Management report, Coastal Plains Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT COASTAL PLAINS 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

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 SCHEDULEOFSTATEREVENUE

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 30334-8400
December 9, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board of Education
and Director and Members ofthe Coastal Plains Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial 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, 1999, 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 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 Coastal Plains 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 of management of the Coastal Plains 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,
~... RQW.~ . \':sell W. Hinton .State Auditor
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SELECTED FINANCIAL INFORMATION

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

YEAR ENDED JUNE 30. 1999

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING USES
Other Uses
Excess of Revenues over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1. 1998
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 965,685.00 $ 852,974.18 275,622.00 240,991.46
$ 1,241,307.00 $ 1,093,965.64

$ 24,681.24 $ 25,642.34

575,857.59 468,586.53

253,099.58 224,284.69

35,190.57

33,555.09

303,232.48 277,130.69

150.00

152.37

561.78

570.66

$ 1,192,773.24 $ 1,029,922.37

$ 48,533.76 $ 64,043.27

$ -1,075.98
$ 47,457.78 $ 64,043.27 139,742.89 106,065.42 -14,028.00

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 92,088.00 $ 92,088.00

238,349.00 207,850.70

12,002.89

2,788.79

$ 342,439.89 $ 302,727.49

$ 89,478.00 $ 83,880.82

231,735.73 201,928.82

5,658.00

4,427.91

2,800.00

$ 329,671.73 $ 290,237.55 $ 12,768.16 $ 12,489.94

$ 12,768:16 $ 12,489.94

8,830.20

0.00

4,797.80

FUND BALANCE JUNE 30. 1999

$ 173,172.67 $ 170,108.69

$ 26,396.16 $ 12,489.94

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories
Unreserved Undesignated

$ 33,259.95 136,848.74
$ 170,108.69 -1 -

$ 12,489.94 0.00
$ 12,489.94

COASTAL PLAINS 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 Georgia Leaming Resources System Health Insurance 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

GENERAL FUND

SPECIAL REVENUE
FUND

$

85,000.00

$

16,030.18

626,736.00

85,208.00

92,088.00

40,000.00

$

852,974.18 $ ===9=2=,0=8=8.=0=0

-2-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 1999

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 Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
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
Health and Human Resources, U.S. Department of Through Georgia Department of Human Resources Block Grants for Prevention and Treatment of Substance Abuse

SPECIAL REVENUE
FUND

$

2,000.00

29,000.00

100,983.87 4,913.00

600.00

18,399.68 40,954.15
11,000.00

$===2=07=,8=5=0=70===

-3-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 1999

EXHIBIT"D"

Indirect Cost Special Revenue Fund
Interest Earned Donations Sales and Services
Equipment Repairs Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

4,427.91

6,676.15

300.00

133,034.04 -81,490.77

159,882.32
15,523.81 $
21638.00

1,700.00 11088.79

$

240,991.46 $ =====2=,7=8=8.=79=

-4-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT "E"

NAME
ALDERMAN.RICHARD A BARFIELD, JO BETH BARNES.SANDRA D BENNETT.HELEN CHAMBERS, HAROLD CONRAD.DELTHIA FIVEASH.GREGORY N GRIFFIN,MARILYN B HAINES,TONITA B HON,NEDDAG KING, RHONDA C MCSWAIN,BARBARA P PICKENS.CAROL K PITTS,L ALLEN POLK.COREY P STALVEY ,NAN T STORY, TERRY L TAYLOR,E LYNN TREVISONE, JEAN Q WELSH, BRENDA S WETHERINGTON.ROBERTA A
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Technician GLRS Specialist Secretary Specialist Director Specialist Technician Specialist Specialist Specialist Bookkeeper Specialist Specialist Technician Courier Secretary Courier GLRS Director GLRS Secretary Secretary Specialist

SALARIES

$

29,742.00 $

38,765.00

19,167.45

48,513.80

73,439.88

43,736.40

35,268.90

32,313.12

53,067.02

45,890.66

24,451.44

65,945.04

55,713.68

37,479.12

10,240.73

21,138.60

5,520.00

73,142.04

18,239.41

23,082.24

68,874.97

$ 823,731.50 $

-48,922.28 45,801.61

TRAVEL
48.75 2,346.30
6,325.92 2,598.28 3,411.15
227.08 668.29 1,661.03 276.67 656.12 4,879.90 3,816.51 41.25
49.50 2,918.41
103.00 5,860.82
35,888.98

$ . 820,610.83 $ ===3=5,=888=.9=8

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