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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 
 
Page 
1 2 3 4 5 
 
 
 
 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 
RWH:gp 
 
  
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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