SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS - LEITER OF TRANSMIITAL SELECTED FINANCIAL INFORMATION EXHIBITS A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS B SCHEDULE OF STATE REVENUE 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) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Strect. S.W.. Suitc 214 Atlanta. Gcorgia 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 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 ofGeorgia 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 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, 2001. 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 Ru sell W. Hinton 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, 2001 EXHIBIT "A" , REVENUES State Funds Federal Funds Other Funds Total Revenues EXPENDITURES Current Instruction 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, 2000 Adjustments GENERAL FUND BUDGET ACTUAL $ 1,319,758.00 $ 1,174,574.65 600.00 415,468.00 540,311.60 $ 1,735,226.00 $ 1,715,486.25 $ 159,998.79 1,251,098.41 $ 1,191,148.01 122,922.97 104,158.55 139,328.90 118,036.81 332,832.42 247,565.81 84,500.00 82,887.09 2,842.90 $ 2,090,681.49 $ 1,746,639.17 $ -355,455.49 $ -31,152.92 428,139.13 427,818.31 -15,327.00 SPECIAL REVENUE FUND BUDGET ACTUAL $ 443,802.00 $ 486,134.00 $ 443,802.00 $ 486,134.00 $ 423,521.00 $ 397,150.52 20,281.00 22,122.78 63,618.42 3,242.28 $ 443,802.00 $ 486,134.00 $ 0.00 $ 0.00 0.00 0,00 -0.01 FUND BALANCE JUNE 30, 2001 SUMMARY OF FUND BALANCE Reserved Inventories Unreserved Undesignated $ 57,356.64 $ 396,665.39 $ -0.01 $ =-==0=.0~0 $ 127,585.02 269,080.37 $ 0.00 $ 396,665.39 $ = =..0.;;;;.0=0 -1- SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001 EXHIBIT "B" AGENCY/FUNDING GRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies CONTRACTS Education, Georgia Department of Elementary School Foreign Language Model Program School Improvement Teams , GENERAL FUND $ 21,123.09 897,057.00 26,395.56 229,999.00 $ 1,174,574.65 - 2- SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001 EXHIBIT "C" AGENCY/FUNDING GRANTS Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Health and Human Resources, U. S. Department of Through Georgia Department of Education Aids Education - Youth Risk Behavior Survey 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 $ 386,134.00 $ 600.00 100,000.00 $ 600.00 $ 486,134.00 - 3- SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001 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 $ 20,289.00 5,918.31 197.00 79,027.70 -49,363.24 394,118.45 -384,467.38 2,317.45 276,941.06 159,179.50 36,153.75 -4- SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 EXHIBIT "E" NAME BEVAN, ROBERT S CALLAWAY, MILTON E CONNERS, KALEENA J DAVIS, DUANE M ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREY S KELLEY, KENNETH J KELLY, JANE S LAWHORN, IVERSON T JR LEE, CHESTER MARTIN, EUGENIA W MCBEE, SARAH D MCCOY, LYNN B MCLENDON, DEBORAH D MILLER, JAN B PAUL, RHONDA G PHILLPS, T JR PHILLIPS, LAURIAN B ROBERTS, JEANE P SANDERS, CHRISTINE L SIMMONS, ANDRE D SMITH, HELEN C STEWART, LINDA D THOMAS, ARTHUR JR THOMPSON, WILBUR W JR WARMACK, KAREN D WILKINS, ANDREA L Accruals June 30, 2000 TITLE CATEGORY Information Services Personnel RESA Director Support Services Secretary/Clerk Director of Curriculum/lnstr. Instructional Supervisor Instructional Supervisor Technology Specialist Technology Specialist Instructional Supervisor Maintenance Personnel Warehouseman Finance/Business Personnel Support Services Secretary/Clerk Instructional Supervisor School Improvement Specialist Instructional Supervisor General Admin. Secretary/Clerk Technology Specialist Instructional Supervisor Support Services Secretary/Clerk Support Services Secretary/Clerk Technology Specialist Support Services Secretary/Clerk Finance/Business Service Manager Information Services Personnel Instructional Supervisor Support Services Secretary/Clerk Support Services Secretary/Clerk SALARIES TRAVEL $ 25,641.41 48,149.40 $ 704.03 38,558.52 55,867.68 66,771.96 27,686.90 32,995.15 59,155.63 25,755.53 19,690.21 27,247.55 1,117.55 66,771.96 68,804.28 45,136.52 32,388.84 50,644.15 62,497.08 4,051.10 28,599.96 6,055.52 25,066.00 37,213.36 33,170.16 59,209.44 31,759.62 384.00 6,038.31 585.99 3,342.20 1,244.04 575.87 807.94 3,776.44 2,896.16 6,026.14 2,047.69 1,162.47 4,752.80 14.00 164.44 1,060.61 2,918.52 33.88 $ 981,093.51 $ 37,447.50 -928.69 $ 981,093.51 $ 36,518.81 -5-