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

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SATILIA REGIQ,f\lAL LfBRARY .

.DOUGLAS; GEORGIA
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-~EPO~!,,ON AUDIT"_,

,OF THE FINANCIAL STATEMENTS";_

FOR THE FISCA(YEAR,ENDEDJUNE 30, 2002

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Russell W'. Hinton State 'Auditor.,
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SATILLA RFGIONAL LIBRARY - TABLE OF CONl ENTS -

Page

SFCTION I

FINANCIAL

INDEPENDENT AUDll OR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL-PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEEl

ALL FUND TYPES AND ACCOUNT GROUP

2

B

COMBINED STATEMENT or REVENUES, EX PENDi fURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

4

C

COMBINED STATEMENT OF REVENUES, EXPENDITURE:,S AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

5

D

NOTES TO THE GENERAL-PURPOSE FINANCIAL STA fEMENTS

7

ADDll lONAL ~ INANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

STATE

14

2

rEDERAL

15

3

LOCAL

16

4 SCHFDULE OF SALARIES AND TRAVEL

17

SECTION II FINDINGS AND QULSTIONED COSTS SCI IEDULE or FINDINGS AND QUESTIONED COSl s

SECTION I FINANCIAL

R1..,,1,1 I W. H1,101-,
<;TATE AUDI IQR 14(;.t) 65&-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 WJ..,hmgton ~trcct SW 'iullc 214 AtlJnlJ Gcorg1J 3U314-84tXl
May 26. 2003

Honorable Sonny Perdue, Governor Members of the General Assembly Members of the Hoard of Regents of the Umvers1ty System of Georgia
and Director and Members of the Sat1lla Regional Library Board
INDCPENDEN1 AUDITOR'S COMRINED RI:,PORT ON GENER.A.L-PURPOS[
FINANCIAL S1 i\TEMENTS AND SUPPLEMENTARY lNFORMA I JON
Ladies and Gentlemen
We have audited the accompanying general-purpme financial statement, of the Sattlla Regional Library. as of and for the year ended June 30. 2002. as hsted in the table of contents These generalpurpose financial statements are the respons1bihty of the Sattlla Regmnal Library's management Our respons1b1hty 1s to express an opinion on these general-purpose financial statements based on our audit
We conducted our aud11 in accordance wllh auditing standards generally accepted in the Umtcd States of Amenca Those ,tandard, reqwre that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose financial statement, are free ofmatenal misstatement An audll includes examining. on a test bas1,, evidence supporting the amounts and disclosures in the linancial ,tatement, An audit also includes asse,sing the accounting pnnc1plcs used and s1gmficant estimates made by management. as well as evaluating the overall financial statement presentatmn We beheve that our audit provides a reasonable bast~ for our optmon
In our opinion. the general-purpose financial statement, referred to above present fa1Tly. in all matcnal respects. the linanc1al pos11ton of the Saulla Regional Ltbrar)' as of June 30. 2002. and the results of 1Ls operat10n, for the year then ended. in confonrnty with accounting pnnctples generally accepted in the Umted States of Amenca

2002ARL-40

Our audit wiu. performed for the purpose of forming an opinion on the general-purpose financial statements of the Sat11la Regional Library taken as a whole The accompanying financial schedule~ (Schedules I through 4), as hsted in the table of contents. are presented for purpose~ of add1t1onal analy~,s and are not a reqmred part of the general-purpose financial statements of the Sat1lla Regional Library Such informat10n hiu. been subJected to the auditing procedures applied m the audit of the general-purpose financial statements and in our op1mon. 1s fairly stated. in all material re~pects. in relation to the general-purpo~c financial statements taken as a whole
A copy ofth1s report has been filed as a permanent record in the office oftht= State Auditor and made available to the press of the State. as provided for by Official Code ofGeorgia Annotated Section 506-24
----~ ~~~ Respectfully submitted. Hinton Sta e Auditor
RWHas 2002ARL-40

SATILLA REGIONAL LIBRARY

SATILLA REGIONAL LIBRARY COMBINED BALANCE SHEET ALL FUND TYPES AND ACCOUNT GROUP
JUNE 30 2002

ASSETS Cash and Cash Equivalents Accounts Receivable General Fixed Assets
Land Buildings Equipment Inexhaustible Collect1ons and Books
Total Assets
LIABILITIES AND FUND EQUITY LIABILITIES
Accounts Payable Expired Grant Balances Payable Deferred Revenue
Total L1ab1lrt1es FUND EQUITY
Investment in General Fixed Assets Fund Balances
Unreserved Undes1gnated Total Fund Equrty
Total Uablhtles and Fund Equrty

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

$ 209,212 22 $

000

2,000 00

$ 211,21222 $=~~.;;0.;;0~0

$

3,500 84

6,300 00

$

9,800 84

$ 201,411 38 $

000

$ 201,411 38 $

000

$ 211,21222 $~==~0.;:00;;;,,

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

EXHIBIT"A"

ACCOUNT GROUP
GENERAL FIXED
ASSETS

TOTALS !Memorandum Onll) JUNE 30, 2002 JUNE 30, 2001

$

209,212 22 $

203,660 10

2,000 DO

2,000 00

$

15,310 00

1,375,000 00

81,990 00

000

15,31000 1,375,000 00
81,990 00 000

15,310 00 1,375,000 00
81,990 00 000

$ 1,472,300 00 $ 1,683,512 22 $ 1,677 960 10

$

3,500 84 $

3,304 71

63529

6,300 00

1,625 00

$

9,800 84 $ --~5=,56~5-=-00=-

$ 1 472,300 00 $ 1,472,300 00 $ 1,472,300 00

000

201,411 38

200 095 10

$ 1,47230000 $ 1,673,71138 $ 1,672,39510

$ 1,472,300 00 $ 1,683,512 22 $ 1,677,960 10

-3-

SATIUA REGIONAL LIBRARY

EXHIBIT -s

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES
YEAR ENDED JUNE 30 2002

GENERAL FUND

SPECIAL REVENUE
FUND

TOTALS {Memorandum Onl~J
YEAR ENDED JUNE 30, 2002 JUNE 30 2001

REVENUES
Stale Funds Federal Funds Local Funds Other Funds
Total Revenues
EXPENDITURES

$ 332,734 31 832 50 $
225,892 92 38,064 93

$ 3,550 00

s $ 597 524 66

3 550 00 $

332,734 31 $ 4 382 50
225 892 92 38 064 93
601 074 66 $

270,718 30 300 00
225,893 04 31 346 10
528,257 44

Current Public Services Techmcal Services Support Services Mamtenance and Operabons

$ 303 308 00 $ 77 014 70 144,822 93 71 062 75

s 3,550 00

306 858 00 $ 77 014 70 144 822 93 71 062 75

238109 07 85 681 43
117,783 36 67 66006

Total Expenditures Excess of Revenues over (under) Expenchtures FUND !lAlANC!a JULY l

$ 596,208 38 $

s

s 1 316 28

200 095 10

3 550 00 $ 000 $ 000

599,758 38 $
s 1 316 28
200,095 10

509,233 92 19,023 52
181 071 58

FUND BALANCE JUNE 30

$ 201 411 38 $

0 00 $

20141138 $

200,095 10

The notes to the genera~urpose financial statements are en integral part of tins statement
-4 -

SATILLA 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"

GENERAL FUND

BUDGET

ACTUAL

REVENUES
State Funds Federal Funds
Local Funds
Other Funds
Total Revenues
EXPENDITURES

$ 335,439 74 $ 223 997 00

332,734 31 832 50
225,892 92 38,064 93

$ 559 436 74 $ 597 524 66

Current Pub~c SeMces Techr"ocal Serv,ces Support ServlC8S Ma111tenance and Operabons
Totel Expenchtures

$ 340,084 14 $ 88,391 27
21168230 88 890 40
s 729 048 11 5

303 308 00 77,014 70
144,822 93 71 062 75
596,208 38

Excess of Revenues over (under) Expenchlures $ -169 611 37 $

1 316 28

F!,!ND BALANCE JULY 1 <l!Q1

200 095 10

200 095 10

F!,!ND BALANCE J!,!NE 30 2002

$ 30 483 73 $ 201 411 38

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

000 $

3,550 00

$

000 $

3 550 00

s

000 $

3 550 00

s

000 s

3,550 00

$

000 $

000

000

000

$

ooo s____o:ao.o..

The notes to lhe general-purpose finanoal slatements ere an integral part of this statement . 5.

SATILLA REGIONAL LIBRARY

EXI IIBIT "D"

NOTES TO THE GENERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note I SUMMARY OF SIGNIHCANT ACCOUNTING POLICIES
REPORTING ENTITY
The Satllla Reg10nal Library (Library) operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public hbrary services wllh costs shared by part1c1pating local governmental agencies and grants from the State of Georgia lbe financial statements of the Library have been prepared in conformity with generally accepted accounting pnnc1ples a~ applied to governmental umts The financial statements present all fund types and account groups of the Library
The L1bnuy Board consists of eight members, two members appointed by Atkinson County Library Board, four members appointed by Coffee County Library Board and two members appointed by Jeff Davis County Library Board The Library Board 1s without authority to determine the amount of us funding. except by subm1ss1on ofbudget requests to local governmental units from which the Library receive~ ~upport and to the State of Georgia for State and Federal funding Membership in the Library and part1c1pat1on in library services 1~ at the discretion of each part1c1pating governmental agency The Library Board ha~ the power to designate management. the power to retain unreserved fund balances of local and other funds for continued operat10ns and 1s the lowest level of oversight respons1b1lity for the Library's operauons The Sau Ila Regional Library 1s therefore determined to be a Joint venture
FUND ACCOUNTING
The Library uses funds and an account group to report on its financial position and the results ofns operations Fund accounting 1s designed to demonstrate legal compliance and to aid financial management by segregating transact10ns related to certain governmental funcllons or act1v111es
A fund 1s a separate accounting entity with a self-balancing set of accounts An account group 1s a financial reporting device designed to provide accountability for certam assets and liab1ht1es that are not recorded in the funds because they do not directly affect expendable available financial resource~
The general-purpo~ financial statements account for all State, Federal, Local and Other funds under control of the Library. in compliance with generally accepted accounting pnnc1ples applicable to governmental units, unless otherwise disclosed in these notes Funds and the account group presented m this report are as follows.
GOVERNMENTAL FUND TYPES - used to account for all or most of the Library'~ general act1v111es. Governmental Fund Type~ include

-7-

SATILLA REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THI' GENERAL-PURPOSE~ INANCIAL STATEMENTS

JUNE 30, 2002

Note I SUMMARY OF SIGNIFICANT ACCOL'NTING POLICIES
GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes The primary type of special revenue fund cons1~ts of proceeds received from State and Federal sources to accomplish specific obJccllves and are required to he accounted for separately
ACCOUNT GROUP
GENERAL FIXED ASSEl S ACCOUNT GROUP - used to account for all general fixed assets acquired by the Library which includes land, buildings, equipment and inexhaustible collections and books
BASIS OF ACCOUNTING
The accounting and financial reporting treatment apphed to a fund 1s determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus With this measurement focus, only current a~sets and current hab1h1Ies are generally included on the balance sheet Operating statements of these funds present increases (1 e . revenues and other financing sources) and decreases (1 e. expenditures and other financing uses) in net current assets. Their reported fund balance 1s considered a measure of available spendable resources
L1ab1ht1es which are expected to be financed from available spendable resources are reported as hab1h11es in the governmental funds
Governmental funds are accounted for using the modified accrual basis of accounting under which
Revenues are recognized when suscepllble to accrual (1 e. when they become both measurable and available) "Measurable" means the amount of the transact10n can be determined and "available" means collecllble within the current penod or soon enough thereafter to be used to pay habih11es of the current penod The L1 brary con~1dcrs receivables collected within sixty days after year-end to be available and therefore susceptible to accrual Nonexchange transact10ns, 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 donallons 1~ recogmzed in the fiscal year in which all ehg1b1hty requirement~ have been satisfied
Expenditures are generally recogmzed when the related fund hab1hty 1s incurred

-8-

SATILLA REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENLRAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BUDGET
The Sat1lla Regional L1bnuy's budget is a complete financial plan for the Library's fiscal year and 1s based upon estimates ofexpenditures together wnh probable funding sources rhere 1s no statutory proh1b111on regarding overexpend1ture of the budget at any level lbe budget for all governmental funds 1s prepared by fund. function and obJect The legal level of budget control was estabh~hed by the Library at the aggregate level The budget for governmental funds was prepared m accordance with generally accepted accountmg pnnc1ples
The budget process begins when the Library's admin1strat10n prepares a tentallve aggregated budget for the Board's approval After approval ofth1s tentallve budget by the Board, copies are sent to all local funding agencies After fundmg approval 1s received from all local funding agencies. the Board makes revisions as necessary and adopts the budget 'rhe budget 1s then submitted to the Board of Regents of the University System of Georgia as a part of the Library's annual applicat10n for State aid The Board may increase or decrease the budget at any time during the year All unexpended budget authority lapses at fiscal year end
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of cash on hand. demand deposit~ and short-term investments with original maturities of three months or less from the date of acqms1110n in authorized financial mst1tut10ns Georgia Laws authorize the Library to deposit its funds in one or more solvent banks or insured Federal savmgs and loan associations
RECEIVABLES
Receivables cons1~t of grant reimbursements due on Federal, State or other grants for expendllures made but not reimbursed. allotted funds from participating local governments. and other receivables disclosed from information available Receivables are rec-0rded when either the asset or revenue recogmtion cntena hab been met Receivables recorded on the general-purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollcctlble receivables
GENERAL FIXED ASSETS
General fixed assets purchased, including capital outlay costs, arc recorded as expenditures in the vanou~ funds at the lime of purcha~e All purchased general fixed ~sets are valued at cost where historical records are available and at estimated h1stoncal cost where no historical records exist Donated general fixed assets are recorded at fair market value as of the date donated. Disposals are

-9-

SATILLA REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL-PURPOSE FNANCIAL STATEMENTS

JUNE 30, 2002

Note I SUMMARY OF SIGNirICANT ACCOUNTING POLICIES
deleted at recorded cost No deprecialion has been provided on General Fixed As~cts The cost of normal maintenance and repairs that do not add to the value of the assets or matenally extend the useful lives of the assets 1s not capitalized The values of inexhauslible collect10ns and books at the Library are not readily determinable. therefore, the Library has not cap1tahzcd them
INTERFUND TRANSACTIONS
The Library has the following type of interfund transact10ns.
Reimbursements ofexpenditures in11ially made from a fund that arc properly applicable to another fund arc recorded as expenditures in the reimbursing fund and a~ reduclions of expenditures in the fund that 1s reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general-purpose financial statements are captioned "Memorandum Only" to indicate that they arc presented only to facilitate financial analysis Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting pnnc1ples, nor is such data comparable to a consohdalion. lnterfund ehminalions have not been made in the aggregalion of this data Certain reclass1ficat10ns have been made to the comparative data to conform to the current year class1ficat1ons
Note 2 DEPOSITS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Sccuon 45-8-12 provides that there shall not be on deposll at any lime in any depository for a lime longer than ten days a sum of money which has not heen 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 securilie~ pledged shall he equal to not less than 110 percent of the pubhc funds being secured after the deduction ofthe amount ofdeposit in~urance !fa deposllory elects the pooled method (OCGA 45-8-13 I) the aggregate ofthe market value ofthe secunlies pledged to secure a pool ofpubhc funds shall be not less than 110 percent ofthe daily pool balance OCGA Section 45-8-11 (b) provides an officer holding pubhc funds may, in his discrelion, waive the requirement for security in the case ofoperating funds placed in demand deposit checking accounts
Acceptable security for deposits consists of any one of or any combinat10n of the following
(I) Surety bond signed by a ~urety company duly qualified and authorized to transact business within the State of Georgia
(2) Insurance on accounts provided by the federal Deposit Insurance Corporal10n,
- IO -

SAl ILLA REGIONAL LIBRARY

EXHIBIT "D"

NO fl:S ro TH[ GENERAL-PURPOSE flNANCIAL STATEMENTS

JUNE 30, 2002

Note 2 DEPOSITS

(3) Bonds, bills, notes, cemficates ofmdebtedncss or other direct obhgatlons of the Umted States or of the State of Georgia,

(4) Bonds, bills, notes, certificate, of indebtedness or other obhgat10ns of the counties or mumc1paht1es of the State of Georgia

(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 bond, and bonds ofdevelopment authont1c, created by the law, of the State of Georgia. and

(7) Bond,. bills. notes. certificates of mdebtedne~s. or other obligat10ns of a subs1d1ary corporation of the Umted States government, which arc fully guaranteed by the Umted 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 Bani-. the Central Bank for Cooperatives. the Farm Credit Banls. the Federal Home Loan Mortgage As'>Oc1at10n. and the Federal Nallonal Mortgage Associat10n

CATEGORIZATION OF DEPOSITS At June 30. 2002, the bank balances were $247,097 00 The amounts of the total bank balances arc clas~1ficd into three categories of credit risk

Category I - Cash that 1s insured (e g. Federal depository insurance) or collaterahzcd with securities held by the Library or by the Library's agent in the Library's name
Category 2 - Cash collaterahzed with securities held by the pledging financial inst1tut1on's trust department or agent in the Library's name
Category 3 - Uncollatcralized deposits (lb1s includes any bank balance that 1s collaterahzed with securities held by the pledging financial instttut10n. or by 11> trust depariment or agent but not m the L1brm;'s name)

I he Library's deposJts are classified by risl category at June 30, 2002, as follows

Risk Category

Bank Balance

$ 100,000 00

2

147,097 00

3

000

Total

$ ~~Z,09Z,QO

- 11 -

SATILLA REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GFNERAL-PURPOSE FINANCIAL STATEMENTS

JUNE 30, 2002

Note 3 GENERAL FIXED ASSETS

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

Land

Buildings Eqmpment

Total

Balance July I, 2001

$

0 00 S 1,534.753 00 $81,990 00 $ 1.616.743 00

Retroactl ve Restatement of

Pnor Ycar Balances

15.31000

-159,753 00

-14444300

Balance July I. 200 I Restated

$15,31000 $ 1.375,000 00 $ 81.990 00 $ 1,472,300 00

Deductions

000

000

Balance June 30, 2002 $ 15,3!0,00 $ 1,375,Q.QQ,QQ $ 81,990.00 $ 1,472,,3Q,Q.OO

Note4 RISK MANAGEMENT

The Library 1s exposed to var1ou, n,ks ofloss related to torts. theft of, damage to, and destruction of assets, errors or om1ss10ns. Job related illness or injunes to employees. acts of God, and unemployment compen~t1on

The Libra!) has obtained commerc1al in,urance for nsk ofloss associated wnh torts, assets and job related illness or mJunes to employees The Library has neither s1gmficantly reduced coverage for these nsks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.

The Library has elected to self-insure for all losses related to acts of God In add11Ion. the Library has elected to self-insure for errors or omissions. which includes. among other nsks. nsks for sei..ual harassment and d1scnminat10n The Library has not expenenced any losse, related to the<;e nsks in the past three years

The Library 1s self-insured with regard to unemployment compensat10n claim~ The Library accounts for claims within the General Fund with expenditure and hab1hty being reported when II 1, probable that a loss has occurred, and the amount of that loss can be reawnably estimated. The Library has not expcnenccd any unemployment compensation claims during the last two years

!be Library has purehased a surety bond and commercial insurance to provide additional insurance coverage as follows

- I2 -

SATILLA REGIONAL LIBRARY

EXHIBI r "D"

NOTFS ro THr GFNFRAL-PURPOSE FINANCIAL STATrMENTS

JUNr 30, 2002

Note 4 RISK MANAGEMENT

Po~1uon Covered

Amount

Director Chairperson Co-Chairperson Secretary of Board BoolJ..eeper

$ 120,000 00 $ 100,000 00 $ 100,000 00 $ 100,000 00 $ 100,000 00

Note 5 CONTINGENT LIABILITIES

Amounts received or receivable pnnc1pally from the Federal government are subject to audit and review by grantor agencies This could result m requests for reimbursement to the grantor agency ror any expenditures which are disallowed under grant terms The Library behcves that such d1sallowances, 1f any, Will be 1mmatenal to Its overall financial pos!llon

Note 6 RCTIRr.MENT PLANS

TEACHERS RETIREMENT SYSTEM OJ<' GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed hy regional and county hbrancs are covered by the Teachers Retirement System of Georgia (TRS), which 1, a cost-,hanng muluple employer defined benefit pcns10n plan 1 RS provides service retirement, disability retirement and survivors benefits for Its members m accordance with State statute The Teachers Retirement Sys1em of Georgia issues a separate stand alone financial audit report and a copy can be obtamcd from the Georgia Department of Audits and Accounts

TRS CONTRJBUTIONS REQUIRED AND MADE Employees of the Library who are covered by TRS are reqmrcd by State statute to contribute 5% of their gross eammgs to TRS The L1brary make, monthly employer contn butlons to TRS at rates adopted hy the TRS Board of Trustees m accordance with State statute and as advised hy their mdependenl actuary The required employer contnbut1on rate i, 9.24% and employer contnbu11on, for the current ti.cal year and the prccedmg two fiscal years are as follows

f1.cal Year
2002 2001 2000

Percentage Contnbuted
100% 100% 100%

Reqmred C ontribut1on
$ 27,107 02 $ 26.140.88 $ 24.165 03

- 13 -

SATILLA REGIONAL LIBRARY SCHEDULE OF STATE REVENUE
YEAR ENOED JUNE 30. 2002
AGENCY/FUNDING GRANTS Board of Regents of the University System of Georgia Office of Public Library Serv,ces Salanes and Travel Library Matenals Maintenance and Operations

SCHEDULE "1"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

265.10642

36,392 89

31,23500

$

33273431

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

SATILLA REGIONAL LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30 2002

SCHEDULE "2"

AGENCY/FUNDING
GRANT Museum and Library Services Institute of Through Board of Regents of the Unlversrty System
Library SeMees and Technology Ad State Library Program

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$

832 50 $

3 550 OD 5 _ _ _ _4.,.3.8.""2.5.0_,

See notes to the general-purpose finanoal statements

- 15 -

SATILLA REGIONAL LIBRARY SCHEDULE OF LOCAL REVENUE
YEAR ENDED JUNE 30 2002
LOCAL SOURCES Boards of Education Atkinson County Coffee County Jeff Davis County Crty Governments Ambrose Broxton Douglas Nicholls Pearson W1llacoochee County Governments Boards of Comm1ss1oners Atkinson Coffee Jeff Davis

SCHEDULE "3"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

4,000 00

50,000 00

15,631 92

3,00000 7,200 00 50,000 00 2,000 00 3,050 00 3,000 00

6,747 00 50,000 04 3126396

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

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

SCHEDULE "4"

!:!AM.Ii
Cothran, Deen, Gourley, Hand, Horton, Johnson, Jordan Lee, Lowe Miller, Mrtchell, Moore, Robinson, Routsong, Sammons Smrth Smrth Spell, Spell Spivey Stark Stone, Swain, Vickers, White

Edna P Rosa Edna W1mfred M LowseJ Valene M Lomnda P Regina S Ma,y Lou Barbara R Judyth M WatterW Edrea N Barbara A Scott E Eleanor C Emo,y J1mm1e Lee Linda M TammyG Alunza Grant Rondalea R1k1 J Etta M Jacqueline V1v1an K

Totals per Report

TITLE CATEGORY
Part T11ne Clerk Part Time Clerk Part Time Genealogist Branch Manager Branch Manager Bookmobile Llbranan Part Time Clerk Branch Manager Branch Manager Branch Manager Technical Services Lrbranan Part Time Genealogtst Part Time Genealogist Children's L1branan Bookmobile L1branan Director Branch Manager Reference L1branan Part Time Clerk Part T,me Genealogist Children's L1branan Pert Time Clerk Part Time Clerk Adm1mstrative Assistant Part Trme Clerk

SALARIES

s

5,623 80

1,15500

3,675 00

1768000 $

1,995 00

13,728 00

5,326 70

6,135 84

1,81200

17 680 00

55,057 80

2,060 02

1,053 26

6,088 30

4,44063

62,708 86

1 247 70

50 984 64

1,15500

5 184 15

40 705 52

4,974 75

5,623 80

33,280 00

66023

TRAVEL
7364 9254
812 89 922 76 2 288 86 1 351 04 85683
85 88

$ 350 036 00 s_ _ _S.._4.8.4..4.4_,

See notes to the general-purpose finanaal statements

- 17 -

SECTION II FINOINGS AND QUESTIONED COSTS

SATILLA REGIONAL LIBRARY SCHEDULE OF FINDINGS AND OUES rJONED COSl S
YEAR ENDED JUN!:: 30, 2002
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Failure to Mamtam General Fixed Assets Account Group Fmdmg Resolved Fmdmg Control Number 6342-93-04
I he audit report for the year ended June 30, 2001. noted that the Sa!Illa Regional Library did mamtam a system-wide General Fixed Asset~ Account Group w1thm the formal accounting records. however. the General Fixed Assets Account Group did not mclude land ow11ed by the Library For the year under review, the Library added land owned by the Library to its General Fixed Asset~ Account Group