Chestatee Regional Library, Dawsonville, Georgia, report on audit of the financial statements for the fiscal year ended June 30, 2002

CHESTATEE REGIONAL LIBRARY - TABLE OF CONTENTS -

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 AND ACCOUNT GROUPS

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

4

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

5

D NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

14

2

FEDERAL

15

3

LOCAL

16

4 SCHEDULE OF SALARIES AND TRAVEL

17

FINANCIAL

RUSSELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S. W. Suite 214 Atlanta. Georgia 30334-8400
August 8, 2003

Honorable Sonny Perdue, Governor Members of the General Assembly Members of the Board of Regents of the University System of Georgia
and Director and Members of the Chestatee 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 ofthe Chestatee Regional Library, as of and for the year ended June 30, 2002, as listed in the table of contents. These generalpurpose financial statements are the responsibility ofthe Chestatee 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 auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose financial statements are free ofmaterial 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.
In our opinion, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Chestatee Regional Library as of June 30, 2002, and the results of its operations for the year then ended, in conformity with accounting principles generally accepted in the United States of America.
Our audit was performed for the purpose of fonning an opinion on the general-purpose financial statements of the Chestatee Regional Library taken as a whole. The accompanying financial 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 of the
2002ARL-40

Chestatee Regional Library. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion, is fairly stated, in all material respects, in relation to the general-purpose financial statements taken as a whole.
A copy ofthis report has been filed as a permanent record in the office ofthe State Auditor and made
available to the press ofthe State, as provided for by Official Code ofGeorgia Annotated Section 506-24.
Respectfully submitted,
~~~~
Rus II W. Hinton State Auditor
RWH:as 2002ARL-40

CHESTATEE REGIONAL LIBRARY

- - _ . ------. --

_ ---~._-.-.- .---._----~-~~--- ..-~-_.-----

CHESTATEE REGIONAL LIBRARY COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 2002

ASSETS Cash and Cash Equivalents Investments Accounts Receivable General Fixed Assets
Equipment Inexhaustible Collections and Books Amount to be Provided in Future Years For Payment of Compensated Absences
Total Assets
LIABILITIES AND FUND EQUITY LIABILITIES
Cash Overdraft Accounts Payable Expired Grant Balances Payable Compensated Absences
Total Liabilities FUND EQUITY
Investment in General Fixed Assets Fund Balances
Unreserved Designated For Equipment Purchases For Vehicle Purchases Undesignated Total Fund Equity
Total Liabilities and Fund Equity

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

$

121,547.94

17,113.99

560.00 $

510.00

$

139,221.93 $ =:=;;5;;.;1=0.=00~

$

510.00

$

4,071.66

106.45

$

4,178.11 $

510.00

$

20,959.30

17,113.99

96,970.53 $

$

135,043.82 $

0.00 0.00

$

139,221.93 $==5;,,;1=0;,;;'0~0

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

EXHIBIT "A"

ACCOUNT GROUPS

GENERAL

GENERAL

FIXED

LONG-TERM

ASSETS

DEBT

TOTALS (Memorandum Only) JUNE 30, 2002 JUNE 30, 2001

$

121,547.94 $

92,162.68

17,113.99

1,070.00

$

575,490.60

0.00

575,490.60 0.00

136,307.44 0.00

$ 18,036.57

18,036.57

25,982.34

$

575,490.60 $ 18,036.57 $

733,259.10 $ 254,452.46

$
$ 18,036.57 $ 18,036.57 $

510.00 4,071.66 $
106.45 18,036.57
22,724.68 $

199.51 25,982.34 26,181.85

$

575,490.60

$

575,490.60 $ 136,307.44

$

5::.;7:.,:5:..!..,4.:.,:9;.:::0.:.,:.6=.,0

20,959.30 17,113.99 96,970.53

91,963.17

$

710,534.42 $ 228,270.61

$

575,490.60 $

18,036.57 $

733,259.10 $ 254,452.46

-3-

CHESTATEE REGIONAL LIBRARY

EXHIBIT "B"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

YEAR ENDED JUNE 30, 2002

REVENUES
State Funds Federal Funds Local Funds Other Funds
Total Revenues
EXPENDITURES
Current Public Services Technical Services Support Services Maintenance and Operations Information Technology
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1

GENERAL FUND

SPECIAL REVENUE
FUND

TOTALS (Memorandum Only)
YEAR ENDED JUNE 30, 2002 JUNE 30, 2001

$ 241,699,40

$ 241,699.40 $ 227,715,12

$ 3,280.00

3,280.00

550.00

672,341.49

672,341.49

482,584.50

41,546.06

41,546.06

43,617.16

$ 955,586.95 $ 3,280.00 $ 958,866.95 $ 754,466.78

$ 473,180.99 $ 550.00 $

56,208.86

334,890.85

2,730.00

42,359.20

5,866.40

473,730.99 $ 56,208.86
337,620.85 42,359.20 5,866.40

409,173.24 38,019.64
280,664.57 18,300.50 33,484.58

$ 912,506.30 $ 3,280.00 $ 915,786.30 $ 779,642.53

$

43,080.65 $

0.00 $

43,080.65 $ -25,175.75

91,963.17

0.00

91,963.17

117,138.92

FUND BALANCE JUNE 30

$ 135,043.82 $

0.00 $ 135,043.82 $

91,963.17

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

CHESTATEE REGIONAL LIBRARY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2002

EXHIBIT "C"

REVENUES
State Funds Federal Funds Local Funds Other Funds
Total Revenues
EXPENDITURES
Current Public Services Technical Services Support services Maintenance and Operations Information Technology
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 2001

GENERAL FUND

BUDGET

ACTUAL

$ 239,705.85 $
680,373.00 18,300.00
$ 938,378.85 $

241,699.40
672,341.49 41,546.06
955,586.95

$ 516,777.24 $ 61,816.00 325,129.61 34,656.00

$ 938,378.85 $

$

0.00 $

91,963.17

473,180.99 56,208.86
334,890,85 42,359.20
5,866.40
912,506.30
43,080.65
91,963.17

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

0.00 $

3,280.00

$

0.00 $

3,280.00

$

0.00 $

550.00

2,730.00

$

0.00 $

3,280.00

$

0.00 $

0,00

0.00

0.00

FUND BALANCE JUNE 30, 2002

$ 91,963.17 $===13=5"",0=4=3.=82=

$

0.00 $===::::O"".O~O

The notes to the general-purpose financial statements are an integral part of this statement. - 5-

CHESTATEE REGIONAL LIBRARY

EXHIBIT "0"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30,2002

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Chestatee 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. 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 eight members; four members appointed by the Dawson County Public Library and four members appointed by the Lumpkin County Public Library. The Library 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 and other funds for continued operations and is the lowest level of oversight responsibility for the Library's operations. The Chestatee Regional Library is therefore determined to be a jointly governed organization.
FUND ACCOUNTING
The Library uses funds and account groups 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. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
The general-purpose financial statements account for all State, Federal, Local 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 and the account groups 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.
-6-

,I
CHESTATEE REGIONAL LIBRARY NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS
JUNE 30, 2002

EXHIBIT "0"

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. The primary type of special revenue fund consists ofproceeds received from State and Federal sources to accomplish specific objectives and are required to be accounted for separately.
ACCOUNT GROUPS
GENERAL FIXED ASSETS ACCOUNT GROUP - used to account for equipment acquired by the Library. Dawson County owns the land and building utilized in the operations of the Library at the Dawsonville site. Lumpkin County owns the land and building utilized in the operations of the Library at the Dahlonega site.
GENERAL LONG-TERM DEBT ACCOUNT GROUP - A financial reporting device used to account for compensated absences.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds 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 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 of the 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. The Library considers receivables collected within sixty days after year-end to be available and therefore susceptible to accrual. Nonexchange transactions, in which the Library gives (or receives) value without directly receiving (or giving) equal value in exchange, include intergovernmental grants and donations. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
Expenditures are generally recognized when the related fund liability is incurred.

-7-

CHESTATEE REGIONAL LIBRARY

EXHIBIT "0"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BUDGET
The Chestatee 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.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval ofthis 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 Board of Regents of the University System of Georgia as a part of the Library's annual application for State aid. The Board may increase or decrease the budget atanytime 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 cash on hand and demand deposits in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks or insured Federal savings and loan associations.
INVESTMENTS
COMPOSITION OF INVESTMENTS Investments made by the Library in nonparticipating interest-earning contracts (such as certificates of deposit) and repurchase agreements are reported at cost. Participating interest-earning contracts and money market investments with a maturity at purchase of one year or less are reported at amortized cost. Both participating interest-earning contracts and money market investments with a maturity at purchase greater than one year are reported at fair value. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Library to invest its funds. In selecting among options for investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following:
(1) Obligations issued by the State of Georgia or by other states,
(2) Obligations issued by the United States government,
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency,
-8-

CHESTATEE REGIONAL UBRARY

EXHIBIT "0"

NOTES TO THE GENER:AL~PURP6sEFINANCIAL STATEMENTS

JUNE 30, 2002

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(4) Obligations of any corporation of the United States government,
(5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
(8) Obligations of other political subdivisions of the State of Georgia.
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 infonnation 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.
GENERAL FIXED ASSETS
General fixed assets purchased, including capital outlay costs, are recorded as expenditures in the various funds at the time of purchase. All purchased general fixed assets are valued at cost where historical records are available and at estimated historical cost where no historical records exist. Donated general fixed assets are recorded at fair market value as of the date donated. Disposals are deleted at recorded cost. No depreciation has been provided on General Fixed Assets. The cost of normal maintenance and repairs that do not add to the value of the assets or materially extend the useful lives ofthe assets is not capitalized. The values of inexhaustible collections and books at the Library are not readily detenninable, therefore, the Library has not capitalized them.
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based uponservices 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.

-9-

CHESTATEE REGIONAL LIBRARY

EXHIBIT "0"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

.

JUNE 30, 2002

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
INTERFUND TRANSACTIONS
The Library has the following type of interfund 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.
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 ofoperations 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
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 of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent ofthe public funds being secured after the deduction ofthe amount ofdeposit insurance. Ifa depository elects the pooled method (OCGA 45-8-13.1) the aggregate ofthe market value ofthe securities pledged to secure a pool ofpublic funds shall be not less than 110 percent ofthe daily pool balance. OCGA Section 45-8-11 (b) 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,
- 10-

CHESTATEE REGIONAL LIBRARY

EXHIBIT "0"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 2: DEPOSITS

(5) Bonds of any public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,

(6) Industrial revenue bonds and bonds ofdevelopment authorities created by the laws ofthe 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 or 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.

CATEGORIZAnON OF DEPOSITS At June 30, 2002, the bank balances were $190,772.54. The bank balances were entirely covered by Federal depository insurance.

Note 3: GENERAL FIXED ASSETS

A summary of changes in the General Fixed Assets Account Group during the fiscal year are as follows:

Balance July 1,2001

Equipment $ 136,307.44

Additions

452,814.64

Deductions

13,631.48

Balance June 30, 2002

$ 575.490.60

Note 4: RISK MANAGEMENT

The Library is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; acts of God; and unemployment compensation.

The Library has obtained commercial insurance for risk ofloss associated with 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 ofthe past three years.

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CHESTATEE REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 4: RISK MANAGEMENT

Dawson and Lumpkin County governments provide insurance coverage for the risk ofloss associated with torts, assets, errors or omission and acts of God for the library operations within their county.

The Library is self-insured with regard to unemployment compensation claims; The Library accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated.

Changes in the unemployment compensation claims liability during the last two fiscal years are as follows:

2001 2002

Beginning of Year Liability

Claims and Changes in Estimates

$

2,538.00 $

$

0.00 $

0.00 $ 0.00 $

Claims Paid

End of Year Liability

2,538.00 $

0.00

0.00 '$

0.00

The Library has purchased surety bonds to provide additional insurance coverage as follows:

Position Covered

Amount

All Other Employees Bookkeeper Director

$ 5,000.00 $ 25,000.00 $ 50,000.00

Note 5: GENERAL LONG-TERM DEBT

The changes in General Long-Term Debt during the fiscal year ended June 30, 2002, were as follows:

Compensated Absences

Balance July 1,2001

$ 25,982.34

Additions Annual Leave Earned and Utilized (Net)

-7,945.77

Balance June 30, 2002

$ 18,036.57

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CHESTATEE REGIONAL LIBRARY

EXHIBIT "0"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 6: ACCUMULATED EMPLOYEES' LEAVE

All employees earn annual leave ranging from twelve to twenty-four days each year depending upon the employees' length of continuous Library service with a maximum accumulation of forty-five days. Employees are paid, at their current rate of pay, for unused accumulated annual leave upon retirement or termination of employment. See Note 1 - Compensated Absences

Note 7: 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 defined 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 of the Library who are covered by TRS are required by State statute to contribute 5% of their 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 9.24% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Required Contribution

2002 2001 2000

100% 100% 100%

$ 42,149.69 $ 40,011.14 $ 29,242.43

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CHESTATEE REGIONAL LIBRARY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30, 2002
AGENCY/FUNDING
GRANTS Board of Regents of the University System of Georgia Office of Public Library Services Salaries Travel Library Materials Maintenance and Operations

SCHEDULE "1"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

192,740.53

4,350.00

24,285.87

20,323.00

$

241,699.40

See notes to the general-purpose financial statements. - 14-

CHESTATEE REGIONAL LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 3D, 2002
AGENCY/FUNDING GRANT Museum and Library Services, Institute of Through Board of Regents of the University System of Georgia Library Services and Construction Act State Library Program

SCHEDULE "2"
GOVERNMENTAL FUND TYPE SPECIAL REVENUE FUND
$ ===3=,2=8:=0=.0==0

See notes to the general-purpose financial statements. -15-

CHESTATEE REGIONAL LIBRARY SCHEDULE OF LOCAL REVENUE
YEAR ENDED JUNE 30, 2002
LOCAL SOURCES County Governments Boards of Commissioners Dawson Lumpkin

SCHEDULE "3"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

352,918.49

319,423.00

$

672,341.49

See notes to the general-purpose financial statements. - 16-

NAME

Bailey,

Rhonda

Bean,

Betty

Bennett, Laurie

Blackmarr, Amy

Brackett, Amanda

Capponi, Debra

Conaway, Sara

Gallant,

Mary

Garland, Jimmy

Gibson,

Claudia

Gilbert,

Greg

Gilstrap, Melissa

Gowen,

Ricki

Harben, Myrtle

Hayes,

Sharon

Hinds,

Kathryn

Hopper, LynW

Hutcheson, Melinda

Kelly,

Virginia

Kuykendall, Kim

Lemley, Marla

Maiberger, Terri

McGhee, Sarah

Mensinger, Nancy

Miller,

JoAnn

Reagan, Fannie H

Rodovich, Lauren

Rucker,

Kim

Seitz,

Gretchen

Shead,

Pete

Spooner, Carol Ann

Stuckey, Rebecca

Sudduth, Lorraine

Walker,

Kathleen

Whitmire, Margaret

Wilkins,

Lori

Wilson,

Melynda

Totals per Report

CHESTATEE REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2002

SCHEDULE "4"

TITLE CATEGORY
Business Manager Youth Services Specialist Technical Services Librarian Technical Services Specialist Youth Services Assistant Information Specialist Circulation Assistant Branch Manager ,Technical Services Assistant Associate Director Courierl Maintenance Circulation Assistant Youth Services Assistant Shelver Business Manager Information Specialist Director Shelver Circulation Specialist Tech. Svcs.l Circ Asst. Technical Services Assistant Administrative Assistant Circulation Assistant Administrative Assistant Shelver Shelver Circulation Specialist Circulation Assistant Circulation Assistant Courierl Maintenance Technical Services Specialist Branch Manager Youth Services Specialist Branch Manager Circulation Assistant Youth Services Specialist Circulation Assistant

SALARIES

TRAVEL

$ 11,431.33 $ 21,549.24 53,257.69 21,214.16 807.69 21,536.40 3,408.60 9,142.00 2,722.21 46,957.49 421.12 12,908.55 6,302.22 7,443.51 15,724.01 21,536.40 63,892.56 3,522.90 6,207.42 20,774.22 3,939.37 2,297.86 7,952.15 5,590.35 7,505.53 9,556.86 21,266.64 9,002.97 8,923.74 1,930.88 3,711.18 26,832.12 7,720.69 10,929.90 21,273.06 19,927.15 20,510.88

31.86
1,494.98 449.43
336.89
4.88 2,200.93
87.60 5.20
32.54
61.66 51.64 3,635.63
36.86 60.45
5.48 60.45
127.42
112.92
390.29
1,246.30
204.28
267.52 53.36

$ 539,631.05 $====10=,9=5=8=.5==7

See notes to the general-purpose financial statements. - 17 -