agencies Capital Expenses 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
314,749.86 
 
942,162.32 
 
900.00 
 
15,924.70 35,445.30 
 
$ ======1'3.0.9.=1:':::::18=2=.1=8 
 
-3- 
 
 CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE 
.YEAR ENDED JUNE 30, 1999 
 
EXHIBIT "D" . 
 
Indirect Cost Special Revenue Fund 
Interest Earned Sales and Services  
Audio Visual Repairs Less: Cost of Goods Sold 
Services Provided Shared Services Projects Various Sources 
Workshop Fees Other 
 
GENERAL FUND 
 
$ 
 
9,649.43 
 
16,786.90 
 
25,039.56 -16,987.54 
 
500,401.69 12,184.13 15,529.12 
 
$ ===5=62::!:,6=0=3=.2=9 
 
-4- 
 
 CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999 
 
EXHIBIT"E" 
 
NAME 
AFFOLTER, DIANE W. ANDERSON, JAY M. BAILEY, GLORIA N. BARRETT, STEVE R. BYRD, ARLENE W. CARTER, NORMAN K. COLLINS, EMILY C. CURTIS, PHILIP J. JR. DAVIS, WILLIAM E. EXUM DE GONZALEZ, E. GAIL FISHER, MARSHA M. GONZALEZ, JAVIER 
GRACIA, JOSE L. 
GRANT, JOHN R. Ill HALL, CHARLOTTE R. HECKATHORN, DIANNE 
HOWELL, L. GAIL 
HUNT, LENA MAE KENNEDY, WAYNER. KENNON, CAROLW. KILBRIDGE-BISCHOFF, MARTHA LEE-TARVER, ALEADA MARTIN, SHARON MCCORKLE, BARBARA A. 
MOATES, BARBARA L. 
MOORE, ROBERT M. PLESS, GRACE P. REYES, BELINDA REYES, SYLVIA SMITH, BETTY I. SMITH, BILLIE SUE STREETMAN, REBECCA A. VALVERDE-JENSEN, AMY VALVERDE-JENSEN, MIGUEL WALKER, F. MEREDITH WHITTEN, THOMAS M. 
WILLIAMS, PATRICIA L. 
WRIGHT, LEE 
Accruals June 30, 1998 June 30, 1999 
 
TITLE CATEGORY 
 
SALARIES 
 
School Psychologist 
 
$ 
 
Plant Operations Technician 
 
Instructional Supervisor 
 
Youth Apprenticeship Coordinator 
 
Secretary 
 
Instructional Supervisor 
 
Instructional Supervisor 
 
Instructional Supervisor 
 
Plant Operations Technician 
 
School Psychologist 
 
Instructional Supervisor 
 
Migrant Ed. Adolescent Outreach 
 
Migrant Ed. Recruiter 
 
Instructional Supervisor 
 
Migrant Ed. Secretary 
 
School Psychologist 
 
Secretary 
 
Custodial Personnel 
 
Plant Operations Technician 
 
School Psychologist 
 
Migrant Ed. Teacher 
 
School Psychologist 
 
Special Education Specialist 
 
Support Services Secretary 
 
Title I Director/Migrant Ed. Director 
 
School Psychologist 
 
Finance & Business Service Manager 
 
Migrant Ed. Paraprofessional 
 
Migrant Ed. Secretary 
 
Gystc Coordinator 
 
Instructional Supervisor 
 
Migrant Ed. Secretary 
 
Migrant Ed. Teacher 
 
Migrant Ed. Recruiter 
 
Director 
 
School Improvement Specialist 
 
Secretary 
 
School Psychologist 
 
48,286.46 $ 937.30 
59,887.70 48,232.58 14,759.96 45,327.96 68,974.67 61,387.70 33,240.00 43,050.22 46,007.20 43,925.52 
9,580.55 48,232.58 17,612.50 
4,462.04 11,370.00 4,368.00 33,600.00 42,550.22 28,116.00 24,610.80 47,780.10 23,040.00 71,829.60 28,661.76 31,560.00 
1,922.00 6,396.00 37,481.64 10,169.55 5,883.84 28,130.40 19,875.96 81,000.00 72,400.49 16,626.64 49,814.24 
 
$ 1,271,092.18 $ 
 
-5,694.33 13,782.08 
 
TRAVEL 
2,058.57 
1,458.62 7,399.46 
66.00 3,182.50 3,144.98 2,212.97 
152.75 2,962.28 2,599.38 6,369.06 3,323.05 3,572.29 
452.32 
30.00 
44.00 893.25 2,343.75 842.25 2,352.11 
5,315.36 1,315.43 
350.25 221.25 
5.75 1,611.50 
250.00 1,858.75 4,515.62 4,373.65 3,246.12 
91.00 3,143.28 
71,757.55 
 
$ 1,279,179.93 $ ====7=1=7,=5=7=55= 
 
-5- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 1999 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-8724-97-01 FS-8724-98-01 
 
Further Action Not Warranted Unresolved-See Corrective Action/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8724-98-01 
 
No efforts are being made at this time to establish a General Fixed Assets Account Group. It is our belief that it is not cost beneficial to do so. 
 
 SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS 
 
 CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY 
SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1999 
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8724-99-01 
The Chattahoochee-Flint Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory of equipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.