STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS GA
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MANAGEMENT REPORT GRIFFIN REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor

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

LETTER OF TRANSMITTAL

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

tussELL W. HtNTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 8, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Griffin Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, 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 of the financial statements contained in the State of Georgia 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, 2000. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management of the Griffin Regional Educational Service Agency and members of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:gp

State Auditor

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. 2000

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 891,660.00 $ 1,017,111.44 1,180,284.03 1,364,319.44

Total Revenues

$ 2,071,944.03 $ 2,381,430.88

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Debt Service Principal Interest

$ 497,057.37 $ 522,176.94

215,543.21 542,111.44 185,305.60 119,531.78
49,822.30 448,939.09
1,500.00

200,785.33 745,828.13 183,854.56 125,105.49
56,429.51 442,304.67
2,130.00

Total Expenditures

$ 2,059,810.79 $ 2,278,614.63

Excess of Revenues over (under) Expenditures

$ 12,133.24 $ 102,816.25

OTHER FINANCING SOURCES

Capital Leases

Excess of Revenues and Other Financing Sources

over (under) Expenditures

$

12,133.24 $ 102,816.25

FUND BALANCE JULY 1. 1999

58,069.44

63,334.75

Adjustments

FUND BALANCE JUNE 30, 2000

$ 70,202.68 $ 166,151.00

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 181,387.00 $ 90,762.00

368,963.00 501,696.56

277,694.00

42,195.77

$ 828,044.00 $ 634,654.33

$ 127,987.00 $ 107,598.76

460,030.00 15,390.00
207,000.00 15,637.00

469,298.37 12,551.28
254,127.02 40,766.73

3,385.84 1 170.77
$ 826,044.00 $ 888,898.77
$ 2,000.00 $ -254,244.44

35,894.50
$ 2,000.00 $ -218,349.94 703,637.33 686,363.44 160,629.96

$ 705,637.33 $ 628,643.46

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

$

3,009.35

163,141.65

$ 166,151.00

$ 728,382.86 -99,739.40
$ 628,643.46

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Alternative Programs Apprenticeship Programs Georgia Learning Resources System Health Insurance Mentoring Program Pay for Performance Regional Educational Service Agencies Special Education Low Incidence Grant
CONTRACTS Education, Georgia Department of Social Studies Quality Core Curriculum, K-12 Science Quality Core Curriculum, K-12
OTHE_R Education, Georgia Department of Reading Rescue Pilot Site Professional Development Training Reimbursements for Copies and Postage Reimbursements for Workshops

GENERAL FUND

SPECIAL REVENUE
FUND

$ 245,749.00 80,000.00 $ 18,741.49 4,900.00 20,000.00
558,300.00 17,041.00

90,762.00

9,864.05 12,892.04

48,585.00 630.86 408.00
$ 1,011, 111.44 $ ==g=o=i=,7=6=2=.o=o

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30. 2000

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Education, U.S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Elementary and Secondary Education Act Title II Eisenhower Professional Development State Grants
CONTRACTS Education, U. S. Department of Through Georgia Department of Education School Improvement Specialist Agency Defense, U.S. Department of Troops to Teachers Teachers and Teacher's Aide Placement Program

SPECIAL REVENUE
FUND

$

203,481.92

150,123.00 29,692.17

112,023.13 6,376.34

$ ===5=01=,6=9=6=.5=6

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

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

$

13,892.87

9,380.73

$ 15,625.53

11,767.59 -10,267.30 272,365.85 -239,386.04 94,701.82 -95,861.45 143,884.02 -133,718.80 1,480,725.08 -1,483,552.21
6.36

782,030.34 369,245.80 169,605.29
4,538.88

1,530.85

$ 1,364,319.44 $==4=2=,1=9=5=77=

-4 -

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
BANKS,JAMES ED BEESON.TERRY D BEVIL,LINDA F BROWN,CARLEENA BURGREEN,LAUREN W CALL.WARREN F JR CHEEK,DENISE A CLARK,DENNIS KEITH CLEMONS,MARCIA COLLINS-SORRELLS.SUSAN COMBS.MYRTICE CRUSE.CHARLES R DANIEL.TERESA B DYE.PATRICIA G FLETCHER.JUANITA GARRISON,RONNIE D GILOW,JENNIFER B GRAVES.ARTHUR B HALL,JAMES W HART.CARALIE R HARVEY.DIANE B HEAD,RONALD W HILDERBRAND.CHERYL M HINDS,STANMORE J HOGAN.DENISE P INGRAM.CORINE JACKSON.GARY P JONES,M JAMIE JONES.REBECCA W KENDALL.BRENDA J LUCAS.KAREN LYNCH,JAMES D MARTIN,MISTY MCDOWELL.ANDREA MCGAVIN.JOHN T MCLUCAS,JOHN L MCNEAL.VICKEY MOORE.ALTON A MURPHY.HENRY JR MYERSCOUGH,SUSAN C ONEAL,MARGALENE PACE.BOWMAN S PARKS.DENNIS MICHAEL PARKS.MELISSA PURVIS.PHILLIP REID.GREGORY D RIVERS.DOUGLAS L RIVERS.SUSAN S SAUER,GAIL M SHELLEY.LISA LYLE SIZEMORE,C RODNEY

TITLE CATEGORY
Warehouseman Warehouseman Support Serv Secretary/Clerk Substitute Audiologist Maintenance Personnel Crossroads Alt School Teacher Substitute Substitute Teacher of Visually Impaired Substitute Warehouseman Youth Apprenticeship Director Finance/Business Personnel Substitute Principal General Admin Secretary/Clerk Warehouseman Maintenance Personnel Instructional Supervisor School Improvement Specialist Maintenance Personnel Instructional Supervisor Crossroads Alt School Teacher Support Serv Secretary/Clerk Substitute Maintenance Personnel Crossroads Alt School Teacher Finance/Business Personnel Secretary Substitute Warehouseman Substitute Substitute Instructional Supervisor Vocational Director (RESA) Crossroads Alt School Teacher Maintenance Personnel Warehouseman Teacher of Visually Impaired Substitute Maintenance Personnel Maintenance Personnel Substitute Substitute Crossroads Alt School Teacher Warehouseman Support Serv Secretary/Clerk Crossroads Alt School Teacher Instructional Supervisor Crossroads Alt School Teacher
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SALARIES

TRAVEL

$

1,712.25

47,840.04

28,751.95 $

46.00

51,182.08

39,370.20

32,058.96

48.00

276.00

46,863.70

150.00

30,965.52

45,296.64

33,518.52

4,646.00

89,602.56

7,242.17

2,871.00

46,895.40

59,411.42

71,690.23

43,638.12

26,682.72

35,618.62

26,541.84

699.00

38,548.92

47,522.38

34,645.56

23,996.62

46.00

3,263.25

92.00

1,104.00

77,424.00

67,877.88

61,641.96

31,546.92

1,886.50

26,379.47

144.00

38,347.92

36,021.12

46.00

92.00

35,870.56

3,562.00

25,278.00

43,173.58

61,621.94

44,387.46

108.35 1,412.55
62.00 3,345.85 3,454.32
546.66 593.76
1,996.81 3,516.56
493.11 77.75
450.62 49.00
2,389.62 1,496.60
679.75
35.75 4,872.60
144.90

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME
SPURGEON,JOYCE E STEVENS,JANE STINCHCOMB.HUGH G STINSON.MARION THACKER,ROBERT C TURNER.WILLIAM R TURNIPSEED,W KEITH WALTER,MICHAEL E WARREN,DEE ANN WEST,LILLIE WHITFIELD,RICHARD B WILSON.DONNA P WIMBUSH,MONTINA
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Director of GLRS Substitute RESA Director Substitute Substitute Instructional Supervisor Warehouseman Crossroads Alt School Teacher Substitute Substitute Custodial Personnel General Admin Secretary/Clerk Substitute

SALARIES

TRAVEL

$ 67,877.88 $ 276.00
83,476.92 450.00 92.00
59,688.60 20,222.40 29,174.83
92.00 1,656.00 10,456.61 22,750.20
69.00

4,308.77 1,819.74
53.00

$ 1,774,421.42 $ 31,908.07

-108,917.12 90,668.34

$ 1,756,172.64 $ 31,908.07

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