Management report, Griffin Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXI-IlBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

CLAUDE L. VICKERS
STATE AUDllOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 13, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly ofGeorgia Members ofthe State Board ofEducation
and Director and Members ofthe Griffin Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Griffin Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Griffin Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Griffin Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use ofmanagement ofthe Griffin Regional Educational Service Agency. However, this report is a matter ofpublic record and its distribution is not limited.
Respectfully submitted,
~
Ciaude L. Vickers State Auditor
CLV:ds

SECTION I SELECTED FINANCIAL INFORMATION

GRIFFIN REGIONAL EDU~TIQNAL SERVICE AGENCY COMBINED ~HEDULE QF REVEN!JES, EXPENDITURES AND CHAN~ES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1998

EXHIBIT"A"

REVENUES
State Funds Federal Funds 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 Student Transportation Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$

903,563.00 $

916,001.57

1,138,267.62

11233,TT4.66

$ 2,041,830.62 $ 2,149,TT6.23

$

498,948.52 $

574,209.15

201,240.81 612,375.20
192,046.12 111,619.20 48,981.69 414,609.41
1,500.00

267,958.19 556,402.71
721.19 195,434.93 107,481.30 50,337.60 406,708.15
2,720.00

$ 2,081,320.95 $ 2,161,973.22

$

-39,490.33 $

-12,196.99

48,406.26

54,683.04

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

97,785.00 $

92,452.28

476,526.00

413,866.57

230.750.00

373,863.16

$

805,061.00 $

880,182.01

$

211,469.00 $

113,449.43

72,066.00 257,509.00
8,000.00 43,017.00

92,839.16 184,372.17 30,420.59 72,568.80

211,833.58 11,200.00

223,856.20 25,003.91

$

815,094.58 $

742,510.26

$

-10,033.58 $

137,671.75

616,526.85

610,250.07

-128,411.18

FUND BALANCE JUNE 30, 1998

$

8,915.93 $

42,486.05

$

606,493.27 $

619,510.64

SUMMARY OF FUND BALANCE
Reserved Inventories Sick and Personal Leave
Unreserved Undesignated

$

3,009.35

39,476.70

$

42,486.05

$

444,913.59

174,597.05

,t__

$

619,510.64

-1-

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Alternative Programs Georgia Leaming Resources System Health Insurance Mentoring Program PSATExam Regional Educational Service Agencies Special Education Low Incidence Grant Supervision and Assessment of Student and Beginning Teachers and PerfonnanceBased Certification Lottery Program Alternative Program
CONTRACTS Education, Georgia Department of Operation of an Instruction Training Technology Center Reading Literacy Program

GENERAL FUND

SPECIAL REVENUE
FUND

$

256,350.00

$

19,697.31

5,000.00

148.00

525,719.00

18,675.00

85,208.00

83,447.00 4,132.00

5,204.26

4,873.28

$

916,001.57 $ ===92=,4=5=2=.2=8

-2-

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Audio Visual Repairs Less: Cost of Goods Sold
Business Machine Repairs Less: Cost of Goods Sold
Computer Repairs Less: Cost of Goods Sold
Computer Sales Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Copy Machines Sales Less: Cost of Goods Sold
Postage and Copies
Sales Tax Commission Services Provided
Shared Services Projects Boards of Education Butts County Fayette County Griffin-Spalding County Henry County Lamar County Newton County Pike County Thomaston-Upson County
Tuition Workshop Fees
Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

20,693.00

5,781.59

$ 16,590.81

18,230.11 -12,436.13
3,170.61 -1,801.45 141,641.22 -136,467.10 380,844.25 -333,476.17 1,171,158.66 -855,362.15 87,316.81 -88,964.82
9.32

149,256.19 103,985.46 124,438.67
98,305.26 85,770.49 65,434.92 54,964.69 71,669.28 347,192.44 86,830.62
2,861.24
"-..

$ 112331n4.66 $

3731863.16

-3-

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT D 11 11

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ANDREWS,ROBIN A

Crossroads Alt School Teacher

$

4,229.16

ARMSTRONG.KAREN LISA

Crossroads Alt School Teacher

21,826.40

BEVIL.LINDA F

Support Serv Secretary/Clerk

26,099.40

BURGREEN,LAUREN W

Audiologist

45,926.42 $

842.75

CALL.WARREN F JR

Maintenance Personnel

36,399.96

CHAMPION,GWEN

Substitute

405.00

COLLINS-SORRELLS.SUSAN

Special Educ Teacher P-12

41,579.52

2,602.45

COPELAND,JACQUELINE

Substitute

5,590.00

CRUSE,CHARLES R

Warehouseman

28,629.36

DUNN,CLYDE D

Warehouseman

62,258.52

429.19

DYE,PATRICIA G
I
FINLEY.JOHN H

Finance/Business Personnel Instructional Supervisor

30,989.76 66,229.24

272.00 954.00

FLETCHER.JUANITA

Substitute

2,580.00

FLOYD.MORTIMER K

Crossroads Alt School Teacher

20,237.05

38.25

FREEMAN,JEFFREY J

Warehouseman

1,590.00

GARRISON,RONNIE D

Principal

67,118.64

819.88

GIBBONS,PAUL

Substitute

45.00

GOUKLER,SANDRA A

Crossroads Alt School Teacher

27,229.81

42.00

GRAVES,ARTHUR B

Warehouseman

2,918.00

HALL,JAMES W

Maintenance Personnel

43,357.44

HART,CARALIE R

Instructional Supervisor

54,778.27

2,460.57

HARVEY.DIANE B

Director of Curriculum/Instr

54,104.52

1,829.56

HEAD,RONALD W

Maintenance Personnel

40,345.92

HILDERBRAND.CHERYL M

Instructional Supervisor

53,718.44

1,696.50

HINDS,STANMORE J

Crossroads Alt School Teacher

24,765.80

HOGAN,DENISE P

Support Serv Secretary/Clerk

24,539.40

98.50

JACKSON,GARY P

Maintenance Personnel

35,640.60

JONES,M JAMIE

Crossroads Alt School Teacher

36,380.30

37.50

JONES,REBECCA W

Finance/Business Personnel

32,031.72

11.25

KENDALL,BRENDA J

Secretary

19,281.02

MATTHEWS,ANDREA L MCGAVIN,JOHN T

Director of Child Serve Director of Student Services

8,776.35 72,052.76

534.00 1,494.44

,,

MCGEE.WILLIE

Substitute

258.00

MCLUCAS,JOHN L

Vocational Director (RESA}

62,258.52

1,430.75

MCNEAL.VICKEY

Crossroads Alt School Teacher

49,657.34

MOORE.ALTON A

Maintenance Personnel

29,166.84

28.00

MYERSCOUGH.SUSAN C

Special Educ Teacher P-12

20,865.33

709.22

ODOM,JAMES JR

Substitute

86.00

PACE,BOWMAN S

Maintenance Personnel

35,454.84

PARKS.DENNIS MICHAEL

Maintenance Personnel

33,303.48

PHILLIPS,EDDIE JANE

Crossroads Alt School Teacher

4,356.00

PHILLIPS,SAMMY

Substitute

43.00

REID,GREGORY D

Crossroads Alt School Teacher

26,205.30

35.50

RIVERS,DOUGLAS L

Warehouseman

7,117.84

RIVERS,SUSAN S

Support Serv Secretary/Clerk

23,370.84

21.00

SANDS,DEXTER L

Warehouseman

367.50

SHELLEY.LISA LYLE

Instructional Supervisor

57,092.14

2,040.47

-4-

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
SIZEMORE,RODNEY C SPURGEON,JOYCE E STINCHCOMB,HUGH G THACKER,ROBERT C TUGGLE,JUNE K TURNER.WILLIAM R TURNIPSEED,W KEITH WALTER,MICHAEL E WHITFIELD,RICHARD B WHITNER,TRELL WILLIAMS,KEITH R WILSON.DONNA P WIMBUSH,MONTINA WRENSEN,GEORGE M
Accruals June 30, 1997 June 30, 1998

TITLE CATEGORY
Crossroads Alt School Teacher Director of GLRS RESA Director Substitute General Admin Secretary/Clerk Technology Specialist Warehouseman Crossroads Alt School Teacher Custodial Personnel Substitute Crossroads Alt School Teacher General Admin Secretary/Clerk Substitute School Psychologist

SALARIES

$

32,322.64 $

61,337.52

77,230.32

387.00

23,370.84

58,614.48

19,701.72

21,061.70

9,712.41

451.50

4,106.00

21,033.84

989.00

51,489.00

$ 1,723,064.72 $

TRAVEL 108.00
3,781.13 1,666.00
986.00
1,147.25 26,116.16

-84,249.62 77,450.36

$ 1,716,265.46 $===26='=11=6=.1=6

-5-

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

8624-96-01

Previously Reported Corrective Action Implemented