Audit report, Chatham-Effingham-Liberty Regional Library, a component unit of the Chatham County Board of Commissioners, Savannah, Georgia, year ended June 30, 1995

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Collection:: Georgia Government Publications
Title:: Audit report, Chatham-Effingham-Liberty Regional Library, a component unit of the Chatham County Board of Commissioners, Savannah, Georgia, year ended June 30, 1995
Creator:: Georgia. Department of Audits
Publisher:: Atlanta, Ga. : Dept. of Audits and Accounts
Date of Original:: 1995-06-30
Subject:: Regional libraries--Georgia--Auditing
Regional libraries--Financial statements--Georgia
Chatham-Effingham-Liberty Regional Library
Location:: United States, Georgia, Chatham County, 31.97402, -81.09243
United States, Georgia, Effingham County, 32.36731, -81.34134
United States, Georgia, Liberty County, 31.80723, -81.45626
Medium:: state government records
Type:: Text
Format:: application/pdf
External Identifiers:: Call Number GA A800 .R1 R46 C3 1994-95
Metadata URL:: https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-br46-bc3-b1994-h95
Digital Object URL:: https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-br46-bc3-b1994-h95
Holding Institution:: University of Georgia. Map and Government Information Library
Rights:

6A
A'3cio . Ri R4b
C.3
1994-95
STATi:: OF GEORGIA OEPAf<TMEi\11' t)F _A1,UDITS
2.5,,1. WASHINGTON S,REE, ATLAi'JTA. t::f'l"".''.~r..-1-:. ~0334

AUDIT REPORT CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY
A COMPONENT UNIT OF THE CHATHAM COUNTY BOARD OF COMMISSIONERS
SAVANNAH, GEORGIA YEAR ENDED JUNE 30, 1995

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES AND ACCOUNT GROUP

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES .

ALL GOVERNMENTAL FUND TYPES

AND EXPENDABLE TRUST FUND

4

C

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUND

7

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

8

~
ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

18

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

19

CAPITAL PROJECTS FUND

G

COMBINING BALANCE SHEET

20

H

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

21

SCHEDULES

1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

22

2 CASH AND CASH EQUIVALENTS

23

3 INVESTMENTS

24

4 ACCOUNTS RECENABLE

25

SCHEDULE OF REVENUE

5

STATE

26

6

LOCAL AND OTHER

27

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - TABLE OF CONTENTS -

Page

SECTION I

FINANCIAL

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF EXPENDITURES BY OBJECT

7

GENERAL AND SPECIAL REVENUE FUNDS

28

8

LOTTERY PROGRAMS

29

9 SCHEDULE OF TRAVEL

30

10 MEMBERSlllP OF LIBRARY BOARD

31

SECTION II
COMPLIANCE
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

SECTION III
INTERNAL CONTROL
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS

CHA THAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - TABLE OF CONTENTS -
SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS PERTINENT VIEWS OF RESPONSIBLE OFFICIALS
APPENDIX SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED

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
May 3, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
Ladies and Gentlemen:
We have audited the general purpose financial statements (Exhibits A through D) of the Chatham-EffinghamLiberty Regional Library, a component unit of the Chatham County Board of Commissioners, as ofand for the year ended June 30, 1995, as listed in the table of contents. These financial statements are the responsibility of the Library's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office of Management and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 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.
95ARL-44*

The aggregate effect on the general purpose financial statements of this variance or omission has not been determined, but is believed to be material.
In our opinion, except for the effects on the general purpose financial statements of the matter referred to in the third paragraph, the general purpose financial statements present fairly, in all material respects, the financial position of the Chatham-Effingham-Liberty Regional Library as of June 30, 1995, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated May 3, 1996, on our consideration of the Library's internal control structure and a report dated May 3, 1996, on its compliance with laws and regulations.
Our audit was conducted for the purpose offorming an opinion on the general purpose financial statements ofthe Chatham-Effingham-Liberty Regional Library taken as a whole. The combining statements (Exhibits E through H) and the financial schedules (Schedules 1 through 10 which includes the Schedule of Federal Financial Assistance), as listed in the table of contents, are presented for purposes ofadditional analysis and are not a required part ofthe general purpose financial statements of the Chatham-Effingham-Liberty Regional Library. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole. The Appendix, identified in the table of contents, was not audited by us and, accordingly, we express no opinion on such information.
A copy ofthis 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,
~
Claude L. Vickers State Auditor
CLV:cm 95ARL-44*

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - 1-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUP JUNE 30, 1995

ASSETS Cash and Cash Equivalents Investments Accounts Receivable Amount to be Provided in Future Years
For Payment of Compensated Absences
Total Assets
LIABILITIES AND FUND EQUITY LIABILITIES
Accounts Payable Expired Grant Balances Payable Contracts Payable Deferred Revenue Compensated Absences
Total Liabilities FUND EQUITY
Fund Balances Reserved For State Capital Outlay Projects Unreserved Undesignated Total Fund Equity
Total Liabilities and Fund Equity

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

GENERAL

REVENUE

PROJECTS

FUND

FUND

FUND

$

423,535.85 $

0.00 $

71,503.18

5,460.00

713.40

72,380.60

$

424,249.25 $

0.00 $======1=49=,34====3=.7=8

$

146,151.27

$

146,151.27

$

13,098.23

50,918.45

$

64,016.68

$

278,097.98 $

$

278,097.98 $

$

424,249.25 $

$ 0.00 0.00 $

73,448.67 11,878.43 85,327.10

0.00 $==1=49=,3==4==3=.7==8

The notes to the general purpose financial statements are an integral part of this statement. -2-

FIDUCIARY FUND TYPE EXPENDABLE TRUST FUND

$

3,292.38

ACCOUNT GROUP GENERAL
LONG-TERM DEBT

TOTALS {Memorandum Onl}'.} JUNE 30, 1995 JUNE 30, 1994

$

498,331.41 $

502,443.22

5,460.00

6,460.00

73,094.00

12,266.62

$

414,030.76

414,030.76

390,854.63

$

3,292.38 $

414,030.76 $

990,916.17 $ ===9=12=,0=2=4=.4=7

$

159,249.50 $

44,236.15

450.76

50,918.45

6,503.20

28,951.12

$

414,030.76

414,030.76

390,854.63

$

414,030.76 $

624,198.71 $

470,995.86

___ __ $

3...,.2.__92.38

___ __ $

3...,.2.__92.38

$

3,292.38 $

$

73,448.67 $

151,922.98

$

___ __ 293,268.79
366,717.46 $

289, 105.63 441..,.0.._28.61

414,030.76 $

990,916.17 $===9=12=,0=2=4=.4=7

-3-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES AND EXPENDABLE TRUST FUND YEAR ENDED JUNE 30, 1995

REVENUES
State Funds Federal Funds Local and Other Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Capital Outlay
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES {USES)
Operating Transfers In Operating Transfers Out
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1
Adjustments For Prior Year Unrecorded Branch Library Bank Accounts

GENERAL FUND

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

REVENUE

PROJECTS

FUND

FUND

$ 785,100.20 $ 1,383.47
473,471.21
$ 1,259,954.88 $

76,438.11 $ 48,251.00
124,689.11 $

723,809.00 38,710.46
762,519.46

$ 339,728.84 $ 45,914.66 319,464.56
520,949.33 41,441.25

$ 1,267,498.64 $

$

-7,543.76 $

122,034.02
2,655.09 $
124,689.11 $ 0.00 $

829,365.34 829,365.34 -66,845.88

$

-250.00

$

-250.00

$

-7,793.76 $

285,891.74

$

250.00

$

250.00

0.00 $ 0.00

-66,595.88 151,922.98

FUND BALANCE JUNE 30

$ 278,097.98 $

0.00 $ ====8=5=,3=2=7.=1=0

The notes to the general purpose financial statements are an integral part of this statement. -4-

EXHIBIT"B"

TOTAL

FIDUCIARY FUND TYPE EXPENDABLE TRUST FUND

TOTALS (Memorandum Only)
YEAR ENDED JUNE 30, 1995 JUNE 30, 1994

$ 1,585,347.31 49,634.47
512,181.67 $
$ 2,147,163.45 $

$ 78.49 78.49 $

1,585,347.31 $ 49,634.47
512,260.16
2,147,241.94 $

1,025,391.02 53,907.96
461,553.45
1,540,852.43

$ 461,762.86 $ 45,914.66
319,464.56 523,604.42 41,441.25 829,365.34
$ 2,221,553.09 $
$ -74,389.64 $

0.00 $
0.00 $ 78.49 $

461,762.86 $ 45,914.66
319,464.56 523,604.42 41,441.25 829,365.34
2,221,553.09 $
-74 311.15 $

336,234.95 75,238.81
295,840.23 445,678.34
49,387.69 291,464.42
1,493,844.44
47,007.99

$

250.00

-250.00

$ ______0_.0.0.......

$

-74,389.64 $

437,814.72

$

250.00 $

0.00

-250.00

$

o.oo $ _ _ ___.;;.o_.o__o

78.49 $ 3,213.89

-74,311.15 $ 441,028.61

47,007.99 392,899.11

1,121.51

$ 363,425.08 $

3,292.38 $

366,717.46 $ ___4_4_1.1.0._28_._61=

-5-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUND
YEAR ENDED JUNE 30. 1995

EXHIBIT"C"

REVENUES
State Funds Federal Funds Local and Other Funds
Total Revenues
EXPENDITURES
Current Program Services TechnicalServices Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES}
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1. 1994
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 785,100.20 $ 785,100.20

1,383.47

399,428.46

473,471.21

$ 1,184,528.66 $ 1,259,954.88

$ 270,929.83 $ 339,728.84

46,960.00

45,914.66

287,484.63

319,46:4.56

558,285.79

520,949.33

47,820.00

41,441.25

$ 1,211,480.25 $ 1,267,498.64

$ -26,951.59 $

-7,543.76

$

-250.00

$

-250.00

$ -26,951.59 $

-7,793.76

315,739.00

285,891.74

46.75

FUND BALANCE JUNE 30, 1995

$ 288,834.16 $ 278,097.98

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 76,438.11

$ 48,251.00

48,251.00

$ 48,251.00 $ 124,689.11

$ 48,251.00 $ 122,034.02

2,655.09

$ 48,251.00 $ 124,689.11

$

0.00 $

0.00

$

0.00 $

0.00

809.57

0.00

----=== $

809.57 $

0.00

The notes to the general purpose financial statements are an integral part of this statement. -7 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Chatham-Effingham-Liberty Regional Library operates pursuant to Offic~al 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. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant ofthe Library's accounting policies are described below.
REPORTING ENTITY
In evaluating how to define the government unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity". Based upon the application ofthe above criteria, the Chatham-Effingham-Liberty Regional Library is determined to be a component unit of the Chatham County Board of Commissioners.
The Library Board consists of fourteen members; twelve members appointed by Chatham County Board of Commissioners, one member appointed by Effingham County Library Board and one member appointed by Liberty County Library Board. The Board is without authority to determine the amount ofits funding, except by submission ofbudget requests to local governmental units from which the Library receives support and to the State of Georgia for State and Federal funding. Membership in tlie Library and participation in library services is at the discretion ofeach participating governmental agency. The Board has the power to designate management, the power to retain unreserved fund balances oflocal funds for continued operations and is the lowest level of oversight responsibility for the Library's operations.
The Chatham County Board of Commissioners appoints a majority of the Library's Board members and provides a substantial majority of funding for the operations of the Library, consequently, the Library is deemed to have a financial benefit/burden relationship with the Chatham County Board of Commissioners as defined by GASB.
The Chatham-Effingham-Liberty Regional Library is located in Savannah, Georgia, and serves Chatham, Effingham and Liberty Counties.
FUND ACCOUNTING
The Library uses funds and an account group 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.
- 8-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a financial reporting device designed to provide accountability for certain assets andliabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
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 financial statements account for all State, Federal, Local and Other funds under control ofthe Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds and the account group 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:
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 of specific 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.
FIDUCIARY FUND 1YPE - the trust fund used to account for assets held by a government unit in a trustee
capacity for individuals, private organizations, other government units and/or other funds. This fund includes:
EXPENDABLE TRUST FUND The Hortense Orcutt Memorial Association Fund - the fund used to account for the purchase of children's books for inclusion in the Hortense Orcutt Collection.
ACCOUNT GROUP
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for material compensated absences.
- 9-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds and expendable trust fund are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements ofthese 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. Other liabilities which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group.
Governmental funds and the expendable trust fund 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 of the 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 Chatham-Effingham-Liberty Regional Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates ofexpenditures 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 ofbudget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
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 Georgia Department of Education, Division ofPublic Library Services 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.
- 10 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 1: SUM:MARY OF SIGNIFICANT ACCOUNTING POLICIES
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist ofdeposits (including certificates of deposit, savings and N.0.W. accounts) 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.
INVESTMENTS
COMPOSITION OF INVESTMENTS Donated investments are stated at fair market value as ofthe date donated.
RECEIVABLES
Receivables consist ofgrant reimbursements due from State grantors for expenditures made but not reimbursed and allotted funds from participating local governments. 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 setvices 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.
INTERFUND TRANSACTIONS
The Library has the following types ofinterfund transactions:
Reimbursements ofexpenditures 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.
Operating transfen are recorded for all interfund transactions other than reimbursements.
- 11 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in confonnity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation ofthis data.
Note 2: DEPOSITS AND INVESTMENTS
COLLATERALIZATION 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 ofinsurance, 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 any one of or any combination ofthe 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 ofthe State of Georgia,
(4) Bonds, bills, notes, certificates ofindebtedness or other obligations of the counties or municipalities ofthe 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
- 12 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995

Note 2: DEPOSITS AND INVESTMENTS

(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 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, 1995, the bank balances were $500,256.51. The amounts ofthe 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 financial 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, 1995, as follows:

Risk Category
1 2 3
Total

Bank Balance
$ 275,213.94 225,042.57 0.00
$ 500 256 51

CATEGORIZATION OF INVESTMENTS At June 30, 1995, the carrying amount of the Library's total investments was $5,460.00 in stock shares, and these securities were held by the Library. The market value of this investment was $8,287.50.

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 illnesses or injuries to employees; natural disaster; and unemployment compensation.

As discussed in Note 1, the Chatham-Effingham-Liberty Regional Library has been determined to be a component unit of the Chatham County Board of Commissioners. The Chatham County Board of Commissioners has obtained commercial insurance for risk of loss associated with assets and natural disasters for Chatham County Libraries participating in the Chatham-Effingham-Liberty Regional Library. The Effingham County Board of Commissioners has obtained commercial insurance for risk of loss associated with

- 13 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS
JUNE 30, 1995

Note 3: RISK MANAGEMENT

torts, assets, errors or omissions and natural disasters for Effingham County Libraries participating in the Chatham-Effingham-Liberty Regional Library. The Liberty County Board of Commissioners has obtained commercial insurance for risk ofloss associated with assets for Liberty County Libraries participating in the Chatham-Effingham-Liberty Regional Library.

The Regional Library has obtained commercial insurance for the Effingham and Liberty County Libraries for risk ofloss associated with job related illnesses or injuries to employees.

The Regional Library has elected to self-insure participating Liberty County Libraries for all losses relating to errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. In addition, the Regional Library has elected to self-insure Liberty County Libraries for all losses relating to torts and natural disaster.

The Chatham County Board of Commissioners has elected to self-insure the participating Chatham County Libraries for all losses relating to torts; errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination; and job related illnesses or injuries to employees. An excess coverage insurance policy was obtained to cover individual workers' compensation claims in excess of $300,000.00 loss per occurrence, up to the statutory limit.

The Chatham County Board of Commissioners has elected to self-insure all employees with regard to unemployment compensation claims.

Note 4: GENERAL LONG-TERM DEBT

The changes in General Long-Term Debt during the fiscal year ended June 30, 1995, were as follows:

Balance July 1, 1994 Additions
Leave Earned and Utilized (Net) Balance June 30, 1995 Note 5: CONTINGENT LIABILITIES

Compensated Absences
$ 390,854.63
23,176.13 $ 414.030 76

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.

- 14 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995
Note 6: ACCUMULATED EMPLOYEES' LEAVE
The Library's full-time and part-time regular employees earn sick leave according to their regular work week schedule ranging from 5 to 15 hours per month with no maximum accumulation. Unused sick leave is paid to employees having at least three years of service for one-half oftotal hours accumulated up to a maximum of240 hours, at their current rate of pay, upon retirement or termination of employment.
The Library's regular employees working at least twenty hours per week earn vacation leave according to their length of service ranging from 4 to 24 hours per month with a maximum accumulation of 480 hours. All unused vacation leave is paid to employees, at their current rate of pay, upon retirement or termination of employment.
The Library's non-professional employees can accrue compensatory time and are paid for all unused time, at their current rate of pay, upon retirement or termination of employment. See Note 1 - Compensated Absences
Note 7: RETIREMENT PLANS
TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)
TRS PLAN DESCRIPTION All full-time 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 public employee retirement system (PERS).
TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. A member is eligible for service retirement after 30 years of service, regardless of age, or after 10 years ofservice and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years ofservice multiplied by the number ofyears of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution of the member's monthly pension at a reduced rate to a designated beneficiary on the member's death.
Retirement benefits also include disability and death benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is gr-eater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of 10 years of service) and compensation up to the time of disability or death.
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting of employee contributions occurs, but the member's contributions are refunded with interest.
- 15 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995

Note 7: RETIREMENT PLANS

The Chatham County Board of Commissioners pays salaries for the Chatham-Effingham-Liberty Regional Library. The Library's payroll for employees covered by TRS for the year ended June 30, 1995, was $2,018,795.23; total payroll was $2,519,097.49. The Library reimbursed the Board of Commissioners $513,377.67 for a portion ofthese salaries.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Library who are covered by TRS are required by State statute to pay 5% of their gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. At June 30, 1995, the TRS Library employer contribution rate was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%.

Total contributions made during fiscal year 1995 amounted to $339,359.76, ofwhich $238,419.74 was made by the Chatham County Board of Commissioners on behalf of the Library and $ I00,940.02 was made by employees. These contributions represented I 1.81% (Library) and 5% (employees) of covered payroll. The Library reimbursed the Board ofCommissioners $57,891.13 for a portion of these contributions.

TRS FUNDING STATUS AND PROGRESS The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No. 5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a PERS. The standardized measurement is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future yearsas a result of employee services performed to date, and is adjusted for the effects of projected salary increases. A standardized measure of the pension benefit obligation was adopted by the GASB to enable readers of PERS financial statements to assess that PERS funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers.

Total unfunded pension benefit obligation ofTRS as of June 30, 1994, was as follows:

Total pension benefit obligation

$15,313,743,000.00

Net assets available for benefits, at cost

14,254,785,000.00

Unfunded pension benefit obligation

$ 1.058,958,000.00

The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1994. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers.

- 16 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY EXIDBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1995

Note 7: RETIREMENT PLANS

Total contributions from all employers to TRS for fiscal year ended June 30, 1995, were $565,117,811.00. The Chatham County Board of Commissioners' contribution on behalf of the Library for the year ended June 30, 1995, of$238,419.74 was actuarially detennined and represented .0422% oftotal contributions made by all participating employers.

Ten year historical trend information is presented in the 1995 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due.

Note 8: OTHER FINANCIAL NOTES

In lieu of and/or in addition to direct financial support, during the year ended June 30, 1995, the Chatham County Board ofCommissioners, City ofPort Wentworth, Effingham County Board ofEducation, and Liberty County Board of Commissioners incurred the following expenditures on behalf ofthe Chatham-EffinghamLiberty Regional Library:

Salaries

Fringe Benefits and Other
Emenditures

Total

Chatham County Board ofCommissioners City ofPort Wentworth Effingham County Board ofEducation Liberty County Board of Commissioners

$2,519,097.49

$1,274,246.91 $3,793,344.40

326.89

326.89

14,298.08

14,298.08

27,773.10 27,773.10

$2,519.097 49 $1,316.644 98 $3,835 742.47

This financial support is not included in the financial statements of the Regional Library. During the year ended June 30, 1995, the Chatham-Effingham-Liberty Regional Library reimbursed the Chatham County Board of Commissioners $513,377.67 and $116,634.37 for a portion of these salaries and employee benefit expenditures, respectively. These reimbursement amounts are recorded as expenditures in the Regional Library's financial statements.

Note 9: SURETY BONDS

The Library Director, Miss Irma R. Harlan and all other employees of the Chatham-Effingham-Liberty Regional Library are covered by a blanket bond in the amount of$1,000,000.00 with the Reliance Insurance Company, Philadelphia, Pennsylvania, their Bond No. B-244-69-62, on which premium was paid to January I, 1996.

- 17 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30, 1995

EXHIBIT.EN

ASSETS Cash and Cash Equivalents

LOTTERY PROGRAMS

LIBRARY SERVICES AND CONSTRUCTION
ACT TITLE I PUBLIC LIBRARY SERVICES

TOTALS JUNE 30, 1995 JUNE 30, 1994

$

o.oo s_____o_.o_o s

----- 0.00 $

53,410.32

LIABILITIES AND FUND EQUITY

LIABILITIES

Accounts Payable Deferred Revenue Expired Grant Balance Payable

Total Liabilities

FUND EQUITY

Fund Balances

Unreserved

Undesignated

$

$

24,008.44

28,951.12

450.76

$

53,410.32

o.oo s_____o_._oo_s ____o_._oo_

0.00

Total Liabilities and Fund Equity $

0.00 $

0.00 $

o.oo s___53_,4_1_0_.3_2

See notes to the general purpose financial statements.

-18 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 1995

EXHIBITP

REVENUES State Funds Federal Funds Total Revenues
EXPENDITURES Currant Program Services Administration Capital Outlay Total Expenditures
Excess of Revenues over (under) Expenditures FUND BALANCE JULY 1
FUND BALANCE JUNE 30

LOTTERY PROGRAMS

LIBRARY SERVICES AND CONSTRUCTION
ACT TITLEI PUBLIC LIBRARY SERVICES

TOTALS YEAR ENDED JUNE 30, 1995 JUNE 30, 1994

$ 76,438.11 $
$ 76,438.11 $

$ 48,251.00
48,251.00 $

76,438.11 $ 48,251.00
124,689.11 $

256,196.12 52,251.00
308,447.12

$ 75,853.12 $ 584.99

$ 76,438.11 $

$

0.00 $

0.00

46,180.90 $ 2,070.10
48,251.00 $ 0.00 $ 0.00

122,034.02 $ 2,655.09
124,689.11 $ 0.00 $ 0.00

52,148.65 25,796.99 230,501.48
308,447.12
0.00
0.00

$ _____0_.00_$ _ _ _ _ _0._00_ $ _ _ _ _ _0._00_$ _ _ _ _ _0_.oo_

See notes to the general purpose financial statements.

-19 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINING BALANCE SHEET CAPITAL PROJECTS FUND JUNE 30, 1995

EXHIBIT G"

ASSETS
Cash and Cash Equivalents Investments Accounts Receivable
Total Assets

1995 CONSTRUCTION
PROJECT CHATHAM COUNTY LIBRARY

GEORGIA STATE FINANCING AND
INVESTMENT COMMISSION
PROJECT 6252-94-SB-002

TOTALS

JUNE 30, 1995

JUNE 30, 1994

$

11,878.43 $

59,624.75 $

71,503.18 $

154,020.84

5,460.00

5,460.00

5,460.00

72,380.60

72,380.60

$

11 878.43 $

s _ _ _ 149,343.78

15..9..4..8..0...,84_

LIABILITIES AND FUND EQUITY

LIABILITIES

Accounts Payable Contracts Payable

Total Liabilities

FUND EQUITY

Fund Balances

Reserved

For State Capital Outlay Projects

Unreserved

Undesignated

$

Total Fund Equity

$

Total Liabilities and Fund Equity $

$ $
$ 11,878.43 11,878.43 $ 11 878.43 $

13,098.23 $ 50,918.45
64,016.68 $

13,098.23 $ 50,918.45
64,016.68 $

1,054.66 6,503.20
7,557.86

73,448.67 $ 0.00
73,448.67 $

73,448.67 $ 11,878.43 85,327.10 $

151,922.98 0.00
1511922.98

s _ _ _ 149,343.78

159_._ 480_.B4_

See notes to the general purpose financial statements.

-20-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
CAPITAL PROJECTS FUND YEAR ENDED JUNE 30, 1995

EXHIBIT H"

1995 CONSTRUCTION
PROJECT CHATHAM COUNTY LIBRARY

GEORGIA STATE FINANCING AND
INVESTMENT COMMISSION
PROJECT 6252-94-SB-002

TOTALS YEAR ENDED JUNE 30, 1995 JUNE 30, 1994

REVENUES

State Funds Local and Other Funds

$

723,809.00 $

723,809.00

$

33,452.94

5,257.52

38,710.46 $

11,592.02

Total Revenues

$

33,452.94 $

729,066.52 $

762,519.46 $

11,592.02

EXPENDITURES

Current

Professional and Technical Services

$

34,221.20

Supplies

1,101.51

Capital Outlay

Building and Building Improvements

$

21,824.51 $

807,540.83 $

829,365.34

Total Expenditures

$

21,824.51 $

807,540.83 $

829,365.34 $

35,322.71

Excess of Revenues over (under) Expenditures $

11,628.43 $

-78,474.31 $

-66,845.88 $

-23,730.69

OTHER FINANCING SOURCES

Operating Transfers In

250.00

250.00

0.00

Excess of Revenues and Other Financing Sources

over (under) Expenditures

$

11,878.43 $

-78,474.31 $

-66,595.88 $

-23,730.69

FUND BALANCE JULY 1

0.00

151,922.98

151,922.98

175,653.67

FUND BALANCE JUNE 30

$

11,878.43 $

73,448.67 $

as,321.10 s _ _1_s_11_922_.98_

See notes to the general purpose financial statements.

-21 -

CHATHAM:EFFfNGHAM-LJBERTY REGIONAL LIBRARY
SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED JUNE 30 1995

SCHEDULE 1

FUNDING AGENCY PROGRAM/GRANT
Education, U. S. Department of Through Georgia Department of Education Library Sefvlces and Construction Act TIie I - Public Library Sefvlces BasicGrant 1994CarTy-Over Major Urban Resource Ubraries 1994Carry-Over Title Ill - Interlibrary Cooperation 1994 Contract 1995 Contract

CFDA

AWARDS

NUMBER IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD(NET OFREFUNDSl

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

84.034 $
84.034
84.035 84.035

36,000.00 $ 12,251.00
1,383.47

36,000.00 $
12,251.00
813.62 1,383.47

36,000.00 $ 12,251.00
1,383.47

36,000.00 12,251.00
C1l

Total Federal Financial Assistance

$ 49,634.47 $

50,448.09 $ 49,634.47 $

48,251.00

The Library had no major programs as defined by the Single Audit Act of 1984.

(1) Expenditures on this program were not maintained by fund source.

See notes to the general purpose financial statements.

- 22 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY CASH AND CASH EQUIVALENTS JUNE 30, 1995

SCHEDULE ''Z'

NONINTEREST BEARING ACCOUNTS Bank South, Savannah, Georgia First Union National Bank of Georgia, Savannah, Georgia Hinesville Bank, Hinesville, Georgia
NationsBank of Georgia, Springfield, Georgia
INTEREST BEARING ACCOUNTS Carver State Bank, Savannah, Georgia Passbook Savings Account (3.00%) First Union National Bank of Georgia, Savannah, Georgia Passbook Savings Account (2.25%) Hinesville Bank, Hinesville, Georgia Passbook Savings Accounts (2.10%) NationsBank of Georgia, Springfield, Georgia N.O.W. Accounts (4.92%) Passbook Savings Account (2.20%) Certificate of Deposit No. 001 (5.85%)
Trust Company Bank of Savannah, Savannah, Georgia
N.O.W. Account (2.02%)
OTHER Petty Cash
See notes to the general purpose financial statements. - 23 -

$

262.75

118,613.58

1,462.90

1,032.55 $ 121,371.78

$

2,925.56

3,292.38

1,169.63

300,077.70 14.69
5,452.68

63,405.99

376,338.63

621.00 $ 498,331.41

CHATHAM:EFFINGHAM-LIBERTY REGIONAL LIBRARY INVESTMENTS JUNE 30, 1995
STOCK The Coca-Cola Company 130 Shares

SCHEDULE "3"
------ $ 5,460.00

See notes to the general purpose financial statements.
- 24 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY ACCOUNTS RECEIVABLE JUNE 30, 1995

SCHEDULE "4"

Financing and Investment Commission, Georgia State Reimbursement on Construction Projects
Midway, City of Local Support

GOVERNMENTAL FUND TYPES

CAPITAL

GENERAL

PROJECTS

FUND

FUND

TOTAL

$

72,380.60 $ 72,380.60

- - - - - $

713.40

713.40

$

713.40 $

72,380.60 $ 73,094.00

See notes to the general purpose financial statements. - 25 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1995

SCHEDULE "5"

AGENCY/FUNDING

GOVERNMENTAL FUND TYPES

SPECIAL

CAPITAL

GENERAL

REVENUE

PROJECTS

FUND

FUND

FUND

GRANTS

Education, Georgia Department of

Public Libraries

Salaries and Travel

$ 361,489.20

$

Library Materials

187,054.00

Maintenance and Operations

182,454.00

Talking Book Centers

54,103.00

Lottery Programs

Distant Learning

$

584.99

Media Center and Library Equipment

75,853.12

Financing and Investment Commission, Georgia state Reimbursement on Construction Projects

- - - - - $ 723,809.00

TOTAL
361,489.20 187,054.00 182,454.00 54,103.00
584.99 75,853.12

$ 785,100.20 $ 76,438.11 $ 723,809.00 $ 1,585,347.31

See notes to the general purpose financial statements.

- 26 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF LOCAL AND OTHER REVENUE YEAR ENDED JUNE 30, 1995

SCHEDULE "6"

LOCAL SOURCES Boards of Education Effingham County Uberty County
City Governments Hinesville Midway Riceboro
County Governments Boards of Commissioners Chatham Uberty
OTHER SOURCES Donations Fines and Fees Interest Earned lnter-Ubrary Loan Lost and Damaged Books Sales and Services Microfilm Rental Photocopies Reader Printer Savannah Area Uteracy Training Temporary Cards Used Books Telephone Commissions Other

GOVERNMENTAL FUND TYPES

CAPITAL

GENERAL

PROJECTS

FUND

FUND

FIDUCIARY FUND TYPE EXPENDABLE TRUST FUND

TOTAL

$ 176,000.00
53,682.13
45,812.00 2,853.60 2,853.60

$ 176,000.00
53,682.13
45,812.00 2,853.60 2,853.60

$
23,357.13

33,399.08

3,992.16 76,081.72 13,02828
342.55 8,666.47
295.30 55,088.24
2,348.80 1,329.35
601.00 6,098.47
655.68 384.73

30.00
5,281.38 $

78.49

33,399.08 23,357.13
4,022.16 76,081.72 18,388.15
342.55 8,666.47
295.30 55,088.24
2,348.80 1,329.35
601.00 6,098.47
655.68 384.73

$ 473,471.21 $

----- 38,710.46 $

78.49 $ 512,260.16

See notes to the general purpose financial statements. - 27 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF EXPENDITURES BY OBJECT GENERAL AND SPECIAL REVENUE FUNDS YEAR ENDED JUNE 30, 1995

SCHEDULE '7"

EXPENDITURES
Operating Costs Employee Benefits Travel of Employees Professional and Technical Services Property Services Supplies Library Books and Materials Rents Communications and Insurance Dues and Fees Other Expenses Payments to Chatham County Board of Commissioners (Note 8) For Salaries For Benefits Other
Nonoperating Costs Equipment

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

$

1,367.99

11,918.66

1,170.18 $

37,375.67

117,005.84

319,204.05

140.25

56,388.90

6,594.40

300.75

$
112.63
2,542.46 46,180.90

1,367.99 11,918.66
1,282.81 37,375.67 119,548.30 365,384.95
140.25 56,388.90
6,594.40 300.75

513,377.67 116,634.37
27,566.98

513,377.67 116,634.37
27,566.98

58,452.93

75,853.12

134,306.05

Total Expenditures

$ 1,261,498.64 $ 124,689.11 $ 1,392,187.75

See notes to the general purpose financial statements. - 28 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF EXPENDITURES BY OBJECT LOTTERY PROGRAMS YEAR ENDED JUNE 30, 1995

SCHEDULE a

EXPENDITURES
Operating Costs Supplies
Nonoperating Costs Equipment

DISTANT LEARNING

MEDIA CENTER AND
LIBRARY EQUIPMENT

TOTAL

$

584.99

$

$
75,853.12

584.99 75,853.12

Total Expenditures

$

584.99 $

75,853.12 $ ==::::::::::7:::6:=,4==3=8=.1=1==

See notes to the general purpose financial statements. - 29 -

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF TRAVEL .
YEAR ENDED JUNE 30, 1995

SCHEDULE "9"

EMPLOYEE
Andrews, Beckmann, Beecher, Bland, Churchill, Clayton, Erickson, Estes, Frazier, Gant, Gloyd, Harlan, Harrell, Harris, Heidt, Hill, Hunter, Johnson, Langford, Lanier-Ehrler, Myers, Nichols, Osen, Prokop, Sharpe, Spencer, Stafford, Stokes, Stokes, Strong, Tate, Wixom, Woodruff,

JoAnn H. Cheryl A. Barbara A. Patty L. Sara E. Walter A. Erick P. Sharon W. Debra B. Shirley L. Patricia B. Irma R. William L. Monique S. Libby Jean MichaelT. Karen B. William W. Janet C. W. Marie Janet E. JudyW. Heather L. Mary K. Melva J. Constance C. CathyJ. Linda F. Phillip B. Judith T. Pettina S. Sharen E. Frances B.

TOTAL

$

129.00

33.18

2.00

8.40

14.66

262.00

5.70

80.49

16.80

6.12

6.50

3,092.82

648.53

35.49

12.00

200.71

15.84

2,072.27

580.41

81.26

1,179.42

1,666.69

97.37

333.84

258.00

79.99

1.50

658.57

78.99

152.15

16.80

14.66

76.50

$ 11,918.66

See notes to the general purpose financial statements. - 30-

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY MEMBERSHIP OF LIBRARY BOARD YEAR ENDED JUNE 3Q 1995

BOARD MEMBER
ADDRESS
Mrs. Joel James, Chairperaon (*) P. 0. Box 60873 Savannah, Georgia 31420
Mrs. Alice Bennett (*) 503 West 9th street Rincon, Georgia 31326
Ma. Debra J, Brook (*) P. 0. Box23089 Savannah, Georgia 31403-3089
Mr. ArthurG. Bunker(*) 101 Chatsworth Road Savannah.Georgia 31410
Mrs. Diane eo.trini (*) 11 Deer Run Savannah, Georgia 31411
Mr. David Cutter(*) 612 East 38th Street Savannah,Georgia 31401
Mrs. Peggy F. Edmunds (*) 4924 Pineland Drive Savannah, Georgia 31405
Mrs. Carolyn Floyd (*) Route 1, Box 23 Hinesville, Georgia 31313
Mr. Thomas A. Harris (*) 221 Lake Shore Drive Savannah,Georgia 31419
Mr. Charles Hutchinson (*) 1 Hutchinson Subdivision Bloomingdale, Georgia 31302
Mr. Sam H. Joapin (*) 208 Lee Boulevard Savannah, Georgia 31405
Mrs. Kaye Kole (*) 219 East Jones Street Savannah,Georgia 31401
Mrs. Jean McCorkle (*) 8403 Royal Oak Drive Savannah, Georgia 31406
Mr. Oscar L. White(*) P. 0. Box 22251 Savannah,Georgia 31403
(*) Denotes Board Members Serving as of June 30, 1995

See notes to the general purpose financial statements.

- 31

SCHEDULE "10"

SECTION IT COMPLIANCE

CLAUDE L. VICKERS
STAlE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Chatham-Effingham-Liberty Regional Library as of and for the year ended June 30, 1995, and have issued our report thereon dated May 3, 1996. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. 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.
Compliance with laws, regulations, contracts, and grants applicable to Chatham-Effingham-Liberty Regional Library is the responsibility of the Library's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests ofthe Library's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.
The results ofour tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards.

95CRL-10

This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,

CLV:cm 95CRL-10

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 3, 1996

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library

SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe Chatham-Effingham-Liberty Regional Library as ofand for the year ended June 30, 1995, and have issued our report thereon dated May 3, 1996. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have applied procedures to test the Chatham-Effingham-Liberty Regional Library's compliance with the following requirements applicable to each of its Federal financial assistance programs, which are listed in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1995:

(I) Political Activity

(5) Allowable Costs/Cost Principles

(2) Civil Rights

(6) Audit Follow-Up/Resolution

(3) Cash Management

(7) Administrative Requirements

(4) Federal Financial Reports

Our procedures were limited to the applicable procedures described in the Office of Management and Budget's "Compliance Supplement for Single Audits of State and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Chatham-Effingham-Liberty Regional Library's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion.

95CRL-40

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph ofthis report. With respect to items not tested, nothing came to our attention that caused us to believe that Chatham-Effingham-Liberty Regional Library had not complied, in all material respects, with those requirements.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter ofpublic record.
Respectfully submitted,
~
Claude L. Vickers State Auditor
CLV:cm 95CRL-40

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library

SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe Chatham-Effingham-Liberty Regional Library as of and for the year ended June 30, 1995, and have issued our report thereon dated May 3, 1996. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

In connection with our audit of the fiscal year 1995 general purpose financial statements of the ChathamEffingham-Liberty Regional Library and with our consideration of the Library's control structure used to administer Federal financial assistance programs, as required by Office ofManagement and Budget (0MB) Circular A-128, "Audits of State and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1995. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing:

(I) Types of Services Allowed or Unallowed

(2) Applicable Special Tests and Provisions

Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Chatham:-Effingham-Liberty Regional Library's compliance with these requirements. Accordingly, we do not express such an opinion.

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing
came to our attention that caused us to believe that the Chatham-Effingham-Liberty Regional Library had not
complied, in all material respects, with those requirements.

95CRL-120

This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,

CLV:cm 95CRL-120

Claude L. Vickers State Auditor

SECTION ID INTERNAL CONTROL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Chatham-Effingham-Liberty Regional Library as ofand for the year ended June 30, 1995, and have issued our report thereon dated May 3, 1996. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General of the United States. 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.
The management of the Chatham-Effingham-Liberty Regional Library is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of the Chatham-Effingham-
Liberty Regional Library for the year ended June 30, 1995, we obtained an understanding of the internal
95ICL-3

control structure. With respect to the internal control structure, we obtained an understanding ofthe design
ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control
risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion.
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements.
As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:
(1) Accounting Controls (Overall)
(2) General Fixed Assets
A material weakness is a reportable condition in which the design or operation of one or more ofthe internal
control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that both ofthe reportable conditions disclosed above are also considered to be material weaknesses.
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Chatham-Effingham-Liberty Regional Library's financial statements and this report does not affect our report thereon dated May 3, 1996.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:cm 95ICL-3

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
May 3, 1996

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Chatham-Effingham-Liberty Regional Library
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Chatham-Effingham-Liberty Regional Library as ofand for the year ended June 30, 1995, and have issued our report thereon dated May 3, 1996. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.
In planning and performing our audit for the year ended June 30, 1995, we considered the Library's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the Library's general purpose financial statements and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration ofinternal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated May 3, 1996.
The management of the Chatham-Effingham-Liberty Regional Library is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that
95ICL-15

transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that Federal financial assistance programs are managed in compliance with applicable laws and regulations. Because ofinherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.

For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories:

GENERAL REQUIREMENTS

SPECIFIC REQUIREMENTS

(I) Political Activity (2) Civil Rights (3) Cash Management (4) Federal Financial Reports

(I) Types of Services Allowed or Unallowed
(2) Reporting
(3) Applicable Special Tests and Provisions

(5) Allowable Costs/Cost Principles (6) Audit Follow-Up/Resolution

(4) Other Requirement Claims for Advances and Reimbursements

(7) Administrative Requirements

For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk.

During the year ended June 30, 1995, the Chatham-Effingham-Liberty Regional Library had no major Federal financial assistance programs and expended 97% of its total Federal financial assistance under the following nonmajor Federal financial assistance program:

Library Services and Construction Act Title I - Public Library Services

We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements as described above that are applicable to the aforementioned nonmajor program. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion.

95ICL-15

We noted a certain matter involving the internal control structure and its operation that we consider to be a reportable condition under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the Library's ability to administer Federal financial assistance programs in accordance with applicable laws and regulations.
As described in the Schedule ofFindings and Improper or Questioned Costs, a reportable condition was noted in the following control category:
Administrative Requirements
A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that the reportable condition described above is also considered to be a material weakness.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies and should not be used for any other pwpose. This restriction is not intended to limit the distribution ofthis report which is a matter of public record.
Respectfully submitted,
c::t~~
Claude L. Vickers State Auditor
CLV:cm 95ICL-15

SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6252-93-01
The audit report for the year ended June 30, 1994, noted that the management of the Chatham-EffinghamLiberty 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 of a 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 ofall additions and deletions to the General Fixed Assets Account Group.
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6252-94-01
For the year ended June 30, 1994, our audit disclosed that the Library had not provided for adequate separation ofemployee duties in the performance ofaccounting functions and related procedures for all funds. During the year under review, our audit noted no improvement in adequate separation of employee duties. This deficiency was a result of management's decision to limit the number of administrative staff made responsible for accounting functions. Management should periodically review this decision to determine if employee duties can be reassigned to achieve a higher degree of internal control with existing staff.
Note: All Federal financial assistance programs listed in the Schedule of Federal Financial Assistance, Schedule "l" ofthis report, are affected by this finding.

SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY PERTINENT VIEWS OF RESPONSIBLE OFFICIALS YEAR ENDED JUNE 30, 1995
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6252-93-01
We concur with this recommendation. We are currently in process of establishing a General Fixed Assets Account Group, and except to complete the process within FY 1996-1997.
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 6252-94-01
We concur with this finding. We have consulted with auditors, and reassigned duties to overcome this finding. We believe this issue is now resolved.

APPENDIX
SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED
YEAR ENDED JUNE 30, 1995

PERSONNEL
Adams, Adams, Anderson, Anderson, Andrews, Andrews, Battise, Beaupre, Beckmann, Beecher, Bell, Bland, Bradley, Brooks, Bryan, Bryson, Buck, Burridge, Bynes, Byrd, Carter, Childers, Churchill, Clayton, Coppock, Dang, Dasher, Davis, Davis, Day, Dennis Dennis, Dimetry, Eason, Elkins, Ellison, Erickson, Estes, .Euley, Faircloth, Fandrich, Fling, Frazier, Frazier, Frye, Gable,

Shirley T. Theadys C. Catherine 0.
Sandra L.
JoAnn H. Susan S. Eldora M.
Joyce A Cheryl A Barbara A
Naomi R. Patty L.
Patricia A
Darnell R. Francine Natalia M. Tamecha Y. Donna M. Betty B.
Helene L.
Lisa M. Latonya Y. Sara E.
Walter A Tina L.
Huong-Lan Elaine C. Bernice Susan L Roy E. C. Delores Grace Raifa G.
Tammy L.
Barbara P. Elaine S. Erick P. Sharon W. Katina M. John M. Sandra L Hallie L. Debra B. Ellis D. Tracy L. AlexiaW.

POSITION
Library Assistant Library Assistant Library Assistant Library Assistant Accounting Technician Library Assistant Library Page Clerical Assistant Library Assistant Administrative Assistant Librarian Library Assistant Clerical Assistant Library Page Library Assistant Library Assistant Library Page Library Page Library Assistant Library Page Library Page Library Page Librarian Librarian Library Page Clerical Assistant Library Page Custodian Library Page Librarian Library Assistant Library Page Library Assistant Library Page Library Assistant Library Page Librarian Librarian Library Page Library Page Library Page Library Assistant Library Assistant Library Page Library Page Library Page

SALARIES

$

19,257.97

19,361.15

11,231.n

8,059.66

23,695.67

14,458.90

6,932.96

20,554.13

13,920.18

26,772.90

34,721.87

13,956.60

14,360.86

1,164.26

18,585.78

21,631.68

. 110.29

3,687.07

29,116.46

5,838.36

1,560.74

2,874.25

26,337.00

27,650.04

9,154.27

12,071.56

18,001.03

20,779.44

812.11

43,640.77

11,363.73

3,243.42

4,651.78

2,594.24

18,853.30

5,966.35

44,150.88

26,337.00

2,382.45

9,862.11

2,491.46

17,319.96

3,141.46

2,270.88

1,483.84

1,981.39

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED
YEAR ENDED JUNE 30. 1995

PERSONNEL
Gant, German, Giles, Givens, Gloyd, Graham, Greene, Greene, Gruver, Jr., Hall, Hamilton, Harlan, Harrell, Harris, Harris, Harris-Wright, Harrison, Heidt, Helmly, Henderson, Hill, Hoang, Holland, Holliday, Huff, Hunter, Jackey, Johnson, Johnson, Johnson, Jones, Kirkland, Kitko, Langford, Lanier-Ehrler, Lark, Levy, Lewis, Lindsey, Little, Lowe, Marquardt, Massey, Maxwell, McDonald, McFall,

Shirley L. Natalyn L. Mercredi Latricia M. Patricia B. RachalV. EliseK. Horace A D. Louis Monica Ronald L. Irma R. William L. Carolyn R. Monique S. RoseM. LeilaM. Libby Jean
Brenda A
Sheila A MichaelT. BoiVan Jeannie F. Lisa C. M. Andrea Karen 8. Carol T. Mia L. Rudolph WilliamW. Betty J. Angela L. Virginia M. Janet C. W. Marie Stephanie L. Barbara S. Renette Sharleen T. ClemmieC. Sharon L. Michael J. Sherry L. Swanzetta R. Hester R. Sametria R.

POSITION
Clerical Assistant Library Page Library Page Library Assistant Librarian Library Page Library Page Custodian Library Page Library Page Custodian Director Librarian Clerical Assistant Library Assistant Library Page Library Assistant Library Assistant Library Assistant Library Page Librarian Library Page Library Assistant Library Page Library Assistant Administrative Assistant Clerical Assistant Library Page Custodian Assistant Director Library Associate Library Page Library Page Librarian Librarian Library Page Library Assistant Library Assistant Library Assistant Library Assistant Library Page Library Page Library Assistant Library Page Clerical Assistant Library Page

SALARIES

$

18,710.51

4,616.90

2,764.68

14,459.04

32,391.86

6,331.88

4,073.06

14,446.92

4,481.51

507.57

18,855.06

63,965.70

31,604.68

14,718.29

13,572.18

4,931.70

18,892.21

18,604.92

14,228.04

6,118.61

33,214.68

1,463.79

21,852.14

3,935.02

9,104.99

15,967.29

14,795.67

4,519.25

16,407.84

54,252.36

29,116.70

7,642.37

5,475.56

46,000.94

17,015.47

3,743.52

21,666.89

18,691.36

8,274.66

15,780.96

6,772.24

2,587.97

3,065.77

965.01

21,012.07

1,080.24

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED
YEAR ENDED JUNE 30, 1995

PERSONNEL
McGee, Meadows, Meeks, Miller, Moody, Moore, Morrill, Mozark, Mullis, Myers, Nesmith, Nichols, Nobles, O'Connell, Oneal, Osborne, Osen, Parker, Parrish, Parsley, Patterson, Patterson, Perry, Pierce-Leach, Pinckney, Pollard, Ponder, Pope, Powers, Prokop, Rimes, Robertson, Rountree, Rouse, Ryan, Salter, Sharpe, Simmons, Small, Smith, Smulevitz, Speed, Spencer, Stafford, Stephens, Stephens,

RosemaryT. Agnes T. Laurie L. Mary L. RenaeM. Carmela J. Kimberly C. Jason D. Kevin 8. Janet E. Ruby Jean JudyW. MaryV. Sandra 8. Idella AieshaL. Heather L. Gary L. Robert L. Sarah E. Faye T. Joyce E. Paulette Tasha M. Albertha Stephanie P. Felicia E. Ruth E. Jameka T. Mary K. Ann L. Kathleen Angela M. Cedric R. Linda 8. Haroldene H. Melva J. lmaT. Krystal F. Sheila A. Pearl G. Marian W. Constance C. CathyJ. Bridget Theresa D.

POSITION
Clerical Assistant Library Assistant Library Page Library Assistant Library Page Library Assistant Librarian Library Page Library Page Librarian Library Assistant Librarian Library Page Library Assistant Library Assistant Library Page Librarian Library Assistant Library Assistant Library Page Library Assistant Library Assistant Library Assistant Library Page Library Assistant Library Page Library Page Library Assistant Library Page Librarian Library Assistant Librarian Library Page Library Assistant Librarian Library Assistant Accounting Technician Library Page Library Page Library Page Clerical Assistant Library Assistant Librarian Administrative Assistant Clerical Assistant Library Assistant

SALARIES

$

17,864.60

19,265.34

1,032.27

19,422.81

3,590.13

1,139.04

8,103.87

3,042.88

4,504.56

47,142.84

20,435.16

51,842.57

2,444.53

14,528.86

20,311.33

1,220.01

26,337.00

14,459.05

18,100.56

779.52

14,729.41

18,821.10

16,973.28

729.39

17,421.03

300.78

1,099.94

20,700.37

824.63

44,885.95

21,831.68

37,690.08

1,850.99

3,223.85

39,794.85

14,115.49

18,818.87

436.14

1,694.39

1,777.11

17,430.82

20,331.76

41,239.71

29,614.79

16,127.00

18,708.51

CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY SCHEDULE OF SALARIES PAID BY THE CHATHAM COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE CHATHAM-EFFINGHAM-LIBERTY REGIONAL LIBRARY - UNAUDITED
YEAR ENDED JUNE 30, 1995

PERSONNEL
Stewart, Stokes, Stokes, Strong, Stubbs, Tankersley, Tate, Taylor, Tyson, Vinson, Walsh, Warley, Washington, Washington, Watkins, Webb, West, West, Jr., Whipple, Wilhelm, Willis, Wilson, Wilson, Wixom, Woodard, Woodruff, Young, Young,

Jutta A Linda F. PhillipB. Judith T. J. Michael Andrea M. Pettina S. Gabrielle E. Evalena J. Letha Ann Martha E. Kiml. ArchieT. Latrelle D. Roena R. Susanne L. Geraldine Elijah JoAnn Diane B. Claudia Ruth B. TinaM. Sharen E. Tia P. Frances B. Flarleen E. Lillie P.

POSITION
Library Page Librarian Librarian Librarian Library Page Library Assistant Library Assistant Library Page Library Assistant Library Page Library Assistant Library Page Custodian Library Assistant Library Page Librarian Library Associate Library Page Library Page Librarian Library Page Library Assistant Library Assistant Librarian Library Assistant Librarian Library Page Library Assistant

SALARIES

$

4,163.12

38,275.60

34,136.88

40,052.04

140.36

8,928.31

15,816.62

4,231.47

22,454.28

211.31

20,718.73

52.64

19,391.00

13,524.63

453.68

39,636.00

22,805.16

4,070.09

10,043.69

48,383.96

3,890.63

17,909.43

2,292.54

30,508.31

16,224.23

36,550.89

401.25

201011.73

$ 2,519,097.49

SUMMARY
Funded by the Chatham-Effingham-Liberty Regional Library
Funded by the Chatham County Board of Commissioners

$

_513,377.67

2,0051719.82

$ 2,519,097.49