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

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

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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 SCHEDULEOFSTATEREVENUE 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) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-X400
November 27,2001

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members ofthe Okefenokee 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 Okefenokee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Okefenokee Regional Educational Service Agency were examined to the extent considered necessary 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 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, 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 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,

RWH:gp

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Ru sell W. Hinton
State Auditor

SELECTED FINANCIAL INFORMAnON

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, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 793,856.00 $ 747,989.36

100,000.00

412,144.00

477,933.03

Total Revenues

$ 1,206,000.00 $ 1,325,922.39

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

$ 766,246.00 $ 775,382.87

135,435.00

127,378.67

249,192.00 62,925.00 82,202.00

250,619.78 56,680.52 59,507.44

Total Expenditures

$ 1,296,000.00 $ 1,269,569.28

Excess of Revenues over (under) Expenditures $ -90,000.00 $ 56,353.11

FUND BALANCE JULY 1, 2000

951,612.16

951,612.16

Adjustments

0.10

FUND BALANCE JUNE 30, 2001

$ 861,612.26 $ 1,007,965.27

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,318,773.00 $ 1,318,773.00

339,724.00

322,079.94

$ 1,658,497.00 $ 1,640,852.94

$ 944,925.00 $ 827,558.18

386,788.00 215,551.00
25,349.00 21,684.00

406,651.08 230,858.33
7,724.45 26,467.68 24,706.29

64,200.00

116,886.93

$ 1,658,497.00 $ 1,640,852.94

$

0.00 $

0.00

0.00

0.00

$

0.00 $-===~O;,;;;;'O~O

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

$ 38,283.71
100.00
$ 38,383.71
$ 17,434.34
952,147.22
$ 969,581.56

$ 1,007,965.27

$ _ _~0c:.:::.O",-o $ _ _--=O.;..:<.O=-O

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

EXHISIT "S"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Program Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed
CONTRACT Soard of Regents, University System of Georgia Reading Recovery

GENERAL FUND

SPECIAL REVENUE
FUND

$ 80,000.00
$ 82,200.00
29,247.36 616,742.00
1,236,573.00
22,000.00
$ 747,989.36 $ 1,318,773.00

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OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001

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
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Elementary and Secondary Education Act Title I Grants to Local Educational Agencies

GENERAL FUND

SPECIAL REVENUE
FUND

$

9,193.30

117,309.72

117,550.96 78,025.96

$ 100,000.00
$ 100,000.00 $ 322,079.94

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OKEFENOKEE 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
Equipment Repair Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Tuition

GENERAL FUND
$ 25,746.00 37,633.66
524,435.46 -520,543.41
277,255.00 87,811.32 45,595.00
$ 477,933.03

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

EXHIBIT "E"

NAME
ADAMSON, REBECCA C BAXLEY, DEBORAH M BELLAMY, ROBERT H BERRYHILL, DONALD L BOOKOUT, CYNTHIA L BOYLE, KAREN LAMBIN BRANTLEY, PEGGY CADE, TAMMY CARTER, WILLENE COLEMAN, SHARON M COLLINS, IRIS R CORBITT, MARGARET J CROSBY,CASANDRA
DAVIS, KERRA 0
DIAL, AIMEE DOWLING, PHILLIP BLAKE DRAIN, CAROLE ECHOLS, GAYLIA EDWARDS, PATRICIA ELBRINK, LARRY C ELLIS, AMY E FLUKER, CAROLYN FOREMAN,KAREN FOWLER, WANDA J GOURLEY, KELLI C HALL, LATRELLE HARDEN, BOBBIE D HARTLEBEN,MARTHA HENDRIX, WILLIAM S HERRIN, JANET HERRIN, URICE JR HOLDER, W KENNETH JAMES, MARY LANE D KELLER, SUSAN T KING, MARY K LEE, MARVIN R LEWIS, MARGARET C LOGAN, DEBRA L LOGAN, J WESLEY MALEY, RAMONA MANSFIELD, BRENDA MATHIS, NEDRA MATTSON, ELIZABETH J MCRAE, TRINA D MOONEYHAN, MARK E NOLTE, JERI L OSTEEN, GLENDA M PACK,TERESA PADGETT, KAREN R PHARMES, ELAINE PHILLIPS, MELINDA REESE, BETTYE W

TITLE CATEGORY
Support Services Secretary/Clerk General Administrator Secretary/Clerk Director of RESA Instructional Supervisor Substitute Support Services Secretary/Clerk Instructional Supervisor Psycho-Education Teacher Psycho-Education ParaprolTeacher Aide Instructional Supervisor Finance/Business Manager Business Services Substitute Elementary Counselor General Administrator Secretary/Clerk Maintenance Personnel Psycho-Education ParaprolTeacher Aide Psycho-Education Teacher Substitute Instructional Supervisor Psycho-Education Teacher Director of GLRS Substitute Teacher Support Specialist Psycho-Education Teacher Substitute Substitute Substitute Custodial Personnel Psycho-Education Teacher Psycho-Education Teacher Teacher Support Specialist Teacher Support Specialist Psycho-Education ParaprolTeacher Aide Substitute Maintenance Personnel Psycho-Education Secretary/Clerk Psycho-Education Teacher Maintenance Personnel Substitute Substitute Psycho-Education Teacher Psycho-Education ParaprolTeacher Aide Psycho-Education ParaprolTeacher Aide Instructional Supervisor General Administrator Secretary/Clerk Substitute Director of RESA Substitute Psycho-Education ParaprolTeacher Aide Psycho-Education Teacher General Administrator Secretary/Clerk
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SALARIES

TRAVEL

$

22,484.98

4,996.89

62,753.70 $

2,730.82

6,489.00

403.48

90.00

7,344.36

68,242.80

4,468.55

34,207.26

50.00

12,681.60

66,378.06

3,662.46

56,521.20

1,048.03

22,877.28

84.00

43,940.30

1,181.87

876.00

26,472.00

11,690.40

41,015.84

87.24

42.00

46,172.85

2,100.12

30,674.44

40.00

60,301.20

5,227.08

168.00

59,778.38

4,373.26

20,765.60

57.92

42.00

1,677.50

294.00

14,006.52

267.96

36,490.30

349.78

40,597.64

31,886.60

60,335.94

4,350.79

11,557.10

3,460.00

33,546.51

14,704.62

50,074.30

174.00

50.00

6,767.50

32,132.24

861.00

10,972.34

11,436.00

160.72

49,543.68

2,404.05

16.88

231.50

79,904.28

4,145.73

42.00

12,451.20

41,554.16

22.40

336.00

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

EXHIBIT "E"

NAME
RITCH, TRACI F RIVENBARK, WILLIAM H JR ROBBINS, DANA A ROWELL, BETIY ROWELL, CAROLINE SAULS, THOMAS W SELF, TEKEMA SLOAN, SUSAN SMITH, CLAIRE M SMITH, PHYLLIS E STEWART, BETIY SULLIVAN, LINDA L TAYLOR, REBECCA H THIGPEN, JAMES A THOMAS, JEANNIE C TILLMAN, WILLIAM TURNER, DONNA L WALKER, JERAD WALSH, DEBBIE D WASHINGTON, ROMONA A WILLIAMSON, CYNTHIA S WILLINGHAM, MARY

TITLE CATEGORY
Psycho-Education Teacher Director of Psychology Psycho-Education School Psychologist Substitute Psycho-Education ParaprolTeacher Aide Substitute Substitute Substitute Youth Apprentices Psycho-Education Parapro/Teacher Aide Substitute Psycho-Education Parapro/Teacher Aide Bookkeeper Psycho-Education ParaprolTeacher Aide Psycho-Education Teacher Maintenance Personnel Psycho-Education Teacher Temporary Computer Technician Psycho-Education ParaprolTeacher Aide Director of Child Services Psycho-Education ParaprolTeacher Aide Psycho-Education ParaprolTeacher Aide

Accruals June 30, 2000 June 30, 2001

SALARIES

TRAVEL

$

26,802.44 $

576.44

68,756.30

2,473.05

54,066.00

2,124.79

1,524.50

12,482.40

50.00

225.50

114.00

67.00

62,353.40

3,358.96

4,115.20

7,167.00

19,489.53

24,022.68

11,481.28

46,960.96

75.04

31,771.88

79.52

46,969.30

961.50

12,347.94

60,218.31

1,580.84

6,801.66

15,016.60

$ 1,765,048.33 $ 48,311.90

-138,454.91 147,027.11


$ 1,773,620.53 $ 48,311.90

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