Management report, Coastal Plains Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS

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MANAGEMENT REPORT
COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001

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

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RUSSELL W. HINTON
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-g400
December 6,2001

Honorable Roy E. Barnes, Governor Members of the 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 ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofaState ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, 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, 2001. 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,
~.
Ru sell 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, 2001

EXHIBIT "A"

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
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 2000
Adjustments

GENERAL FUND

BUDGET

ACTUAL

s 708,939.00

724,102.09

183,196.79

342,400.17

s $ 892,135.79 1,066,502.26

s s 29,002.25

33,663.79

445,891.92

449,838.45

301,429.64

240,338.97

47,130.80

39,246.00

356,911.95

279,194.18

2,215.68

$ 1,180,366.56 $ 1,044,497.07
s -288,230.77 $ 22,005.19

138,648.57

82,031.04

-7,083.32

FUND BALANCE JUNE 30, 2001

$ -156,665.52 $ 104,036.23

SPECIAL REVENUE FUND

BUDGET

ACTUAL

s s 102,370.00 102,370.00
420,739.00 437,428.31
s s 523,109.00 539,798.31

$ 100,453.06 $ 100,280.19

407,693.94 431,136.31

2,660.00

7,081.81

4,302.00

1,300.00

$ 515,109.00 $ 539,798.31

s 8,000.00 $

0.00

61,804.96

0.00

-34,503.89

====== $ 35,301.07 $

0.00

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 32,715.13 71,321.10

$

0.00

0.00

0.00

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies
OTHER Education, Georgia Department of RESA State Conference Hosting Fees
Natural Resources, Georgia Department of Grand Bay Education Center

GENERAL FUND

SPECIAL REVENUE
FUND

$ 102,370.00

$

14,623.09

668,939.00

540.00 40,000.00

$ 724,102.09 $ 102,370.00

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY

SCHEDULE OF FEDERAL REVENUE

YEAR ENDED JUNE 30, 2001

EXHIBIT "C"

AGENCY/FUNDING
GRANTS 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
$ 29,000.00
133,428.31 160,000.00
100,000.00
15,000.00
$ 437,428.31

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 2001

EXHIBIT "0"

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
$ 5,776.00
5,998.81 2,679.01 58,306.35 -23,353.38
191,428.42 84,433.61 17,131.35
$ 342,400.17

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COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
ALDERMAN, RICHARD A BARNES,SANDRA D BAXTER,JANIE L BAXTER,WAYNE G BENNETI,HELEN CHAMBERS,HAROLD CONRAD,DELTHIA DAVIS, MICHELE YVONNE FIVEASH,GREGORY N GREEN,JIMMY LEE GRIFFIN,MARILYN B HAINES,TONITA B HON,NEDDAG KING,RHONDA C LEWIS,JO BETH MCSWAIN,BARBARA P PICKENS,CAROL K PITIS,L ALLEN RAY,BETIY G STALVEY,NAN T STORY,DEVIN LYNN STORY,TERRY L TAYLOR,E LYNN TREVISONE,JEAN Q WELSH,BRENDA S WETHERINGTON,ROBERTA A

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

Accruals June 30, 2000 June 30, 2001

SALARIES

TRAVEL

$ 32,753.16 $
21,588.01 18,309.96 33,816.60 53,590.18 83,310.36 46,841.43
4,227.44 38,489.04
3,599.98 36,229.08
9,599.84 52,153.00 27,787.44 54,600.90 70,263.48 70,263.48 39,578.88 51,715.06 24,022.68
393.98 19,677.12 77,940.48 19,532.47 25,467.36 70,263.48

36.40
1,328.71 5,693.19 6,336.00 2,799.46 2,243.67
717.98
378.23 159.60 3,401.18 6,146.96 3,968.68
23.24 4,825.75
14.84
43.60 4,106.75
316.40 6,056.18

$ 986,014.89 $ 48,596.82

-50,759.99 46,260.75

-239.00 241.48

$ 981,515.65 $ 48,599.30

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