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

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MANAGEMENT REPORT SOUTHWEST GEORGIA 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

SOUTHWEST 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 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
July 21, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members ofthe State Board of Education
and Director and Members of the Southwest Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements of the State of Georgia presented in the State o/Georgia Comprehensive Annual Financial Report and the issuance of a State o/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 Southwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Southwest Georgia 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 o/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 Southwest Georgia 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 of management of the Southwest Georgia Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.

CLV:jb

Claude L. Vickers State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

SOUTHWEST 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, 1998

EXHIBIT "A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Support Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES>
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1. 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 857,258.00 $ 873,799.42

514,738.00

544,025.40

$ 1,371,996.00 $ 1,417,824,82

$ 926,223.00 $ 886,659.22

110,772.00

109,443.42

138,872.00

124,664.16

136,724.84

121,497.48

18,686.00

19,242.55

116,460.16

123,669,12

7,323.48

$ 1,447,738.00 $ 1,392,499.43

$

-75,742.00 $

25,325,39

$

-1,442.50

$

-1,442.50

$

-75,742.00 $

23,882,89

304,714.24

316,881.69

4,193.20

FUND BALANCE JUNE 30,1998

$ 233,165.44 $ 340,764.58

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

50,000.00 $

50,000.00

586,756,00

462,742,94

2,000.00

$

638,756.00 $

512,742,94

$ 471,184,00 $ 447,427.03

18,642.00

14,150.20

14,350.00

13,439.43

134,580.00

35,926.50 3,242.28

$

638,756.00 $

514,185.44

$

0.00 $

-1,442.50

$

$

$

0.00 $

18,898.15

-18,898.15

1,442,50 1,442.50
0,00 0,00

$

0.00 $

0,00

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 110,896.33 229,868,25
$ 340,764.58

$

0.00

$

0.00

- 1-

SOUTHWEST GEORGIA 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 Health Insurance Innovative Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACT Education, Georgia Department of Leadership Academy Program
OTHER Education, Georgia Department of Reimbursement for PSAT Travel

GENERAL FUND

SPECIAL REVENUE
FUND

$

16,414.42

5,000.00

767,051.00

85,208.00

$

50,000.00

126.00

$

873,799.42 $===5:i:!0'=00=:0:=oO:=0

-2-

SOUTHWEST GEORGIA 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
Computer Repairs Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Services Provided Shared Services Projects Boards of Education Baker County Calhoun County Colquitt County Decatur County Early County Grady County Lee County Miller County Mitchell County Pelham, City of Seminole County Terrell County Thomas County Thomasville, City of Worth County
Workshop Fees Other

GENERAL FUND

$

8,400.00

7,028.47

68,783.75 -66,323.39 346,458.97 -308,971.47

15,163.00 8,218.00
27,045.00 21,057.00 13,244.00 18,525.00 18,467.00
9,243.00 15,949.00 15,403.00
9,509.00 42,066.00 20,780.00 19,665.00 18,470.00 208,844.49
7,000.58

$

544,025.40

-3-

SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

PERSONNEL
BEAL, RICHARD R BEVAN, ROBERT S CALLAWAY, MILTON E DAVIS, DUANE M DAVIS, JEREMY N ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREY S HOUSTON, WALLACE R KELLEY, KENNETH J KELLY, JANE S LAWHORN, IVERSON T JR LEE, CHESTER MARTIN, EUGENIA W MCCOY, LYNN B MCLENDON, DEBORAH D NEWMAN, ANDREA L PAUL, RHONDA G PAUL, RONALD R PHILLIPS, T JR PHILLIPS, LAURIAN B ROBERTS, JEANE P SANDERS, CHRISTINE L SEYMOUR, LINDA D SMITH, HELEN C TABOR, ERIC J THOMAS, ARTHUR JR THOMPSON, WILBUR W JR WARREN, ALISON P WILKINS, ANDREA L WILLIAMS, A KENNETH JR
Accruals June 30, 1997

SALARIES

$

52,008.00 $

23,030.00

54,000.00

65,129.00

303.00

48,490.25

63,212.00

1,700.00

3,705.00

24,450.02

56,057.83

22,279.00

16,948.00

23,272.00

65,001.56

52,008.00

3,159.42

29,073.00

34,135.00

45,213.00

48,434.01

21,818.00

25,672.00

31,500.00

20,100.00

27,483.35

29,774.00

50,523.00

1,508.40

4,236.48

55,877.33

$

1,000,100.65 $

TRAVEL 3,237.12 170.20 8,183.53 2,755.34 3,811.03 2,440.33
1,144.68 4,489.51
101.05 3,150.38 5,157.33
3,107.24 2,665.91
1,132.18 18.50
227.50 2,862.30
1,970.25 46,624.38

-20,205.22

$

979,895.43 $

46,624.38

-4-

SECTIONll AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SOUTHWEST GEORGIA 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

8844-95-01 8844-96-01 FS-8844-97-01

Previously Reported Corrective Action Implemented Unresolved - See Corrective ActionlResponses Previously Reported Corrective Action Implemented

CORRECTIVE ACTIONIRESPONSES

EMPLOYEE COMPENSATION Salary Overpayment Amount: $2,874.10 Finding Control Number: 8844-96-01

The Southwest Georgia Regional Educational Service Agency has not been reimbursed this salary overpayment, but procedures are in place to avoid a re,eat occurrence.