Uncle Remus Regional Library, Madison, Georgia, report on audit of the financial statements for the fiscal year ended June 30, 2004

UNCLE REMUS REGIONAL LIBRARY
MADISON, GEORGIA REPORT ON AUDIT
OF THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2004
STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor

UNCLE REMUS REGIONAL LIBRARY - TABLE OF CONTENTS -

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

BASIC FINANCIAL STATEMENTS

DISTRICT-WIDE FINANCIAL STATEMENTS

A

STATEMENT OF NET ASSETS

3

B

STATEMENT OF ACTIVITIES

4

FUND FINANCIAL STATEMENTS

C

BALANCE SHEET

GOVERNMENTAL FUND

5

D

RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET

TO THE STATEMENT OF NET ASSETS

6

E

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES

GOVERNMENTAL FUND

7

F

RECONCILIATION OF THE GOVERNMENTAL FUND STATEMENT

OF REVENUES, EXPENDITURES AND CHANGES IN FUND

BALANCES TO THE STATEMENT OF ACTIVITIES

8

G

NOTES TO THE BASIC FINANCIAL STATEMENTS

9

SCHEDULES

REQUIRED SUPPLEMENTARY INFORMATION

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL FUND

16

SUPPLEMENTARY INFORMATION

SCHEDULES OF REVENUE

2

STATE

17

3

FEDERAL

18

4

LOCAL

19

5 SCHEDULE OF SALARIES AND TRAVEL

20

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
January 28, 2005

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 Uncle Remus Regional Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying financial statements ofthe governmental activities and the major fund (Exhibits A through G) of the Uncle Remus Regional Library as of and for the year ended June 30, 2004, which collectively comprise the Library's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the Uncle Remus Regional Library's management. Our responsibility is to express opinions on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the 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 opinions.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position ofthe governmental activities and the major fund ofthe Uncle Remus Regional Library, as ofJune 30, 2004, and the respective changes in financial position thereoffor the year then ended in conformity with accounting principles generally accepted in the United States of America.

2004ARL-41

The Uncle Remus Regional Library has not presented Management's Discussion and Analysis that accounting principles generally accepted in the United States has determined is necessary to supplement, although not to be part of, the basic financial statements.
As described in Note 2, the Uncle Remus Regional Library has implemented a new financial reporting model as required by provisions ofGovernmental Accounting Standards Board Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments, as of June 30, 2004.
The Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual, presented on page 16 is not a required part of the basic financial statements but is supplementary information required by the accounting principles generally accepted in the United States of America. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods ofmeasurement and presentation ofthe required supplementary information. However, we did not audit the information and express no opinion on it.
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Uncle Remus Regional Library's basic financial statements. The accompanying supplementary information which consist ofSchedules 2 through 5, are presented for purposes of additional analysis and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit ofthe basic financial statements, and in our opinion, is fairly stated in all material respects in relation to the basic 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,
~-~
R ssell W. Hinton State Auditor
RWH:gp 2004ARL-41

UNCLE REMUS REGIONAL LIBRARY

UNCLE REMUS REGIONAL LIBRARY STATEMENT OF NET ASSETS JUNE 30, 2004
ASSETS Cash and Cash Equivalents Accounts Receivable
Local Capital Assets
Land Buildings Equipment Library Collections Less: Accumulated Depreciation
Total Assets
LIABILITIES Accounts Payable
NET ASSETS Invested in Capital Assets, Net of Related Debt Unrestricted
Total Net Assets
Total Liabilities and Net Assets

EXHIBIT"A"

GOVERNMENTAL ACTIVITIES

$

282,278

205,369

98,303 355,142 424,614 3,502,710 -3,161,348

$ _ _ _--=2::.2,1..:::6.::.,:93::,_

$

1,219,421

464 954

$ _ _____.:1.i.::,6=8....:.J4,=37.:....:5:,_

$ ======1:!:,7=0=7!.:,0=68=

The notes to the basic financial statements are an integral part of this statement. -3-

UNCLE REMUS REGIONAL LIBRARY STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30. 2004

EXHIBIT"B"

EXPENSES

PROGRAM REVENUES

OPERATING

CHARGES FOR

GRANTS AND

SERVICES

CONTRIBUTIONS

NET (EXPENSES) REVENUES
AND CHANGES IN NET ASSETS

GOVERNMENTAL ACTIVITIES

Current Services Public Services Technical Services Support Services Maintenance and Operations Information Technology
Total Governmental Activities

$ 898,835 $ 139,743 700,794 97,389 58243
$ 1,895,004 $

84,612 $ 84 612 $

695,956 $ 92,038

-118,267 -139,743 -608,756
-97,389 -58 243

787 994 $ _ _ _-..:.1.c:,0=2::,2,c:;39;::,;8:....

General Revenues Allotments from Participating Governments Investment Earnings Miscellaneous
Total General Revenues
Change in Net Assets
Net Assets - Beginning of Year

$

1,115,235

1,864

60556

$ _ _ _..:.1._,_1.:...77:...,_:;65::,:5:_

$

155,257

1529118

Net Assets - End of Year

$ ===1:,,.;6~8;;;,4~37:,;5.;..

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

UNCLE REMUS REGIONAL LIBRARY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004
ASSETS Cash and Cash Equivalents Accounts Receivable
Local Government
Total Assets
LIABILITIES AND FUND BALANCES LIABILITIES
Accounts Payable FUND BALANCES
Unreserved Undesignated
Total Liabilities and Fund Balances

EXHIBIT"C"

GENERAL FUND

$

282,278

$ ===4=8...,7=64=7=

$

22,693

464 954 $ =====48=7=64=7=

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

UNCLE REMUS REGIONAL LIBRARY RECONCILIATION OF THE GOVERNMENTAL FUND BALANCE SHEET
TO THE STATEMENT OF NET ASSETS JUNE 30, 2004

EXHIBIT"D"

Total Fund Balance - Governmental Fund (Exhibit "C")
Amounts reported for Governmental Activities in the Statement of Net Assets are different because:
Capital Assets used in Governmental Activities are not financial resources and therefore are not reported in the funds. These assets consist of:
Land Building Equipment Library Collections Accumulated Depreciation
Total Capital Assets

$

$

98,303

355,142

424,614

3,502,710

-3,161,348

464,954 1,219,421

Net Assets of Governmental Activities (Exhibit "A")

$ ==1,=68=4=,3=7=5

The notes to the basic financial statements are an integral part of this statement. -6-

UNCLE REMUS REGIONAL LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2004

EXHIBIT "E"

REVENUES
Local Funds State Funds Federal Funds Charges for Services Investment Earnings Miscellaneous
Total Revenues
EXPENDITURES
Current Public Services Technical Services Support Services Maintenance and Operations Information Technology
Debt Service Principal
Total Expenditures
Net Change in Fund Balance
Fund Balance - Beginning
Fund Balance - Ending

GENERAL FUND
$ 1,115,235 762,994 25,000 84,612 1,864 60,556
$ 2,050,261

$

924,654

139,743

700,794

97,389

98,233

3803

$ 1,964,616

$

85,645

379,309

$==4=6=4=95=4=

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

UNCLE REMUS REGIONAL LIBRARY RECONCILIATION OF THE GOVERNMENTAL FUND STATEMENT OF
REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES JUNE 30. 2004

EXHIBIT"F"

Total Net Change in Fund Balance - Governmental Fund (Exhibit "E")
Amounts reported for Governmental Activities in the Statement of Activities are different because:
Capital Outlays are reported as expenditures in Governmental Funds. However, in the Statement of Activities, the cost of Capital Assets is allocated over their estimated useful lives as depreciation expense. In the current period, these amounts are:
Capital Outlay Depreciation Expense
Excess of Depreciation Expense over Capital Outlay

$

$

257,830

-188,218

85,645 69 612

Change in Net Assets of Governmental Activities (Exhibit "B")

$ ===15=5=,2=5=7

The notes to the basic financial statements are an integral part of this statement. -8-

UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 1: DESCRIPTION OF LIBRARY AND REPORTING ENTITY
REPORTING ENTITY
The Uncle Remus 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 Library Board consists of 55 members; 15 members appointed by the Greene County Library Board, 2 members appointed by the Hancock County Library Board, 5 members appointed by the Jasper County Library Board, 6 members appointed by the Morgan County Library Board, 7 members appointed by the Putnam County Library Board and 20 members appointed by the Walton County Library Board. 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 ofoversight responsibility for the Library's operations. The Uncle Remus Regional Library is therefore determined to be a joint venture.
Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF PRESENTATION
The Library's basic financial statements are collectively comprised of the Library-wide financial statements, fund financial statements and notes to the basic financial statements ofthe Uncle Remus Regional Library.
Library-wide Statements: The Statement ofNet Assets and the Statement ofActivities display information about the financial activities of the overall Library. Eliminations have been made to minimize the double counting of internal activities. Governmental activities generally are financed through intergovernmental revenues and other nonexchange transactions.
The Statement of Activities presents a comparison between direct expenses and program revenues for each function of the Library's governmental activities.
Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Indirect expenses (expenses of the Library related to the administration and support ofthe Library's programs, such as office and maintenance personnel and accounting) are not allocated to programs.

-9-

UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Program revenues include (a) charges paid by the recipients of goods or services offered by the programs and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues are presented as general revenues.
Fund Financial Statements: The fund financial statements provide information about the Library's funds. Eliminations have been made to minimize the double counting of internal activities. The emphasis of fund financial statements is on major governmental funds.
The Library reports the following major governmental fund:
General Fund is the Library's primary operating fund. It accounts for all financial resources of the Library, except those resources required to be accounted for in another fund.
BASIS OF ACCOUNTING
The basis ofaccounting determines when transactions are reported on the financial statements. The Library-wide governmental financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the Library gives (or receives) value without directly receiving (or giving) equal value in exchange, include grants and donations. Revenue from grants and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.
The Library uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts.
Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The Library considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Interest is considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds. Proceeds of acquisitions under capital leases are reported as other financing sources.
The Library funds certain programs by a combination of specific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both

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UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

restricted and unrestricted net assets available to finance the program. It is the Library's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues.

CHANGES IN ACCOUNTING PRINCIPLES

The Uncle Remus Regional Library has implemented a new financial reporting model as required by provisions of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments, as of June 30, 2004.

The provisions of GASB Statement No. 34 require the inclusion of a Statement ofNet Assets. The elements comprising Net Assets - Beginning include the following:

Governmental Funds July 1, 2003 Capital Assets
Balance July 1, 2003 Adjustments to Prior Year Balance Accumulated Depreciation

$ 379,309

$ 896,279 3,293.467

4,189,746 -3,039,937

Net Assets Beginning (See Exhibit "B")

$ 1,529,118

CASH AND CASH EQUIVALENTS

COMPOSITION OF DEPOSITS Cash and cash equivalents consist of cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition in authorized financial institutions. Georgia Laws OCGA 45-8-14 authorize the Library to deposit its funds in one or more solvent banks or insured Federal savings and loan associations.

RECEIVABLES

Receivables consist ofamounts due from grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the basic financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.

CAPITAL ASSETS

Capital assets purchased, including capital outlay costs, are recorded as expenditures in the fund financial statements at the time ofpurchase. On the Library-wide financial statements, all purchased capital assets are valued at cost where historical records are available and at estimated historical cost

- 11 -

UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

based on appraisals or deflated current replacement cost where no historical records exist. Donated capital assets are recorded at estimated fair market value on the date donated. Disposals are deleted at depreciated recorded cost. The cost of normal maintenance and repairs that do not add to the value of assets or materially extend the useful lives ofthe assets is not capitalized. Depreciation is computed using the straight-line method.

Capitalization thresholds and estimated useful lives of capital assets reported in the Library-wide statements are as follows:

Capitalization Policy

Estimated Useful Life

Land Buildings and Improvements Equipment Library Collections

$

5,000

NIA

$

5,000

40 years

$

5,000 5 to 15 years

$

5,000

10 years

Depreciation is used to allocate the actual or estimated historical cost of all capital assets over estimated useful lives.

Note 3: 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 ofmoney which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate ofthe 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. If a 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 ofoperating funds placed in demand deposit checking accounts.

Acceptable security for deposits consists of any one 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,

- 12 -

UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 3: DEPOSITS

(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities 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 bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest 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.

CATEGORIZATION OF DEPOSITS At June 30, 2004, the bank balances were $396,723. The amounts of the total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging 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, 2004, as follows:

Risk Category

Bank Balance

1

$ 100,000

2

296,723

3

0

Total

$====3==96-,7==2==3

Note 4: CAPITAL ASSETS

The following is a summary of changes in the Capital Assets during the fiscal year:

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UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 4: CAPITAL ASSETS

Balances July 1, 2003
(Restated)

Increases

Decreases

Balances June 30, 2004

Governmental Activities

Capital Assets, Not Being Depreciated:

Land

$

98,303 $

0 $

0 $

98,303

Capital Assets Being Depreciated Buildings Equipment Library Collections

$ 355,142 399,677 $
3,336,624

39,990 $ 217,840

$ 15,053 51,754

355,142 424,614 3,502,710

Less Accumulated Depreciation for: Buildings Equipment Library Collections

115,427 365,746 2,558,764

8,879 20,945 158,394

15,053 51 754

124,306 371,638 2,665,404

Total Capital Assets, Being Depreciated, Net $ 1,051,506 $

69,612 $

0 $ 1,121,118

Governmental Activity Capital Assets - Net $ 1,149.809 $

69.612 $

0 $ 1,219.421

Note 5: 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 torts, assets, errors or omissions and job related illness or injuries to employees. The Library has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.

The Library has elected to self-insure for all losses related to acts of God. The Library has not experienced any losses related to this risk in the past three years.

The Library is self-insured with regard to unemployment compensation claims. The Library accounts for claims within the General Fund with expenditures and liability being reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated. The Library has not experienced any unemployment compensation claims during the last two fiscal years.

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

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UNCLE REMUS REGIONAL LIBRARY NOTES TO THE BASIC FINANCIAL STATEMENTS
JUNE 30, 2004

EXHIBIT"G"

Note 5: RISK MANAGEMENT

Position Covered

Amount

Library Director

$

50,000

Note 6: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer 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 ofthe 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

2004 2003 2002

100% 100% 100%

$

86,479

$

85,965

$

80,698

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UNCLE REMUS REGIONAL LIBRARY GENERAL FUND
SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL
YEAR ENDED JUNE 30. 2004

SCHEDULE "1"

REVENUES
Local Funds State Funds Federal Funds Charges for Services Investment Earnings Miscellaneous
Total Revenues
EXPENDITURES
Current Public Services Technical Services Support Services Maintenance and Operations Information Technology
Debt Service
Total Expenditures
Net Change in Fund Balance
Fund Balance - Beginning

NONAPPROPRIATED BUDGETS

ORIGINAL

FINAL

ACTUAL AMOUNTS

$

1,047,751 $

1,047,751 $

1,115,235

764,340

764,340

762,994

25,000

25,000

25,000

29,263

29,263

84,612

1,864

60,556

$

1,866,354 $

1,866,354 $

2,050,261

$

960,947 $

960,947 $

924,654

341,206

341,206

139,743

642,518

642,518

700,794

132,686

132,686

97,389

110,596

110,596

98,233

3803

$

2,187,953 $

2,187,953 $

1,964,616

$

-321,599 $

-321,599 $

85,645

537160

537 160

379,309

Fund Balance - Ending

$

215,561 $

215 561 $ =====4=64=9=54=

Notes to the Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual
The accompanying schedule of revenues, expenditures and changes in fund balances budget and actual is presented on the modified accrual basis of accounting used in the presentation of the fund statements.

See notes to the basic financial statements.

-16-

UNCLE REMUS REGIONAL LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2004
AGENCY/FUNDING
GRANTS Board of Regents of the University System of Georgia Office of Public Library Services Salaries Travel Library Materials Maintenance and Operation

SCHEDULE 211 11

GOVERNMENTAL FUND TYPE GENERAL FUND

$

623,044

750

47,162

92,038

$ ====76=2=,9=9=4

See notes to the basic financial statements.

- 17 -

UNCLE REMUS REGIONAL LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30, 2004
AGENCY/FUNDING GRANT Museum and Library Services, Institute of Through Board of Regents of the University System of Georgia Library Services and Technology Act State Library Program

SCHEDULE 311 11
GOVERNMENTAL FUND TYPE GENERAL FUND
$ ====2=5=,o=o=o

See notes to the basic financial statements.

- 18 -

UNCLE REMUS REGIONAL LIBRARY SCHEDULE OF LOCAL REVENUE YEAR ENDED JUNE 30, 2004
LOCAL SOURCES City Governments Eatonton Greensboro Loganville Monroe Siloam Social Circle Sparta Union Point White Plains Woodville County Boards of Education Greene Hancock Jasper Putnam County Governments Boards of Commissioners Greene Hancock Jasper Morgan Putnam Walton

SCHEDULE 411 11

GOVERNMENTAL FUND TYPE GENERAL FUND

$

18,750

28,279

93,882

125,126

2,125

5,500

59,122

12,374

2,125

3,180

23,508 39,233 75,053 52,760

42,633 21,336 66,567 138,375 75,807 229,500

$ ===1='=11=5=,2=3=5

See notes to the basic financial statements.

- 19 -

UNCLE REMUS REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2004

NAME
Allen, Linda Baker, Dorothea Baker, Miriam Bombich, Andrew Chatman, Bridget Cooper, Mary Correll, Melanie Crawford, Carolyn Crook, Donna Davis, Darice Davis, Teresa N. Eidson, Brenda Eidson, Gladys Fitch, Chris Green, Betty Green, Louvine Hardy, Diane H. Harrison, Elizabeth Hill, Marian Jarrel, Holly Jennings, Sally Jessup, Dorothy Jones, Lonnette Joslyn, Mauriel Kadhum, Ana King, Janet N. Lowery, Cornelia Lundy, Annie Ruth Mason, Catherine Mason, Patricia Massey, Judy May, Charles McCafferty, Sharon S. McGlauchlen, Jan Meadows, Jeffrey Meeks, Karen Meltz, Victoria Mix, Vivian Juanita Mullins, Timothy Naples, Linda B. Naples, Michael Paul, Suzanne Pirkle, Mary Jean Rary, Kathleen Reid, Stacey D. Richardson, Jackie D. Rigsby, Jim Rigsby, Margaret R. Rogers, Cheryl M. Schaefer, Steve W. Shuman, Robin L. Stamey, Randa A. Stephens, Mary Stewart, Linda L. Thomas, Tamela M. Tuttle, Ruth L. Upham, Lois N. Vetsch, Richard Ward, Gloria Ann West, Penny W. Williams, Myrtice L.

TITLE CATEGORY
Branch Associate Branch Associate Branch Associate Branch Associate Branch Associate Technical Services Assistant Branch Manager Administrative Assistant Branch Associate Branch Associate Branch Associate Branch Associate Branch Associate Bookkeeper Branch Associate Custodian Branch Associate Branch Associate Branch Associate Technical Services Librarian Branch Associate Branch Associate Branch Associate Branch Associate Reference Service Senior Librarian Branch Associate Branch Associate Branch Associate Branch Manager Branch Manager Branch Associate Computer/Tech Service Senior Librarian Branch Associate Technical Services Assistant Branch Associate Branch Manager Branch Associate Branch Manager Custodian Branch Associate Branch Associate Assistant Director Branch Associate Branch Associate Branch Associate Branch Manager Delivery Services Assistant Branch Associate Library Development Senior Librarian Director Acq/Tech Services Associate Branch Associate Custodian Branch Associate Adult/Special Service Senior Librarian Branch Associate Tech Services Senior Librarian Branch Associate Special Services Assistant Branch Associate Approved Substitute

Totals per Report See notes to the basic financial statements.

- 20-

SCHEDULE "5"

SALARIES

TRAVEL

$

683

71

21,624 $

81

5,768

30

451

15,599

44,972

35,200

954

9,067

16

9,302

6,046

2,434

2,044

35,200

190

14,610

41

7,765

1,955

10,460

11,389

51,671

42

1,925

1,552

4,983

10

62,774

183

569

5,515

65

13,093

136

24,121

184

2,035

67,444

415

9,733

44

10,882

6,671

20,986

317

8,109

21,094

131

2,876

1,510

2,853

18

66,453

84

14,255

11,979

24,433

100

9,414

6,843

59,774

211

85,744

980

11,733

10,714

2,708

5,484

61,057

6,152

82,271

286

9,533

287

20,385

9,925

753

$

1,054,805 $

4 646