Management report, Okefenokee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

MANAGEMENT REPORT OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1999

OKEFENOKEE 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

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

DEPARTMENT OF AtJDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
December 13, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members ofthe Okefenokee Regional Educational Service Agency Board ofControl
Ladies and Gentlemen:
As part ofour audit of the general purpose financial statements ofthe State ofGeorgia 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 of1996, as of and for the year ended June 30,1999, 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 ofand 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 of management of the Okefenokee 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,
~:fint~,4~ State Auditor
RWH:jb

SELECTED FINANCIAL INFORMATION

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENcy COMBINED SCHEDULE OF REyENUES EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL RElIENUE FUNDS
YEAR ENDED JUNE 30 1999

EXHIBIT "A"

~
State Funds Federal Funds other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Other Support services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1 1998
Adjusbnenls

GENERAL FUND

BUDGET

ACTUAL

816,675.00 $ 813,655.25

329,815.00

393,977.69

1,146,490.00 $ 1,207,632.94

$

4,455.00 $

4,455.00

616,006.00 139,836.00 253,718.00
60,041.00 72,434.00

630,328.95 133,953.47 255,824.86 61,152.21 85,293.14

1,146,490.00 $ 1,171,007.63

0.00 $

36,625.31

798,776.50

798,776.50

8,968.56

SPECIAL REVENUE FUND

BUDGET

ACTUAL

1,086,703.00 $ 1,086,703.00

471,709.00

392,155.80

$ 1,558,412.00 $ 1,478,858.80

$ 818,250.00 $ 777,380.67

354,683.00 272,064.00
47,665.00

350,407.58 239,940.19
46,776.78

65,750.00

64,373.38

$ 1,558,412.00 $ 1,478,858.60

$

0.00 $

0.00

0.00

0.00

FUND BALANCE JUNE 30 1999

807,745.06 $ 835,401.81

$

0.00 $

0.00

SUMMARY OF FUND BALANCE
Reserved Inventories Prepaid Items
Unreserved Designated lor Seff-Insurance Program Undeslgnaled

$

77,797.12

8,095,00

$

85,892.12

$

17,434.34

732,075.35

$ 749,509.69

$

0.00

$

0.00

$ 835,401.81

$

0.00

-1-

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30 1999

EXHIBIT"B"

AGENCYIFUNDING
GRANTS Education. Georgia Department of Other State Programs Apprenticeship Program Georgia Learning Resources System Health Insurance PSAT Exam Regional Educational Service Agencies RESA Annual Evaluation Coordination Severely Emotionally Disturbed
CONTRACTS Board of Regents. University System of Georgia Reading Recovery Program Education, Georgia Department of School Improvement Grant

GENERAL FUND

SPECIAL REVENUE
FUND

$

80.000.00

$

75.445.00

30,457.33

285.50

561,467.00

85,208.00

1,011.258.00

10,000.00 46,237.42

$

813.655.25 $

1.086,703.00

-2-

OKEFENOKEE 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 Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS 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

$

6,684.47

122,146.47

258,095.46 4,329.20

900.00 $ ~~..::3~9;:;,2o.:1'.:;;55:;;;'.:;;60~

-3-

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30 1999

EXHIBIT"D"

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 Projects Various Sources
Workshop Fees Tuition Other

GENERAL FUND

$

29,508.18

27,278.88

457,380.80 -448,412.14

6,000.00
222,891.00 61,068.33 3,600.00 34,662.64

$

393,977.69

-4-

NAME
ADAMSON,REBECCA C ANDERSON,VICKIE L BARBER,SHANE BERRYHILL,DONALD L BIRD,CALDONIA BOYLE,KAREN LAMBIN BRANTLEY,PEGGY BRINSON,CARLA BUSH,MELINDA W CAPE,TAMMY CARTER,WILLENE COLEMAN,SHARON M COLLlNS,IRIS R CONAWAY,SYLVIA CORBln,MARGARET J CRAVEY,PHILLIP D DAVIS,KERRA 0 DOWLING,PHILLIP BLAKE DRAlN,CAROLE DUKE,ALICE ECHOLS,GAYLIA ELBRINK,L.ARRY C ELLIS,AMYE FLETCHER,STEPHANIE FLUKER,CAROLYN FOSTER,LAURA W FOWLER,WANDA J GILLIS,MARTHA A HALL,LATRELLE HALL,MICHELLE HAYES,MARCIAG HENDRIX,WILLIAM S HERRIN,JANET HERRIN,URICE JR HOLDER,W KENNETH JAMES,MARY LAND D JAMES,STEPHEN K JOHNSON,MARCIA K JONES,DOROTHEA L KELLER,SUSAN T KENNEDY,DENISE R LANE,L LECELL LEE,MARVIN R LEWIS,MARGARET C LOGAN,DEBRA L LOGAN,J WESLEY LOGAN,PETER D MARSH,PEGGY MATHIS,NEDRA MAnSON,ELlZABETH J MCRAE,TRINA D MERRln,ANGIE MOONEYHAN,MARK E NOLTE,JERI L PARKER,ELIZABETH PAULK,CAROLYN PHARMES,ELAlNE PHILUPS,YEULANDIA RAULERSON,AMELIA D

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENcy SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999

EXHIBIT"E"

TITLE CATEGORY
Support Services Secretary/CIer1< Psycho-Education ParaprolTeacher Aide Subslilute Instructional Supervisor Substitute Support Services Secretary/Cler1< Instructional Supervisor Substitute Psycho-Education Teacher Psycho-Education Teacher Psycho-Education ParaprolTeacher Aide Insbuctional Supervisor Finance/Business Service Manager Substitute Business Service Secretary/Cler1< Psycho-Education ParaprolTeacher Aide Elementary Counselor Maintenance Personnel Psycho-Education ParaprolTeacher Aide Substitute Psycho-Education Teacher Instructional Supervisor Psycho-Education Teacher Substitute Director of GLRS Support Services Teacher Support Specialist Substitute Substitute Substitute Psycho-Education ParaproJTeacher Aide Custodial Personnel Psycho-Education Teacher Psycho-Education Teacher Teacher Support Specialist Teacher Support Specialist Psycho-Education Teacher Substitute Elementary Counselor Subslilute Subslilute Psycho-Education ParaprolTeacher Aide Maintenance Personnel Psycho-Education Sch.ool 5ecretarylCler1< Psycho-Education Teacher Maintenance Personnel Substitute Substitute Psycho-Education Social Wor1<er Psycho-Education ParaprolTeacher Aide Psycho-Education ParaprolTeacher Aide Substitute Instructional Supervisor General Administrator Secretary/Cler1< Substitute Subslilute Psycho-Education ParaprolTeacher Aide Subslilute Substitute
5

SALARIES
19,969.66 8,736.00
11,677.50 $ 11,999.50
159.50 6,537.76 60,620.45
33.50 37,412,26 29,732.62 11,745.60 57,629.81 52,111.56
209.50 20,640.81 18,865.56 33,541.60 26,094.72 10,833.60
42.00 38,225.16 69,758.40 25,400.78
117.50 55,701.60
8,067.19 55,738.52
133.60 344.00
75.50 1,644.02 13,202.40 33,057.16 36,489.52 27,879.70 58,461.52 4,205.34
75.50 5,309.90 5,695.00 1,205.00 10,898.15 32,580.83 12,971.40 46,080.96 5,372.00
96.00 75.60 29,960.36 8,556.70 10,032.92 42.00 48,616.08 5,541.00 42.00 84.00 11,767.61 75.60 1,667.60

TRAVEL
236.50 436.25
2,901.66 116.50 37.50
2,500.21 889.51
105.60 815.00 383.60
222.01 2,880.84
31.00 4,432.89 4,140.91
249.00 111.60 38.75 5,613.51
385.50
692.75 27.00
2,305.81

NAME
REED,MEUSSA RlTCH,TRACI F RIVENBARK,WILLIAM H JR ROBBINS,DANA A ROUCHE,PEARLIE M ROWELL,CAROLINE SMITH,CLAIRE M STEWART,BETTY SWANNER,SHARON TANNER,LILLIAN TAYLOR,REBECCA H THIGPEN,JAMES A THOMAS,A JACK THOMAS,JEANNIE C THRIFT,TIMOTHY THROWER,DAlSEY LEE TILLMAN,wILLIAM TURNER,DONNA L WALSH,DEBBIE D WASHINGTON,DlNAH C WASHINGTON,ROMONA A WILLIAMSON,CYNTHIA S WILLINGHAM,MARY WooDARD,AL WOODARD,HARRIETTE H
Acauals June 30, 1998 June 30,1999

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SAlARIES AND TRAVEL YEAR ENDED JUNE 30 1999

EXHIBIT"e"

TITLE CATEGORY
SubstibJte Psycho-Education Social Worker Director of Psycho-Ed Program Psycho-Education School Psychologist SubstibJte Psycho-Education ParaprolTeacher Aide Youth Apprentices Substllute Substllute Instructional Supervisor Bookkeeper Psycho-Education ParaprolTeacher Aide Psycho-Education Teacher Psycho-Education Teacher Maintenance Personnel SubstibJte Maintenance Personnel Psycho-Education Teacher Psycho-Education ParaprolTeacher Aide Support Services Seaetary/Clerk Special Education Program Specialist Psycho-Education Teacher Psycho-Education ParaprolTeacher Aide Director General Administrator Secretary/Clerk

SALARIES

$

48.00

14,956.50 $

63,636.00

47,881.96

84.00

11,575.20

46,905.65

193.00

134.00

824.00

22,061.04

7,740.00

24,226.70

42,480.66

910.00

48.00

28,085.28

43,756.96

10,930.76

184.80

56,345.39

37,828.66

13,248.00

85,398.36

29,280.96

TRAVEL 415.75
1,440.48 1,684.22 5,307.04
56.00 22.50 57.50 2,563.57 136.00

1,672,614.95 $

41,236.86

-122,532.03 144,970.41

$

1,69M53.33 $

41,236.86

~-

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