ti 'bt:)0 ' (<_' 161 t,\o '\ t\l\1i -C\'\ 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 RWH:gp 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 -5-