Management report, Coastal Plains Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

COASTAL PLAINS 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 OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 13, 1998

Governor of the State of Georgia Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Coastal Plains Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose fmancial statements of the 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, 1998, we have performed certain audit procedures at the Coastal Plains Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Coastal Plains 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 Coastal Plains Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the Coastal Plains Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
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SELECTED FINANCIAL INFORMAnON

COASTAL PLAINS 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 30,1998

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 707,102,00 $ 746,867,54

275,928.63

188,335.31

Total Revenues

$ 983,030.63 $ 935,202.85

EXPENDITURES

Current Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration Business Administration Maintenance and Operation of Plant Other Support Services
Debt Service

$

22,884.75 $

31,362,90

379,962,30

395,149.95

5,513.95

2,408.75

188,225.22

205,432.16

28,592.80

30,917.72

190,799.28

189,109.05

97,000.00

70,126.25

5,079.14

Total Expenditures

$ 912,978.30 $ 929,585.92

Excess of Revenues over (under) Expenditures $

70,052.33 $

5,616.93

FUND BALANCE JULY 1,1997

136,810.40

100,448.49

Adjustments

-56,206.26

FUND BALANCE JUNE 30,1998

$ 150,656.47 $ 106,065.42

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

90,472,00 $

90,472.00

150,731,00

152,900.80

11,000.00

$

252,203.00 $

243,372.80

$

105,810.00 $

120,796.16

95,074.00

97,658.82

5,261,00

253.60

20,715.00

14,086.14

5,730.00

9,400.00

10,943.42

$

241,990.00 $

243l38.14

$

10,213.00 $

-365.34

365,34

365.34

$

10,578,34 $

0.00

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$

39,940.94

66,124.48

$

106,065.42

$

0.00

$

0.00

- 1-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance Individuals with Disabilities Education Act Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACTS Natural Resources, Georgia Department of Grand Bay Education Center
OTHER Education, Georgia Department of Reimbursement for PSAT Exam

GENERAL FUND

SPECIAL REVENUE
FUND

$

13,131.54

$

608,382.00

85,208.00

90,472.00

40,000.00

146.00

$

746,867.54 $====9=0,~47...2..0._0

-2-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Equipment Repairs Less: Cost of Goods Sold
Services Provided Shared Services Projects Boards of Education Ben Hill County Berrien County Brooks County Cook County Echols County Irwin County Lanier County Lowndes County Tift County Turner County Valdosta, City of
Other

GENERAL FUND

$

5,428.00

5,498.89

108,485.08 -94,406.87

13,163.76 10,873.92 10,076.80 10,460.32
2,312.40 7,121.44 5,027.12 30,791,00 27,733.76 7,181.00 27,523.20 11,065.49

$

188,335,31

-3-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

PERSONNEL
ALDERMAN, RICHARD A BARNES, SANDRA D BENNETT, HELEN CHAMBERS, HAROLD CONRAD, DELTHIA CRAGO,SUSAN DEMOTT,JUDITH A DENNIS,TAMARA T FIVEASH, GREGORY N GOLDEN,M GAYLE GRIFFIN,MARILYN B HAINES,TONITA B HON,NEDDAG KING, RHONDA C MCSWAIN,BARBARA P MOORE,CARY MOORE,WILLIAM C II NAFE,SHIRLEY J PICKENS,CAROL K PITTS,L ALLEN POLK,COREY P ROBINSON,JANE STALVEY, NAN T TAYLOR,LEIGH HEATHER TAYLOR,E LYNN THORNTON, MARY LOU WELSH, BRENDA S WETHERINGTON,ROBERTA A

TITLE CATEGORY
TECHNICIAN SECRETARY SPECIALIST DIRECTOR SPECIALIST SPECIALIST SECRETARY BOOKKEEPER TECHNICIAN SPECIALIST SPECIALIST SPECIALIST SPECIALIST BOOKKEEPER SPECIALIST DIRECTOR TECHNICIAN SPECIALIST SPECIALIST TECHNICIAN COURIER SECRETARY SECRETARY SECRETARY GLRS DIRECTOR SPECIALIST SECRETARY SPECIALIST

Accruals
June 30, 1997 June 30, 1998

SALARIES

$

28,080.00

17,718.70

38,660.50 $

49,000,05

41,522.82

11,777.99

17,598.93

5,790.65

32,480.56

11,025.22

32,880.99

37,922.60

27,895.32

17,962.85

57,483.84

35,350.38

3,369.52

7,347.30

52,012.70

34,587.00

5,656.00

2,871.06

15,891.96

4,788.12

69,325.80

5,093.68

5,222.01

52,012.70

$ 721,329.25 $

TRAVEL
4,761.57 1,855.90 1,992.50
149.75
1,003.50 2,178.13
230.46 4,285.42
4,299.28
3,318.49 3,167.92 27,242.92

-40,251.04 48,922.28

$ 730,000.49 $

27,242.92

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