Management report, Chattahoochee-Flint Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000

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 ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 22, 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 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 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 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 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 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,
.lb.~
Ru sell W. Hinton State Auditor
RWH:jb

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. 2000

EXHIBIT "A"

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$

20,971.93

778,409.78

$ 799,381.71

-1-

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Health Insurance Regional Educational Service Agencies

GENERAL FUND

$

80,000,00

7,809,07

806,979.00

$

894,788.07

- 2-

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

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
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

$

236,164,88

1,338,711.42

495,099,04 19,509.20
2,089,484.54

- 3-

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

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

$

43,694.10

17,519.11

22,455.35 -12,039.45

513,650.16 17,870.00 11,310.08

$

614,459.35

-4-

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME

TITLE CATEGORY

AFFOLTER, DIANE W. BAILEY, GLORIA N. BARRETT, STEVE R. BENTLEY, BETTY J. BYRD, ARLENE W. CARTER, NORMAN K. COLLINS, EMILY C. CURTIS, PHILIP J. JR. DANIELS, MADELINE H. DAVIS, WILLIAM E. EXUM DE GONZALEZ, E. GAIL FISHER, MARSHA M. GONZALEZ, JAVIER GARCIA, GONZALO GRACIA, JOSE L. GRANT, JOHN R. III HALL, CHARLOTTE R. HANEY, ANDREW S. HOWELL, L. GAIL HUNT, LENA MAY KENNEDY, WAYNE R. KENNON, CAROL W. KILBRIDGE-BISCHOFF, MARTHA LARSEN, LYNN P. LEE-TARVER, ALEADA MARTIN, SHARON MCCORKLE, BARBARA A. MOATES, BARBARA L. MOORE, ROBERT M. MURRAY, MELODY S. PAGE, LINDA D. PLESS, GRACE P. RAVEN, MILTON A. REYES, SYLVIA RIOUX, PETER J. THOMAS, DAVID E. THORNTON, MARY J. VALVERDE-JENSEN, AMY VALVERDE-JENSEN, MIGUEL WALKER, F. MEREDITH WHITTEN, THOMAS M. WILLIAMS, PATRICIA L. WILSON, JUANITA G. WRIGHT, LEE

School Psychologist Instructional Supervisor Youth Apprenticeship Coordinator Layboard Member Secretary Instructional Supervisor Instructional Supervisor Instructional Supervisor Layboard Member Plant Operations Technician School Psychologist Instructional Supervisor Migrant Ed. Adolescent Outreach Migrant Ed. Recruiter Migrant Ed. Recruiter Instructional Supervisor Migrant Ed. Secretary Layboard Member Secretary Custodial Personnel Plant Operations Technician School Psychologist Migrant Ed. Teacher GYSTC Coordinator School Psychologist Special Education Specialist Support Services Secretary Title I Director/Migrant Ed. Director School Psychologist Reading Specialist Reading Specialist Finance & Business Service Manager Layboard Member Migrant Ed. Secretary Plant Operations Technician Layboard Member Layboard Member Migrant Ed. Teacher Migrant Ed. Recruiter RESA Director School Improvement Specialist Secretary Layboard Member School Psychologist

Accruals June 30, 1999 June 30, 2000

SALARIES

TRAVEL

$

8,121.48

5,012.52

64,060.78 $

150.00

17,024,00

47,141.04

83,767.38

63,689.09

500.00

34,584.00

47,587.38

65,653.99

47,896.80

6,079.32

19,276.13

64,060.78

20,218.41

400.00

11,204.70

4,400.00

34,980.00

46,612.38

30,432.96

46,312.08

28,588.40

54,139.80

25,440.00

74,452.80

29,817.76

46,243.75

42,597.35

33,824.00

550.00

13,545.00

13,750.00

350.00

350.00

17,285.40

11,143,10

84,240.00

76,495.20

16,605.06

250.00

52,030.80

5,924.80
10.00 3,196.50 3,862.99 2,482.05
198.00 3,228.25 1,996.24 7,270.14 1,646.75 6,449.55 2,984.60
458.40
34.75
44.00 1,328.82 1,873.25 3,383.31
454.75 1,900.36
34.50 5,126.65 1,822.38 1,402.16 2,270.75
261.97
56.00 104.50
1,587.14 2,547.55 7,070.26 4,954.37
91.00
3,289.87

$ 1,390,863.64 $

79,346.61

-13,782.08 17,228.22

$ 1,394,309.78 $

79,346.61

-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, 2000

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8724-98-01 FS-8724-99-01

Further Action Not Warranted Unresolved-See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8724-99-01

I concur with this finding. At the present time we do not intend to address this issue.

SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8724-00-01
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 ofthe 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 ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment 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.