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

MANAGEMENT REPORT

!

SOUTHWEST GEORGIA REGIONAL

I

EDUCATIONAL SERVICE AGENCY

I AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
~'--_ _ _ _ _ _YE_AR_E_ND_E_D_J_UN_E 3_0_,_19_9_9_ _ _ _ _.,,/

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 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 SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

w. ~USSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 7, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members of the Southwest Georgia 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 of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgi.a 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 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 ofGeorgi.a 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, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe Southwest 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,
--;;>~l.0-~
~11 W. Hinton State Auditor
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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, 1999

EXHIBIT"A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$

970,959.00 $ 909,997.21

418,234.00

584,127.97

Total Revenues

$ 1,389,193.00 $ 1,494,125.18

EXPENDITURES

Current Instruction Support Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Debt Service

$

926,727.00 $ 836,134.12

118,218.00

99,039.66

137,510.00

132,231.83

204,074.00

190,907.41

20,771.00

22,165.66

129,865.00

123,016.36

7,323.48

Total Expenditures

$ 1,537,165.00 $ 1,410,818.52

Excess of Revenues over (under) Expenditures

$ -147,972.00 $

83,306.66

OTHER FINANCING SOURCES (USES)

Other Sources Other Uses

$

-3,625.00

Total Other Financing Sources (Uses)

$

-3,625.00

Excess of Revenues and Other Financing Sources
over (under) Expenditures and Other Financing Uses $

-147,972.00 $

79,681.66

FUND BALANCE JULY 1, 1998

341,027.43

340,764.58

Adjustments

53,422.33

56,982.86

FUND BALANCE JUNE 30, 1999

$

246,477.76 $ 477,429.10

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 157,556.10 319,873.00
$ 477,429.10 -1 -

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 692,910.69 $ 498,569.77 $ 692,910.69 $ 498,569.77

$ 8,000.00

$ 543,774.80
14,771.00

378,731.53 13,567.95

98,653.00

98,653.01 3,242.28

$ 657,198.80 $ 502,194.77
.,
$ 35,711.89 $ -3,625.00

$ 3,625.00

$ 3,625.00

$ 35,711.89 $
0.00 -18,517.87

0.00 0.00

$

17,194.02 $ = = =0.=00

0.00

$ _ _ _o_.o_o

SOUTHWEST 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 Health Insurance PSATExam Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification

GENERAL FUND

$

19,238.21

168.00

805,383.00

85,208,00

$ ======9=0=9,=99=7=.2=1

-2-

SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30.1999

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Corporation for_t\Jational 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 Health and Human Services, U.S. Department of Through Georgia Department of Education AIDS/HIV/STD Education Youth Risk Behavior Survey
CONTRACTS Education, Georgia Department of
Goals 2000
State and Local Education Systemic Improvement Grants School Improvement Specialist Title I Grants to Local Educational Agencies

SPECIAL REVENUE
FUND

$

6,302.31

399,611.99

1,200.00

5,000.00 51,455.47
35,000.00

$ ======4=98=,5=6=9.=77=

-3-

SOUTHWEST GEORGIA 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
Business Machine Repairs Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

$

12,849.35

6,674.14 .

116,463.13 -97,739.92 424,354.48 -375,490.25

202,250.00 274,251.79
20,515.25

$ ======5=84='=12=7=.9=7

-4-

SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
BEAL, RICHARD R BEVAN, ROBERTS CALLAWAY, MILTON E DAVIS, DUANE M ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREYS KELLEY, KENNETH J KELLY, JANES LAWHORN, IVERSON T JR LEE.CHESTER MARTIN, EUGENIA W MCCOY, LYNN B MCLENDON, DEBORAH D PAUL, RHONDA G PAUL, RONALD R PHILLIPS, T JR PHILLIPS, LAURIAN B ROBERTS, JEANE P SANDERS, CHRISTINE L SEYMOUR, LINDA D SMITH, HELEN C THOMAS, ARTHUR JR THOMPSON, WILBUR W JR WILKINS, ANDREA L WILLIAMS, A KENNETH JR

TITLE CATEGORY
Instructional Supervisor Information Services Personnel Director Director Of Curriculum/Inst Instructional Supervisor .. Planning & Evaluation Personnel Technology Specialist Technology Specialist Instructional Supervisor Warehouseman Warehouseman Finance & Business Service Person Instructional Supervisor School Improvement Specialist General Administration Secretary Information Services Personnel Technology Specialist Instructional Supervisor Support Services Secretary/Clerk Support Services Secretary/Clerk Finance & Business Service Manager Support Services Secretary/Clerk Information Services Personnel Instructional Supervisor Support Services Secretary/Clerk Instructional Supervisor

SALARIES

TRAVEL

$

4,611.13

23,947.13 $

44,949.00

54,728.63

50,724.12

60,000.00

25,032.21

29,489.13

55,333.56

23,216.90

17,674.13

24,202.92

62,402.88

55,333.56

30,235.92

35,541.63

47,065.15

56,691.60

22,690.92

26,698.92

32,803.15

23,400.00

30,965.04

55,333.56

3,160.20

55 1333.56

98.50 5,312.65 1,273.43 3,487.90 2,273.58 2,102.85
889.13 3,221.67
66.00 2,424.62 3,960.60
2,938.50 3,168.87
198.45
742.03 22.00 98.54
2,761.88
2,199.20

$ 951,564.95 $ ====37=,2=4=0=.40..,.

-5-

SECTION II AUDITEE'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, 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

8844-96-01

Further Action Not Warranted