GA A8oo ,RI E J.<c., I 
G7 
f Cjq,t--95 
STATE OF GEORGIA DEPARTMENT OF AUDITS 
254 WASHINGTON STREET ATLANTA. GEORGIA 30334 
 
 AUDIT REPORT GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY 
GRIFFIN, GEORGIA YEAR ENDED JUNE 30, 1995 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
 
EXHIBITS 
 
GENERAL PURPOSE FINANCIAL STATEMENTS 
 
COMBINED STATEMENTS - OVERVIEW 
 
 A 
 
COMBINED BALANCE SHEET 
 
ALL FUND TYPES AND ACCOUNT GROUPS 
 
2 
 
B 
 
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES 
 
ALL GOVERNMENTAL FUND TYPES 
 
4 
 
C . 
 
STATEMENT OF REVENUES, EXPENDITURES AND 
 
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
5 
 
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
 
6 
 
ADDITIONAL FINANCIAL INFORMATION 
 
COMBINING AND INDIVIDUAL FUND STATEMENTS 
 
SPECIAL REVENUE FUND 
 
E 
 
COMBINING BALANCE SHEET 
 
16 
 
F 
 
COMBINING STATEMENT OF REVENUES, EXPENDITURES 
 
AND CHANGES IN FUND BALANCES 
 
18 
 
G 
 
FIDUCIARY FUND TYPE 
 
STATEMENT OF CHANGES IN ASSETS AND LIABILITIES 
 
AGENCYFUND 
 
20 
 
SCHEDULES 
 
1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
 
21 
 
2 CASH AND CASH EQUIVALENTS 
 
23 
 
3 ACCOUNTS RECEIVABLE 
 
24 
 
SCHEDULE OF REVENUE 
 
4 
 
STATE 
 
25 
 
5 
 
FEDERAL REVENUE THROUGH BOARDS OF EDUCATION 
 
26 
 
6 
 
LOCAL AND OTHER 
 
27 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY -TABLE OF CONTENTS- 
 
Page 
 
SECTION I 
 
FINANCIAL 
 
ADDITIONAL FINANCIAL INFORMATION 
 
SCHEDULES 
 
SCHEDULE OF EXPENDITURES BY OBJECT 
 
7 
 
GOVERNMENTAL FUND TYPES 
 
29 
 
8 
 
LOTTERY PROGRAMS 
 
30 
 
9 SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
 
31 
 
SECTION II SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL 
 
SECTION III 
COMPLIANCE 
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - 
SECTION IV INTERNAL CONTROL REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
SECTIONV FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
 
 SECTION I FINANCIAL 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation 
and Director and Members ofthe Griffin Regional Educational Service Agency Board ofControl 
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
Ladies and Gentlemen: 
We have audited the general purpose financial statements (Exhibits A through D) of the Griffin Regional Educational Service Agency, as of and for the year ended June 30, 1995, as listed in the table of contents. These financial statements are the responsibility ofthe Agency's management. Our responsibility is to express an opinion on these financial statements based on our audit. 
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office of Management and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles u~ed and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 
In our opinion, the general purpose financial statements present fairly, in all material respects, the financial position of the Griffin Regional Educational Service Agency as of June 30, 1995, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated September 13, 1996, on our consideration of the Agency's internal control structure and a report dated September 13, 1996, on its compliance with laws and regulations. 
95ARL-31* 
 
 Our audit was conducted for the purpose offorming an opinion on the general purpose financial statements of the Griffin Regional Educational Service Agency taken as a whole. The combining and individual fund statements (Exhibits E through G), the financial schedules (Schedules I through 9 which includes the Schedule ofFederal Financial Assistance) and the Schedule of Salaries and Travel, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general purpose financial statements ofthe Griffin Regional Educational Service Agency. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. 
A copy ofthis report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24. 
Respectfully sub!llltted, 
~~~ 
Claude L. Vickers State Auditor 
CLV:cm 95ARL-31* 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY - 1- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY 
COMBINED BALANCE SHEET 
ALL FUND TYPES AND ACCOUNT GROUPS 
JUNE 30, 1995 
 
ASSETS Cash and Cash Equivalents Accounts Receivable Inventories General Fixed Assets Amount to be Provided in Future Years 
For Payment of Compensated Absences 
Total Assets 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND. 
 
FIDUCIARY FUND TYPE AGENCY FUND 
 
$ 106,672.01 $ 
 
67,325.01 $ 
 
0.00 
 
5,008.47 
 
266,407.09 
 
590,966.34 
 
$ 1111680.48 $ 9241698.44 $ 
 
0.00 
 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
Cash Overdraft 
 
Accounts Payable 
 
$ 
 
Salaries Payable 
 
Expired Grant Balances Payable 
 
Compensated Absences 
 
Total Liabilities 
 
$ 
 
FUND EQUITY 
 
Investment in General Fixed Assets 
 
Fund Balances 
 
Reserved 
 
For Continuation of Federal Programs 
 
For Expired Grant Balances/Questioned Costs 
 
For Sick and Personal Leave Program 
 
$ 
 
For Inventory for Resale 
 
For Potential Disallowable Costs - JTPA 
 
$ 
Unreserved Un designated 
 
Total Fund Balances 
 
$ 
 
Total Fund Equity 
 
$ 
 
22,544.54 $ 54,447.20 11,784.19 
88,775.93 $ 
 
218,992.69 30,566.71 
249,559.40 
 
$ 
3,775.05 
 
15,345.23 590,966.34 
 
3,775.05 $ 
191129.50 
22,904.55 $ 22,904.55 $ 
 
606,311.57 
68,827.47 $ 675,139.04 $ 675,139.04 $ 
 
0.00 0.00 0.00 
 
Total Liabilities and Fund Equity 
 
$ 1111680.48 $ 9241698.44 s====_o_.o=o 
 
The notes to the general purpose financial statements are an integral part of this statement. 
 
-2 - 
 
 EXHIBIT"A" 
 
ACCOUNT GROUPS 
 
GENERAL 
 
GENERAL 
 
FIXED 
 
LONG-TERM 
 
ASSETS 
 
DEBT 
 
TOTALS {Memorandum Only) JUNE 30, 1995 JUNE 30, 1994 
 
$ 
 
173,997.02 $ 
 
99,229.42 
 
271,415.56 
 
653,397.95 
 
590,966.34 
 
489,246.26 
 
$ 
 
665,709.81 
 
665,709.81 
 
828,758.50 
 
$ 
 
80,186.85 
 
80,186.85 
 
124,980.23 
 
$ 
 
665z709.81 $ 
 
801186.85 $ 1z7821275.58 $ 211951612.36 
 
$ $ 
$ _ _ _6_6.5...,_7_0_9_.8_1 
 
$ 
 
665,709.81 
 
$ 
 
665z709.81 $ , 
 
$ 
801186.85 80,186.85 $ 
 
$ 241,537.23 
54,447.20 42,350.90 80,186.85 
418,522.18 $ 
 
80,169.02 432,340.89 
18,843.80 32,456.07 124,980.23 
688,790.01 
 
$ 
 
665,709.81 $ 
 
828,758.50 
 
$ 
 
15,345.23 $ 
 
16,933.74 
 
10,839.57 
 
3,775.05 
 
3,775.05 
 
590,966.34 
 
489,246.26 
 
25,245.47 
 
$ 
 
610,086.62 $ 
 
546,040.09 
 
87,956.97 
 
1321023.76 
 
$ 
 
698,043.59 $ 
 
678,063.85 
 
$ 1,363,753.40 $ 1,506,822.35 
 
801186.85 $ 1z782,275.58 $ 211951612.36 
 
-3- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES, EXPENDITURES ANO CHANGES IN FUND BALANCES 
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1995 
 
EXHIBITB 
 
REVENUES 
State Funds Federal Funds Local and Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Other Support Services Enterprise Operations Other Operations of Noli-Instructional Services 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES (USES} 
Operating Transfers In Operating Transfers Out 
Total Other Financing Sources (Uses) 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
FUND BALANCE JULY 1 
Inventory - Net Change in Period Inventory for Resale 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
TOTALS 
{Memorandum Onl~ YEAR ENDED 
JUNE 3011995 JUNE 3011994 
 
$ 850,417.78 $ 386,723.72 $ 
 
88,400.53 
 
1,787,974.'20 
 
9051333.21 
 
166,616.35 
 
$ 11844,151.52 $ 2.3411314.27 $ 
 
1,237,141.50 $ 1,876,374.73 1,071,949.56 
4,1851465.79 $ 
 
646,763.44 3,970,156.61 
738,824.63 
5 1355.744.68 
 
$ 339,673.44 $ 1,091,967.36 $ 
 
90,648.54 581,455.86 
271,157.46 157,096.63 65,911.22 351,919.14 
 
'20,533.22 318,732.65 .'20,802.55 149,601.66 
1,106.00 
36,090.09 442,724.06 181,396.29 1461389.96 
 
$ 118571862.29 $ 214091343.84 $ 
 
$ 
 
-13.710.n s 
 
-681029.57 $ 
 
1,431,640.80 $ 
111,181.76 900,188.51 
'20,802.55 4'20,759.12 158,202.63 
65,911.22 388,009.23 442,724.06 181,396.29 146.389.96 
412671206.13 $ 
-81.740,34 $ 
 
1,309,578.08 
2'20,980.75 894,488.24 
21,439.72 424,8'20.70 
71,514.22 439,755.97 1,388,084.54 194,306.43 4611691.32 
51426,659.97 
-70,915.29 
 
$ 
 
$ 
 
-4,044.87 
 
$ 
 
-4.044.87 $ 
 
4,044.87 $ 41044.87 $ 
 
4,044.87 $ -41044.87 
0.00 $ 
 
8,998.70 -81998.70 
0.00 
 
$ 
 
-17,755.64 $ 
 
-63,984.70 $ 
 
40,660.19 
 
637,403.66 
 
-81,740.34 $ 678,063.85 
 
-70,915.29 721,792.96 
 
101,7'20.08 
 
10117'20.08 
 
271186.18 
 
FUND BALANCE JUNE 30 
 
$ 
 
22,904.55 $ 675,139.04 $ 
 
698,043.59 s ___67-8,_06_3_.ss_ 
 
The notes to the general purpose financial statements are an integral part of this statement. -4- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS 
YEAR ENDED JUNE 30. 1995 
 
EXHIBITc 
 
REVENUES 
State Funds Federal Funds Local and Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Other Support Services Enterprise Operations Other Operations of Non-Instructional Services 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES (USES} 
Other Sources Other Uses 
Total Other Financing Sources (Uses) 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
FUND BALANCE JULY 1, 1994 
Inventory - Net Change in Period 
 
GENERAL FUND 
 
BUDGET 
 
.ACTUAL 
 
$ 434,812.00 $ 850,417.78 
 
88,400.53 
 
562,381.62 
 
905,333.21 
 
$ 997,193.62 $ 1,844,151.52 
 
$ 339,673.44 
 
$ 44,379.71 310,459.61 
 
90,648.54 581,455.86 
 
267,044.48 
67,941.90 307,367.92 
 
271,157.46 157,096.63 
65,911.22 351,919.14 
 
$ 997,193.62 $ 1,857,862.29 
 
$ 
 
0.00 $ -13,710.TT 
 
$ 
 
-4,044.87 
 
$ 
 
-4,044.87 
 
$ 
 
0.00 $ -17,755.64 
 
38,494.66 
 
40,660.19 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 789,754.00 $ 386,723.72 
 
5,011,489.00 1,787,974.20 
 
726,897.57 
 
166,616.35 
 
$ 6,528,140.57 $ 2,3411314.27 
 
$ 2,STT,650.10 $ 1,091,967.36 
 
116,497.57 518,572.76 
20,814.34 162,299.80 158,350.00 
750.00 188,939.00 1,646,182.00 194,000.00 644,085.00 
 
20,533.22 318,732.65 
20,802.55 149,601.66 
1,106.00 
36,090.09 442,724.06 181,396.29 146,389.96 
 
$ 6,528,140.57 $ 2,409,343.84 
 
$ 
 
0.00 $ -68,029.57 
 
$ 
 
4,044.87 
 
$ 
 
4,044.87 
 
$ 
 
0.00 $ -63,984.70 
 
645,865.21 
 
637,403.66 
 
101,720.08 
 
FUND BALANCE JUNE 30, 1995 
 
$ 38,494.66 $ 22,904.55 
 
$ 645,865.21 $ 675,139.04 
 
The notes to the general purpose financial statements are an integral part of this statement. -5- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
The Griffin Regional Educational Service Agency (Agency) was established pursuant to the Official Code of Georgia Annotated Sections 20-2-270 through 20-2-274 for the purposes of providing shared services designed to improve the effectiveness of educational programs and services oflocal school systems and for providing instnictional programs directly to selected public school students in the state. 
Each regional educational service agency is governed by a board. The number of members and terms of office are prescribed by the State Board ofEducation; provided, however, that at least one-third ofthe membership of each Board shall be individuals who hold no other public office, who are not employees ofany local unit of administration, and who are not employees ofthe Georgia Department ofEducation. 
The financial statements ofthe Agency have been prepared in conformity with generally accepted accounting principles as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. 
The more significant ofthe Agency's accounting policies are described below. 
REPORTING ENTITY 
In evaluating how to define the government unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity". Based upon the application ofthe above criteria, the Griffin Regional Educational Service Agency is determined to be a jointly governed organization. 
The members of the Board are elected by an annual caucus of an equal number of members oflocal boards of education from the respective member local school systems. Each Board. appoints and contracts with a director who is the executive officer ofthe regional educational service agency. The director is responsible for the administration ofthe programs and services approved by the Board. 
Member boards ofeducation in the Griffin Regional Educational Service Agency are as follows: Butts County, Fayette County, Griffin-Spalding County, Henry County, Lamar County, Newton County, Pike County and Thomaston-Upson County. 
FUND ACCOUNTING 
The Agency uses funds and account groups to report on its financial position and the results ofits operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. 
A fund is a separate accounting entity with a self-balancing set ofaccounts. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources. 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIDBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
The general pwpose financial statements account for all State, Federal, Local and Other Funds under control ofthe Agency, in compliance with generally accepted accounting principles applicable to governmental units. Funds and account groups presented in this report are as follows: 
GOVERNMENTAL FUND TYPES - are used to account for all or most of a regional educational service agency's general activities. Governmental Fund Types include: 
GENERAL FUND - the fund used to account for all financial resources of the Agency except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a regional educational service agency. 
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These funds are primarily received from the Georgia Department ofEducation and from the Federal government to accomplish specific objectives and are required to be accounted for separately. 
FIDUCIARY FUND TYPE - the agency fund used to account for assets held as an agent for individuals, private organizations, other government units and/or other funds. This fund includes: 
AGENCY FUND - the fund used to account for assets in the Special Activities Account. 
ACCOUNT GROUPS 
GENERAL FIXED ASSETS ACCOUNT GROUP - used to account for all general fixed assets acquired for use by the Agency. The Agency is prohibited by Georgia Law from hoiding title to real property. 
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for material accrued compensated absences. 
BASIS OF ACCOUNTING 
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure ofavailable spendable resources. 
- 7- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIITBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS 
JUNE 30, 1995 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
Liabilities which are expected to be financed from available spendable resources are reported as )iabilities in the governmental funds. Other liabilities, which are not expected to be :financed from available spendable resources, are reported in the General Long-Term Debt Account Group. 
Agency funds are is purely custodial in nature and does not involve measurement ofresults of operations. 
Governmental funds are accounted for using the modified accrual basis ofaccounting under which: 
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are intergovernmental grants, sales and services and investment income. 
Expenditures are generally recognized when the related fund liability is incurred. 
Agency funds are accounted for using the modified accrual basis of accounting in recognizing assets and liabilities. 
BUDGET 
The Griffin Regional Educational Service Agency's budget is a complete financial plan for the Agency's fiscal year and is based upon estimates ofexpenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level ofbudget control was established by the Agency at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting. principles. 
The budget process begins when the Agency's administration prepares a tentative budget for the Board's approval. After approval of this tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regular meeting ofthe Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final budget. This final budget is then submitted, in accordance with provisions ofthe Quality Basic Education Act, OCGA Section 20-2-167, to the Georgia Department ofEducation. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end. 
- 8- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIDBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
CASH AND CASH EQUIVALENTS 
COMPOSITION OF DEPOSITS Cash and cash equivalents consist ofdeposits (including savings and N.0.W. accounts) in authorized financial institutions. Georgia Laws authorize the Agency to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations. 
RECEIVABLES 
Receivables consist ofgrant reimbursements due from Federal, State or other grantors for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables. 
INVENTORIES 
GOODS FOR RESALE Inventories are reported on the Combined Balance Sheet at cost (weighted average). The Agency uses the purchases method to account for inventories whereby purchases for resale are recorded at the time of purchase. The inventory reported on the balance sheet is equally offset by a reservation offund balance which indicates that it does not constitute "available spendable resources" even though it is a component of net current assets. 
GENERAL FIXED ASSETS 
General fixed assets purchased, including capital outlay costs, are recorded as expenditures in the various funds at the time of purchase. All purchased general fixed assets are valued at cost where historical records are available and at estimated historical cost where no historical records exist. Donated general fixed assets are recorded at fair market value on the date donated. Disposals are deleted at recorded cost. No depreciation has been provided on General Fixed Assets. 
COMPENSATED ABSENCES 
Compensated absences represent obligations of the Agency relating to employees' rights to receive compensation for future absences based upon service already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion ofthis obligation as this amount is deemed immaterial to the general purpose financial statements. 
- 9- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS 
JUNE 30, 1995 
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 
INTERFUND TRANSACTIONS 
The Agency has the following types ofinterfund transactions: 
Reimbursements ofexpenditures initially made from a fund that are properly applicable to another fund, are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed. 
Operating transfers are recorded for all interfund transactions other than reimbursements. 
MEMORANDUM ONLY - TOTAL COLUMNS 
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. 
Note 2: DEPOSITS 
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofinsurance, or by collateral. The aggregate of the face value of such surety bond and the market value ofthe securities pledged shall be equal to not less than 110 percent of the public funds being secured after the deduction of the amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts. 
Acceptable security for deposits consists of any one of or any combination ofthe following: 
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State ofGeorgia, 
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation, 
(3) Bonds, bills, notes, certificates ofindebtedness or other direct obligations ofthe United States or ofthe State ofGeorgia, 
(4) Bonds, bills, notes, certificates ofindebtedness or other obligations ofthe counties or municipalities of the State of Georgia, 
- 10 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
 
Note 2: DEPOSITS 
 
(5) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose, 
 
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and 
 
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association. 
 
CATEGORIZATION OF DEPOSITS At June 30, 1995, the bank balances were $302,227.93. The amounts of the total bank balances are classified into three categories of credit risk: 
 
Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Agency or by the Agency's agent in the Agency's name. 
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Agency's name. 
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Agency's name.) 
 
The Agency's deposits are classified by risk category at June 30, 1995, as follows: 
 
Risk Catego,;y 
 
Bank Balance 
 
1 
 
$ 172,952.26 
 
2 
 
129,275.67 
 
3 
 
0.00 
 
Total 
 
$ 302,227.23 
 
- 11 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
 
Note 3: CHANGES IN GENERAL FIXED ASSETS 
 
The following is a summary of changes in the General Fixed Assets Account Group during the fiscal year: 
 
Balance July 1, 1994 Additions Deletions Balance June 30, 1995 
 
Equipment $ 828,758.50 
199,284;01 362,332.70 $ 665,709.81 
 
Note 4: RISK MANAGEMENT 
 
The Agency is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illnesses or injuries to employees; natural disaster; and unemployment compensation. 
 
The Agency has obtained commercial insurance for risk of loss associated with torts, assets and job related illnesses or injuries to employees. The Agency has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Agency's insurance coverage in any of the past three years. 
 
The Agency has elected to self-insure for all losses related to natural disaster and errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Agency has not experienced any losses related to these risks in the past three years. 
 
The Agency is self-insured with regard to unemployment compensation claims. The Agency accounts for claims within the General Fund with expenditures and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated. 
 
Changes in the unemployment compensation claims liability during the last two fiscal years are as follows: 
 
Beginning of Year Liability 
 
Claims and Changes in Estimates 
 
Claims Paid 
 
EndofYear Liability 
 
1994 1995 
 
$ 
 
0.00 $ 
 
6 447.26 $ 
 
6,447.26 $ 
 
0.00 
 
$ 
 
0.00 $ 
 
6,948.15 $ 
 
6,948.15 $ 
 
0.00 
 
- 12 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
 
Note 5: GENERAL LONG-TERM DEBT 
 
The changes in General Long-Tenn Debt during the fiscal year ended June 30, 1995, were as follows: 
 
Compensated Absences 
 
Balance July 1, 1994 
 
$ 124,980.23 
 
Deductions Annual Leave Earned and Utilized (Net) 
 
-44,793.38 
 
Balance June 30, 1995 
 
$ 80,186.85 
 
Note 6: CONTINGENT LIABILITIES 
 
Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Agency believes that such disallowances, if any, will be immaterial to its overall financial position. 
 
Note 7: SIGNIFICANT EVENT 
 
The Griffin Regional Educational Service Agency terminated its service as administrating agent for Job Training Partnership Act (JTPA) funds within the service delivery area as prescribed by the Georgia Department ofLabor during fiscal year 1995. The West Central Georgia Private Industry Council assumed this responsibility effective October 1, 1994. 
 
Note 8: ACCUMULATED EMPLOYEES' LEAVE 
 
The Agency's administrative staff and certain other full-time employees earn five-sixth of a day per contract month ofannual leave during the first three years of employment and one and one-quarter days per contract month after three years of employment. Annual leave may be accumulated with no maximum limitation and employees are paid at the rate of 1/230 oftheir annual contracted salary for each day ofunused annual leave upon retirement or termination ofemployment. See Note 1 - Compensated Absences 
 
Note 9: RETIREMENT PLANS 
 
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) 
 
TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by Agency's are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer public employee retirement system (PERS). 
 
- 13 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
 
Note 9: RETIREMENT PLANS 
 
TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. A member is eligible for service retirement after 30 years of creditable service, regardless ofage, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the member's death. 
 
Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is 
 
entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, 
 
whichever is greater. The death benefit is the amount that would be payable to the member's ben~ficiary had 
 
the member retired on the date of death on either a service retirement allowance or a disability retirement 
 
allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of 10 years 
 
of service) and compensation up to the time ofdisability or death. 
 
 
 
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting ofemployer contributions occurs, but the member's contributions are refunded with interest. 
 
The Agency's payroll for employees covered by TRS for the year ended June 30, 1995, was $1,476,207.33; total payroll was $1,603,354.65. 
 
TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Agency who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The Agency makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. For fiscal year 1995 that rate for employer contributions was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%. 
 
Total contributions made during fiscal year 1995 amounted to $248,150.41, ofwhich $174,339.99 was made by the Agency and $73,810.42 was made by employees. These contributions represented 11.81% (Agency) and 5% (employees) ofcovered payroll. 
 
TRS FUNDING STATUS AND PROGRESS The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No. 5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a PERS. The standardized measurement is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future years as a result of employee services performed to date, and is adjusted for the effects of projected salary increases. A standardized measure ofthe pension benefit obligation was adopted by the GASB to enable readers of PERS financial statements to assess that PERS funding status on a going-concern basis, assess 
 
- 14 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY EXlllBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS 
JUNE 30, 1995 
 
Note 9: RETIREMENT PLANS 
 
progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers. 
 
Total unfunded pension benefit obligation ofTRS as ofJune 30, 1994, was as follows: 
 
Total pension benefit obligation 
 
$15,313,743,000.00 
 
Net assets available for benefits, at co~t 
 
14,254,785,000.00 
 
Unfunded pension benefit obligation 
 
$ 1,058.958 000.00 
 
The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1994. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers. 
 
Total contributions from all employers to TRS for fiscal year ended June 30, 1995 were $565,117,811.00. The Agency's contribution for the year ended June 30, 1995 of $174,339.99 was actuarially determined and represented .0309% of total contributions made by all participating employers. 
 
Ten year historical trend information is presented in the 1995 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due. 
 
Note 10: SURETY BONDS 
 
The Director, Dr. Hugh G. Stinchcomb, is bonded in the amount of$100,000.00 with the Western Surety Company, Sioux Falls, South Dakota, their Bond No. 68328573, on which premium was paid through January 3, 1996. 
 
- 15 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30, 1995 
 
ASSETS Cash and Cash Equivalents Accounts Receivable Inventories 
 
GEORGIA LEARNING RESOURCES 
SYSTEM 
 
LOTTERY PROGRAMS 
 
DRUG-FREE SCHOOLS AND COMMUNITIES 
ACT 
 
D.AR.E. PROGRAM 
 
$ 
 
6,620.12 
 
$ 
 
56,783.50 
 
$ 
 
2,675.55 
 
9,000.65 $ 14,205.00 
 
Total Assets 
 
$ 
 
6,620.12 $ 
 
2,675.55 $ 
 
65,784.15 $ 14,205.00 
 
LIABILITIES AND FUND EQUITY 
 
LIABILITIES 
 
Cash Overdraft 
 
Accounts Payable 
 
$ 
 
Expired Grant Balances Payable 
 
Total Liabilities 
 
$ 
 
FUND EQUITY 
 
Fund Balances 
 
Reserved 
 
For Continuation of Federal Programs 
 
$ 
 
For Expired Grant Balances/Questioned Costs 
 
For Inventory for Resale 
 
$ Unreserved 
Undesignated 
 
Total Fund Equity 
 
$ 
 
$ 5,120.06 5,120.06 $ 
1,500.06 
1,500.06 0.00 $ 
1,500.06 $ 
 
842.62 1,795.04 $ 
37.89 2,675.55 $ 
0.00 $ 0.00 $ 
 
$ 53,395.20 12,388.95 
 
6,969.24 7,235.76 
 
65,784.15 $ 14,205.00 
 
0.00 $ 
 
0.00 
 
0.00 $ 
 
0.00 
 
Total Liabilities and Fund Equity 
 
$ 
 
6,620.12 $ 
 
2,675.55 $ 
 
65,784.15 $ 14,205.00 
 
See notes to the general purpose financial statements. 
 
-16- 
 
 EXHIBIT"E" 
 
JOB TRAINING PARTNERSHIP ACT/SERVICE 
DELIVERY AREA NO. 5 
 
NATIONAL SCIENCE FOUNDATION GRANT 
 
$ 
 
23,492.88 
 
$ 
 
$ 
 
31,290.90 
 
MEMBER SERVICE 
FUND 
 
TOTALS JUNE 30, 1995 JUNE 30, 1994 
 
4,044.31 $ 
 
90,940.81 $ 
 
122,120.73 
 
209,234.99 
 
266,407.09 
 
648,663.48 
 
590,966.34 
 
590,966.34 
 
489,246.26 
 
$ 
 
23,492.88 $ 
 
31,290.90 $ 
 
804,245.64 $ 
 
948,314.24 $ 1,260,030.47 
 
$ 
 
15,803.94 
 
$ 
 
23,615.80 $ 
 
202,289.75 
 
$ 
 
6,916.43 
 
78.37 $ 
 
144,451.83 
 
218,992.69 
 
420,337.06 
 
16,576.45 
 
1,563.42 
 
30,566.71 
 
$ 
 
23,492.88 $ 
 
17,445.73 $ 
 
144,451.83 $ 
 
273,175.20 $ 
 
622,626.81 
 
$ 
 
13,845.17 
 
$ 
 
15,345.23 $ 
 
16,933.74 
 
10,839.57 
 
$ 
 
590,966.34 
 
590,966.34 
 
489,246.26 
 
$ 
 
13,845.17 $ 
 
590,966.34 $ 
 
606,311.57 $ 
 
517,019.57 
 
$ 
 
0.00 
 
0.00 
 
68,827.47 
 
68,827.47 
 
120,384.09 
 
$ 
 
0.00 $ 
 
13,845.17 $ 
 
659,793.81 $ 
 
675,139.04 $ 
 
637,403.66 
 
$ 
 
23,492.88 $ 
 
31,290.90 $ 
 
804,245.64 $ 
 
948,314.24 $ 1,260,030.47 
 
-17 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY 
COMBINING STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES 
SPECIAL REVENUE FUND 
YEAR ENDED JUNE 30. 1995 
 
REVENUES 
State Funds Federal Funds Local and Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Maintenance and Operation of Plant Other Support Services Enterprise Operations Other Operations of Non-Instructional Services 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES (USES) 
Operating Transfers In Operating Transfers Out 
Total Other Financing Sources (Uses) 
 
GEORGIA LEARNING RESOURCES SYSTEM 
 
LOTTERY PROGRAMS 
 
DRUG-FREE SCHOOLS AND COMMUNITIES 
ACT 
 
D.A.R.E. PROGRAM 
 
$ 70,195.00 $ 316,528.72 
 
114,268.00 
 
$ 
 
$ 184,463.00 $ 316,528.72 $ 
 
180,523.75 $ 85,230.00 180,523.75 $ 85,230.00 
 
$ 311,664.11 $ 
 
$ 
 
59,672.08 
 
20,802.55 
 
101,085.91 
 
3,670.42 
 
3,758.61 1,106.00 
 
93,859.14 
 
65,659.53 $ 21,005.08 
 
85,230.00 
 
$ 185,230.96 $ 316,528.72 $ 
 
$ 
 
-767.96 $ 
 
0.00 $ 
 
180,523.75 $ 0.00 $ 
 
85,230.00 0.00 
 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $ 
FUND BALANCE JULY 1 
Inventory - Net Change in Period Inventory for Resale 
 
-767.96 $ 2,268.02 
 
0.00 $ 0.00 
 
0.00 $ 
 
0.00 
 
0.00 
 
0.00 
 
FUND BALANCE JUNE 30 
 
$ 
 
1,500.06 $ 
 
0.00 $ 
 
----- 0.00 $ 
 
0.00 
 
See notes to the general purpose financial statements. 
 
-18 - 
 
 EXHIBIT "F'' 
 
JOB TRAINING PARTNERSHIP ACT/SERVICE 
DELIVERY AREA NO. 5 
 
NATIONAL SCIENCE FOUNDATION GRANT 
 
MEMBER SERVICE 
FUND 
 
TOTALS YEAR ENDED JUNE 30, 1995 JUNE 30, 1994 
 
$ 
 
$ 1,288,360.57 $ 
 
119,591.88 
 
_ _ _4_26_.5_7 _ _ _ _ _ _ $ _ _1_6_6_,1_8_9_.7_8 
 
$ 1,288,787.14 $ 
 
119,591.88 $ 
 
166,189.78 $ 
 
386,723.72 $ 1,787,974.20 
166,616.35 
2,341,314.27 $ 
 
109,330.85 3,899,662.93 
102,561.14 
4,111,554.92 
 
$ 
 
686,444.11 
 
20,533.22 $ 
 
4,060.67 
 
4,093.12 442,724.06 
 
146,389.96 
 
$ 1,304,245.14 $ 
 
$ 
 
-15,458.00 $ 
 
104,412.43 16,000.00 $ 
120,412.43 $ -820.55 $ 
 
$ 
7,450.00 28,326.55 181,396.29 217,172.84 $ -50,983.06 $ 
 
1,091,967.36 $ 1,309,578.08 
 
20,533.22 318,732.65 20,802.55 149,601.66 
1,106.00 36,090.09 442,724.06 181,396.29 146,389.96 
 
57,327.56 401,338.07 
21,439.72 188,970.09 
164,247.08 1,388,084.54 
194,306.43 461,691.32 
 
2,409,343.84 $ 4,186,982.89 
 
-68,029.57 $ 
 
-75,427.97 
 
$ 
 
4,044.87 
 
$ _ _ _4__,_04_4_.8_7 
 
$ 
 
4,044.87 
 
_ _ _ _ _ $ _ _ _-8__,_99_8_.7_0 
 
$ 
 
4,044.87 $ _ _ _-8.;;._,,_99_8_;..7-'--0 
 
$ 
 
-11,413.13 $ 
 
11,413.13 
 
-820.55 $ 14,665.72 
 
-50,983.06 $ 609,056.79 
 
-63,984.70 $ 637,403.66 
 
-84,426.67 694,644.15 
 
101,720.08 
 
101,720.08 
 
27,186.18 
 
----- ------ $ 
 
0.00 $ 
 
13,845.17 $ 
 
659,793.81 $ 
 
675,139.04 $ 
 
637,403.66 
 
-19- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF CHANGES IN ASSETS AND LIABILITIES 
FIDUCIARY FUND TYPE - AGENCY FUND YEAR ENDED JUNE 30, 1995 
 
SPECIAL ACTIVITIES ACCOUNT ASSETS 
Cash and Cash Equivalents 
LIABILITIES 
Sales Tax 
 
BALANCE JULY 1, 1994 
 
ADDITIONS 
 
DEDUCTIONS 
 
BALANCE JUNE 30, 1995 
 
$ 
 
0.00 $ 
 
720.79 $ 
 
----- 720.79 $ 
 
0.00 
 
$ 
 
0.00 $ 
 
720.79 $ 
 
720.79 s_ _ _ _o._oo_ 
 
See notes to the general purpose financial statements. 
 
-20- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVJCE AGENCV SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
YEAR ENDED JUNE 30 1995 
 
FUNDING AGENCY PROGRAM/GRANT 
 
CFDA NUMBER 
 
AWARDS IN PERIOD 
 
FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REF.UNDS) 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
Education, U. S. Department of Through Georgia Department of Education Drug-Free Schools and Communities Act 1994Grant 1994 Cerry-OVer 1995 Grant Individuals with Disabilities Education Act Title VI, B Georgia Leaming Resources System 1995 Regular TltleVI, D 1994 Regular 1995 Regular Through Georgia Department of Human Resources D.A.R.E. Program 427-93-31987 427-93-51485 Through Various Boards of Education 
(See Schedule s; 
Individuals with Disabilities Education Act Title VI, B Shared Services Project 
Total U. S. Department of Education 
 
84.186 84.186 $ 84.186 
 
$ 78,940.00 138,939.00 
 
84.027 
84.029 84.029 
 
109,n6.oo 4,492.00 
 
84.186 84.186 
 
85,231.00 
 
84.173 $ 
 
n I598.53 4941976.53 $ 
 
3,124.24 78,940.00 $ 105,000.00 
 
78,940.00 $ 101,583.75 
 
78,940.00 101,583.75 
 
109,n6.oo 4,492.00 
 
109,n6.oo 4,492.00 
 
109,n6.oo 
2,268.02 2,991.94 
 
23,108.51 71,025.00 
 
85,230.00 
 
85,230.00 
 
64047.87 4591513.62 $ 
 
n I598.53 4571620.28 $ 
 
921213.63 (1) 4731003.34 
 
Health and Human Services, U. S. Department of 
 
Through Georgia Department of Education 
 
Cooperative Agreements to Support School 
 
Health Education to Prevent the Spread of 
 
Acquired Immunodeficiency Syndrome 
 
Teacher Training - AIDS Health Education 
 
1995 Grant 
 
93.938 $ 
 
Comprehensive Health Education Program 
 
1994 Grant 
 
93.938 
 
1995 Grant 
 
93.938 
 
5,500.00 $ 61200.00 
 
3,242.06 $ 6,500.00 
 
3,242.06 $ 
5,028.01 21531.93 
 
3,807.95 (1) 
5,028.01 21531.93 
 
Total U. S. Department of Health and Human Services 
 
$ 11.700.00 $ 
 
9.742.06 $ 101802.00 $ 
 
111367.89 
 
Labor, U. S. Department of Through Georgia Department of Education Job Training Partnership Act 05-1-15-13-213 Through Georgia Department of Labor Job Training Partnership Act 10-91-00-1-1-05 20-C2-00-1-1-05 30-91-00-1-1-05 70-91-20-1-1-05 20-C3-00-1-1-05 10-93-00-1-1-05 10-93-92-1-1-05 Undistributed 10-93-99-1-1-05 15-93-00-1-1-05 15-93-92-1-1-05 Undistributed 
 
* 17.250 
 
$ 
 
* 17.250 * 17.250 * 17.250 * 17.250 $ * 17.250 * 17.250 * 17.250 * 17.250 * 17.250 * 17.250 * 17.250 * 17.250 
 
-56,388.00 
-12,130.00 39,575.00 -6,445.00 
 
-217.42 $ 
 
-217.42 
 
-3,109.64 -596.08 1,856.00 
224,853.80 418,828.20 
47,002.00 274,403.41 50,918.13 
 
-7,519.03 -596.08 
 
-2,507.04 84,582.00 408,646.74 
$ -2,044.00 255,983.06 46,018.00 
 
493,993.27 302,001.06 
 
- 21 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE 
VEAR ENDED JUNE 30 1995 
 
FUNDING AGENCY PROGRAM/GRANT 
 
CFDA NUMBER 
 
AWARDS IN PERIOD 
 
FEDERAL FUNDS RECEIVED IN PERIOD(NET OF REFUNDS) 
 
FEDERAL REVENUE IN PERIOD 
 
EXPENDITURES IN PERIOD 
 
Labor, U.S. Department of Through Georgia Department of Labor Job Training Partnership Act 20-C4-00-1-1-05 20-C4-99-1-1-05 Undistributed 25-93-00-1-1-05 25-93-92-1-1-05 Undistributed 30-93-00-1-1-05 Through West. Central Georgia Private Industry Council Job Training Partnership Act 30-93-00-1-1-05 
 
 17.250  17.250  17.250  17.250  17.250 $  17.250  17.250 
 17.250 
 
$ -19,002.00 39,863.00 
691318.44 
 
572,371.-10 $ -80,284-410 
-37,776.96 63,074.96 
89,208.00 
 
498,960.00 -80,284.40 
$ -44,359.00 63,074.96 
-695.68 
 
419,449.15 (1) 
18,716.42 (1) 766.80 (1) 
 
691318.44 
 
691318.44 
 
691318.44 
 
Total U. S. Department of Labor 
 
$ 541791.44 $ 
 
116891849.84 $ 112881360.57 $ 113041245.14 
 
National Sc:ience Foundation Through the University of Georgia Research Foundation National Sc:ience Foundation Grant RR229-086167 47313 RR229-120/7565543 
 
NIA 
 
$ 
 
NIA $ 146i348.00 
 
30,882.23 $ 
 
4,395.04 $ 
 
831905.94 
 
1151196.84 
 
19,060.76 1011351.67 
 
Total National Science Foundation 
 
$ 1461348.00 $ 
 
114_788.17 $ 1191591.88 $ 
 
1201412.43 
 
Total Federal Financial Assistance 
 
$ 707,815.97 $ 2,273,893.69 $ 1,876,374.73 $ 1,909,028.80 
 
The Major Program Is identified by an asterisk C-) in front of the CFDA number. 
 
(1) Expenditures forthls program include State, and/or Local and Other Funds. Expenditures are not maintained by fund source. 
 
See notes to the general purpose financial statements. 
 
- 22 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY CASH AND CASH EQUIVALENTS JUNE 30, 1995 
 
SCHEDULE "2" 
 
INTEREST BEARING ACCOUNTS 
Bank South, N. A., Griffin, Georgia 
Money Market Account (Variable) 
First Union National Bank of Georgia, Griffin, Georgia 
N.O.W. Account (1.94%) Passbook Savings Account (2.25%) 
 
$ 70,917.22 
 
$ 82,325.38 20,754.42 
 
103,079.80 
 
$ 173,997.02 
 
See notes to the general purpose financial statements. - 23 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY ACCOUNTS RECEIVABLE JUNE 30. 1995 
 
SCHEDULE "3" 
 
Butts County Board of Education Drug-Free Schools and Communities Act 
Education, Georgia Department of Vocational Education Lottery Program Education Technology Centers Federal Programs Acquired Immunodeficiency Syndrome Comprehensive Health Education Program Drug-Free Schools and Communities Act 
Human Resources, Georgia Department of DARE. Program 
University of Georgia Research Foundation National Science Foundation Grant 
Various Sources Reimbursement For Staff Development Sales and Services 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 
 
27.95 $ 
 
27.95 
 
$ 
 
922.97 
 
2,675.55 
 
922.97 2,675.55 
 
2,531.93 
 
8,972.70 
 
2,531.93 8,972.70 
 
14,205.00 14,205.00 
 
31,290.90 31,290.90 
 
1,514.69 38.88 
 
1,514.69 209,234.99 209,273.87 
 
$ 5,008.47 $ 266,407.09 $ 271,415.56 
 
See notes to the general purpose financial statements. 
 
- 24 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "4" 
 
AGENCY/FUNDING 
GRANTS Education, Georgia Department of Vocational Education Other State Programs Altemative Programs Georgia Leaming Resources System Regional Educational Service Agencies Special Education Low Incidence Grant Staff Development Sex Education Grant Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Lottery Programs Altemative School Program Education Technology Centers Safe Schools Grant 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 
 
922.97 
 
296,325.00 $ 
434,796.00 13,444.00 
 
19,215.81 
 
$ 70,195.00 
 
922.97 
296,325.00 70,195.00 
434,796.00 13,444.00 
19,215.81 
 
85,714.00 
 
311,664.11 3,758.61 1,106.00 
 
85,714.00 
311,664.11 3,758.61 11106.00 
 
$ 
 
850,417.78 $ 
 
386,723.72 $ 1,237,141.50 
 
See notes to the general purpose financial statements. - 25 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE THROUGH BOARDS OF EDUCATION 
YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "5" 
 
AGENCY/FUNDING 
SUB-GRANTS Various Boards of Education lndMduals with Disabilities Education Act Title VI, B Butts County Fayette County Griffin-Spalding County Henry County Lamar County Pike County Thomaston-Upson County 
 
GOVERNMENTAL FUND TYPE GENERAL FUND 
 
$ 
 
6,633.28 
 
17,526.57 
 
21,690.04 
 
15,137.45 
 
5,811.18 
 
2,436.80 
 
8,363.21 
 
$ =========7=7=,5=9=8.=53= 
 
See notes to the general purpose financial statements. -26- 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF LOCAL AND OTHER REVENUE YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "6" 
 
Boards of Education Business Machine Repairs Butts County Fayette County Griffin-Spalding County Henry County Lamar County Newton County Pike County Thomaston-Upson County Membership Fees Butts County Fayette County Griffin-Spalding County Henry County Lamar County Newton County Pike County Thomaston-Upson County Psychological Services Butts County Staff Development Butts County Fayette County Griffin-Spalding County Henry County Lamar County Newton County Pike County Thomaston-Upson County 
Donations Interest Earned Reimbursements 
For Indirect Cost Special Revenue Fund 
For Staff Development Various Sources 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
$ 
 
7,862.28 
 
26,645.04 
 
24,752.68 
 
19,802.16 
 
4,745.48 
 
14,060.72 
 
7,756.80 
 
15,794.84 
 
61,565.76 40,880.67 34,923.76 40,923.76 57,281.76 38,522.88 36,022.88 35,187.76 
 
42,681.04 
 
2,601.54 2,625.75 5,018.28 1,852.97 
735.91 2,103.64 3,544.78 
828.95 100.00 
6,340.96 $ 
 
26,812.67 27,532.89 
 
$ 
426.57 
 
7,862.28 26,645.04 24,752.68 19,802.16 
4,745.48 14,060.72 7,756.80 15,794.84 
61,565.76 40,880.67 34,923.76 40,923.76 57,281.76 38,522.88 36,022.88 35,187.76 
42,681.04 
2,601.54 2,625.75 5,018.28 1,852.97 
735.91 2,103.64 3,544.78 
828.95 100.00 6,767.53 
 
26,812.67 27,532.89 
 
- 27 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF LOCAL AND OTHER REVENUE YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "6" 
 
GOVERNMENTAL FUND TYPES 
 
SPECIAL 
 
GENERAL 
 
REVENUE 
 
FUND 
 
FUND 
 
TOTAL 
 
Sales and Services 
 
Audio-Visual Repairs 
 
Less: Purchases for Resale 
 
Business Machine Repairs 
 
Less: Purchases for Resale 
 
Computer Services 
 
Less: Purchases for Resale 
 
Copy Machine Repairs 
 
Less: Purchases for Resale 
 
Photocopy Services 
 
$ 
 
Rents 
 
Supplies and Materials 
 
Less: Purchases for Resale 
 
Testing and Evaluation Fees 
 
Fayette County Board of Education 
 
Griffin-Spalding County Board of Education 
 
Henry County Board of Education 
 
Thomaston-Upson County Board of Education 
 
Various Individuals 
 
Tuition 
 
Butts County Board of Education 
 
Griffin-Spalding County Board of Education 
 
Lamar County Board of Education 
 
Other 
 
$ 
5,930.41 510.98 
 
19,469.85 $ -11,953.73 
9,098.63 -6,547.14 304,601.91 -297,794.14 57,867.26 -53,357.13 
1,361,285.18 -1,216,503.20 
 
19,469.85 -11,953.73 
9,098.63 -6,547.14 304,601.91 -297,794.14 57,867.26 -53,357.13 5,930.41 
510.98 1,361,285.18 -1,216,503.20 
 
15.95 18.80 37.60 37.60 438.00 
 
15.95 18.80 37.60 37.60 438.00 
 
54,000.00 201,000.00 
45,000.00 8,835.26 
 
22.29 
 
54,000.00 201,000.00 
45,000.00 8,857.55 
 
$ 
 
905,333.21 $ 166,616.35 $ 1,071,949.56 
 
See notes to the general purpose financial statements. - 28 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "7" 
 
EXPENDITURES 
Operating Costs Salaries Employee Benefits Travel of Employees Professional and Technical Services Compensation and Travel of Board Members Water, Sewer and Cleaning Services Repair and Maintenance Services Rents Insurance Communications Other Purchased Services Supplies Energy Books, Textbooks and Periodicals Dues and Fees Federal Indirect Costs Other Expenditures 
Nonoperating Costs Equipment 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
TOTAL 
 
$ 1,171,024.46 $ 
232,852.08 26,113.60 
181,468.00 3,400.00 1,276.85 
20,961.83 50,360.04 29,802.00 17,013.40 
5,411.18 53,174.87 13,158.34 
9,539.96 5,670.93 
4,306.90 
 
432,330.19 $ 
69,402.41 15,565.33 734,969.21 4,400.14 2,898.46 8,314.79 51,993.98 17,559.00 23,223.36 102,347.08 164,238.36 15,887.33 56,204.49 4,117.00 26,812.67 10,831.64 
 
1,603,354.65 302,254.49 41,678.93 916,437.21 7,800.14 4,175.31 29,276.62 102,354.02 47,361.00 40,236.76 107,758.26 217,413.23 29,045.67 65,744.45 9,787.93 26,812.67 15,138.54 
 
32,327.85 
 
668,248.40 
 
700,576.25 
 
Total Expenditures 
 
$ 1,857,862.29 $ 2,409,343.84 $ 4,267,206.13 
 
See notes to the general purpose financial statements. - 29 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT LOTTERY PROGRAMS YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "811 
 
EXPENDITURES Operating Costs Supplies Nonoperating Costs Equipment 
Total Expenditures 
 
ALTERNATIVE SCHOOL PROGRAM 
 
EDUCATION TECHNOLOGY 
CENTERS 
 
SAFE SCHOOLS 
GRANT 
 
TOTAL 
 
$ 
 
70,325.00 $ 
 
2411339.11 
 
1,910.80 $ 11847.81 
 
1,106.00 $ 
 
73,341.80 
 
2431186.92 
 
$ 
 
311,664.11 $ 
 
3,758.61 $ 
 
1,106.00 $ 
 
316,528.72 
 
See notes to the general purpose financial statements. 
 
- 30 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "9'' 
 
BOARD MEMBER ADDRESS 
GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY BOARD OF CONTROL 
Mr. Trigg Dalrymple, Chairman (*) Fayette County Board of Education 210 Stonewall Aven1Je Fayetteville, Georgia 30214 
Mr. Frank L. Bates (*) Thomaston-Upson County Board of Education 205 Civic Center Drive Thomaston, Georgia 30286 
Dr. Lynn Batten (*) Griffin-Spalding County Board of Education 
P. 0. Drawer N 
Griffin, Georgia 30224 
Mr. Gary Boehmer (*) Henry County Board of Education 
P. 0. Box479 
McDonough, Georgia 30253 
Dr. Wendell Clamp (*) Newton County Board of Education 
P. 0. Box 1469 
Covington, Georgia 30209 
Ms. Edna Clark (*) Route 1, Box 329 Williamson, Georgia 30292 
Mr. James Crayton (*) Pike County Board of Education 
P. o. Box386 
Zebulon, Georgia 30295 
Dr. Dennis Fordham (*) Butts County Board of Education 181 N. Mulberry Street Jackson, Georgia 30233 
Dr. James W. Jenkins (*) Lamar County Board of Education 103 Birch Street Milner, Georgia 30257 
Mr. M. C. Paget (*) 
P. 0. Box96 
Jackson, Georgia 30233 
- 31 - 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
350.00 
 
500.00 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "9" 
 
BOARD MEMBER ADDRESS 
GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY BOARD OF CONTROL 
Mr. Wallace Rhodes (*) 
100 Oakdale Street 
Thomaston, Georgia 30286 
Mr. Jimmy White(*) 140 Rosewood Drive Fayetteville, Georgia 30214 
Total Griffin Regional Educational Service Agency Board of Control 
GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY ACADEMY BOARD(1) 
Ms. Carolyn Byrd, Chairperson (*) 465 Lakeside Road Williamson, Georgia 30292 
Dr. Lynn Batten (*) Griffin-Spalding County Board of Education 
P. 0. Drawer N 
Griffin, Georgia 30224 
Mr. Ernest Battle (*) 826 Chestnut Drive Jackson, Georgia 30233 
Dr. Dennis Fordham (*) Butts County Board of Education 181 N. Mulberry Street Jackson, Georgia 30233 
Mr. Horace Hightower (*) 111 B Street Barnesville, Georgia 30204 
Dr. James W. Jenkins(*) Lamar County Board of Education 103 Birch Street Milner, Georgia 30257 
Total Griffin Regional Educational Service Agency Academy Board 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
550.00 
 
550.00 
 
$ 
 
1;950.00 
 
$ 
 
550.00 
 
500.00 
 
400.00 
 
$ 
 
11450.00 
 
- 32 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "9" 
 
BOARD MEMBER ADDRESS 
JOB TRAINING PARTNERSHIP ACT/SERVICE DELIVERY AREA NO 5(2) WEST CENTRAL GEORGIA PRIVATE INDUSTRY COUNCIL 
Mr. Robert H. Glover, Chairman P.O.Box3n Griffin, Georgia 30224 
Mr. Parks W. Avery 
P. 0. Box608 
Newnan, Georgia 30264 
Rev. Roger Brawner 6 Pigeon Creek Road Manchester, Georgia 31816 
Mr. Joe Brown 
P. 0. Box 3839 
Jackson, Georgia 30233 
Mr. Jim Burke 
P. 0. Box967 
Newnan, Georgia 30264 
Ms. Susan Byars 103 Birch Street Milner, Georgia 30257 
Mr. William Cook 205 Civic Center Drive Thomaston, Georgia 30286 
Mr. Jerry Crawford 
P. 0. Box 1028 
Zebulon, Georgia 30295 
Mr. Fletcher Dunn 
P. 0. Box736 
Griffin, Georgia 30224 
Mr. Lamar E. Dunn 
P. 0. Box387 
Zebulon, Georgia 30295 
Mr. Richard Faulkner 231-C South 10th Street Griffin, Georgia 30223 
Mr: Solomon Ferguson 
P. 0. Box248 
Manchester, Georgia 31816 
- 33 - 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
193.96 
 
178.00 
 
200.68 
 
178.00 
 
194.12 
 
186.82 
 
178.00  
 
201.10 
 
178.00 
 
199.42 
 
178.00 
 
212.86 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30. 1995 
 
SCHEDULE "9" 
 
BOARD MEMBER ADDRESS 
JOB TRAINING PARTNERSHIP ACT/SERVICE DELIVERY AREA NO 5{2) WEST CENTRAL GEORGIA PRIVATE INDUSTRY COUNCIL 
Mr. Mike Greene 1417 Highway 19 North Thomaston, Georgia 30286 
Mr. Dwight Hale 155 Temple Road Carrollton, Georgia 30117 
Mr. Larry Hammond P. 0. Box 1489 Griffin, Georgia 30223 
Ms. Donna A Lackey P. 0. Box 1600 Franklin, Georgia 30217 
Mr. Stan Lesley 1500 Orchard Hill Road LaGrange, Georgia 30240 
Mr. Pete Lohmann P. 0. Box429 Newnan, Georgia 30264 
Mr. Fred Lundberg P. 0. Box 1307 LaGrange, Georgia 30241 
Mr. James R. McGrath 212 Bull Street LaGrange, Georgia 30240 
Mr. Dan Patrick P. 0. Box1189 Covington, Georgia 30209 
Mr. Jimmy Rowe 501 Pulliam Street, S. W. Suite250 AUanta, Georgia 30312 
Mr. Charles E. Stephens P. 0. Box370 Franklin, Georgia 30217 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
178.00 
 
171.44 
 
178.00 178.00 
 
178.00 217.90 249.40 158.00 
9.24 
 
- 34 - 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS 
YEAR ENDED JUNE 30, 1995 
 
SCHEDULE "9'' 
 
BOARD MEMBER ADDRESS 
JOB TRAINING PARTNERSHIP ACT/SERVICE DELIVERY AREA NO 5(2) WEST CENTRAL GEORGIA PRIVATE INDUSTRY COUNCIL 
Mr. Roy Varner 11093 Highway 36 Covington, Georgia 30209 
Ms. Carol R. Waters 626 Greenwood Street Barnesville, Georgia 30204 
Mr. George Weaver 923 Mulberry Street Jackson, Georgia 30233 
Mr. W. W. WiHiams 17 GreenviHe Street Newnan, Georgia 30263 
Mr. Wendell Woody P. 0. Box 1230 Carrollton, Georgia 30117 
Total West Central Georgia Private Industry Council 
 
COMPENSATION 
 
TRAVEL 
 
$ 
 
201.10 
 
35.70 
 
208.40 
 
158.00 
$ - - - - -4,-40-0.-14- 
 
$ 
(*) Denotes Board Members Serving as of June 30, 1995 
Note: (1) The Griffin Regional Educational Service Agency Academy Board has primary responsibility for oversight of the Academy Program and its policies, personnel and finances. The Griffin Regional Educational Service Agency Board of Control has final authority for the program. 
(2) The Griffin Regional Educational Service Agency contracted with the West Central Georgia Private Industry Council to function as the Council's Administrative Agency for Job Training Partnership Act/ Service Delivery Area No. 5. A schedule of the Council's Board of Control, their compensation and travel expense are included on this schedule for purposes of additional analysis. 
 
3,400.00 $ ====4=,4=00=.1=4 
 
See notes to the general purpose financial statements. 
 
 35  
 
 SECTION II SUMMARYANDSCHEDULEOFSALARIESANDTRAVEL 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1995 
 
SALARIES 
GENERAL FUND Instruction Support Services Pupil Services 
Improvement of Instructional Services 
General Administration School Administration Business Administration 
Maintenance and Operation of Plant 
Total General Fund 
SPECIAL REVENUE FUND 
 
TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS) 
 
ADJUSTMENTS FOR ACCRUALS 
 
JUNE 301 1994 
 
JUNE 30, 1995 
 
TOTAL PER SCHEDULE (CASH BASIS) 
 
$ 
 
211,898.92 
 
71,350.02 386,360.87 $ 181,807.32 
75,216.84 45,293.31 199,097.18 
 
$ 
 
1,171,024.46 $ 
 
432,330.19 
 
$ , 18,843.80 
18,843.80 $ 
 
-30,572.50 $ 
 
181,326.42 
 
-4,247.00 -19,627.70 
 
67,103.02 385,576.97 181,807.32 
75,216.84 45,293.31 199,097.18 
 
-54,447.20 $ 1,135,421.06 
 
432,330.19 
 
Total Salaries 
 
$ 
 
18,843.80 $ 
 
-54,447.20 $ 1,567,751.25 
 
TRAVEL 
 
GENERAL FUND 
 
Instruction 
 
$ 
 
Support Services 
 
Pupil Services 
 
Improvement of Instructional Services 
 
General Administration 
 
School Administration 
 
Total General Fund 
 
$ 
 
SPECIAL REVENUE FUND 
 
831.49 
2,098.99 18,467.46 $ 
4,439.28 276.38 
26,113.60 $ 
15,565.33 
 
$ 
263.76 102.12 
365.88 $ 5,850.52 
 
0.00 $ 0.00 $ 
 
831.49 
2,098.99 18,731.22 
4,541.40 276.38 
26,479.48 
21,415.85 
 
Total Travel 
 
$ 
 
41,678.93 $ 
 
61216.40 $ _ _ _ _0_.00_ $ 
 
47,895.33 
 
 NAME 
ANDREWS.ROBIN A BALLOON,CHARLES R BANKS,LISA BARBER.DANA BEVIL.LINDA F BEVIL, LINDA F BEVIL, LINDA F BLUBAUGH,M JAMIE BROOKS.CAROL BROOKS.CAROL BROOKS.CAROL BUCHANAN.RHONDA BUNN.RONALD BURGREEN,LAUREN W BURRELL.REGINA CLARK.KEITH CROCKETT.DELORIS B CRUMBLEY.MARY CRUSE,CHARLES R CURTIS.MARILYN DAVIS.DIANE H DELEE.ELLEN J DRIVER.JOSEPH DUNN.CLYDE D DUNN,CLYDE D DYE.PATRICIA G DYE,PATRICIA G FINLEY.JOHN H FINLEY.JOHN H FULLER.JONATHAN GARNER,TOYE H GARNER.TOYE H GARNER.TOYE H GARNER.TOYE H GARRISON.RONNIE D GEE,DENNIS R GOUKLER,SANDRA A GRAVES.ARTHUR B GREENE.LOUELLA HALL.JAMES W HART.CARALIE R HART,CARALIE R HART.CARALIE R HEAD.RONALD W HEGGIE.MARLA HEWITT.JANET S HICKS,TAMMYE R HINDS,STANMORE J HOBSON.CHARLES DAVID HOGAN.DENISE P HOGAN,DENISE P HOGAN.DENISE P HOLMES,JIMIE HUGHLEY.ANTONETTE JACKSON.GARY P JACOX,DARRELL E JAMES.BEVERLY JAMES.MARLAR JAMISON, LISA M JONES,BETH JONES,REBECCA W JONES.REBECCA W KENDALL.BRENDA J KENDALL,BRENDA J LAWRENCE.IRIS LUCAS.KAREN 
 
GRIFFIN R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1995 
 
TITLE CATEGORY 
 
INSTRUCTION 
 
$ 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
INSTRUCTION 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
GENERAL ADMINISTRATION 
 
SPECIAL REVENUE FUND - FEDERAL 
 
INSTRUCTION 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
GENERAL ADMINISTRATION 
 
SUPPORT SERVICES - BUSINESS 
 
INSTRUCTION 
 
INSTRUCTION 
 
SUPPORT SERVICES - INSTRUCTIONAL STAFF 
 
SUPPORT SERVICES - PUPIL SERVICES 
 
INSTRUCTION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
INTERNAL SERVICES FUND 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
GENERAL ADMINISTRATION 
 
INTERNAL SERVICES FUND 
 
GENERAL ADMINISTRATION 
 
SUPPORT SERVICES - BUSINESS 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
SPECIAL REVENUE FUND - FEDERAL 
 
INSTRUCTION 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
GENERAL ADMINISTRATION 
 
SUPPORT SERVICES - BUSINESS 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SCHOOL ADMINISTRATION 
 
INSTRUCTION 
 
INSTRUCTION 
 
INTERNAL SERVICES FUND 
 
SUPPORT SERVICES - INSTRUCTIONAL STAFF 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
GENERAL ADMINISTRATION 
 
SPECIAL REVENUE FUND - FEDERAL 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
INSTRUCTION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SPECIAL REVENUE FUND - FEDERAL 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
INSTRUCTION 
 
INSTRUCTION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SUPPORT SERVICES - PUPIL SERVICES 
 
INSTRUCT ION 
 
SUPPORT SERVICES - BUSINESS 
 
INTERNAL SERVICES FUND 
 
SCHOOL ADMINISTRATION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
INSTRUCTION 
 
SALARIES AMOUNT 
3,300.00 9,431.76 $ 
313.00 172.00 1,312.50 18,375.00 1,312.50 23,204.20 
6,670.41 6,670.35 
129.00 258.00 39,744.44 5,643.86 
45.00 4,824.91 
344.00 24,500.04 
3,067.50 33,492.24 
5,331.05 258.00 
52,632.48 
26,520.00 26,333.26 32,332.70 
258.00 
6,500.00 3,500.00 4,325.65 57,888.96 21,235.00 18,465.00 3,518.75 25,649.16 40,882.79 32,462.60 
13,549.00 36,621.31 
43.00 5,042.38 12,332.49 17,417.38 50,455.98 9,187.50 2,809.95 9,187.50 12,465.62 
43.00 30,500.04 
6,712.54 43.00 
7,062.64 21,610.00 
43.00 6,852.96 20,558.76 8,025.00 
301 .oo 
43.00 
 
TRAVEL EXPENSE 
571. 94 
372.74 13.86 
1,546.90 
649.04 
33.60 5,085.57 
69.30 631 . 25 306. 18 2,191.19 1,498.90 
18.48 
63.42 276.38 
90.59 
1,949.40 2,082.23 
73.92 13.00 
885.81 1,348.80 
21 .84 2,531.32 
58.59 486. 15 912. 17 
551. 07 547.97 
109.20 
 
 NAME 
MATTHEWS.ANDREA L MATTHEWS.ANDREA L MCGAVIN,uOHN T MCGAVIN,uOHN T MCGAVIN,uOHN T MCGAVIN,uOHN T MCKNIGHT.CAROL C MCLUCAS,uOHN L MCLUCAS,uOHN L MCNEAL.VICKEY MOORE.ALTON A MOORE,ALTON A PACE.BOWMAN S PARKS.DENNIS MICHAEL PARKS,GARY L PHILLIPS.EDDIE uANE PILCHER.CAROL D PITTS, CHERYL POLLARD,R D PRICE.EMILY PRUITT ,APRIL T PRUITT,APRIL T RE ID, CURTIS RIVERS.DOUGLAS L RIVERS.SUSAN S RIVERS.SUSAN S SANDERS,KENARD SAWYER.HAROLD E SCOTT.LEE ANN SHELLEY.LISA LYLE SHIVERS, LINDA G SIZEMORE.RODNEY C SIZEMORE.TOMMY SMITH.MELODY S SNELL.WILEY E SPURGEON,uOYCE E SPURGEON,uOYCE E SPURGEON,uOYCE E STINCHCOMB.HUGH G STINCHCOMB.HUGH G THOMAS.SERENA L TUGGLE,uUNE K TURNER.WILLIAM R TURNIPSEED.GARY R TURNIPSEED,W KEITH VANCE.SHARON D WHIE,MARLON WHITFIELD.RICHARD B WHITFIELD.RICHARD B WILSON.DONNA P WILSON.DONNA P WRENSEN,GEORGE M 
 
GRIFFIN R.E.S.A. 
 
SCHEDULE OF SALARIES AND TRAVEL 
 
2 
 
YEAR ENDED uUNE 30, 1995 
 
TITLE CATEGORY 
 
SALARIES AMOUNT 
 
TRAVEL EXPENSE 
 
SUPPORT SERVICES - INSTRUCTIONAL 
 
$ 
 
FEDERAL PROGRAMS 
 
SUPPORT SERVICES - INSTRUCTIONAL STAFF 
 
GENERAL ADMINISTRATION 
 
SPECIAL REVENUE FUND - OTHER PROGRAMS 
 
SPECIAL REVENUE FUND - FEDERAL 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
SUPPORT SERVICES - INSTRUCTIONAL STAFF 
 
INSTRUCTION 
 
GENERAL ADMINISTRATION 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
INTERNAL SERVICES FUND 
 
INSTRUCTION 
 
INSTRUCTION 
 
INSTRUCTION 
 
INSTRUCTION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
SCHOOL ADMINISTRATION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INTERNAL SERVICES FUND 
 
INTERNAL SERVICES FUND 
 
GENERAL ADMINISTRATION 
 
FEDERAL PROGRAMS 
 
INSTRUCTION 
 
INSTRUCTION 
 
SUPPORT SERVICES - PUPIL SERVICES 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
INSTRUCTION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INTERNAL SERVICES FUND 
 
SUPPORT SERVICES - INSTRUCTIONAL STAFF 
 
GEORGIA LEARNING RESOURCES SYSTEM FUND 
 
FEDERAL PROGRAMS 
 
DIRECTOR 
 
GENERAL ADMINISTRATION 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
GENERAL ADMINISTRATION 
 
SUPP SRVS - IMPROV INSTR & ED MED SRVS 
 
INSTRUCTION 
 
INTERNAL SERVICES FUND 
 
SEVERELY EMOTIONALLY DISTURBED PROGRAM 
 
INSTRUCTION 
 
MAINTENANCE & OPER. OF PLANT SERVICES 
 
FEDERAL PROGRAMS 
 
GENERAL ADMINISTRATION 
 
SUPPORT SERVICES - BUSINESS 
 
SUPPORT SERVICES - PUPIL SERVICES 
 
4,006.77 37,199.47 $ 
3,387.17 45,283.23 
11,839.00 7,288.68 52,623.48 39,032.36 35,680.80 
24,960.00 30,341.04 28,500.00 
1,460.90 11,662.00 
303.00 43.00 
493.00 7,533.21 9,302.88 2,451.75 1,091.76 4,205.50 1,666.68 18,333.36 18,465.00 
450.00 5,643.86 44,265.45 1,744.20 21,235.00 
45.00 973.70 2,276.00 1,250.00 41,866 .oo 8,345.48 66,561.96 
4,918.00 20,000.04 55,866.30 
236.50 17,434.96 4,590.30 
86.00 7,292.00 1,000.00 16,750.00 1,750.00 34,205.30 
 
2,435.89 919.67 961. 23 39.00 735. 17 
1,018.86 2,374.21 
942.85 58.60 52.29 
273.75 57.96 
1,431.93 39.26 
287.72 50.64 
700.00 2,804.53 2,516.53 
161. 70 2,670.59 
821 . 12 
1,551.02 
 
TOTALS 
 
$ 1 , 567, 751 . 25 $ 47,895.33 
 
l0ED 
 
 SECTION ill COMPLIANCE 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation 
and Director and Members of the Griffin Regional Educational Service Agency Board of Control 
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements of the Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. 
We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. 
Compliance with laws, regulations, contracts, and grants applicable to Griffin Regional Educational Service Agency is the responsibility of the Agency's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the Agency's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. 
The results ofour tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards. 
 
95CRL-10 
 
 This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
~~~ 
Claude L. Vickers State Auditor 
CLV:cm 95CRL-10 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation 
and Director and Members ofthe Griffin Regional Educational Service Agency Board of Control 
 
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS . APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements of the Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. 
 
We have applied procedures to test the Griffin Regional Educational Service Agency's compliance with the following requirements applicable to each ofits Federal financial assistance programs, which are listed in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1995: 
 
(1) Political Activity 
 
(5) Allowable Costs/Cost Principles 
 
(2) Civil Rights 
 
(6) Audit Follow-Up/Resolution 
 
(3) Cash Management 
 
(7) Administrative Requirements 
 
(4) Federal Financial Reports 
 
Our procedures were limited to the applicable procedures described in the Office ofManagement and Budget's "Compliance Supplement for Single Audits ofState and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective ofwhich is the expression of an opinion on the Agency's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. 
 
95CRL-50 
 
 With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph ofthis report. With respect to items not tested, nothing came to our attention that caused us to believe that the Griffin Regional Educational Service Agency had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed immaterial instances of noncompliance with those requirements, which are described in the Schedule ofFindings and Improper or Questioned Costs. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
~ . Respectfully submitted, ,.,;,:~~ 
Claude L. Vickers State Auditor 
CLV:cm 95CRL-50 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation 
and Director and Members ofthe Griffin Regional Educational Service Agency Board ofControl 
 
SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements of the Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. 
 
We have also audited the Griffin Regional Educational Service Agency's compliance with the requirements goverrung: 
 
(1) Types of Services Allowed or Unallowed 
 
(5) Applicable Special Tests and Provisions 
 
(2) Eligibility 
(3) Matching, Level ofEffort, and/or Earmarking 
 
(6) Other Requirement Claims for Advances and Reimbursements 
 
(4) Reporting 
 
These requirements are applicable to the major Federal financial assistance program, which is identified in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1995. The management of the Griffin Regional Educational Service Agency is responsible for the Agency's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit. 
 
95CRL-80 
 
 We conducted our audit ofcompliance in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office ofManagement and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the Agency's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion. 
In our opinion, the Griffin Regional Educational Service Agency complied, in all material respects, with the requirements as disclosed in the second paragraph that are applicable to its major Federal financial assistance program for the year ended June 30, 1995. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
~~~~ 
Claude L. Vickers State Auditor 
CLV:cm 95CRL-80 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation 
and Director and Members ofthe Griffin Regional Educational Service Agency Board ofControl 
 
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 
 
Ladies and Gentlemen: 
 
We have audited the general purpose financial statements ofthe Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. 
 
In connection with our audit ofthe fiscal year 1995 general purpose financial statements of the Griffin Regional Educational Service Agency and with our consideration ofthe Agency's control structure used to administer Federal financial assistance programs, as required by Office ofManagement and Budget (0MB) Circular A128, "Audits ofState and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1995. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements goverrung: 
 
(1) Types of Services Allowed or Unallowed 
 
(2) Eligibility 
 
Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Agency's compliance with these requirements. Accordingly, we do not express such an op1ruon. 
 
With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Griffin Regional Educational Service Agency had not complied, in all material respects, with those requirements. 
 
95CRL-120 
 
 This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter ofpublic record. 
Respectfully submitted, 
 
CLV:cm 95CRL-120 
 
Claude L. Vickers State Auditor 
 
 SECTION IV INTERNAL CONTROL 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation 
and Director and Members of the Griffin Regional Educational Service Agency Board of Control 
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements ofthe Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. 
We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. 
The management of the Griffin Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and 
that transactions are executed in accordance with management's authorization and recorded properly to permit 
the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection ofany evaluation ofthe structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness ofthe design and operation of policies and procedures may deteriorate. 
In planning and performing our audit of the general purpose financial statements of the Griffin Regional Educational Service Agency for the year ended June 30, 1995, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding ofthe design 
95ICL-1 
 
 ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion. 
Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more ofthe internal control structure elements does not reduce to a relatively low level the risk that errors or  irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. 
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record. 
Respectfully submitted, 
/4..,. -;r: ~ 
Claude L. Vickers State Auditor 
CLV:cm 95ICL-1 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 13, 1996 
 
Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board ofEducation 
and Director and Members ofthe Griffin Regional Educational Service Agency Board of Control 
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS 
Ladies and Gentlemen: 
We have audited the general purpose financial statements ofthe Griffin Regional Educational Service Agency as of and for the year ended June 30, 1995, and have issued our report thereon dated September 13, 1996. We have also audited the Griffin Regional Educational Service Agency's compliance with requirements applicable to major Federal financial assistance programs and have issued our opinion thereon dated September 13, 1996. 
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (0MB) Circular A-128, "Audits ofState and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement and about whether the Griffin Regional Educational Service Agency complied with laws and regulations, noncompliance with which would be material to a major Federal :financial assistance program. 
In planning and performing our audit for the year ended June 30, 1995, we considered the Agency's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the Agency's general purpose :financial statements and on its compliance with requirements applicable to the major Federal financial assistance program and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the general purpose :financial statements in a separate report dated September 13, 1996. 
95ICL-8 
 
 The management of the Griffin Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. .In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs ofinternal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that, assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that Federal financial assistance programs are managed in compliance with applicable laws and regulations. Because ofinherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness ofthe design and operation of policies and procedures may deteriorate. 
 
For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories: 
 
GENERAL REQUIREMENTS 
 
SPECIFIC REQUIREMENTS 
 
( 1) Political Activity (2) Civil Rights (3) Cash Management (4) Federal Financial Reports 
 
(1) Types of Services Allowed or Unallowed 
(2) Eligibility 
(3) Matching, Level ofEffort, and/or Earmarking 
 
(5) Allowable Costs/Cost Principles 
 
(4) Reporting 
 
(6) Audit Follow-Up/Resolution (7) Administrative Requirements 
 
(5) Applicable Special Tests and Provisions 
(6) Other Requirement Claims for Advances and Reimbursements 
 
For all of the internal control structure categories listed above, we obtained an understanding ofthe design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. 
 
During the year ended June 30, 1995, the Griffin Regional Educational Service Agency expended 69/o ofits total Federal financial assistance under a major Federal financial assistance program. 
 
We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements as described above that are applicable to the Agency's major Federal financial assistance program, which is 
 
95ICL-8 
 
 identified in the Schedule ofFederal Financial Assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. 
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the Agency's ability to administer Federal financial assistance programs in accordance with applicable laws and regulations. 
As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories: 
(1) Cash Management 
(2) Federal Financial Reports 
(3) Administrative Requirements 
A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. 
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might be reportable conditions and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, as described in the Schedule ofFindings and Improper or Questioned Costs, the following control categories include reportable conditions that are also considered to be material weaknesses: 
( 1) Federal Financial Reports 
(2) Administrative Requirements 
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Griffin Regional Educational Service Agency's compliance with requirements applicable to its major Federal financial assistance program for the year ended June 30, 1995, and this report does not affect our report thereon dated September 13, 1996. 
95ICL-8 
 
 This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution ofthis report which is a matter of public record. 
Respectfully submitted, 
~...,.,;r:~uJ 
Claude L. Vickers State Auditor 
CLV:cm 95ICL-8 
 
 SECTIONV FINDINGS AND IMPROPER OR QUESTIONED COSTS 
 
 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30, 1995 
PRIOR YEAR 
AUDIT FOLLOW-UP/RESOLUTION Inadequate Equipment Inventory Records Financial Statements.IFederal Financial Assistance Finding Resolved Audit Control Number 8624-93-01 
The audit report for the year ended June 30, 1994, noted that equipment inventory records for the Griffin Regional Educational Service Agency's General Fixed Assets were found to be deficient. For the year under review, audit tests ofthe equipment records for General Fixed Assets did not disclose any material deficiencies. 
AUDIT FOLLOW-UP/RESOLUTION Reimbursement Requisitions not Supported by Accounting Records Federal Financial Assistance Finding Resolved Audit Control Number 8624-93-04 
The audit report for the year ended June 30, 1993, reported that a comparison of the Agency's reimbursement requisitions submitted to grantor agencies to the accounting records for the Job Training Partnership Act (CFDA 17.250) program, revealed that the expenditures claimed were not supported by the accounting records resulting in a questioned cost ofSI0,839.57. During the year under review, $3,705.72 was returned to the Georgia Department ofLabor and $217.42 was returned to the Georgia Department ofEducation, as required. The remaining $6,916.43 was returned to the Georgia Department ofLabor in the subsequent fiscal year and is shown as Accounts Payable on Exhibit "A" ofthis report. 
AUDIT FOLLOW-UP/RESOLUTION Failure to File Corrective Action Plan Federal Financial Assistance Finding Resolved Audit Control Number 8624-94-01 
The audit report for the year ended June 30, 1994, reported that the Agency failed to submit a corrective action plan for the 1993 audit report, as required by 0MB Circular A-128, to the Georgia Department of Labor from whom the Agency received Job Training Partnership Act funds (CFDA 17.250). During the year under review, a corrective action plan for the 1993 audit report was submitted to the Georgia Department of Labor as required. 
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 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30, 1995 
CURRENT YEAR 
CASH MANAGEMENT 
Excessive Cash Balances Federal Financial Assistance Major Program Reportable Condition Nonmaterial Noncompliance Audit Control Number 8624-95-01 
A review of cash management procedures for the Job Training Partnership Act Program (CFDA 17.250) disclosed that cash draws were made in advance of immediate cash needs, resulting in the accumulation of excessive balances. During fiscal year 1995, Co~tract Nos. 10-93-92-1-1-05 and 10-93-00-1-1-05 had a combined average cash balance of $77,173.92 with excessive ending monthly cash balances in ten months. The excessive cash balances are a result of management's failure to adequately forecast the cash needs of this program. Procedures should be implemented to minimiz.e the time elapsing between the transfer offunds from the Georgia Department ofLabor and disbursement of such funds by the RESA. 
FEDERAL FINANCIAL REPORTS Failure to File Final Close-Out Financial Reports Federal Financial Assistance Major Program Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8624-95-02 
For the year under review, an examination ofthe Agency's compliance with regulations for the Job Training Partnership Act Program (CFDA 17.250) revealed that the Agency failed to file final close-out reports for this program as required by guidelines established by the Georgia Department ofLabor. This condition occurred because management failed to ensure submission of the final close-out reports as required. Appropriate procedures should be implemented by the RESA to ensure that all close-out financial reports are submitted to the Georgia Department ofLabor on a timely basis. 
ADMINISTRATIVE REQUIREMENTS Inadequate Accounting Records Federal Financial Assistance Major Program Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8624-95-03 
The accounting records of the Job Training Partnership Act Program (CFDA 17.250) were not adequately segregated to ensure identification of revenues and expenditures as required by Chapter 41 of Financial Management for Georgia Local Units of Administration. This condition occurred because management 
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 GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS 
YEAR ENDED JUNE 30, 1995 CURRENT YEAR ADMINISTRATIVE REQUIREMENTS Inadequate Accounting Records Federal Financial Assistance Major Program Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8624-95-03 claimed to not be aware of this provision. Accounting records should be adequately segregated to ensure identification ofrevenues and expenditures by specific project as required. For reporting purposes, extensive audit procedures were necessary to separate all revenues on an individual project basis. Expenditures could not be separated for eight projects which are reflected on the Schedule of Federal Financial Assistance, Schedule " l" ofthis report, as undistributed. 
Note: The Griffin Regional Educational Service Agency was provided an opportunity to include pertinent comments from the Agency's management concerning these audit :findings, conclusions and recommendations. The Agency has elected not to provide comments for inclusion in this report. 
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