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MANAGEMENT REPORT NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

NORTIIWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SECTION I

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

SECTION IT AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUM:MARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

W. RussELL

HINTON

STATE AUDITOR

(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 8, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements of the 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 Northwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Northwest Georgia Regional Educational Service Agency were examined to the extent considered necessazy 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 contain~ information pertinent to the financial and compliance activities of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe Northwest Georgia 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,
~~W-~ Russell W. Hinton State Auditor
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SECTION I SELECTED FINANCIAL INFORMATION

NORTHWEST GEORGIA 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 Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1998
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 930,194.00 $ 1,019,273.74 263,876.00 437,687.02
$ 1,194,070.00 $ 1,456,960.76

$ 770,191.00 $ 925,547.77

152,408.00 143,870.08

87,321.00 99,700.00 84,450.00

87,368.63 95,307.39 80,268.39

$ 1,194,070.00 $ 1,332,362.26

$

0.00 $ 124,598.50

370,846.10 370,846.10

341.00

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,443,494.00 $ 2,443,269.53 870,531.00 670,010.42 233,592.71
$ 3,314,025.00 $ 3,346,872.66

$1,850,344.00 $2,057,748.18

370,010.00 860,257.00
2,300.00 55,640.00 106,023.00

302,481.63 738,751.59
2,260.75 58,536.62 113,232.22

69,451.00

70,599.97

$ 3,314,025.00 $ 3,343,610.96

$

0.00 $ 3,261.70

17,612.13

12,203.41

-5,408.72

FUND BALANCE JUNE 30, 1999

$ 371,187.10 $ 495,444.60

$ 12,203.41 $ 15,465.11

SUMMARY OF FUND BALANCE
Reserved Federal Programs
Unreserved Designated For Self-Insurance Program Undesignated

$ 22,171.03 473,273.57
$ 495,444.60

$- - - - 18.11
$ 15,447.00 $ 15,447.00

$ 495,444.60

$ 15,465.11

- 1-

NORTHWEST GEORGIA 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 Apprenticeship Program . Georgia Leaming Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
OTHER Education, Georgia Department of Registration Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$

80,000.00

$

79,445.00

88,929.74

764,986.00

2,363,824.53

85,208.00

150.00

$

1,019,273.74 $ ====2=,4==43::::l:,2=6=9=.5==3

-2 -

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

EXHIBIT "C"

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
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 Severely Emotionally Disturbed Preschool Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS Education, U.S. Department of Through Georgia Department of Education Leadership Training Goals2000 State and Local Education Systemic Improvement Grants Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Educational Agencies Goals 2000 State and Local Education Systemic Improvement Grants
Health and Human Resources, U.S. Department of Through Georgia Department of Education AIDS School Health Education Implementation of a Program in Comprehensive Health Education

SPECIAL REVENUE
FUND

$

5,400.00

246,365.70

92,634.82 248,605.68
17,167.00
5,430.20

747.24 16,448.55 36,611.23
600.00

$ ===67=0:::1:::,0=1=0=42=

-3-