Management report, Coastal Plains Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002

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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

1

B SCHEDULE OF SALARIES AND TRAVEL

2

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street, S W, Suite 214

Rt SSELL w. u,-,o,
'ITATF Al'DITOR
(-404)6~2174

Atlanta, Georgia 30334-8400

February 26, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Educabon
and Director and Members of the Coastal Plains Regional Educabonal Service Agency Board of Control
Ladies and Gentlemen
As part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have perfomied certain audrt procedures at the Coastal Plains Regional Educational Service Agency A=rdingly, the financial statements and compliance act1v1bes of the Coastal Plains Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996
This Management Report contains infomiabon pertinent to the financial and compliance activ1t1es of the Coastal Plains Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular infomiabon provided 1s enumerated in the Table of Contents
This report 1s intended solely for the infomiabon and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties
Respectfully submitted,

Hinton State Auditor

RWH tc

SELECTED FINANCIAL INFORMATION

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

YEAR ENDED JUNE 30. 2002

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General AdminIstratIon Business AdmImstratIon Maintenance and Operabon of Plant Other Support Services FacIllbes Acqu1s1t1on and Construction
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1. 2001
FUND BALANCE JUNE 30. 2002
SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Un designated

BUDGET

ACTUAL

$

989,511 00 $ 1,035,276 52

2,502,143 00

2,547,701 00

274,979 79

379,459 25

$ 3,766,633 79 $ 3,962,436 77

$

94,250 00 $

67,15332

540,795 34 1,094,383 06
406,792 39 73,371 90
293,309 52 1,293,798 00
11,575 00

382,350 57 1,201,871 06
383,661 80 75,381 18
322,771 14 1,205,517 76
6,743 31

$ 3,808,275 21 $ 3,645,450 14

$

-41,641 42 $

316,986 63

150,934 39

104,036 23

$

109,292 97 $

421,022 86

$

35,226 89

385,795 97

$

421 022 86

- 1-

COASTAL PLAINS REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBIT "B"

t!lll,!E
Al DERMAi',, RICHARD A HARM:R. PEARL~ BARNrs. SANDRA D BAXlTR. JANIE L HAXfER. WAYNf G llENNETT. HEUN CHAMBE~. R HAROLD ll-lANEY, RIIOl<DA C CON RAD m,Ll HIA CORTEZ, JO~[ I DUKES, TIMOTH\ J FIVEA~ll GRrGORY N FLEUREN, EDWARD W FLElJREN. SlJf GA~I,,.IN~. ANNI- C HON NUlllAG KIMBRELL. MATTIIEW R LEWIS, JO llETH MCCONICO, LA VERM, W MCQUII HY, ,HANNA E MCSWAIN BARllARA P OLPinE EL17.AR~7 H C PATTERSON, SUE ELLE!', PICKEN,, CAROL K PITTS, L ALLE:-1 PllRVI~. JACOB D R.<\Y, BETTY G \fLI.ARS, CI-IRISTOPIILR R SHEARL, AARON E ~TALVtY,NANT STONE, SUSAN JOYCt ~TORY, D~-YIN LYNN S rQRY, TERRY L , TRICKl.AND, RICHARD WAYNE TAYLOR. f LYNN TIU,VISOl',E, JEAN Q WE'-'H, BRENDA S WETIIERINGTON ROB[Rl A A WILI,,.E~ON, CANDICE \IICIIJ:L

TITLE CATEGORY
Maintenance Personnel GenPral Admn Secretary/Clerk General Admm Secretary/Clerk Technology Speaahst Vocatlonal Director (LUA) lnstructJonal Supervisor RESA Dl'ector F1nance/Busmess ServlCe Mgr
School Nurse
Migrant Educat10n Recruiter Part time/ Shop Mamtenance Personnel Deputy/Assoc/Assistant Supt Teacher Support Specialist Teacher Support Speclallst !nstructtonat Supervltor MigranV Summertune help Youth App / GLRS Data Clerk GLRS Secretary/Clerk Director of Child Serve Teacher Support Speaall:st Teacher Support Speaallat lnstnJcbonal SupeMSOr Maintenance Personnel Mtgra.nU Summertime help Teacher Support Specialist Mlgrantf SummertJme help M1grantf Summertime help General Admn Secretary/Clerk Data Clerk SummertimeJ Shop Maintenance Personnel Oeputy/Aa50CIAsS!Stanl Supt Director of GLRS GLRS Secretary/Cieri< General Admln Secretary/Clerk Instructional Superv1sor Secretary

Accruals June 30, 200 I
June 30. 2002

SALARIES

s

2912684 $

1946080

21,92958

28,821 98

35,375 04

77,515 36

88,241l 92

31 437 84

48,662 08

35,018 64

I 040 00

43,335 36

66,000 00

69,000 00

71,943 96

55 720 98

1,960 00

55 452 78

28,953 57

4,429 25

33,731 80

71,943 96

43 870 80

73,194 00

41.224 92

1,632 00

56,953 06

546 00

2,176 00

25,!03 64

27,904 77

8240

20,562 48

73,%9 50

82,539 48

8.270 92

2661336

7319400

637 01

= 7196 16996
I 132 87 5,210 35 3 16485 2,849 52
27Q 24 3 08166 5,0IO 24
4 142 87 3 341 30 3 5 I 5 75
1340 3,986 01
820 88
411n3 4,012 30 4,424 56 4 ll82 37
61 74
4,258 01
30 24 970 86
1,307 62 369981
21960 5,625 59

1,477.575 08 S -46.260 75 11,098 18
s $ 1,44241251

69,623 31 69,623 3 I

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