. ~1"'1 Aioo ,Pd E'J.0 I G-l 1qq,-qi 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