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AUDIT REPORT BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
BRUNSWICK, GEORGIA YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
BRUNSWICK-GLYNN COUNTY REGIONAL LIDRARY - TABLE OF CONTENTS -
SECTION I
FINANCIAL
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
EXHIBITS
GENERAL PURPOSE FINANCIAL STATEMENTS
COMBINED STATEMENTS - OVERVIEW
A
COMBINED BALANCE SHEET
ALL FUND TYPES
2
B
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES
3
C
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
GENERAL AND SPECIAL REVENUE FUNDS
4
D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
5
ADDITIONAL FINANCIAL INFORMATION
COMBINING STATEMENTS
SPECIAL REVENUE FUND
E
COMBINING BALANCE SHEET
12
F
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
13
SCHEDULES
SCHEDULE OF REVENUE
1
STATE
14
2
FEDERAL
15
3 SCHEDULE OF EXPENDITURES
LOTTERY PROGRAM
16
4 SCHEDULE OF SALARIES AND TRAVEL
17
SECTIONll FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS
SECTION I FINANCIAL
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 15, 1998
Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Technical and Adult Education
and Director and Members of the Brunswick-Glynn County Regional Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general-purpose financial statements of the Brunswick-Glynn County Regional Library, as of and for the year ended June 30, 1997, as listed in the table of contents. These generalpurpose financial statements are the responsibility of the Brunswick-Glynn County Regional Library's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in the notes to the general-purpose financial statements, the Library's financial statements have been prepared using a certain accounting practice and policy which, in our opinion, varies in some respects from generally accepted accounting principles. This variance is described as follows:
* The general-purpose financial statements of the Library did not contain a General Fixed Assets
Account Group to account for property, equipment and inexhaustible collections and books owned by the Library which should be included to conform to generally accepted accounting principles.
The aggregate effects on the general-purpose financial statements of this omission have not been determined, but are believed to be material.
97ARL-42
In our opinion, except for the effects on the general-purpose financial statements of the matters referred to in the third paragraph, the general-purpose fmancial statements referred to above present fairly, in all material respects, the fmancial position ofthe Brunswick-Glynn County Regional Library as of June 30, 1997, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements ofthe Brunswick-Glynn County Regional Library taken as a whole. The accompanying combining statements (Exhibits E and F) and the fmancial schedules (Schedules 1 through 4), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose fmancial statements and, in our opinion, is fairly presented in all material respects in relation to the general-purpose financial statements taken as a whole.
A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.
Respectfully submitted,
t%.~
Claude L. Vickers State Auditor
CLV:ds 97ARL-42
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30, 1997
EXHIBIT "A"
The notes to the general purpose financial statements are an integral part of this statement.
-2-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30,1997
EXHIBIT."B"
The notes to the general purpose financial statements are an integral part of this statement. - 3-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "C"
COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL
GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1997
REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING (USES)
Other Uses
Excess of Revenues over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1, 1996
GENERAL FUND
BUDGET
ACTUAL
$ 886,879.00 $ 845,214.28 364,471.00 663,339.53
$ 1,251,350.00 $ 1,508,553.81
$ 689,949.00 $ 694,727,95
97,240.00
93,926.67
99,177.00 321,357,92
268,584.00 308,467,98
88,650.00
72,917.19
$ 1,243,600.00 $ 1,491,397.71
$ 7,750.00 $ 17,156.10
-7,750.00
$
0.00 $ 17,156.10
0.00 441,633.88
FUND BALANCE JUNE 30,1997
$
0..0.0. 0=$ 458,789.98
SPECIAL REVENUE FUND
BUDGET
ACTUAL
$ 14,950.00 $ 30,100.00 30,654.18
$ 30,100.00 $ 45,604.18
$ 30,100.00 $ 42,765.82
$ 30,100.00 $ 42,765.82
$
0.00 $ 2,838.36
$
0.00 $ 2,838.36
0.00
0.00
$ 0..0..=0 $ ===="","=...
2,838.36
The notes to the general purpose financial statements are an integral part of this statement. -4-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Brunswick-Glynn County Regional Library (Library) operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public library services with costs shared by participating local governmental agencies and grants from the State of Georgia. With the exception of the departure from generally accepted accounting principles disclosed in these notes, the financial statements of the Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types and account groups of the Library.
The Library Board consists of 15 members; 2 members appointed by Brantley County Library Board, 2 members appointed by Camden County Library Board, 2 members appointed by Charlton County Library Board, 3 members appointed by Glynn County Library Board, 2 members appointed by Long County Library Board, 2 members appointed by McIntosh County Library Board and 2 members appointed by Wayne County Library Board. The Board is without authority to determine the amount of its funding, except by submission of budget requests to local governmental units from which the Library receives support and to the State of Georgia for State and Federal funding. Membership in the Library and participation in library services is at the discretion of each participating governmental agency. The Library Board has the power to designate management, the power to retain unreserved fund balances of local funds for continued operations and is the lowest level of oversight responsibility for the Library's operations. Accordingly, the Brunswick-Glynn County Regional Library is determined to be a joint venture.
FUND ACCOUNTING
The Library uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts.
General Fixed Assets, which includes the Library's inexhaustible collections and books, are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Library. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types.
The general purpose fmancial statements account for all State, Federal and Other funds under control of the Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows:
GOVERNMENTAL FUND TYPES - used to account for all or most of the Library's general activities. Governmental Fund Types include:
-5-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds ofspecific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. The primary type of special revenue fund consists of proceeds received from State and Federal sources to accomplish specific objectives and are required to be accounted for separately.
CAPITAL PROJECTS FUND - the fund used to account for financial resources to be used for the acquisition or construction of major capital facilities.
BASIS OF ACCOUNTING
The accounting and fmancial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current fmancial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are intergovernmental grants and investment income.
Expenditures are generally recognized when the related fund liability is incurred.
BUDGET
The Brunswick-Glynn County Regional Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
- 6-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D''
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Department of Technical and Adult Education as a part ofthe Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as this amount is deemed immaterial to the general purpose financial statements.
Additionally, the dollar value of accumulated compensated absences at June 30, which will be payable from future resources has not been recorded in the General Long-Term Debt Account Group as this liability is also deemed to be immaterial to the fair presentation of these financial statements.
INTERFUND TRANSACTIONS
The Library has the following type of interfund transactions:
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
-7-
BRUNSWICK-GLYNN COUNTY REGIONAL LffiRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose fmancial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present fmancial position or results of operations in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
COLLATERALIZAnON OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value ofsecurities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction of the amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of anyone of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,
(5) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose,
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal
-8-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 2: DEPOSITS
Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.
CATEGORIZATION OF DEPOSITS At June 30,1997, the bank balances were $553,079.57. The amounts of the total bank balances are classified into three categories of credit risk:
Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging fmancial institution, or by its trust department or agent but not in the Library's name.)
The Library's deposits are classified by risk category at June 30, 1997, as follows:
Risk Category
Bank Balance
1
$ 100,000.00
2
453,079.57
3
0.00
Total
$ 553,079.57
Note 3: RISK MANAGEMENT
The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees and natural disaster.
The Library has obtained commercial insurance for risk of loss associated with torts, assets and job related illness or injuries to employees. The Library has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.
The Library has elected to self-insure for all losses related to natural disaster. In addition, the Library has elected to self-insure for errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Library has not experienced any losses related to these risks in the past three years.
The Library has purchased surety bonds to provide additional insurance coverage as follows:
- 9-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1997
Note 3: RISK MANAGEMENT
Position Covered
Amount
Library Treasurer Library Assistant Treasurer All Other Employees
$ 30,000.00 $ 30,000.00 $ 30,000.00
Note 4: CONTINGENT LIABILITIES
Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Library believes that such disallowances, if any, will be immaterial to its overall financial position.
Note 5: ACCUMULATED EMPLOYEES' LEAVE
Full-time employees accrue vacation leave based on a formula established by the Library with a maximum accumulation of thirty days, and a maximum earned in a calendar year of twenty-five days. Upon retirement or termination of employment, employees are paid at the current rate of pay for their unused vacation leave up to twenty-five days. See Note 1- Compensated Absences
Note 6: RETIREMENT PLANS
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)
TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defmed benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.
TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.81% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:
- 10-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "D"
NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30,1997
Note 6: RETIREMENT PLANS
Fiscal Year
1997 1996 1995
Percentage Contributed
100% 100% 100%
Required Contribution
$ 100,078.78 $ 94,122.10 $ 88,080.89
- 11 -
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 3D. 1997
EXHIBIT"E"
ASSETS Accounts Receivable
LOTTERY
FEDERAL
TOTALS
PROGRAM PROGRAMS JUNE 30, 1997 JUNE 30, 1996
$=====0"",0.0... $
4,212.60 $
4,212.60 $===8,,,,,=88=5=,9==2
LIABILITIES AND FUND EQUITY
LIABILITIES
Cash Overdraft
FUND EQUITY
Fund Balances
Reserved
For Continuation of Federal Program
Unreserved
Undesignated
$
Total Fund Equity
$
$ 1,374.24 $
1,374.24 $
8,885.92
$ 2,838.36 $
2,838.36
0.00
0.00
0.00 $
0.00
0.00 $ 2,838.36 $
2,838.36 $
0.00
Total Liabilities and Fund Equity
$ =====0...0.".,,=0 $
4,212.60 $
4,212.60 $===8,=88=5=.9=.2
See notes to the general purpose financial statements. - 12-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY
EXHIBIT "F"
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND
YEAR ENDED JUNE 3D, 1997
REVENUES State Funds Federal Funds Other Funds Total Revenues
EXPENDITURES Current Program Services
Excess of Revenues over (under) Expenditures FUND BALANCE JULY 1
FUND BALANCE JUNE 30
LOTIERY PROGRAM
FEDERAL PROGRAMS
TOTALS YEAR ENDED JUNE 30, 1997 JUNE 30,1996
$ 14,950.00 $
$ 30,654.18
$ 14,950.00 $ 30,654.18 $
14,950.00 $ 30,654.18
45,604.18 $
9,055,00 33,086.30
959.52
43,100.82
$ 14,950.00 $
$
0.00 $
0.00
27,815.82 $ 2,838.36 $
0.00
42,765.82 $ 2,838.36 $ 0.00
43,100.82 0.00 0.00
$ ==-_....0..;,;,0.0. $ 2,838.36 $
2,838.36 $ ===.,;;0..0...0..
See notes to the general purpose financial statements.
- 13-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30.1997
SCHEDULE "1"
AGENCY/FUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Talking Book Centers Maintenance and Operations Lottery Program Assistive Technology
GOVERNMENTAL FUND TYPES
SPECIAL
GENERAL
REVENUE
FUND
FUND
TOTAL
$ 535,791.28 109,655.00 98,713.00 101,055.00
-----$
$ 535,791.28 109,655.00 98,713.00 101,055.00
14,950.00
14,950.00
$ 845,214.28 $
14,950.00 $ 860,164.28
See notes to the general purpose financial statements.
- 14-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 3D. 1997
AGENCY/FUNDING
GRANT Education, U. S. Department of Through Georgia Department of Technical and Adult Education Library Services and Construction Act Title I - Public Library Services
Humanities, National Endowment for the Georgia Humanities Council Through Emory University Promotion of the Humanities Program
SCHEDULE "2"
GOVERNMENTAL FUND TYPE SPECIAL REVENUE FUND
$
22,966.98
7,687.20 $====3,;;,;0,=65;,.;4,;.;,.1=8
See notes to the general purpose financial statements.
- 15-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF EXPENDITURES LOTTERY PROGRAM YEAR ENDED JUNE 30, 1997
EXPENDITURES Program Services Professional and Technical Services Supplies Equipment
SCHEDULE "3"
ASSISTIVE TECHNOLOGY
$
2,331.14
7,942.96
4,675.90
$
14,950.00
See notes to the general purpose financial statements. - 16-
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1997
SCHEDULE ."4"
PERSONNEL
Alfultis, Barber, Bonin, Brown, Carney, Clark, Colbert, Coleman, Dahlke, Darby, Drawdy, Gibson, Hall, Harrington, Hayes, Hildebrand, Hodges, Howard, HUdson, Ivey, Jackson, Jones, Kammerer, Keith, Kent, Kirshfield, Knapp, Lane, Lewis, Madden, Madden, Mainor, McKenzie, McKie, Miller, Moore, Morgan, Morris, Mullis, Myers, Nettles, O'Quinn, Parker, Patch, Perry, Powell,
Susan Virginia Vennetta Angelia Martha Patricia Jack Deborah Matthew Jim Mavis Joseph Cynthia Robbyne Candy Jane Marcia Joanna Carol James Diane Tanisah James Shirley Candace Barbara Carolyn Christy Marian Cynthia Lori Ann
Taneish.a
Betty Mary Victoria Roberta Teena Lisa Melinda Sylvia Cynthia Diane Barbara Margaret Cindy Kathleen
POSITION
Circulation Assistant Secretary Clerical Children's Assistant Affiliate Manager Temporary Clerk Bookmobile Librarian Technical Services Assistant Clerical Director Library Assistant Custodian Clerical Technical Services Clerk Clerical Affiliate Coordinator Librarian Reference Librarian Bookmobile Assistant Clerical Talking Book Assistant Reference Assistant Clerical Regional Reference Librarian Clerical Assistant Director Clerical Adult Services Librarian Clerical Affiliate Manager Clerical Clerical Clerical Circulation Assistant Circulation Supervision Children's Assistant Library Assistant Clerical Clerical Affiliate Manager Clerical Affiliate Manager Bookkeeper/Secretary Clerical Circulation Assistant Clerical Children's Librarian
- 17 -
SALARIES
TRAVEL
$ 15,653.22
17,270.20 $
40.00
7,012.25
13,054.20
14,939.16
485.26
4,460.10
13,054.20
1,400.82
57,215.42
4,574.34
5,549.88
13,054.20
4,320.75
14,910.64
10,410.00 45,582.00
238.49
45,582.00
640.88
13,054.20
9,533.17
13,054.20
14,910.64
646.00
44,982.00
4,745.49
44,000.08
457.25
4,921.00
39,401.80
156.00
3,496.00
20,834.76
12,998.36
2,516.64
1,673.75
16,354.16
102.49
18,561.04
20,999.96
10,061.70
992.75
936.00
20,881.15
909.63
11,659.20
19,316.26
4,267.79
13,054.20
14,910.64
198.42
45,582.00
1,249.47
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1997
SCHEDULE "4"
PERSONNEL
Ransom, Roberts, Sellers, Sharpe, Shinnick, Spann, Stringer, Suffoletto, Sullivan, Tench, Thompkins, Wade, White, Williamson, Wilson, Young,
Betty Vicki Mary Wanda Joseph Shauna Virginia Connie Juanita Ray Charlene Jacqueline Madeline Edna Mary Sanchee
POSITION
Talking Book Librarian Bookmobile Clerk Bookmobile Assistant Clerical Bookmobile Librarian Clerical Clerical Library Assistant Clerical Technical Services Librarian Clerical Clerical Clerical Library Assistant Clerical Clerical
SALARIES
TRAVEL
$ 36,649.00 $ 5,257.50 15,361.10
13,054.20 39,646.66
498.77 482,63 21,793.31
43.75 45,582.00
577.50 1,285.00
142.50 14,504.04
2,116,89 2,889.39
459.35 725.21 250.50
$ 913,093.11 $ 9,092.40
See notes to the general purpose financial statements.
-18-
SECTION II FINDINGS AND QUESTIONED COSTS
BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1997
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Inadequate Separation of Duties Finding Resolved Finding Control Number 6632-93-01
The audit report for the year ended June 30, 1996, stated that the Library did not provide for adequate separation of employee duties in the performance of accounting functions and related procedures for the Brunswick-Glynn County Regional Library. For the year under review, our audit disclosed that the Library had implemented internal accounting control procedures to provide for improved separation of employee duties in the performance ofthe accounting functions and related procedures.
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number 6632-93-02
The audit report for the year ended June 30, 1996, noted that the management ofthe Brunswick-Glynn County Regional Library had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. In the year under review, the Library did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Library being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Library to establish accounting controls and procedures to provide for maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofland, buildings, equipment and inexhaustible collections and books owned by the Library and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.
Management's Response:
I concur with this recommendation. Due to current staffing limitations and the lack of additional administrative staff, we have decided not to pursue the recording of general fixed assets on the financial statements.
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BRUNSWICK-GLYNN COUNTY REGIONAL LIBRARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1997
CURRENT YEAR EMPLOYEE COMPENSATION Salary Overpayment Amount: $3,333.42 Finding Control Number 6632-97-01 Mr. Jim Darby, Director, received a salary increase of$166.67 per month for ten months totaling $1,666.70 which was not formally approved and/or documented in the official Board minutes. Additionally, Mr. Darby received $1,666.72 as a retroactive salary payment. The above actions resulted in Mr. Darby receiving $3,333.42 for which the Library was unable to provide documentation of Board authorization. The Board should review Mr. Darby's salary to determine if appropriate amounts were paid. In addition, the Board should establish policies and procedures to ensure all employees have adequate documentation on file for salary increases. Management's Response: I concur with this recommendation. However, I would note that the pay increase in question was handled in the same way that we have always handled pay increases from local funds. Pay increases for all other employees were implemented in that same fiscal year and in the same way.
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