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 
1 2 3 4 5 
 
 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 
- 1- 
 
$ 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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