Management report, Okefenokee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

OKEFENOKEE 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 OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 12, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Okefenokee Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose fmancial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Okefenokee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Okefenokee 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 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 Okefenokee Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use ofmanagem~nt of the Okefenokee Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Retz~

CLV:jb

Claude L. Vickers State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

OKEFENOKEE 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 30,1998

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 Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 685,467,00 $ 700,168,32

50,000.00

50,000.00

312,885.00

432,384.19

$ 1,048,352.00 $ 1,182,552.51

$

13,450.00 $

13,462.82

522,628.00

561,863.61

128,968.00 250,546.00
66,174.00
66,586.00

129,812.12 259,145.89
56,737.39 128.00
75,019.47

$ 1,048,352.00 $ 1,096,169.30

$

0.00 $

86,383.21

712,393.29

712,393.29

2,288.64

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,042,485,00 $ 1,042,485,00

471,684.00

396,055.06

$ 1,514,169.00 $ 1,438,540.06

$ 673,208.00 $ 669,065.02

464,054.00 211,538.00
29,249.00 69,069.00

420,966.43 208,895.31
11,714.40 64,942.98

67,051.00

62,955.92

$ 1,514,169.00 $ 1,438,540.06

$

0.00 $

0.00

0.00

0.00

FUND BALANCE JUNE 30, 1998

$ 714,681.93 $ 798,776.50

$

0.00 $

0.00

SUMMARY OF FUND BALANCE
Reserved Inventories Prepaid Items
Unreserved Designated for Self-Insurance Program Undesignated

$ 118,112.18 7,334.00
$ 125,446.18

$

17,434.00

655,896.32

$ 673,330.32

$

0.00

$

0.00

$ ===79=8=,7=7=6.=50,=

$=====0,;;;.0=0

- 1-

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance PSAT Exam Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACT Board of Regents, University System of Georgia Reading Recovery Program

GENERAL FUND

SPECIAL REVENUE
FUND

$

76,097.00

$

37,753.18

361.50

543,948.00

966,388.00

85,208.00

32,897.64

$

700,168.32 $ =:::=i1,=04=2=.4=:8:=5=,0==0

-2-

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Equipment Repair Less: Cost of Goods Sold
Services Provided Administrative Services Valdosta State University Shared Services Project Boards of Education Atkinson County Bacon County Brantley County Charlton County Clinch County Pierce County Ware County Okefenokee Georgia Youth Science Technical Center
Workshop Fees Other Tuition

GENERAL FUND

$

25,894.88

22,961.21

426,188.78 -423,900.17

8,000.00

28,733.96 33,111.96 34,972.96 26,734.00 25,065.00 38,654.44 69,786.36
43,064.02 32,401.00 35,320.79
5,395.00

$

432,384.19

- 3-

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30.1998

EXHIBIT"D"

NAME
ADAMSON,RACHEL L ADAMSON,REBECCA C ALEXANDER,CHRISTINE ANDERSON,VICKIE L BARBER,SHANE BERRYHILL,DONALD L BIRD,CALDONIA BOWEN,APRIL W BOYLE,KAREN LAMBIN BRANTLEY, PEGGY BRANTLEY,TRAYLOR M BUSH,MELINDA W CADE,TAMMY CARTER,WILLENE CERRILLO,SHARYN COLEMAN,SHARON M COLLlNS,IRIS R COMBS,DEBORAH D CRAVEY,PHILLIP D CRAWFORD,KELLY KING CROOM,YOLANDA R DAVIS,GLORIA DOWLlNG,PHILLIP BLAKE DRAIN,CAROLE DUKE,ALlCE DURHAM,NAELINE F ECHOLS,GAYLIA ELBRINK,LARRY C ELLlS,AMY E FLUKER,CAROLYN FOWLER,WANDA J HALL,CANDIS P HALL,LATRELLE HALLMAN,CAROL HARRELL,MARGARET J HAYES,MARCIA G HENDRIX,WILLIAM S HERRIN,JANET HERRIN,URICE JR HERRIN,MAURICE S HERSEY,L1NDA F HOLDER,W KENNETH JACKSON,CHEVONNE JACOBS,DEBRA N JACOBS,SHERRIE S JAMES,MARY LANE D JAMES,STEPHEN K JOHNSON,MARCIA K JONES,DOROTHEA L KENNEDY,DENISE LANE,L LECELL LEE,MARVIN R

TITLE CATEGORY
Support Serv Secretary/Clerk Support Serv Secretary/Clerk Substitute Psych-Ed ParaprolTeacher Aide Substitute Instructional Supervisor Substitute Substitute Support Serv Secretary/Clerk Instructional Supervisor Maintenance Personnel Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Instructional Supervisor Finance/Business Service Mgr Psycho-Ed School Psychologist Substitute Substitute General Admin Secretary/Clerk Psych-Ed ParaprolTeacher Aide Maintenance Personnel Psych-Ed ParaprolTeacher Aide Substitute Substitute Psycho-Educational Teacher Instructional Supervisor Psycho-Educational Teacher Director of GLRS Teacher Support Specialist Psycho-Educational Teacher Substitute Substitute Bookkeeper Psych-Ed ParaprolTeacher Aide Custodial Personnel Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Ed School Psychologist Substitute Teacher Support Specialist Substitute Substitute Psycho-Educational Teacher Teacher Support Specialist Psycho-Educational Teacher Substitute Elementary Counselor Substitute Psych-Ed ParaprolTeacher Aide Maintenance Personnel
-4-

SALARIES

$

175.10

19,367.58

100.50

6,071.52

19,890.00 $

13,493.00

2,557.25

310.00

4,090.88

54,133.85

788.50

35,697.04

27,138.60

11,263.20

318.50

53,364.47

48,664.92

3,692.88

1,554.00

42.00

847.50

2,246.55

22,415.47

10,346.40

33.50

33.50

36,151.96

64,453.20

14,548.80

52,814.40

50,929.34

5,653.84

33.50

101.00

18,962.88

10,922.42

12,694.68

31,104.80

33,139.86

4,231.43

130.00

25,645.00

33.50

139.00

4,815.94

52,374.47

21,026.70

96.50

29,551.68

193.00

10,346.40

29,440.59

TRAVEL
1,023.50 634.00
3,158.36 348.00
2,791.65 1,085.78
2,866.62 28.75
6,081.24 4,515.40
310.50 67.50
454.60 616.35
4,162.00 45.00
636.00 222.50

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1998

EXHIBIT"D"

NAME
LEWIS,MARGARET C LOGAN, DEBRA L LOGAN,J WESLEY MATHIS,NEDRA MADSON,ELlZABETH J MCRAE,TRINA D MOONEYHAN,MARK E MOORE,JUDITH ELLEN MURRAY,TERESA NOBLE,KATRINA NOLTE,JERI L OWENS,CLARA 0 PHARMES,ELAINE RIVENBARK,WILLIAM H JR ROBBINS,DANA A ROWELL, CAROLINE STEVENS,DELETA STEWART,BETTY SUMNER,A FRANK TANNER, LI LLiAN TAYLOR,REBECCA H THOMAS,JEANNIE C THRIFT,TIMOTHY TILLMAN,WILLIAM TINER,SANDY C TURNER, DONNA L WALSH,DEBBIE D WASHINGTON, DINAH C WASHINGTON,ROMONA A WESLEY,SONYA T WILLlAMS,JUANITA H WILLIAMSON,CYNTHIA S WILLINGHAM, MARY WOMBLE,LAURA C WOODARD,AL WOODARD,HARRIEDE H YOUMANS,COY BRYANT
Accruals June 30, 1997 June 30, 1998

TITLE CATEGORY
Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Maintenance Personnel Psycho-Ed Social Worker Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Instructional Supervisor Psycho-Ed Social Worker Substitute Substitute General Admin Secretary/Clerk Substitute Psych-Ed ParaprolTeacher Aide Director of Psycho-ed Program Psycho-Ed School Psychologist Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Psycho-Ed Spec Ed Specialist Instructional Supervisor Bookkeeper Psycho-Educational Teacher Maintenance Personnel Maintenance Personnel Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Director of Child Serve Substitute Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk RESA Director General Admin Secretary/Clerk Substitute

SALARIES

TRAVEL

$

11,306.00

41,373.64

27,989.27

28,328.74 $

4,611.36

6,067.18

45,974.52

3,765.16

20.60

16.75

3,808.45

42.00

10,947.20

60,368.40

42,892.88

11,103.20

2,793.53

813.00

39,662.68

6,643.50

20,520.48

39,988.30

1,000.00

25,851.24

409.15

41,373.64

5,119.66

186.69

53,327.80

1,343.62

48.00

35,593.64

12,311.36

6,318.00

81,773.16

28,154.76

270.00

678.00 71.00
2,524.37
2,143.57 1,307.44
247.00 47.00
129.75 80.25
3,952.78
429.08

$ 1,550,289.16 $

40,657.99

-128,620.55 122,532.03

$ 1,544,200.64 $=====40::!:,6=:5=7:=.9=9

-5-

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8884-97-01

Previously Reported Corrective Action Implemented