Management report, Coastal Plains Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
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1999-.2000
MANAGEMENT REPORT COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor

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
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL

Page
1 2 3 4 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
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 Coastal Plains Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part ofour 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 pur~uant 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 Coastal Plains Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe 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 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 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,
r:)~....ll2 kl-~
~ell W. Hinton State Auditor
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SELECTED FINANCIAL INFORMATION

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, 2000

EXHIBIT"A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 792,124.00 $ 806,131.85

310,985.96

223,970.71

Total Revenues

$ 1,103,109.96 $ 1,030,102.56

EXPENDITURES

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

$ 27,553.06 $ 17,601.38

520,277.86

549,325.33

229,303.56

241,712.26

35,265.24

44,067.44

261,554.86

258,465.11

2,215.68

Total Expenditures

$ 1,073,954.58 $ 1,113,387.20

Excess of Revenues over (under) Expenditures

$ 29,155.38 $ -83,284.64

OTHER FINANCING SOURCES {USES}

Other Sources Other Uses

$ -4,793.01

Total Other Financing Sources (Uses)

$ -4,793.01

Excess of Revenues and Other Financing Sources
over (under) Expenditures and Other Financing Uses $

29,155.38 $ -88,077.65

FUND BALANCE JULY 1, 1999

192,117.65

170,108.69

Adjustments

1,639.42

FUND BALANCE JUNE 30, 2000

$ 222,912.45 $ 82,031.04

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 30,686.10 51 344.94
$ 82,031.04

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 96,223.00 $ 110,823.00 351,040.74 352,167.24 30,000.00
$ 477,263.74 $ 462,990.24

$ 29,000.13 $ 131,529.82

448,691.74 339,066.03

10,136.94

7,607.35

1,300.00

2,069.99

$ 489,128.81 $ 480,273.19 $ -11,865.07 $ -17,282.95

$ 4,793.01

$ 4,793.01

$ -11,865.07 $ -12,489.94

36,140.46

12,489.94

-15,417.45

$ 8,857.94 $ _ _ _0_.00==

$

0.00

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COASTAL PLAINS 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 Georgia Learning Resources System Health Insurance Regional Educational Service Agencies
CONTRACTS Education, Georgia Department of Governor's School Leadership Institute Human Resources, Georgia Department of Block Grants for Prevention and Treatment of Substance Abuse Natural Resources, Georgia Department of Grand Bay Education Center

GENERAL FUND

SPECIAL REVENUE
FUND

$

85,000.00

$

14,056.32

639,124.00

96,223.00

27,951.53 40,000.00

14,600.00

$ 806,131.85 $ 110,823.00

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

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 Vocational Education - Basic Grants to States Tech-Prep Education
CONTRACTS Education, U.S. Department of Through Georgia Department of Education Elementary and Secondary Education Act Title I Grants to Local Education Agencies
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

$

-1,325.00

29,000.00

128,603.50 80,000.00

100,488.74 15,400.00
$ ===35=2=,1=6=7.=24=

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2000

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

$

7,313.00

7,547.94

2,628.13

61,571.88 -41,705.41

138,630.16 36,500.81 11,484.20

$ 223,970.71

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
ALDERMAN.RICHARD A BARFIELD.JO BETH BARNES,SANDRA D BAXTER,WAYNE G BENNETT.HELEN CHAMBERS.HAROLD CONRAD.DELTHIA FIVEASH.GREGORY N GREEN.JIMMY LEE GRIFFIN.MARILYN B HAINES.TONITA B HON,NEDDAG KING,RHONDA C MCSWAIN,BARBARA P PICKENS.CAROL K . PITTS,L ALLEN RAY,BETTYG STALVEY.NAN T STORY.TERRY L TAYLOR,E LYNN TREVISONE.JEAN Q WELSH.BRENDA S WETHERINGTON,ROBERTA A
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Technician GLRS Specialist Secretary Youth Apprenticeship Coordinator Specialist Director Specialist Technician Courier Specialist Specialist Specialist Bookkeeper Youth Apprenticeship Coordinator Specialist Technician Specialist Secretary Courier GLRS Director GLRS Secretary Secretary Specialist

SALARIES

TRAVEL

$ 30,634.20 $ 52,848.00 20,975.74 27,475.80 51,811.24 80,783.88 45,578.25 36,332.04 8,896.02 35,300.88 57,095.70 51,041.84 26,192.28 68,369.04 77,382.26 37,913.52 42,123.80 22,643.76 17,856.00 75,844.08 20,325.24 24,725.64 68,119.08

27.25 2,896.89
3,960.07 5,043.48 3,291.09 2,121.24
389.25
483.75 1,524.37
286.74 340.36 4,757.28 4,571.04 206.50 4,290.31
28.00 3,898.48
214.75 6,453.72

$ 980,268.29 $ 44,784.57

-45,801.61 50/59.99

239.00

$ 985,226.67 $ 45,023.57

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