STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
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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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$ 
 
0.00 
 
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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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