Management report, Griffin Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001

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

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIDITS
A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL

Page
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RUSSELL W. HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 29,2001

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 ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofaState ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, 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, 2001. 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 ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:gp

Ru ell W. Hinton
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, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds
Total Revenues

$ 675,731.00 $ 1,607,208.50 1,613,395.14 1,784,521.59
$ 2,289,126.14 $ 3,391,730.09

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 Debt Service Principal Interest

$ 604,782.45 $ 826,648.71

147,091.62 694,602.49
192,389.12 125,368.26 51,405.74 498,920.39

138,992.57 1,537,946.51
14,983.75 211,082.92 136,030.72 46,951.81 452,116.51

Total Expenditures

$ 2,314,560.07 $ 3,364,753.50

Excess of Revenues over (under) Expenditures

$ -25,433.93 $ 26,976.59

OTHER FINANCING SOURCES

Capital Leases

Excess of Revenues and Other Financing Sources

over (under) Expenditures

$ -25,433.93 $

26,976.59

FUND BALANCE JULY 1, 2000

105,101.14

166,151.00

Adjustments

FUND BALANCE JUNE 30, 2001

$ 79,667.21 $ 193,127.59

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 194,482.00 $ 94,482.00 262,116.83 364.504.89 304,339.15 421,789.18
$ 760,937.98 $ 880,776.07

$ 32,712.00 $ 24,253.93

473,381.98 435,071.59

8,303.00

4,764.32

242,528.82 13,541.00

285,623.30 26,335.95

11,224.41 4,199.15

$ 770,466.80 $ 791,472.65

$ -9,528.82 $ 89,303.42

42,417.50
$ -9,528.82 $ 131,720.92 691,788.24 628,643.46 228.00 -90,204.99

$ 682,487.42 $ 670,159.39

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

$

3,009.35

190,118.24

$ 193,127.59
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$ 638,177.87 31,981.52
$ 670,159.39

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Georgia Learning Resources System Health Insurance Pay for Performance Regional Educational Service Agencies Special Education Low Incidence Grant
CONTRACTS Education, Georgia Department of School Improvement Intervention Teams Intensive Services Atkinson Elementary School School Improvement Intervention Teams Intensive Services Lamar County Middle School Social Studies Quality Core Curriculum, K-12 Science Quality Core Curriculum, K-12
OTHER Education, Georgia Department of Reimbursements for Copies and Postage

GENERAL FUND

SPECIAL REVENUE
FUND

$ 80,000.00
$
19,498.24 20,000.00 590,831.00 14,819.00

94,482.00

666,842.41 207,676.67
4,814.75 2,094.00
632.43
$ 1,607,208.50 $ 94,482.00

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 3D, 2001
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 Title VI Innovative Education Program Strategies Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of HIV and Other Important Health Problems
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Technical Assistance Program

EXHIBIT "C"
SPECIAL REVENUE
FUND
$ 60,758.06
138,739.00 34,107.83 30,000.00 900.00
100,000.00
$ 364,504.89

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 2001

EXHIBIT "0"

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

$

6,131.00

16,744.62

$

9,505.34

-9,854.75

216,354.31

-138,215.22

120,869.75

-165,791.90

160,695.90

-148,739.52

1,607,763.73

-1,242,392.13

8,595.10

4.52

1,261,118.53 369,245.88 116,986.46 5,700.00

11,589.15

$ 1,784,521.59 $ 421,789.18

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME

ANDREWS, BANKS, BEESON, BEVIL, BROOKS, BURGREEN, CALL, CARLISLE, CHEEK, CLARK, CLEMONS, COLLINS-SORRELLS, CRUSE, DANIEL, DENNIS, DUnON, DYE, ELLIS-WILLIAMS, FLETCHER, GARRISON, GILOW, GRAVES, HALL, HART, HARVEY, HEAD, HINDS, HOGAN, HUGHLEY, INGRAM, JACKSON, JONES, JONES, JONES, KELLY, KENDALL, LAWRENCE, LYNCH, MCGAVIN, MCLUCAS, MCNEAL, MOORE, MORRIS, MYERSCOUGH, O'NEAL, PACE, PARKS, POWERS, REID, RICHARDS, RIVERS, RIVERS, SAUER, SHELLEY, SHIPP,

ANTONIO JAMES ED TERRY D. LINDA F. PATRICIA LAUREN W. WARREN F. JR. LAJUANA N. DENISE A. DENNIS KEITH MARCIA SUSAN CHARLES R. TERESAB. ROSEMARY LISA D. PATRICIA G. TRACEYA. JUANITA RONNIE D. JENNIFER B. ARTHUR B. JAMES W. CARALIE R. DIANE B. RONALDW. STANMOREJ. DENISE P. GENITA CORINE GARY P. GERALDINE M. JAMIE REBECCAW. JOHN BRENDAJ. IRIS JAMES D. JOHN T. JOHN L. VICKEY ALTON A. CORA SUSAN C. MARGALENE BOWMAN S. DENNIS MICHAEL MELVIN TYLER JR. GREGORY D.
PHILLIP E.
DOUGLAS L. SUSAN S. GAIL M. LISA LYLE J. TODD

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

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SALARIES

TRAVEL

$

768.00

2,196.00

49,275.24

29,076.00

46.00

53,161.04 $ 1,842.82

40,551.36

23,277.50

34,322.34

48.00

46.00

49,139.30

3,917.65

31,894.44

47,520.48

3,642.79

654.00

96.00

34,524.12

422.52

23,277.50

235.00

4,968.00

85,678.54

68.60

7,518.06

3,667.65

48,302.28

64,881.02

2,421.80

68,369.40

3,334.76

44,947.32

41,270.14

52.08

28,185.66

21.00

92.00

50.00

39,705.36

20,483.50

50,224.76

10.84

35,685.00

22.40

46.00

24,831.24

115.00

19,640.79

80,682.84

2,168.43

70,790.40

1,755.25

63,533.94

32,493.36

184.00

33,148.62

1,124.72

604.00

39,498.36

37,101.72

138.00

5,955.16

1,350.50

1,986.75

26,036.28

34.16

44,533.50

64,191.44

3,655.48

41,700.05

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
SIZEMORE, SMITH, SPURGEON, STINCHCOMB, STINSON, SULLIVAN, TURNER, TURNIPSEED, WALKER, WALTER, WHITENER, WHITFIELD, WILSON, ZELLNER,
Accruals June 30, 2000 June 30, 2001

C.RODNEY JESSE
JOYCE E.
HUGH G. MARION ROBIN
WILLIAM R.
W. KEITH
MARY A. MICHAEL E.
LOUISE B.
RICHARD B.
DONNA P. NANCY M.

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

SALARIES

TRAVEL

$ 47,316.94 $

74.48

1,903.19

64,943.69

3,298.14

89,156.52

4,442.37

250.00

184.00

60,588.12

20,829.12

52,020.20

2,401.36

33,109.66

37.19

46.00

10,629.45

23,432.64

345.00

$ 1,957,218.49 $ 34,983.84

-90,668.34 111,872.66

22.40

$ 1,978,422.81 $ 35,006.24

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