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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_ 
 
-1 - 
 
 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 
 
-2- 
 
 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 
 
-3- 
 
 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 
 
-4- 
 
 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 
-5- 
 
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 
 
-6-