{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2019-belec-p-btext","title":"Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2019 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2019-06-30"],"dcterms_description":["Financial report for the Central Savannah River Area Regional Educational Service Agency."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia. Department of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Central Savannah River Area Regional Educational Service Agency--Periodicals","Education--Georgia--Auditing--Periodicals","Education--Georgia--Finance--Periodicals"],"dcterms_title":["Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2019 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2019-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2019-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records","audits","financial statements","financial records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY \nDEARING, GEORGIA \nFINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \n \nINDEPENDENT AUDITOR'S REPORT \n \nFINANCIAL \n \nFINANCIAL STATEMENT \nSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NOTES TO THE FINANCIAL STATEMENT \n \nPage \n1 2 \n \n FINANCIAL \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 4-101 Atlanta, Georgia 30334-8400 \n \nIndependent Auditor's Report \n \nThe Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education \nand Executive Director and Members of the Central Savannah River Area Regional Educational Service Agency Board of Control \nReport on the Financial Statements \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Central Savannah River Area Regional Educational Service Agency (RESA) , as of and for the year ended June 30, 2019. \nManagement's Responsibility for the Financial Statements \nManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement is from material misstatement, whether due to fraud or error. \nAuditor's Responsibility \nOur responsibility is to express an opinion on the financial statement 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 financial statement is free from material misstatement. \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the RESA's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the RESA's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. \nEmphasis of Matter \nAs discussed in Note 2 to the financial statement, the Statement of Revenues, Expenditures and Changes in Fund Balance was prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education and is not intended to be a complete presentation of the RESA's assets, liabilities, revenues and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. Our opinion is not modified with respect to this matter. \nRestriction on Use \nOur report is intended solely for the information and use of the RESA's management, the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by any other parties. \nRespectfully submitted, \n \nDecember 17, 2020 \n \nGreg S. Griffin State Auditor \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE \nYEAR ENDED JUNE 30, 2019 \nREVENUES \nState Funds Federal Funds Investment Earnings Miscellaneous \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant \nTotal Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \nFund Balance - Ending \n \nGENERAL FUND \n$ 1,593,665.35 755,011.92 25,874.65 818,955.90 \n3,193,507.82 \n872,315.02 141,542.29 1,570,938.09 228,448.53 \n76,205.21 149,749.33 118,682.17 3,157,880.64 \n35,627.18 1,110,199.96 \n$ 1,145,827.14 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY REPORTING ENTITY \nThe Central Savannah River Area Regional Educational Service Agency (RESA) was created by the General Assembly to provide shared services to improve the effectiveness of educational programs and services of local school systems, to provide instructional programs directly to selected public school systems, and to provide Georgia Learning Resources System services. \nRESAs are neither county nor independent school systems. Rather, they are service agencies, partly funded by the state, created to provide educational and support services to a group of school systems. O.C.G.A. 20-2-270.1 and 20-2-271 enumerates the specific kinds of assistance RESAs must provide to member school systems. Each RESA is governed by a board of control composed of the school superintendent of each member school system, the president or highest administrator of each member postsecondary institution, and a local public or regional library director appointed by the director of the Office of Public Library Services of the Board of Regents of the University System of Georgia. RESAs are subject to the rules of the State Board of Education that govern local school systems except where explicitly stated otherwise. \nRESAs may acquire, lease, purchase, lease purchase, or dispose of real or personal property and may incur debts for those purposes subject to the approval of the board of control. The property will be held in the name of the RESA. RESAs may sell or provide at a reasonable cost goods to Georgia private schools. RESAs also may provide services relating to non-educational areas such as sales and service of audio-visual equipment, sales of office supplies and consumable educational materials. RESAs have wide latitude to identify and provide within their available resources other non-educational services to member school systems. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \nThe accompanying Statement of Revenues, Expenditures and Changes in Fund Balance of the RESA has been prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education. The Statement of Revenues, Expenditures and Changes in Fund Balance is not intended to be a complete presentation of the RESA's assets, liabilities, revenues, and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. The more significant of the RESA's accounting policies are described below. BASIS OF PRESENTATION \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. It accounts for and reports all financial resources. BASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statements. The RESA 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. \nGovernmental 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 RESA 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. Acquisitions under capital leases are reported as other financing sources. \n- 2 - \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \n \nThe RESA 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 restricted and unrestricted resources available to finance the program. It is the RESA's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues. \nNEW ACCOUNTING PRONOUNCEMENT \nIn fiscal year 2019, the RESA adopted GASB Statement No. 83, Certain Asset Retirement Obligations. This statement addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in this statement. The adoption of this statement did not have an impact on the RESA's financial statements. \nDEPRECIATION EXPENSE \n \nDepreciation is computed using the straight-line for all assets, except land, and is used to allocate the actual or estimated historical cost of capital assets over estimated useful lives. Depreciation expense for the year ended June 30, 2019 was $1,790.04 and was charged to maintenance and operation of plant. Capitalization thresholds and estimated useful lives of capital assets are as follows: \n \nCapitalization Policy \n \nEstimated Useful Life \n \nVehicle \n \n$ \n \n5,000.00 \n \n10 years \n \nUSE OF ESTIMATES \nThe preparation of the financial statement in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statement and accompanying notes. Actual results may differ from those estimates. \nNOTE 3: LEASES \nOPERATING LEASES \nThe RESA leases a postage machine and copiers under the provisions of one or more long-term lease agreements classified as operating leases for accounting purposes. Rental expenditures under the terms of the operating leases totaled $4,180.40 and $989.85 for governmental activities and for business-type activities, respectively for the year ended June 30, 2019. The following future minimum lease payments were required under operating leases at June 30, 2019: \nYear Ending \n \n2020 2021 2022 2023 2024 \n \n$ \n \n3,854.40 \n \n3,854.40 \n \n2,462.40 \n \n1,854.00 \n \n1,854.00 \n \nTotal \n \n$ \n \n13,879.20 \n \n- 3 - \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \nNOTE 4: OTHER POST-EMPLOYMENT BENEFITS (OPEB) \nGEORGIA SCHOOL PERSONNEL POST-EMPLOYMENT HEALTH BENEFIT FUND \nPlan Description: Certified teachers and non-certified public school employees of the RESA as defined in 20-2-875 of the Official Code of Georgia Annotated (O.C.G.A.) are provided OPEB through the School OPEB Fund - a cost-sharing multiple-employer defined benefit postemployment healthcare plan, reported as an employee trust fund and administered by a Board of Community Health (Board). Title 20 of the O.C.G.A. assigns the authority to establish and amend the benefit terms of the group health plan to the Board. \nBenefits Provided: The School OPEB Fund provides healthcare benefits for retirees and their dependents due under the group health plan for public school teachers, including librarians, other certified employees of public schools, regional educational service agencies and non-certified public school employees. Retiree medical eligibility is attained when an employee retires and is immediately eligible to draw a retirement annuity from Employees' Retirement System (ERS), Georgia Judicial Retirement System (JRS), Legislative Retirement System (LRS), Teachers Retirement System (TRS) or Public School Employees Retirement System (PSERS). If elected, dependent coverage starts on the same day as retiree coverage. Medicare-eligible retirees are offered Standard and Premium Medicare Advantage plan options. Non-Medicare eligible retiree plan options include Health Reimbursement Arrangement (HRA), Health Maintenance Organization (HMO) and a High Deductible Health Plan (HDHP). The School OPEB Fund also pays for administrative expenses of the fund. By law, no other use of the assets of the School OPEB Fund is permitted. \nContributions: As established by the Board, the School OPEB Fund is substantially funded on a payas-you-go basis; that is, annual cost of providing benefits will be financed in the same year as claims occur. Contributions to the School OPEB Fund from the RESA were $34,030.00 for the year ended June 30, 2019. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 5: RETIREMENT PLANS \nThe RESA participates in a retirement plan administered by the State of Georgia, as further explained below. \nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \nPlan Description: All teachers of the RESA as defined in O.C.G.A 47-3-60 and certain other support personnel as defined by O.C.G.A. 47-3-63 are provided a pension through the Teachers Retirement System of Georgia (TRS). TRS, a cost-sharing multiple-employer defined benefit pension plan, is administered by the TRS Board of Trustees (TRS Board). Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. The Teachers Retirement System of Georgia issues a publicly available separate financial report that can be obtained at www.trsga.com/publications. \nBenefits Provided: TRS provides service retirement, disability retirement, and death benefits. Normal retirement benefits are determined as 2% of the average of the employee's two highest paid consecutive years of service, multiplied by the number of years of creditable service up to 40 years. An employee is eligible for normal service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. Ten years of service is required for disability and death benefits eligibility. Disability benefits are based on the employee's creditable service and compensation up to the time of disability. Death benefits equal the amount that would be payable to the employee's beneficiary had the employee retired on the date of death. Death benefits are based on the employee's creditable service and compensation up to the date of death. \nContributions: Per Title 47 of the O.C.G.A., contribution requirements of active employees and participating employers, as actuarially determined, are established and may be amended by the TRS Board. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees were required to \n- 4 - \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \ncontribute 6.00% of their annual pay during fiscal year 2019. The RESA's contractually required contribution rate for the year ended June 30, 2019 was 20.90% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $191,634.00. NOTE 6: SUBSEQUENT EVENT In December 2019, a strain of coronavirus (COVID-19) began to spread worldwide, resulting in a severe impact to the United States economy in March 2020. The spread of COVID-19 has had a negative impact on virtually all businesses, individuals, and governmental entities. The extent of this impact is uncertain but is expected to have some negative effects on financial operations, however the impact cannot be reasonably estimated at this time. \n- 5 - \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2014-belec-p-btext","title":"Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2014 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2014-06-30"],"dcterms_description":["Financial report for the Central Savannah River Area Regional Educational Service Agency."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia. Department of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Central Savannah River Area Regional Educational Service Agency--Periodicals","Education--Georgia--Auditing--Periodicals","Education--Georgia--Finance--Periodicals"],"dcterms_title":["Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2014 June 30","Central Savannah River Area Regional Educational Service Agency, Savannah, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended 2014 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2014-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2014-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records","audits","financial statements","financial records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY \nSAVANNAH, GEORGIA \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2014 \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \nFebruary 4, 2015 \n \nGene Sullivan, Executive Director Central Savannah River Area Regional Educational Service Agency \nIndependent Accountant's Report on Applying Agreed-Upon Procedures \nLadies and Gentlemen: \nWe have performed the procedures enumerated below, which were agreed to by the Georgia Department of Education, solely to assist you and the Georgia Department of Education in assessing the accuracy of the financial information reported to the Georgia Department of Education for inclusion in the State's Comprehensive Annual Financial Report (CAFR) and Single Audit Report. Central Savannah River Area Regional Educational Service Agency's management is responsible for the financial information reported to the Georgia Department of Education. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the users specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \nThe procedures and the associated findings are as follows: \n1. Review the following balance sheet items reported on the annual financial statement worksheets, as applicable: cash, capital assets, accounts receivable, accounts payable, deferred revenues, lease obligations, and net position. Confirm that these items have adequate supporting documentation and are properly reconciled to the RESA's general ledger. \nWe did not note any exceptions as a result of our procedures. \n2. Obtain the RESA's worksheets for the Statement of Net Position and Statement of Activities, the Governmental Fund Statements, and the Fiduciary Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these worksheets properly supports activity reported in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n3. Obtain the RESA's worksheets for financial statement note information submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation, confirm that note disclosures related to Cash, Investments, Accounts Receivables, Capital Assets, Long Term Debt, and Lease Obligations have been properly reported. \n \n The Accounts Receivable note disclosure information was not properly reported. State Accounts Receivable was overstated by $31,938.96 in the note disclosure. State Accounts Receivable and Local Revenue were also each overstated by $31,938.96 on the financial statements. \n4. Confirm that State Revenue from the Georgia Department of Education has been properly recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n5. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n6. Review the Schedule of Expenditures of Federal Awards. Confirm that the information is properly presented and supported by the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n7. Review the capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete physical equipment inventory is being conducted in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that issues noted during the physical inventory are being properly addressed by management. \nWe did not note any exceptions as a result of our procedures. \n8. Review bank reconciliations during the year under review to ensure that management is preparing them in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that reconciling items are being addressed by management. \nWe did not note any exceptions as a result of our procedures. \n9. Review employee compensation records to ensure the following: \na. All employees reported as the Executive Director and Chief Financial Officer were paid according to approved salary schedules and/or contracts; \nb. The highest paid five (5) employees, in addition to those identified in (a), have approved documentation to support the salary amount paid during the fiscal year; and \nc. All individual salary increases between the prior and current fiscal years that are greater than 10% are supported with approved documentation of the increase. \nWe did not note any exceptions as a result of our procedures. \n10. Select the ten (10) highest individually significant vendor payments expensed during the fiscal year at each RESA and ensure that the expense was properly recorded on the accounting records, the total amounts paid to the vendor were appropriate, and sufficient supporting documentation was available. \nWe did not note any exceptions as a result of our procedures. \n \n These agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully, \n \nGSG:as \n \nGreg S. Griffin State Auditor \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2012-h2013-belec-p-btext","title":"Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2013","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2013-06-30"],"dcterms_description":["Report year covers fiscal year.","Appears to eventually continue: Audit report, Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia ...","Relationship to: Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, financial report for the fiscal year ended ... is unclear. It may continue this title, or it may be issued in its place for some years.","Fiscal year ended June 30, 2013; title from PDF cover (Georgia Government Publications database, viewed August 26, 2022).","Fiscal year ended June 30, 2014 (Georgia Government Publications database, viewed August 26, 2022)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Central Savannah River Area Regional Educational Service Agency--Periodicals","Education--Georgia--Auditing--Periodicals","Education--Georgia--Finance--Periodicals"],"dcterms_title":["Central Savannah River Area Regional Educational Service Agency, Dearing, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2013"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2012-h2013-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bc4-b2012-h2013-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records","audits","financial statements","financial records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY \nDEARING, GEORGIA \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2013 \nGeorgia Department of Audits and Accounts Greg S. Griffin State Auditor \n \n CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \nDecember 4, 2013 \n \nGene Sullivan, Executive Director Central Savannah River Area Regional Educational Service Agency \nIndependent Accountant's Report on Applying Agreed-Upon Procedures \nLadies and Gentlemen: \nWe have performed the procedures enumerated below, which were agreed to by the Georgia Department of Education, solely to assist you and the Georgia Department of Education in assessing the accuracy of the financial information reported to the Georgia Department of Education for inclusion in the State's Comprehensive Annual Financial Report (CAFR) and Single Audit Report. Central Savannah River Area Regional Educational Service Agency's management is responsible for the financial information reported to the Georgia Department of Education. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the users specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \nThe procedures and the associated findings are as follows: \n1. Review the following balance sheet items reported on the annual financial statement worksheets, as applicable: cash, capital assets, accounts receivable, accounts payable, deferred revenues, lease obligations, and net position. Confirm that these items have adequate supporting documentation and are properly reconciled to the RESA's general ledger. We did not note any exceptions as a result of our procedures. \n2. Obtain the RESA's worksheets for the Statement of Net Position and Statement of Activities, the Governmental Fund Statements, and the Fiduciary Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these worksheets properly supports activity reported in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n3. Obtain the RESA's worksheets for financial statement note information submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation, confirm that note disclosures related to Cash, Investments, Accounts Receivables, Capital Assets, Long-Term Debt, and Lease Obligations have been properly reported. \n \n The Capital Assets note disclosure information was not properly reported. Ending balances for Capital Assets (Net) was reported correctly; however, equipment acquisition cost and accumulated depreciation were not presented separately. \n4. Confirm that State Revenue from the Georgia Department of Education has been properly recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n5. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n6. Review the Schedule of Expenditures of Federal Awards. Confirm that the information is properly presented and supported by the RESA's accounting records. \nSpecial Education Grants to States (CFDA 84.027) expenditures were reported on the Schedule of Expenditures of Federal Awards in the amount of $238,859.42; however, expenditures reported on the General Ledger were $258,958.74, resulting in a variance of $20,099.32. An adjustment was proposed and accepted to correct the reporting of the Federal awards. \n7. Review the capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete physical equipment inventory is being conducted in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that issues noted during the physical inventory are being properly addressed by management. \nWe did not note any exceptions as a result of our procedures. \n8. Review bank reconciliations during the year under review to ensure that management is preparing them in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that reconciling items are being addressed by management. \nWe did not note any exceptions as a result of our procedures. \n9. Review employee compensation records to ensure the following: \na. all employees reported as the Executive Director and Chief Financial Officer were paid according to approved salary schedules and/or contracts; \nb. the highest paid five (5) employees, in addition to those identified in (a), have approved documentation to support the salary amount paid during the fiscal year; and \nc. all individual salary increases between the prior and current fiscal years that are greater than 10% are supported with approved documentation of the increase. \nWe did not note any exceptions as a result of our procedures. \n \n 10. Select the ten (10) highest individually significant vendor payments expensed during the fiscal year at each RESA and ensure that the expense was properly recorded on the accounting records, the total amounts paid to the vendor were appropriate, and sufficient supporting documentation was available. \nWe did not note any exceptions as a result of our procedures. \nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \n \nGSG:as \n \nGreg S. Griffin State Auditor \n \n "}],"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":3,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":3}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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