' ., .. , . ' ,:,_- J - :... - . ' ; 'u/...,,~~~--1 .... ~,., . ~.:,.:, - - -:.,~.,, \ .- , , ..-.. .. ..... ' - -... ~ "' ' _, .... , ) I 1... - ...... ,'I. : 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