Management report, Southwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
GA
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MANAGEMENT REPORT SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor

SOUTHWEST GEORGIA 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

lussELL W. H1NTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 7, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Southwest Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part ofour audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, we have performed certain audit procedures at the Southwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Southwest Georgia 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 Southwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 2000. 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,

RWH:gp

State Auditor

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, 2000

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 Other Support Services
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1999
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 817,771.00 $ 838,324.57

371,191.00

440,612.17

$ 1,188,962.00 $ 1,278,936.74

$ 896,686.27 $ 804,745.01

112,841.19

102,392.09

124,178.08

117,836.52

224,407.42

192,799.81

81,947.85

105,080.62

5,693.48

$ 1,440,060.81 $ 1,328,547.53

$ -251,098.81 $ -49,610.79

477,144.81

477,429.10

-3,465.06

FUND BALANCE JUNE 30, 2000

$ 222,580.94 $ 427,818.31

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 109,182.59 318,635.72

$ 427,818.31

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 538,476.53 $ 458,097.47 $ 538,476.53 $ 458,097.47

$ 505,274.53 $ 424,380.91

13,202.00

10,474.28

20,000.00

20,000.00 3,242.28

$ 538,476.53 $ 458,097.47

$

0.00 $

0.00

0.00

0.00

$

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$

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SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"B11

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health ln,surance Regional Educational Service Agencies
OTHER Staff Development

GENERAL FUND

$

20,303.57

817,771.00

250.00

$ ==8=3=8=,3=24==57=

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SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Goals 2000 State and Local Education Systemic Improvement Grants Elementary and Secondary Education Act Title I Grants to Local Educational Agencies

SPECIAL REVENUE
FUND
$ 309,552.94
66,090.53 82,454.00 $ 458,097.47

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SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"D"

Indirect Cost Special Revenue Fund
Interest Earned Compensation for Loss of Assets Sales and Services
Business Machine Repairs Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Non-Inventory Sales Services Provided
Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

$

9,560.39

7,352.41

1,675.00

97,683.33 -93,523.72 341,787.38 -365,084.08
67.52

244,799.10 171,630.10
24,664.74

$ 440,612.17

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SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

EXHIBIT"E"

NAME
BEVAN, ROBERTS CALLAWAY, MILTON E DANIELS, FRED D JR DAVIS, DUANE M ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREYS KELLEY, KENNETH J KELLY, JANE S LAWHORN, IVERSON T JR LEE.CHESTER MARTIN, EUGENIA W MCCOY, LYNN B MCLENDON, DEBORAH D MILLER, JAN B MUSGROVE, JON PAUL, RHONDA G PETERS, WILLIAM C PETROSKI, LEIGH B PHILLIPS, T JR PHILLIPS, LAURIAN B RAWLINS, LARRY ROBERTS, JEANE P SANDERS, CHRISTINE L SHELNUTT, N CHESTER SIMMONS, ANDRE D SINGLETARY, RHETTA R SMITH, HELEN C STEWART, LINDA D SUMMERS, ALBERT KELLY THOMAS, ARTHUR JR THOMPSON, WILBUR W JR WILKINS, ANDREA L WILLIAMS, A KENNETH JR
Accruals June 30, 2000

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

SALARIES

TRAVEL

$ 24,898.97 46,746.96 $ 225.00 37,435.68 52,715.16 64,853.88 25,965.60 31,453.68 57,509.76 24,137.54 18,425.78 25,770.96 64,853.88 62,309.76 34,726.37 12,055.00 31,445.40 225.00 45,788.60 48,933.55 58,935.60 225.00 23,598.60 27,766.92 100.00 1,656.00 100.00 24,336.00 34,101.19 200.00 32,204.04 57,509.76 2,383.50 23,192.35

6,049.07 854.28
3,075.65 1,467.12 1,078.00
846.00 2,842.19
2,257.18 5,218.04 1,827.43
2,382.64 2,110.60 3,534.14
19.50 751.07
2,949.95 939.25

$ 996,785.49 $ 38,202.11

928.69

$ 996,785.49 $ 39,130.80

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