Management report, Griffin Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF TIIE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
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 TRANSMTITAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

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 FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 12, 2000

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members ofthe Griffin Regional Educational Service Agency Board ofControl
Ladies and Gentlemen:
As part ofour audit ofthe general purpose financial statements ofthe State of Georgia presented in the State of Georgia 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, 1999, we have performed certain audit procedures at the Griffin Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe 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, 1999. The particular information provided is enumerated in the Table ofContents.
This report is intended solely for the information and use ofmanagement ofthe Griffin Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~ LJ.4-::t;
Russell W. Hinton State Auditor
RWH:jb

SELECTED FINANCIAL INFORMATION

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1999

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, 1998
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 881,286.00 $ 1,005,289.15

1,131,752.20

1,305,350.38

$ 2,013,038.20 $ 2,310,639.53

$ 504,725.29 $ 546,975.11

209,225.93 513,205.57

213,171.69 726,552.82

179,012.89 107,936.21 48,433.n 418,972.42

186,297.80 112,241.75 55,829.01 446,035.15
2,687.50

$ 1,981,512.08 $ 2,289,790.83

$

31,526.12 $

20,848.70

36,797.84

42,486.05

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 166,959.00 $

86,959.00

429,387.00

404,285.19

262,750.00

174,742.43

$ 859,096.00 $ 665,986.62

$

133,640.00 $

104,397.05

1,000.00 417,744.00 25,915.00 31,797.00

318,595.49 18,731.44

193,965.69 46,000.00

213,559.12 66,690.03

$ 850,061.69 $ 721,973.13

$

9,034.31 $

-55,986.51

625,198.85

619,510.64

122,839.31

FUND BALANCE JUNE 30, 1999

$

68,323.96 $_ _63_,,3_34_._75_

$ 634,233.16 $ _ _s_8s_.3_s_a_.44_

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

$

3,009.35

60,325.40

$_ _ _s3_,3_3_4_.7__5

$ 567,752.90 118,610.54
$ _ _s_8s_.a_s_3_.44_

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1999

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Alternative Programs Apprenticeship Programs Georgia Leaming Resources System Health Insurance Mentoring Program Pay for Performance PSAT Exam Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACT Education, Georgia Department of Operation of an Instructional Training Technology Center

GENERAL FUND

SPECIAL REVENUE
FUND

$

246,350.00

80,000.00

$

17,633.19

4,900.00

22,000.00

336.50

543,728.00

85,208.00

86,959.00

5,133.46

$

s 1,oos,2a9.1s ====-a=e=,9=5=9=.o=o

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30, 1999

EXHIBIT "C"

AGENCY/FUNDING
GRANTS Education, U.S. Department of Through Georgia Department of Education High and Middle School Aids Education Youth Risk Behavior Survey Program Safe and Drug-Free Schools Vocational Education Basic Grants to States Career Connection Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Leaming Resources System Part D - Special Education Personnel Development and Parent Training Georgia Leaming Resources System
CONTRACTS Education, U.S. Department of Through Georgia Department of Education School Improvement Specialist Agency Health and Human Resources, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Defense, U. S. Department of Troops to Teachers Teachers and Teacher's Aide Placement Program

SPECIAL REVENUE
FUND

$

1,200.00

220,236.57

2,000.00

123,581.62 2,700.00

47,976.84 998.05
5,592.11

$ =====4=04=,2=8=5=.1=9

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 1999

EXHIBIT"D"

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Audio Visual Repairs Less: Cost of Goods Sold
Computer Sales Less: Cost of Goods Sold
Computer Repairs Less: Cost of Goods Sold
Copy Machines Sales Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Postage and Copies Sales Tax Compensation Services Provided
Shared Services Projects Various Sources
Tuition Workshop Fees Other

GENERAL
FUND

SPECIAL REVENUE
FUND

$

23,671.44

5,288.39

$
8,672.35

19,646.26 -10,438.08 654,288.17 -584,957.43 161,624.38
-151,126.73
118,061.32 -113,769.74 1, 124,354.24 -1,042,953.22
13.26

779,172.07 347,192.44 137,169.19
41184.50

$ 1,305,350.38 $ =====17=4=l=4=2=.4=3

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
ARMSTRONG, KAREN LISA BEESON, TERRY D BEVIL,LINDA F BRANNON, LISA K BURGREEN,LAUREN W CALL, WARREN F JR CHAMPION.GWEN CHEEK, DENISE A COLLINS-SORRELLS, SUSAN COPELAND,JACQUELINE CRUSE,CHARLES R DANIEL, TERESA B DUNN,CLYOE D DYE,PATRICIA G FINLEY.JOHN H FLETCHER.JUANITA FLOYD, MORTIMER K GARRISON,RONNIE D GILOW, JENNIFER B GOUKLER,SANDRA A GRAVES.ARTHUR B HALL,JAMES W HART,CARALIE R HARVEY,DIANE B HEAD.RONALD W HILDERBRAND,CHERYL M HINDS,STANMORE J HOGAN,DENISE P JACKSON,GARY P JONES, M JAMIE JONES.REBECCA W KENDALL.BRENDA J MCGAVIN,JOHN T MCGHEE, LATOSMA MCLUCAS,JOHN L MCNEAL.VICKEY MOORE.ALTON A MURPHY,HENRY JR MYERSCOUGH, SUSAN C PACE.BOWMAN S PARKS.DENNIS MICHAEL PEACOCK, JOSHUA T POLLARD, RD PURVIS, PHILLIP REID.GREGORY D RIVERS.DOUGLAS L RIVERS.SUSAN S SANDS, DEXTER L SAUER, GAIL M SHELLEY,LISA LYLE SIZEMORE,RODNEY C SLATON, DEEDIE R

TITLE CATEGORY
Crossroads Alt School Teacher Warehouseman Support Services Substitute Audiologist Maintenance Personnel Substitute Crossroads Alt School Teacher Special Education Substitute Warehouseman Youth Apprenticeship Warehouseman Finance and Business Instructional Supervisor Substitute Crossroads Alt School Teacher Principal General Administration Crossroads Alt School Teacher Warehouseman Maintenance Personnel Instructional Supervisor School Improvement Maintenance Personnel Instructional Supervisor Crossroads Alt School Teacher Support Services Maintenance Personnel Crossroads Alt School Teacher Finance and Business Secretary Director of Students Substitute Vocational Director Crossroads Alt School Teacher Maintenance Personnel Warehouseman Special Education Maintenance Personnel Maintenance Personnel Warehouseman Substitute Substitute Crossroads Alt School Teacher Warehouseman Support Services Warehouseman Crossroads Alt School Teacher Instructional Supervisor Crossroads Alt School Teacher Substitute
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SALARIES

$

912.58

43,629.85

27,143.16 $

86.00

49,024.68

37,856.04

192.00

24,241.70

44,107.06

258.00

29,774.52

37,135.00

9,519.25

32,229.36

10,462.98

4,071.00

5,766.47

56,237.49

6,466.90

6,401.29

2,958.75

45,091.68

58,042.32

57,751.82

41,959.80

57,142.32

33,671.75

25,521.00

37,066.20

46,372.05

33,313.08

23,424.05

76,484.76

25.00

65,554.80

59,127.79

30,333.48

458.50

24,354.01

36,873.00

34,635.60

363.00

47.00

759.00

30,638.95

680.00

24,305.76

1,873.50

33,910.80

60,552.84

41,125.45

206.00

TRAVEL
20.75 782.81 116.45 3,297.37 2,116.40 305.50
918.38
2,392.23 2,060.72 1,939.58
475.45 59.50 51.50
1,763.32 1,967.07
27.00 27.25 TT5.90
1,575.75 26.00

NAME
SPURGEON,JOYCE E STINCHCOMB.HUGH G STINCHCOMB, KEVIN H TUGGLE,JUNE K TURNER.WILLIAM R TURNIPSEED,W KEITH WALTER, MICHAELE WARD, NANCY WHITFIELD.RICHARD B WHITNER,TRELL WILLIS, THOMAS WILSON.DONNA P WRENSEN,GEORGE M
Accruals June 30, 1998 June 30, 1999

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

TITLE CATEGORY
Director of GLRS Director Warehouseman General Administration Technology Specialist Warehouseman Crossroads Alt School Teacher Substitute Custodial Personnel Substitute Substitute General Administration School Psychologist

SALARIES

$

65,148.75 $

80,887.32

457.50

2,649.67

62,457.00

19,444.56

27,824.37

69.00

10,140.44

21.50

1,128.00

21,875.16

8,672.10

$ 1,710,914.76 $

-77,450.36 108,917.12

TRAVEL 3,660.75 1,689.25 381.89
26,430.82

$ 1,742,381.52 $ ==2=6,=43=0=.8=2

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