{"response":{"docs":[{"id":"dlg_ggpd_48997271-2023-09-08","title":"Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2022 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2023-09-08"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2022 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_48997271-2023-09-08"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48997271-2023-09-08"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"ANNUAL FINANCIAL REPORT  FISCAL YEAR 2022 \nOconee Regional Educational Service Agency \nTennile, Georgia \nIncluding Independent Auditor's Report \nGreg S. Griffin | State Auditor \n \n Oconee Regional Educational Service Agency \n \nTable of Contents \n \nIndependent Auditor's Report \n \nFinancial Statement \n \nStatement of Revenues, Expenditures and Changes in Fund \n \nBalance \n \n1 \n \nNotes to the Financial Statement \n \n2 \n \n Greg S. Griffin State Auditor \nINDEPENDENT AUDITOR'S REPORT \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 Mr. Eddie Morris, Executive Director and Members of the Oconee Regional Educational Service Agency Board of Control \nOpinion \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Oconee Regional Educational Service Agency (RESA), a component unit of the State of Georgia, as of and for the year ended June 30, 2022. \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the general fund and the related notes of the RESA for the year ended June 30, 2022 in accordance with accounting principles generally accepted in the United States of America. \nBasis for Opinion \nWe conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. \nWe are required to be independent of the RESA, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \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 the 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. \n270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 \n \n Responsibilities of Management for the Financial Statement \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 and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material misstatement, whether due to fraud or error. \nIn preparing the financial statement, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the RESA's ability to continue as a going concern for twelve months beyond the date of the financial statement, including any currently known information that may raise substantial doubt shortly thereafter. \nAuditor's Responsibilities for the Audit of the Financial Statement \nOur objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statement. \nIn performing an audit in accordance with GAAS, we: \n Exercise professional judgment and maintain professional skepticism throughout the audit. \n Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. \n Obtain an understanding of internal control relevant to the audit 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, no such opinion is expressed. \n Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statement. \n Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the RESA's ability to continue as a going concern for a reasonable period of time. \nWe are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. \n \n Restriction on Use Our report is intended solely for the information and use of the RESA's management, members of the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by anyone other than these specified parties. Respectfully submitted, \nGreg S. Griffin State Auditor \nSeptember 8, 2023 \n \n Oconee Regional Educational Service Agency \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2022 \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 \n$ \n \n2,198,841.99 \n \n1,018,106.67 \n \n493.36 \n \n347,231.30 \n \n3,564,673.32 \n \n1,279,026.27 \n \n464,240.53 1,494,421.05 \n123,318.26 50,824.89 \n149,230.49 180,795.92 \n \n3,741,857.41 \n \n(177,184.09) \n \n612,128.67 \n \n$ \n \n434,944.58 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY \nReporting Entity \nThe Oconee Regional Educational Service Agency (RESA), a component unit of the State of Georgia 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 local 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. Official Code of Georgia Annotated (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, 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 latitude to identify and provide within their available resources other non-educational services to member school systems. \nNOTE 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. \nBasis of Presentation \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. \nBasis of Accounting \nThe basis of accounting determines when transactions are reported on the financial statement. 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 selfbalancing set of accounts. \n- 2 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \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 certain revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. The RESA considers intergovernmental revenues to be available if they are collected within 120 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. \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 2022, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. The primary objective of this statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of government's financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The adoption of this statement did not have an impact on the RESA's financial statement. \nDepreciation Expense \nThe RESA does not have any depreciation expense. \nAmortization Expense \nThe RESA does not have any amortization expense. \nUse of Estimates \nThe preparation of the financial statements 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 statements and accompanying notes. Actual results may differ from those estimates. \nNOTE 3: 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 post-employment 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. Information about the OPEB plan is available in the Annual Comprehensive Financial Report, which is publicly available at https://sao.georgia.gov/statewide-reporting/acfr. \n- 3 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \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 $50,855.00 for the year ended June 30, 2022. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 4: RETIREMENT PLANS \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 contribute 6.00% of their annual pay during fiscal year 2022. The RESA's contractually required contribution rate for the year ended June 30, 2022, was 19.81% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $303,886.78 from the RESA. \n- 4 - \n \n "},{"id":"dlg_ggpd_48997271-2022-09-12","title":"Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2021 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2022-09-12"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2021 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_48997271-2022-09-12"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48997271-2022-09-12"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"FINANCIAL REPORT  FOR THE FISCAL YEAR E N D E D J U N E 3 0 , 2021 \nOconee Regional Educational Service Agency \nTennile, Georgia \nIncluding Independent Auditor's Report \nGreg S. Griffin | State Auditor Kristina A. Turner | Deputy State Auditor \n \n Oconee Regional Educational Service Agency \n \nTable of Contents Independent Auditor's Report \n \nFinancial Statement \n \nStatement of Revenues, Expenditures and Changes in Fund \n \nBalance \n \n1 \n \nNotes to the Financial Statement \n \n2 \n \n Greg S. Griffin State Auditor \nINDEPENDENT AUDITOR'S REPORT \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 Mr. Eddie Morris, Executive Director and Members of the Oconee Regional Educational Service Agency Board of Control \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Oconee Regional Educational Service Agency (RESA), a component unit of the State of Georgia, as of and for the year ended June 30, 2021. \nManagement's Responsibility for the Financial Statement \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 that is free 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. \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the general fund and the related notes for the year ended June 30, 2021 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 the 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, members of the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \nGreg S. Griffin State Auditor \nSeptember 12, 2022 \n \n Oconee Regional Educational Service Agency \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2021 \n \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 Total Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \nFund Balance - Ending \n \nGENERAL FUND \n \n$ \n \n2,146,032.77 \n \n974,261.08 \n \n570.35 \n \n364,459.60 \n \n3,485,323.80 \n \n1,328,703.76 \n \n347,084.83 1,414,225.46 \n118,120.71 3,927.54 144,835.65 179,311.19 3,536,209.14 \n \n(50,885.34) \n \n663,014.01 \n \n$ \n \n612,128.67 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY \nREPORTING ENTITY \nThe Oconee Regional Educational Service Agency (RESA), a component unit of the State of Georgia 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 local 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. Official Code of Georgia Annotated (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 latitude to identify and provide within their available resources other non-educational services to member school systems. \nNOTE 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. \nBASIS OF PRESENTATION \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. \nBASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statement. 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 selfbalancing set of accounts. \n- 2 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \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. The 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 Pronouncements \nIn fiscal year 2021, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 84, Fiduciary Activities. This statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. An activity meeting the criteria should be reported in a fiduciary fund. Governments with activities meeting the criteria should present a statement of fiduciary net position and a statement of changes in fiduciary net position. The adoption of this statement did not have an impact on the RESA's financial statement. In fiscal year 2021, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 90, Majority Equity Interests. It defines a majority equity interest and specifies that majority equity interest in a legal separate organization should be reported as an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value. The adoption of this statement did not have an impact on the RESA's financial statement. \nDepreciation Expense \nThe RESA does not have any capital assets. \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. \n- 3 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nNOTE 3: LEASES \nOperating Leases \nThe RESA leases copiers and postage meter 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 $6,275.64 for the general fund for the year ended June 30, 2021. The following future minimum lease payments were required under operating leases at June 30, 2021: \nYear Ending \n \n2022 2023 2024 2025 \n \n$ \n \n6,275.64 \n \n6,275.64 \n \n619.56 \n \n515.90 \n \nTotal \n \n$ \n \n13,686.74 \n \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 post-employment 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. Information about the OPEB plan is available in the Annual Comprehensive Financial Report, which is publicly available at http://sao.georgia.gov/statewide-reporting/acfr. \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 publicschool 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. \n \n- 4 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \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 $51,233.00 for the year ended June 30, 2021. Active employees are not required to contribute to the School OPEB Fund. NOTE 5: RETIREMENT PLANS TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) Plan 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. Benefits 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. Contributions: 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 contribute 6.00% of their annual pay during fiscal year 2021. The RESA's contractually required contribution rate for the year ended June 30, 2021 was 19.06% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $279,905.99 from the RESA. \n- 5 - \n \n "},{"id":"dlg_ggpd_48997271-2021-06-24","title":"Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2020 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2021-06-24"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2020 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_48997271-2021-06-24"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48997271-2021-06-24"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \nTENNILE, GEORGIA \nFINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 \n(Including Independent Auditor's Report) \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nFINANCIAL REPORT INDEPENDENT AUDITOR'S REPORT \nFINANCIAL STATEMENT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NOTES TO THE FINANCIAL STATEMENT \n \nPage \n1 2 \n \n (This page left intentionally blank) \n \n FINANCIAL REPORT \n \n (This page left intentionally blank) \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 Oconee Regional Educational Service Agency Board of Control \nReport on the Financial Statement \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Oconee Regional Educational Service Agency (RESA), as of and for the year ended June 30, 2020. \nManagement's Responsibility for the Financial Statement \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 that is free 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. \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n \n (This page left intentionally blank) \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the general fund, for the year ended June 30, 2020 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 \nJune 24, 2021 \n \nGreg S. Griffin State Auditor \n \n (This page left intentionally blank) \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \n \n (This page left intentionally blank) \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2020 \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 Student Transportation Services \nTotal Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \nFund Balance - Ending \n \nGENERAL FUND \n \n$ \n \n2,157,768.28 \n \n737,748.38 \n \n1,168.40 \n \n576,987.38 \n \n3,473,672.44 \n \n1,043,349.81 \n318,168.53 1,536,182.23 \n118,322.26 13,498.00 \n146,522.94 136,936.92 \n14,641.60 \n3,327,622.29 \n146,050.15 \n516,963.86 \n \n$ \n \n663,014.01 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY \nREPORTING ENTITY \nThe Oconee 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 local 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. Official Code of Georgia Annotated (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 latitude to identify and provide within their available resources other non-educational services to member school systems. \nNOTE 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. \nBASIS 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. \nBASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statement. 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 OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \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 2020, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The primary objective of this statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in statements and Implementation Guides that first became effective or are scheduled to become effective for period beginning after June 15, 2018, and later. \nDEPRECIATION EXPENSE \nThe RESA does not have any capital assets. \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 copiers and postage machines 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 $6,127.08 for the general fund for the year ended June 30, 2020. The following future minimum lease payments were required under operating leases at June 30, 2020: \nYear Ending \n \n2021 2022 2023 \n \n$ \n \n6,127.08 \n \n6,127.08 \n \n6,127.08 \n \nTotal \n \n$ \n \n18,381.24 \n \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 \n- 3 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \nPublic 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. Contributions: 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 $53,124.00 for the year ended June 30, 2020. Active employees are not required to contribute to the School OPEB Fund. NOTE 5: RETIREMENT PLANS The RESA participates in a retirement plan administered by the State of Georgia, as further explained below. TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) Plan 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. Benefits P rovided: 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. Contributions: 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 contribute 6.00% of their annual pay during fiscal year 2020. The RESA's contractually required contribution rate for the year ended June 30, 2020 was 21.14% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $315,059.51 from the RESA. \n- 4 - \n \n "},{"id":"dlg_ggpd_48997271-2015-02-05","title":"Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended 2014 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2015-02-05"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, 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_48997271-2015-02-05"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48997271-2015-02-05"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \nTENNILLE, GEORGIA \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2014 \n \n OCONEE 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 5, 2015 \n \nDr. Hayward Cordy, Executive Director Oconee 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. Oconee 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. \nWe did not note any exceptions as a result of our procedures. \n \n 4. 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-bo4-b2012-h2013-belec-p-btext","title":"Oconee Regional Educational Service Agency, Tennille, 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."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2013-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Oconee Regional Educational Service Agency, Tennille, 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-bo4-b2012-h2013-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-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"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \nTENNILLE, 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 OCONEE 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 \nJanuary 13, 2014 \n \nDr. Hayward Cordy, Executive Director Oconee 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. Oconee 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. \nWe did not note any exceptions as a result of our procedures. \n \n  4. Confirm that State and Federal 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. \nCorrections were proposed and accepted to the Schedule of Expenditures of Federal Awards to properly report the pass-through agency of the Title I Grants to Local Educational Agencies (84.010) grant, the Special Education Grants to States (84.027) grant, and the Mathematics and Science Partnerships (84.366) grant. \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-bo4-b2003-h2004","title":"Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2004-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004"],"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-bo4-b2003-h2004"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2003-h2004"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"STATE OF GEORGIA \nDEPARTMENT OF AUDITS AND ACCOUNTS \nRussell W. Hinton State Auditor \nMANAGEMENT REPORT OCONEE REGIONAL \nEDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \nYEAR ENDED JUNE 30, 2004 \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- \n \nLETTER OF TRANSMITTAL \n \nSELECTED FINANCIAL INFORMATION \n \nEXHIBITS \n \nA BALANCE SHEET \n \nGOVERNMENTAL FUND \n \n1 \n \nB SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES \n \nIN FUND BALANCES \n \nGOVERNMENTAL FUND \n \n2 \n \nC SCHEDULE OF SALARIES AND TRAVEL \n \n3 \n \n DEPARTMENT OF AUDITS AND ACCOUNTS \n \n254 Washington Street, S.W., Suite 214 \n \nRussELL W. HINTON \nSTATE AUDITOR (404) 656-2174 \n \nAtlanta, Georgia 30334-8400 \n \nFebruary 8, 2005 \nHonorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Oconee Regional Educational Service Agency Board of Control \nLadies and Gentlemen: \nAs part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2004, we have performed certain audit procedures at the Oconee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Oconee Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996. \nThis Management Report contains information pertinent to the financial and compliance activities of the Oconee Regional Educational Service Agency as of and for the year ended June 30, 2004. The particular information provided is enumerated in the Table of Contents. \nThis report is intended solely for the information and use of management of the State of Georgia and members of the Board and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \n \nRussell W. Hinton State Auditor \n \nRWH:pjm \n \n SELECTED FINANCIAL INFORMATION \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET \nGOVERNMENTAL FUND JUNE 30, 2004 \n \nEXHIBIT\"A\" \n \nASSETS Cash and Cash Equivalents Other Receivables Inventories \nTotal Assets \nLIABILmES AND FUND BALANCES Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Total Liabilities Fund Balance: Reserved for Inventories Unreserved, Undesignated Total Fund Balance \nTotal Liabilities and Fund Balance \n \n$ \n \n459,387.24 \n \n108,899.71 \n \n102,391.35 \n \n$ \n \n670,678.30 \n \n$ \n \n23,192.18 \n \n10,475.26 \n \n$ \n \n33,667.44 \n \n$ \n \n102,391.35 \n \n534,619.51 \n \n$ \n \n637,010.86 \n \n$ \n \n670,678.30 \n \n-1- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \n \nEXHIBIT\"B\" \n \nSCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \n \nGOVERNMENTAL FUND \n \nYEAR ENDED JUNE 30, 2004 \n \nREVENUES \nGrants from Department of Education Intergovernmental - Federal Intergovernmental - other Sales and Services Interest and Other Investment Income Other \nTotal Revenues \nEXPENDITURES \nCurrent: Education \nExcess of Revenues over (under} Expenditures \nFUND BALANCE - JULY 1 \nFUND BALANCE - JUNE 30 \n \n$ \n \n1,618,845.00 \n \n388,482.80 \n \n147,363.41 \n \n291,524.57 \n \n1,953.09 \n \n627,151.23 \n \n$ \n \n3,075,320.10 \n \n3,189,406.75 \n \n$ \n \n-114,086.65 \n \n751,097.51 \n \n$ \n \n637,010.86 \n \n-2- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nALGARIN.THOMAS R ALLEN.MELISSA R AMMONS-WARREN.REBECCA BARNES.DONNA D BECK,MARILYN S BLOUNT,LEE ANN SPEIGNER BRANTLEY,DOROTHY JEAN BRINSON.FRIEDA P BRINSON.MELISSA C BRUNDAGE,CATRESHIA CAINE CARNAHAN.BETTE H CARRIERE.LINDA G CLARK.SUSAN S COLEMAN.AMY J COLLINS.CLAUDIA B CUMMINGS.EARTHA T DAVIS,ERIN M DAVIS.SHERYL A DEADWYLER.ASHLEY TRUESDA DUNN.MATTHEW JASON DURDEN.CAROLYN A DURDEN,JOSH A EDWARDS.MYRTICE FEARS,LOUISE D FORD.CLAIRE M HALL.ALEXIS HANCOCK.PAMELA J HARDIE.DEBORAH S HARRISON.THOMAS BJR HATCHELL,ANN J HICKS.GENEVA 0 HUMPHREY.HUGH DUANNE HUNTER.ROBIN LEIGH JANES.DOROTHY S JOHNSON,DIXIE MELODY JOHNSON.SHARON L JOINER.LINDA B KASPER,VIRGINIA M LANIER,KEITH A LINDSEY.VICKIE T MAHONEY.CATHLEEN A MARTIN,MARY S MASON,PAMELA L MCDOWELL,FELICA MEDLEY,DONALD R MEHLER.JASON J MORGAN.PAMELA ODUM MORRISON,R KEITH MOSLEY.ANNIE J \n \nPublic Relations Personnel \n \n$ \n \nIS Personnel - Other Support \n \nPsycho-Educational Teacher \n \nPsych-Ed Parapro/Teacher Aide \n \nInstructional Supervisor \n \nPsycho-Educational Teacher \n \nSubstitute Teacher \n \nFinance/Business Personnel \n \nOccupational Therapist (OT) \n \nPsycho-Ed Social Worker \n \nPsycho-Educational Teacher \n \nPsycho-Educational Teacher \n \nSchool Improvement Specialist \n \nSupport Serv Secretary/Clerk \n \nPsych-Ed Parapro/Teacher Aide \n \nFinance/Business Personnel \n \nPsycho-Educational Teacher \n \nPsycho-Educational Teacher \n \nPsycho-Educational Teacher \n \nOccupational Therapist (OT) \n \nPsych-Ed Parapro/Teacher Aide \n \nIS Personnel - Maintenance \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nAudiologist \n \nPsycho-Ed Spec Ed Specialist \n \nPsych-Ed Parapro/Teacher Aide \n \nPsych-Ed Parapro/Teacher Aide \n \nInstructional Supervisor \n \nInstructional Supervisor \n \nSubstitute Teacher \n \nMaintenance Personnel \n \nPsych-Ed Parapro/Teacher Aide \n \nPsycho-Ed School Sec/Clerk \n \nPsycho-Ed School Sec/Clerk \n \nPsych-Ed Parapro/Teacher Aide \n \nSupport Serv Secretary/Clerk \n \nSchool Improvement Specialist \n \nSubstitute Teacher \n \nInstructional Supervisor \n \nOccupational Therapist (OT) \n \nPsych-Ed Parapro/Teacher Aide \n \nOccupational Therapist (OT) \n \nSubstitute Teacher \n \nMaintenance Personnel \n \nPhysical Therapist (PT) \n \nPsycho-Ed School Sec/Clerk \n \nOccupational Therapist (OT) \n \nPsych-Ed Parapro/Teacher Aide \n \n38,066.49 36,248.04 $ 27,667.50 12,679.00 31,802.04 31,055.44 2,762.50 44,634.00 33,750.00 37,234.64 45,097.34 42,773.64 78,000.00 18,636.00 12,969.54 29,625.96 28,077.65 38,300.48 \n5,830.00 11,534.52 13,470.34 12,004.92 \n7,413.25 1,150.00 47,245.00 35,609.39 7,229.96 13,142.04 6,148.34 45,584.77 1,007.50 36,248.04 26,099.55 25,736.04 18,684.00 12,062.94 30,515.04 69,797.04 5,359.25 32,112.10 37,125.00 11,282.00 7,500.00 \n183.75 45,281.04 35,105.95 17,612.04 53,091.37 24,689.04 \n \n259.56 46.76 590.80 137.00 321.56 397.98 1,525.72 102.08 3,087.02 316.40 \n118.00 198.46 \n1,656.42 \n387.96 \n2,066.67 \n1,646.68 332.04 262.41 \n3,596.68 2,931.85 \n66.64 \n36.96 \n546.61 644.56 \n \n-3 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \nMOSS.SARAH J ODOM.ALEXANDER OLIVER.JANE L OWEN.ALICE I PROSSER.DAN RAY,MARYAD REEVES.DENISE R ROBINSON.AMANDA H RUTLEDGE,CYNTHIA T SKAGGS.LOUISE W SMITH.CAROL SPIVEY.DARREN J SPRAYBERRY.ANITA C STRICKLAND.MICHAEL C SWINT.MARION TALCOTT.AMIE MCSWAIN THOMPSON.CRYSTAL F TICHENOR,CAYLEN A TOOLE.AMBER DELYNN VINSON.PAULA B WALKER.MARY W WARREN.CATHERINE WASHINGTON.RANDELL MAURI WATKINS.PAULINE R WHITAKER.CAROLYN VEASLEY WOLF.PATRICIA J \nAccruals June 30, 2003 June 30, 2004 \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nPsych-Ed Parapro/Teacher Aide $ Custodial Personnel Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Warehouseman Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed Social Worker Planning/Evaluation Personnel Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Instructional Supervisor Psycho-Educational Teacher Warehouseman Physical Therapist (PT) Substitute Teacher Instructional Supervisor Occupational Therapist (OT) Occupational Therapist (OT) School Improvement Specialist Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Support Serv Secretary/Clerk Director of Psycho-Ed Prog \n \n15,360.00 18,067.20 $ 12,389.04 42,130.00 22,920.00 6,616.84 10,953.50 27,658.77 41,720.00 51,487.08 \n1,516.00 24,436.06 \n5,028.73 4,442.94 16,707.00 6,798.26 \n97.50 70,260.96 44,058.94 13,215.60 14,282.02 12,376.24 14,699.20 44,284.18 35,297.04 62,325.00 \n \n17.64 18.48 \n97.16 2,878.60 \n58.24 \n2,316.97 131.88 202.89 36.96 \n1,988.18 \n \n$ 1,904,362.58 $ 29,023.82 \n \n-18,950.70 10,475.26 \n \n$ 1,895,887.14 $ 29,023.82 \n \n-4- \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2002-h2003","title":"Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2003","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2003-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2003"],"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-bo4-b2002-h2003"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2002-h2003"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":null},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2001-h2002","title":"Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2002-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002"],"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-bo4-b2001-h2002"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2001-h2002"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"', \"\"~'! \n' \n'' \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- \nLETTER OF TRANSMITTAL SECTION I \nSELECTED FINANCIAL INFORMATION EXHIBITS \nA COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-SUDGET AND ACTUAL \nB SCHEDULE OF SALARIES AND TRAVEL \n \nPage \n1 2 \n \nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \nSECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \n \n DEPARTMENT OF AUDITS AND ACCOUNTS \n \n254 Washington Street, SW., Swtc 214 \n \nRusstLL W. Hi,,ro,. \nSTATEAt'DITOR (40-4) 6Sti-217A \n \nAtlanta, Georgia 30334-8400 \n \nFebruary 21, 2003 \nHonorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the state Board of Education \nand Director and Members of the Oconee Regional Educational Service Agency Board of Control \nLadies and Gentlemen \nAs part of our audit of the baSJc financial statements of the State of Georgia presented In the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audrt Act Amendments, as of and for the year ended June 30, 2002, we have perfonned certain audit procedures at the Oconee Regional Educational SeMce Agency Accordingly, the finanaal statements and compliance ac:tJvrties of the Oconee Regional Educallonal SeMce Agency were examined to the extent necessary In order to express an opm1on as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audrt Act Amendments of 1996 \nThis Management Report contains infonnallon pertinent to the financial and compliance acllvrties of the Oconee Regional Educetlonal SeMce Agency as of and for the year ended June 30, 2002 The particular mfonnallon provided IS enumerated In the Table of Contents \nThis report 1s intended solely for the infonnatlon and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties \nRespectfully submrtted, \n \nRWH rdf \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \n \nEXHIBIT \"A\" \n \nCOMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES \n \nBUDGET AND ACTUAL YEAR ENDED JUNE 30. 2002 \n \nREVENUES \nSta'.e Funds Federal Funds Other Fa.Ida \nTCDIRevenues \n-S:PFNPIII !BES eune .. SuppatSeMCeS Pul)II Services Improvement of ml:ructlonal Servlces GeMfl!II Adrnnlllrabon School Admruld:nrtJon SU.neu ~ration Maintenance and Operation al P1ant Ce.ntnll Support SeTvtces Other Support SeMCft \nTotal Expenditures \nExcea oT Revenues OYer (ISlder) Expend4lftl \nOTHER EII\\IANCt:lG SOYBQ:S /USES) \nOlher\u0026u'ces \nOther uus \nTotal other Finanang Sourcn (UMI) Excas of Revllrlues and Other Financing Souron \nover (under) Expendina-a and Dthm' FLN1nang lJael \nBJNP FW ANGE JUI Y 1 W11 \nEl IND RAJ MICE UINF 30 200, \n, _.. SUMMARY Of Blf:O fW MICE Reserved Sick and Per.orm! Lel!IY@ \nUnrese,ved Un~nated \n \nBUDGET \n \nACTUAL, \n \ns 1696976 00 S 1 742 667 88 \n \n256189 00 \n \n346 940 49 \n \n435 852 00 \n \n453 '1144 66 \n \ns \n \n2 389 017 00 S \n \n2 543053 03 \n \ns \n \n880 207 00 S \n \n903 849 81 \n \n339 24000 643 584 00 139MOOO \n7153000 15141500 312 262 00 32 572 00 35 427 00 \n \n'1118 ~BO 43 \n648 23'1 59 138 '491 38 7377099 143635 03 297 724 76 37 24062 35 269 97 \n \ns ;?; 606 087 00 S ;?; 696 797 58 \n \ns \n \n-217 07000 S \n \n-1537-\"~ \n \ns \n \n65 000 00 \n \n-65 000 00 \n \ns \n \n000 \n \ns \n \n217 07000 S \n \n153 744 M \n \n825118 31 \n \n824 \"'30 57 \n \n-132608 93 \n \ns \n \n608 048 31 $ \n \n538077 09 \n \ns \n \n7468051 \n \n160002 \n \ns \n \n76280 53 \n \n461 796 56 \n \ns _ _53=8:.:,0\"-TT'-\"09\u003e \n \n-1- \n \n OCONEE REGIONAL EDUCATlONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002 \n \nEXHIBIT\"B\" \n \n\u0026Mia \nBARNES, DONNA D BECK, MARILYN S BLOUNT LEE ANN SPEIGl'ER BOWMAN, USA DAWN BRINSON, FRIEDA P BURCH, JAMES H CAINE CATRESHlA L CARNAHAN, BETTE H CARRIERE, LINDA G \nCARTER. VERONlCA A \nCARTWRIGHT, TIMOTHY J COUNTS, HEATIER M DAVIS SHERYL A DEADWYLER, ASHLEY lRUESDA DURDEN, CAROLYN A DURDEN JOSH A EDWARDS, MYRTICE FEARS LOUISE 0 HALL, ALEXIS HANCOCK, PAMELA J HARDIE, DEBORAH S HARRISON, THCMAS BJR HATCHELL, ANN J HUGHEY, GERALD BRETT HUMPHREY, HUGH DUAN-E HUNTER ROBIN LEIGH JANES DOROTHY S JOHNSON, CHRISTIE COLDITZ JOHNSON, DIXIE MELODY JOHNSON, SHARON L KASPER, VIRGINIA M LANGO, JERMAINE L MARKS, CONi'I\\E DIANE MARKS, KORUNN MARTIN MARY S MASON, PAMELA L MATHS, USA M MCCORD, USA M MEDLEY, DONALD R MOORE, MIC11.LE Y MORGAN, PAMELA ODUM MOSLEY, ANNIE J MOSS, SARAH J ODOM, ALEXAIOER OLIVER, JANE L PRICE UNDAB PROSSER, DAN RAKESTRAW, MELISSA KAY RAY,MARYAD RAYFORD,BEVERLYJEAN REEVES, DENISE R RICH, BR1AN K ROB1NSON AMANDA H RUTLEDGE, CYNTHJA T SCOTT, MAUREEN SCOTT, PAMELA SELF, KATH\u003cYN SKAGGS, LO'-'SE W SMITH, EARTHA T STEVENS, SHJRLEY J STONE, BERNICE SWINT, MARION THCMAS, TAMMY TICHENOR, CAYLEN A WALKER, JADA N WALKER MICHAEL WALKER TOMEKO \n \nTITI.E CATEGORY \nPoyct,.Ed Porapro/Teacher Aodo lnstrucbonal Supervlsor Psycho-Educational Teacher Psyct,o.Educlbonal TeachM Flnanee/BUSIMSS Permnnel Sub:stJtuteTNCher \nPsycho-Ed Social Worker \nPsycho--Educatlonal Te  cher Paycho-Educ:abonal Teacher Instruc:bonal Supervisor Custocial Persorv.l Psycho-E-nal Teacher Psyeho-,Educattonal Teacher Psycho-E-..nal Teacher Psych-Ed Parapro/Teacher Aidt IS Personnel - Maintenance Substitute Tuchllr SubstrtlQ Ttadler Psycho-Ed Spoc Ed Spoclal\\sl Psyot.Ed Porapro/Teacher Aide F'sy\u003c:t.Ed f'11rapro/THchor Arcle Instructional SupeMSOf Instructional Supervisor Psycho-Eclleatlonal Tuchor \nMalrnnance Personnel Psych-Ed Po'\"pn,/Teacher Aide \nPsycho-Ed School Sec/Clerk Psycho-E- THchor Psycho-Ed School Sec/Clerk Psych-Ed Parapro/T acher Aide \ns - . . . Instructional S~rvlsor Tuc:her Psyct.Ed Po'\"pn,/Tuchor Aide Subs11hn T Psyct.Ed Po'\"pn,/Tuchor Aldo ~ Therapist Psyot.Ed Porapro/Teacher Aide Psycho-Educebonal Teaehw \nMai:rtenllnc. Personnel \n~ Theropl,t Psycho-Ed School Sec/Clerk \n5-Psyol\u003eEd Porapro/Tncher AJcle \nPsych-Ed Porapro/Tucher Aldo Custodial Penomel Psyot,.Ed f'11'\"!'ro/TeacheT AJcle \nS.rv Secretary/Clerk \nWarehouseman IS Persomel - other Support \nPsycho-Educational Tucher Psyoho-Educollonal Teacher Psych-Ed Parap,o/Teac:t. Aide Maintenance Pawmel ?3ycho-Ed Social Wort\u003cer Plannlng/Evatuatlon PersoMel Substitute Teacher SubstmJte Teacher SubstJtlJ:e Teacher Paycho-,Educabonal Teacher \nF1nance/BUSfflNS P.rsonnel Psych-Ed Po'\"pn,/Teacher AJcle Substitute Teacher \nW r9hou,eman \nSubstltli: Tac.her Instructional St4)8rvlsor Poyct,.Ed Poropn,/Teacher AJcle RESAOnctor Psych-Ed Porapro/Teacher Aide \n- 2- \n \nSALARIES \n \n$ \n \n11,151 30 \n \n30,882 IXl $ \n \n24 166 99 \n \n6 142 16 \n \n42 200 04 \n \n4 410 00 \n \n29,171 84 \n \n3606218 \n \n38 42000 \n \n53 349 04 \n \n285 IXl \n \n4,526 00 \n \n29,596 82 \n \n32,328 96 \n \n12,596 86 \n \n12,004 92 \n \n9,841 63 \n \n100 00 \n \n47,136 20 \n \n13,809n \n \n10 444 64 \n24 221 n \n \n59,993 37 \n \n42,861 48 \n \n34 085 04 \n \n28,104 10 \n \n24 20004 \n \n10,549 30 \n \n17,058 IXl \n \n9,845 38 \n \n67,686 00 \n \n55736 \n \n2,307 00 \n \n2,100 00 \n \n4,702\"16 \n \n40,235 52 \n \n3,498 24 \n \n3,906 26 \n \n43 919 04 \n \n43,61000 \n \n16,on 96 \n \n22,875 30 \n \n14 9'6 29 \n \n15,935 85 \n \n11,52866 \n \n28,692 96 \n \n21,552 IXl \n \n24 165 CIJ \n \n36,480 85 \n \n6 369 34 \n \n9 782.76 \n \n26,280 11 \n \n25,043 59 \n \n31,76000 \n \n225 00 \n \n351 00 \n \n1,16350 \n \n5109966 \n \n27,047 04 \n \n3,629 50 \n \n4,826 25 \n \n15,710 04 \n \n1,001 00 \n \n61,813 42 \n \n11,004 84 \n \n101,586 24 \n \n11,068 82 \n \nTRAVEL 1,1nn 31 08 95996 2 389 48 5488 3,629 40 170TT 8484 1,429 59 36820 \n5,547 52 1,91791 \n10752 5,17580 \n47544 \n13788 364 28 200 52 \n109 76 2 171 22 \n12208 \n3,956 84 5 363 21 \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 \n \nEXHIBIT \"8\" \n \n~ \nWARREN, CATHERINE WASHINGTON, Cl.AUDIA WASHINGTOO RANDELL WATKINS, PALUNE R WHIPPLE, QUEEN ELIZABETH WHITAKER, CAROLYN VEASLEY WIWAMS GERTRUDE WOLF, PATRICIA J \nAccrual\u003e June 30, 2001 June 30, 2002 \n \nTID--E CATEGORY \nPsych-Ed Parapro!Tacher Aide Psych-Ed Pa.raproITeacher Aide Psych-Ed Parapro/THcher Alde Psycho-E.ducatlOl\"lal Teacher Subsbtute Teacher Support Serv Secretary/Clerk Substltul:e Teach er Director of Psycho-Ed Prog \n \nSALARIES \n \n$ \n \n1343790 \n \n11,929 27 \n \n13,745 20 \n \n4173794 $ \n \n2 941 25 \n \n32,083 64 \n \n66950 \n \n57 756 96 \n \n$ 1,668,591 20 $ \n \n-13,010 26 21 138 9l \n \nTRAVEL \n28670 235 64 2 454 62 38,932 86 191 80 \n \n$ 1 676 719 84 $ \n \n39 124 86 \n \n-3- \n \n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE \nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2002 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-8664-00-01 FS-8664-01-01 \n \nFurther Action Not Warranted Unresolved - See Corrective Action/Responses \n \nCORRECTIVE ACTION/RESPONSES \n \nGENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number FS-8664-01-01 \n \nThe management of a General Fixed Assets Account Group 1s not an accessible accounting procedure at the present time due to this function being inoperative in our accounting system that 1s provided and maintained by the Georgia Department of Education (GDOE) With future upgrades to our system this should be a feasible accounting function that would bring our accounting procedures into conforrmty with Generally Accepted Accounting Principles However, Oconee Regional Educational Service Agency (RESA) does have an inventory procedure in place to be accountable for all equipment owned by the Agency which includes date acquired, acqu1s1t1on cost, location, and descnpt1on \n \nDate of Implementation Upon receipt of an update to the PC Genesis accounting software maintained by GDOE and/or the acqu1srt1on of a new accounting software package \n \n- I- \n \n SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2002 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CAPITAL ASSETS Failure to Maintain Capital Assets Finding Control Number FS-8664-02-01 The Oconee Regional Educational Service Agency did not maintain capital assets wrthm the formal accounting records This cond1t1on results m the financial statements of the Agency being incomplete and not m accordance wrth generally accepted accounting pnnc1ples Appropnate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of capital assets The records should include an inventory of capital assets owned by the Agency and should include, but may not be hm1ted to, date acquired, acquIsItIon cost, estimated replacement cost, location and description Detailed records should be maintained of all add1t1ons and deletions to capital assets \n I  \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2000-h2001","title":"Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2001-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001"],"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-bo4-b2000-h2001"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b2000-h2001"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":" \no \n000000 00 \n1776 \nMANAGEMENT REPORT OCONEE REGIONAL \nEDUCATIONAL SERVICE AGENCY \nAN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \nYEAR ENDED JUNE 30, 200 I \nRussell W. Hinton State Auditor \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY \n \n- \n \nMANAGEMENT REPORT \n \n-TABLEOFCONTENTS- \n \nLETTER OF TRANSMITTAL \n \nSECTION I \n \nSELECTED FINANCIAL INFORMATION \n \nEXHIDITS \nA COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS \nB SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL \n \nPage \n1 2 3 4 5 \n \nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \nSECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \n \n RUSSELL W. HINTON \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n254 Washington Street. S.W.. Suite 214 Atlanta. Georgia 30334-X400 \nDecember 6, 2001 \n \nHonorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Oconee Regional Educational Service Agency Board of Control \nLadies and Gentlemen: \nAs part ofour audit ofthe general purpose financial statements ofthe State ofGeorgia presented in \nthe State ofGeorgia Comprehensive Annual Financial Report and the issuance ofaState o/Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year \nended June 30, 2001, we have performed certain audit procedures at the Oconee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Oconee Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the \nState of Georgia Comprehensive Annual Financial Report and to issue reports on compliance and \ninternal control as required by the Single Audit Act Amendments of 1996. \nThis Management Report contains information pertinent to the financial and compliance activities of the Oconee Regional Educational Service Agency as of and for the year ended June 30, 2001. The particular information provided is enumerated in the Table of Contents. \nThis report is intended solely for the information and use of management of the Oconee Regional Educational Service Agency and members of the Board and is not intended to be and should r.ot be used by anyone other than these specified parties. \nRespectfully submitted, \n \nRWH:gp \n \nRus ell W. Hinton State Auditor \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \nBUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS \nYEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"An \n \nGENERAL FUND \n \nBUDGET \n \nACTUAL \n \nREVENUES \n \nState Funds Federal Funds Other Funds \n \n$ 601,166.00 $ 637,887.92 \n \n100,000.00 \n \n344,931.00 \n \n486,543.71 \n \nTotal Revenues \n \n. $ 1,046,097.00 $ 1,124,431.63 \n \nEXPENDITURES \n \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services \n \n$ 174,707.39 \n \n$ 733,247.00 \n \n552,435.28 \n \n83,216.00 \n \n76,334.70 \n \n113,552.00 242,365.00 \n7,735.00 34,747.00 \n \n118,154.30 212,380.90 \n2,512.88 35,121.76 \n \nTotal Expenditures \n \n$ 1,214,862.00 $ 1,171,647.21 \n \nExcess of Revenues over (under) Expenditures \n \n$ -168l65.00 $ -47,215.58 \n \nOTHER FINANCING SOURCES (USES) \n \nOther Sources Other Uses \n \n$ 65,000.00 \n-65,000.00 \n \nTotal Other Financing Sources (Uses) \n \n$ \n \n0.00 \n \nExcess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $ -168,765.00 $ -47,215.58 \n \nFUND BALANCE JULY 1, 2000 \n \n774,655.44 \n \n774,655.44 \n \nAdjustments \n \n. 95,273.28 \n \nFUND BALANCE JUNE 30, 2001 \n \n$ 605,890.44 $ 822?13.14 \n \nSUMMARY OF FUND BALANCE \nReserved Federal Programs Inventories Sick and Personal Leave \nUnreserved Undesignated \n \n$ 207,289.44 \n1,600.02 \n$ 208,889.46 \n613,823.68 \n$ 822,713.14 \n-1 \n \nSPECIAL REVENUE FUND \n \nBUDGET \n \nACTUAL \n \n$ 1,164,883.00 $ 1,164,883.00 \n \n151,189.00 \n \n290,243.43 \n \n7,327.23 \n \n$ 1,316,072.00 $ 1,462,453.66 \n \n$ 923,225.00 $ 887,112.98 \n \n162,574.00 50,400.00 \n \n114,423.06 171,736.74 \n \n49,263.00 35,343.00 66,267.00 29,000.00 \n \n62,122.78 35,339.28 161,232.62 29,000.00 \n \n$ 1,316,072.00 $ 1,460,967.46 \n \n$ \n \n0.00 $ _--,-,1,c:.;48\",,6c:,::.2:::..0 \n \n$ \n \n0.00 $ \n \n1,486.20 \n \n231.21 \n \n231.23 \n \n$ \n \n231.21 $_.....1. .?1.7..4...3. \n \n$ \n \n1,717.43 \n \n$ \n \n1,717.43 \n \n0.00 \n \n$-== 1,717.43 \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"B\" \n \nAGENCY/FUNDING \nGRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Apprenticeship Programs \nCONTRACTS Planning and Budget, Office of Through Georgia Professional Standards Commission Modeling in Algebra \n \n \nGENERAL FUND \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n34,121.92 \n \n521,166.00 \n$ 1,164,883.00 \n \n80,000.00 \n \n2,600.00 $ 637,887.92 $ 1,164,883.00 \n \n-2- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"C\" \n \nAGENCY/FUNDING \nGRANTS Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Severely Emotionally Disturbed \nCONTRACTS Education, U. S. Department of Through Georgia Department of Education School Improvement Technical Assistant Program To position the contractor as the Department's agent to disperse funds as directed by the Department's School Improvement Division for costs associated with providing technical assistance to schools School Improvement for Principals Program To coordinate the delivery of training in capacity building for school improvement for principals of low-performing schools, other principals, RESA school improvement specialists, master teachers and Department school improvement staff \n \nSPECIAL REVENUE \nFUND \n$ 29,000.00 \n132,811.04 \n99,977.91 \n28,454.48 \n$ 290,243.43 \n \n-3- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"D\" \n \nInterest Earned Sales and Services \nAudio Visual Repairs Less: Cost of Goods Sold \nMerchandise for Resale Less: Cost of Goods Sold \nServices Provided Shared Services Projects Various Sources \nWorkshop Fees Severely Emotionally Disturbed \nLocal Contributions Other \n \nGENERAL FUND \n$ 25,056.83 \n52,434.35 -20,889.16 339,716.98 -317,148.24 \n \nSPECIAL REVENUE \nFUND \n \n297,721.14 4,435.00 \n$ \n105,216.81 \n \n7,327.23 \n \n$ 486,543.71 $ =====7,=*,3=2;,;.7,;;;;.2=3 \n \n- 4- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXH IBIT \"E\" \n \nNAME \nAVANT, JOHNNIE BARNES, DONNA 0 BECK,MARILYN S BOWMAN, LISA DAWN BOYKIN,CYNTHIA T BRINSON,FRIEDA P BRINSON,PATRICIA CARRIERE,L1NDA G CARTER, VERONICA A CARTWRIGHT,TIMOTHY J CHESTER, BENNIE JR CLAIBORNE, IRENE COLLlER,JAMISON COOK,GEORGEANNE L COUNTS,HEATHER M CRAWFORD,DORIS W CREECH,MICHAELLEE DEADWYLER,ASHLEY T DURDEN,CAROLYN A DURDEN,JOSH A EDWARDS,MYRTICE FEARS,LOUISE 0 FOSTER,CATHERINE GRIFFIN,DEBORAH A HALL,ALEXIS HANCOCK,PAMELA J HATCHELL, ANN J HOLLIMAN, PEGGY CLAYTON HUGHEY,GERALD BREIT HUMPHREY,HUGH DUANNE HUNTER,ROBIN LEIGH JANES,DOROTHY S JOHNSON, DIXIE MELODY JOHNSON, SHARON JORDAN, KARl E LAMAR, JACQUELINE LEE,WANDA Y LUNDY, SARA ANN MARKS,CONNIE DIANE MARTIN,MARY MASON, PAMELA L MCBRIDE, TAMMIE MCCORD, LISA M MCMAHAN,LAURA J MEDLEY,DONALD R MOBLEY,WILLIE C JR MOHONE, LISA M MONTGOMERY,FAYE H MOORE,MICHELLE Y MORGAN,PAMELA ODOM MOSLEY,ANNIE J MOSS,SARAH J \n \nTITLE CATEGORY \nSubstitute Psych-Ed ParaprolTeacher Aide Instructional Supervisor Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Finance/Business Personnel Substitute Psycho-Educational Teacher Instructional Supervisor Custodial Personnel Substitute Substitute Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide \n \nIS Personnel - Maintenance Substitute Substitute Psych-Ed ParaprolTeacher Aide Instructional Supervisor Psycho-Ed Spec Ed Specialist Psych-Ed ParaprolTeacher Aide Instructional Supervisor Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Maintenance Personnel Psych-Ed ParaprolTeacher Aide Psycho-Ed School Sec/Clerk Psycho-Ed School Sec/Clerk Substitute Psych-Ed ParaprolTeacher Aide Substitute Instructional Supervisor Substitute Psych-Ed ParaprolTeacher Aide Substitute Occupational Therapist (OT) Substitute Psycho-Educational Teacher Psycho-Educational Teacher Maintenance Personnel Maintenance Personnel Psych-Ed ParaprolTeacher Aide RESA Director Occupational Therapist (OT) Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide \n- 5- \n \nSALARIES \n \nTRAVEL \n \n$ \n \n968.20 \n \n6,218.00 \n \n27,492.96 $ \n \n30,710.80 \n \n6,971.64 \n \n37,065.00 \n \n82.40 \n \n35,325.50 \n \n45,858.12 \n \n7,270.54 \n \n334.50 \n \n57.00 \n \n80.00 \n \n5,424.68 \n \n25,821.00 \n \n41.20 \n \n1,003.04 \n \n27,034.55 \n \n11,882.98 \n \n12,004.92 \n \n7,;435.00 \n \n336.00 \n \n5,401.02 \n \n40,411.67 \n \n38,729.12 \n \n13,272.93 \n \n53,091.50 \n \n1,611.44 \n \n41,012.80 \n \n31,973.04 \n \n26,610.68 \n \n22,701.00 \n \n15,999.96 \n \n400.00 \n \n1,687.50 \n \n45.50 \n \n4,816.92 \n \n136.50 \n \n13,774.68 \n \n1,980.00 \n \n29,957.77 \n \n103.00 \n \n11,718.78 \n \n5,649.18 \n \n42,501.00 \n \n156.74 \n \n3,631.50 \n \n40,950.00 \n \n40,469.22 \n \n16,668.21 \n \n21,568.34 \n \n12,802.30 \n \n1,487.77 61.60 \n1,210.30 207.73 \n2,069.58 \n29.12 1,705.29 \n1,916.42 664.56 20.16 \n3,541.03 \n2,796.66 176.68 \n227.24 \n6,959.00 518.00 \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nMOYE,MARY M MURRAY,CARL E NELSON, NATASHA NORRIS,BRENDA O'MEA,JEAN H OAKMAN, ADRIENNE F ODOM, ALEXANDER OLlVER,JANE L POUNDS,ESTHER PRICE,L1NDA B PROSSER,DAN RAKESTRAW,MELISSA KAY RANDALL-BERRY,KELLY L RAY,MARYA D RAYFORD,BEVERLY JEAN REEVES,DENISE RICH,BRIAN K ROBERSON, NETIIE F ROBERSON, SADIE RUTLEDGE,CYNTHIA T SATCHER, PATRICIA SITION,GALE DOZIER SKAGGS,LOUISE W SMITH,EARTHA T STEVENS,SHIRLEY J STONE, BERNICE SWINT,MARION THOMPSON, CAROLYN C TICHENOR,CAYLEN A WALKER, JADA N WALKER, MICHAEL WALKER,TOMEKO WARREN,CATHERINE WASHINGTON,CLAUDIA WASHINGTON,RANDELL M WATKINS,PAULINE R WELLS, SHEDENA L WEST,LYNN B WHITAKER,CAROLYN VEASLEY WILLIAMS, DEVALYN DENISE WILLlAMS,ROSIE LEE WOLF,PATRICIA J \nAccruals June 30, 2000 June 30, 2001 \n \nTITLE CATEGORY \nInstructional Supervisor Psych-Ed ParaprolTeacher Aide Substitute Substitute Instructional Supervisor Psycho-Ed Social Worker Custodial Personnel Psych-Ed ParaprolTeacher Aide Substitute Support Serv Secretary/Clerk Warehouseman IS Personnel - Other Support Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Substitute Maintenance Personnel Instructional Supervisor Substitute Planning/Evaluation Personnel Substitute Instructional Supervisor Psycho-Educational Teacher Finance/Business Personnel Psych-Ed ParaprolTeacher Aide Substitute Warehouseman Substitute Instructional Supervisor Psych-Ed ParaprolTeacher Aide RESA Director Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Support Serv Secretary/Clerk Substitute Psych-Ed ParaprolTeacher Aide Director of Psycho-Ed Prog \n \nSALARIES \n \nTRAVEL \n \n$ \n \n7,979.34 \n \n8,564.42 \n \n38.00 \n \n80.00 \n \n58,508.04 $ \n \n14,454.75 \n \n5,391.95 \n \n10,822.48 \n \n99.00 \n \n23,730.90 \n \n20,823.00 \n \n23,348.04 \n \n9,088.30 \n \n31,082.11 \n \n36,455.16 \n \n3,518.78 \n \n30,181.58 \n \n30,198.96 \n \n123.60 \n \n22,712.00 \n \n136.50 \n \n4,919.92 \n \n47,671.30 \n \n25,371.00 \n \n20,691.36 \n \n2,460.00 \n \n14,736.96 \n \n24.75 \n \n61,500.62 \n \n7,822.99 \n \n14,132.68 \n \n9,903.48 \n \n12,748.00 \n \n9,435.08 \n \n13,031.58 \n \n37,310.19 \n \n6,687.51 \n \n6,084.18 \n \n31,134.96 \n \n3,393.00 \n \n1,875.84 \n \n54,699.96 \n \n3,208.99 109.20 \n33.60 268.52 415.24 342.86 \n49.84 \n1,544.29 1,708.16 \n685.16 \n3,341.39 849.18 \n12.04 326.48 \n16.80 153.30 \n2,236.57 \n \n$ 1,552,222.60 $ \n \n38,892.76 \n \n-10,043.64 13,010.26 \n \n$ 1,555,189.22 $ \n \n38,892.76 \n \n-6- \n \n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE \nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-8664-99-0 1 FS-8664-00-0 1 \n \nFurther Action Not Warranted Unresolved - See Corrective ActionlResponses \n \nCORRECTIVE ACTIONIRESPONSES \n \nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-00-01 \n \nThe management ofa General Fixed Assets Account Group is not an accessible accounting procedure at the present time due to this function being inoperative in our accounting system that is provided by the Georgia Department of Education (GDOE). With future upgrades to our system this should be a feasible accounting function that would bring our accounting procedures into conformity with General Accepted Accounting Principles. However, Oconee Regional Educational Service Agency does have an inventory procedure in place accountable for all equipment owned by the Agency which includes date acquired, acquisition cost, location and description. Date of Implementation: Upon receipt of software update from GDOE. \n \n  \nSECTION ill \n, \nCURRENT YEAR FINDINGS AND QUESTIONED COSTS \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-01-01 \nThe Oconee Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the financial statements ofthe Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b1999-h2000","title":"Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Baldwin County, 33.06928, -83.24959","United States, Georgia, Hancock County, 33.27043, -83.00069","United States, Georgia, Johnson County, 32.70146, -82.66008","United States, Georgia, Putnam County, 33.32177, -83.37284","United States, Georgia, Washington County, 32.96954, -82.7959","United States, Georgia, Wilkinson County, 32.80241, -83.17125"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2000-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 1994; title from cover.","June 30, 2004."],"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":["Auditors' reports--Georgia","Financial statements--Georgia","Oconee Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000"],"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-bo4-b1999-h2000"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bo4-b1999-h2000"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \nG7A \nAi oo ~ Rl \n iea l 0-4 \n\\99q-iooo \nMANAGEMENT REPORT OCONEE REGIONAL \nEDUCATIONAL SERVICE AGENCY \nAN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2000 \nRussell W. Hinton. State Auditor \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- \n \nLETTER OF TRANSMITTAL \n \nSECTION I \n \nSELECTED FINANCIAL INFORMATION \n \nEXHIBITS \n \nA COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES \n \nIN FUND BALANCES - BUDGET AND ACTUAL \n \nGENERAL AND SPECIAL REVENUE FUNDS \n \n1 \n \nB SCHEDULE OF STATE REVENUE \n \n2 \n \nC SCHEDULE OF FEDERAL REVENUE \n \n3 \n \nD SCHEDULE OF OTHER REVENUE \n \n4 \n \nE SCHEDULE OF SALARIES AND TRAVEL \n \n5 \n \nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \nSECTION ID CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \n \n lussELL W. HINTON \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \nNovember 29, 2000 \n \nHonorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Oconee Regional Educational Service Agency Board of Control \nLadies and Gentlemen: \nAs part of our audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, we have performed certain audit procedures at the Oconee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Oconee Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. \nThis Management Report contains information pertinent to the financial and compliance activities of the Oconee Regional Educational Service Agency as of and for the year ended June 30, 2000. The particular information provided is enumerated in the Table of Contents. \nThis report is intended solely for the information and use of management of the Oconee Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \n \nRWH:jb \n \nState Auditor \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \nBUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS \nYEAR ENDED JUNE 30, 2000 \n \nEXHIBIT\"A\" \n \nGENERAL FUND \n \nBUDGET \n \nACTUAL \n \nREVENUES \n \nState Funds Federal Funds Other Funds \n \n$ \n \n587,496.00 $ \n \n615,608.63 \n \n206,304.00 \n \n546,043.90 \n \nTotal Revenues \n \n$ \n \n793,800.00 $ 1,161,652.53 \n \nEXPENDITURES \n \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services \nDebt Service \n \n$ 141,107.50 \n \n$ \n \n505,144.00 \n \n515,139.66 \n \n80,126.00 \n \n75,231.92 \n \n122,868.00 210,836.00 \n30,182.00 \n \n92,680.60 204,308.20 \n6,410.17 32,203.35 \n \nTotal Expenditures \n \n$ \n \n949,156.00 $ 1,067,081.40 \n \nExcess of Revenues over (under) Expenditures \n \n$ -155,356.00 $ \n \n94571.13 \n \nOTHER FINANCING SOURCES {USES) \n \nOther Sources Other Uses \n \n$ \n \n54,000.00 \n \n-54,000.00 \n \nTotal Other Financing Sources (Uses) \n \n$ \n \n0.00 \n \nExcess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $ \n \n-155,356.00 $ \n \n94,571.13 \n \nFUND BALANCE JULY 1, 1999 \n \n679,446.66 \n \n679,446.66 \n \nAdjustments \n \n637.65 \n \nSPECIAL REVENUE FUND \n \nBUDGET \n \nACTUAL \n \n$ \n \n935,206.00 $ \n \n151,189.00 \n \n$ 1,086,395.00 $ \n \n935,206.00 304,442.45 \n53,465.63 \n1,293,114.08 \n \n$ \n \n752,403.00 $ \n \n151,094.00 49,457.00 \n \n24,154.00 33,316.00 46,971.00 29,000.00 \n \n$ 1,086,395.00 $ \n \n$ \n \n0.00 $ \n \n883,960.79 \n99,701.38 146,125.56 \n44,799.86 33,310.68 64,233.65 29,000.00 \n520.00 \n1,301,651.92 \n-8 537.84 \n \n$ \n \n0.00 $ \n \n-8,537.84 \n \n8,769.07 \n \n8,769.07 \n \nFUND BALANCE JUNE 30, 2000 \n \n$ \n \n524,090.66 $ \n \n774655.44 \n \n$ \n \n8 769.07 $ \n \n231.23 \n \nSUMMARY OF FUND BALANCE \nReserved Federal Programs Inventories Sick and Personal Leave \nUnreserved Undesignated \n \n$ \n \n112,016.16 \n \n1,600.02 \n \n$ \n \n113,616.18 \n \n661,039.26 \n \n$ \n \n231.23 \n \n$ \n \n231.23 \n \n0.00 \n \n$ 774655.44 \n \n$ \n \n231.23 \n \n-1- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE \nYEAR ENDED JUNE 30, 2000 \n \nEXHIBIT \"8\" \n \nAGENCY/FUNDING \nGRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Apprenticeship Programs \n \nGENERAL FUND \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n28,112.63 \n \n507,496.00 \n \n$ \n \n935,206.00 \n \n80,000.00 \n \n$ \n \n615,608.63 $ ===9=35=,2=0=6=.o===o \n \n-2 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000 \n \nEXHIBIT\"C\" \n \nAGENCY/FUNDING \n \nSPECIAL REVENUE \nFUND \n \nGRANTS Education, U.S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Severely Emotionally Disturbed \n \n$ \n \n29,000.00 \n \n155,746.21 \n \nCONTRACTS Education, U.S. Department of Through Georgia Department of Education School Improvement Technical Assistant Program To position the contractor as the Department's agent to disperse funds as directed by the Department's School Improvement Division \n \n119,696.24 \n \n$ ===3=04=,4=4=2=.4=5 \n \n-3 - \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2000 \n \nEXHIBIT \"D\" \n \nContract Literacy Trust Incorporated Through Georgia Department of Education Reading Rescue \nInterest Earned Sales and Services \nAudio Visual Repairs Less: Cost of Goods Sold \nMerchandise for Resale Less: Cost of Goods Sold \nServices Provided Shared Services Projects Various Sources \nWorkshop Fees Severely Emotionally Disturbed \nLocal Contributions Other \n \nGENERAL FUND \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n49,585.00 \n \n23,199.26 \n \n88,774.82 -53,292.84 275,791.27 -256,836.66 \n \n258,862.91 27,372.41 \n$ \n132,587.73 \n \n53,465.63 \n \n$ \n \n546,043.90 $ ====5=3=,4=65=.6=3 \n \n-4- \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30, 2000 \n \nEXHIBIT\"E\" \n \nNAME \nBECK.MARILYN S BLAIR,SANDRA M BOWIE-WILSON.TASHA BOYKIN.CYNTHIA T BRINSON,FRIEDA P BRINSON,PATRICIA BROWN.ROSA M BUCKHOLTS,CHERYL C CARRIERE,LINDA G CARTWRIGHT.TIMOTHY J COLLIER,JAMISON COOK,GEORGEANNE L COUNTS.HEATHER M CRAWFORD,DORIS W DAVID,AMY CHEEK DEADWYLER.ASHLEY T DEAN.TYRONE P DUDLEY.GENEVA DUNN,MINDA D DURDEN,CAROLYN A DURDEN,JOSH A EDWARDS,MYRTICE ESSLEY,LILLIE FEARS,LOUISE D FISKE,PATRICIA M FOSTER,CATHERINE GRAY,TANGIE GRIFFIN.DEBORAH A HAGANS,PATRICIA ANN HALL,ALEXIS HANCOCK,PAMELA J HARRIS,SYLVIA HOLLIE.AMY PRICE HUGHEY,GERALD BRETT HUMPHREY,HUGH DUANNE HUNTER,ROBIN LEIGH JANES,DOROTHY S JOHNSON,LATONYA P KEY,INEZ F LEE,JAMES ARTHUR LEE,WANDA Y MARKS,CONNIE DIANE MARTIN,MARY MCCURDY.CAROLYN S MCMAHAN,LAURA J MEDLEY,DONALD R MELLOR.PHILIP F MOBLEY,WILLIE C JR MONTGOMERY.FAYE H MOORE.MICHELLE Y MORGAN,DEBORAH HENLEY MORGAN.PAMELA ODOM MOSLEY,ANNIE J MOSS,SARAH J MOSS,VICKIE L MOYE,MARYM MURRAY,CARL E \n \nTITLE CATEGORY \nInstructional Supervisor School Improvement Specialist Substitute Psych-Ed Parapro/Teacher Aide Finance/Business Personnel Substitute Substitute Finance/Business Personnel Psycho-Educational Teacher Custodial Personnel Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide IS Personnel - Maintenance Substitute Substitute Substitute Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Substitute Instructional Supervisor Substitute Psycho-Ed Spec Ed Specialist Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Educational Teacher Maintenance Personnel Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Substitute Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Instructional Supervisor Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Educational Teacher Maintenance Personnel Director of Psycho-Ed Prog Maintenance Personnel RESA Director Occupational Therapist (OT) Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Instructional Supervisor Psych-Ed Parapro/Teacher Aide \n-5- \n \nSALARIES \n \n$ \n \n5,628.00 $ \n \n37,808.22 \n \n225.75 \n \n9,844.86 \n \n32,068.08 \n \n206.00 \n \n1,155.88 \n \n1,336.17 \n \n27,502.50 \n \n12,876.55 \n \n120.00 \n \n32,172.90 \n \n16,767.50 \n \n185.40 \n \n4,764.16 \n \n26,352.54 \n \n80.00 \n \n20.00 \n \n96.00 \n \n11,482.06 \n \n12,004.92 \n \n5,503.13 \n \n88.50 \n \n42.00 \n \n6,725.00 \n \n9,931.12 \n \n76.00 \n \n12,529.00 \n \n393.00 \n \n16,994.40 \n \n12,044.01 \n \n90.00 \n \n41.20 \n \n38,608.00 \n \n27,662.04 \n \n25,745.93 \n \n20,217.00 \n \n20.60 \n \n1,839.75 \n \n24,474.34 \n \n57,626.12 \n \n13,372.90 \n \n40.00 \n \n25.00 \n \n32,846.40 \n \n41,321.04 \n \n546.08 \n \n33,920.04 \n \n52,000.08 \n \n29,057.70 \n \n42.25 \n \n12,816.85 \n \n20,328.86 \n \n5,100.00 \n \n185.40 \n \n47,592.20 \n \n9,977.80 \n \nTRAVEL \n277.88 3,609.07 \n385.23 117.00 208.55 \n1,947.28 \n602.50 248.00 \n2,009.25 57.00 \n4,481.13 123.08 \n7,629.17 1,409.50 1,941.21 \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000 \n \nEXHIBIT \"E\" \n \nNAME \nNIX,LIANNA L NORD,CHARLSEY M NORRIS,BRENDA OMEA,JEAN H OLIVER,JANE L POUNDS.ESTHER PRICE.LINDA B PROSSER,DAN RAKESTRAW,MELISSA KAY RANDALL-BERRY.KELLY L RAY,MARYAD RAYFORD.BEVERLY JEAN REEVES,DENISE REYNOLDS.GARDENIA RICH.BRIAN K ROBERTS,JACK L JR ROOKS,MELINDA D RUTLEDGE,CYNTHIA T SITTON,GALE DOZIER SKAGGS,LOUISE W SMITH.EARTHA T SPIKES,DEXTER B STEVENS,SHIRLEY J SWINT.MARION TICHENOR,CAYLEN A VINSON ,DARLENE WALKER,TOMEKO WARREN,CATHERINE WASHINGTON,CLAUDIA WASHINGTON,RANDELL M WATERS,CORNETTRA LASONYA WATKINS.PAULINE R WERTS,JERBUNDY DYAN WEST,LYNN B WHITAKER,CAROLYN VEASLEY WILLIAMS,GEORGE WILLIAMS.GEORGE E WILLIAMS.JACQUELINE L WILLIAMS.ROSIE LEE WOLF.PATRICIA J WUNDER.BEATRICE A \nAccruals June 30, 1999 June 30, 2000 \n \nTITLE CATEGORY \nSubstitute Psycho-Ed School Psychologist Substitute Instructional Supervisor Psych-Ed Parapro/Teacher Aide Substitute Support Serv Secretary/Clerk Warehouseman IS Personnel - Other Support Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Maintenance Personnel Psych-Ed Parapro/Teacher Aide Substitute Planning/Evaluation Personnel Instructional Supervisor Psycho-Educational Teacher Finance/Business Personnel Psych-Ed Parapro/Teacher Aide Psych-Ed Paraprorreacher Aide Warehouseman Instructional Supervisor Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Support Serv Secretary/Clerk Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide Director of Psycho-Ed Prog Substitute \n \nSALARIES \n \n$ \n \n42.00 \n \n24,410.82 \n \n240.00 \n \n56,946.00 $ \n \n10,201.56 \n \n7,706.76 \n \n16,825.04 \n \n19,628.04 \n \n20,170.08 \n \n22,228.26 \n \n27,579.42 \n \n16,129.61 \n \n648.00 \n \n80.00 \n \n655.15 \n \n991.20 \n \n80.00 \n \n25,440.50 \n \n59,045.45 \n \n46,279.16 \n \n21,311.04 \n \n8,663.55 \n \n18,660.74 \n \n13,890.00 \n \n50,549.84 \n \n20.00 \n \n6,538.33 \n \n11,808.00 \n \n10,199.08 \n \n12,893.35 \n \n20.00 \n \n31,062.92 \n \n3,383.12 \n \n37,098.17 \n \n27,723.00 \n \n45.00 \n \n40.00 \n \n885.75 \n \n11,200.36 \n \n51,935.41 \n \n49.50 \n \n$ 1,465,825.44 $ \n \n-7,397.98 10!043.64 \n \nTRAVEL \n3,701.13 \n447.25 1,260.00 \n55.00 22.25 \n1,917.50 1,972.02 \n175.00 105.50 2,588.61 \n23.50 42.00 174.25 101.50 135.03 \n1,911.67 39,678.06 \n \n$ 1A68A71.10 $ 391678.06 \n \n-6- \n \n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE \nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-8664-98-01 FS-8664-99-01 \n \nFurther Action Not Warranted Unresolved - See Corrective Action/Responses \n \nCORRECTIVE ACTION/RESPONSES \n \nGENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-99-01 \n \nThe management ofa General Fixed Assets Account Group is not an accessible accounting procedure at the present time due to this function being inoperative in our accounting system that is provided by the Georgia Department of Education (GDOE). With future upgrades to our system this should be a feasible accounting function that would bring our accounting procedures into conformity with General Accepted Accounting Principles. However, Oconee Regional Educational Service Agency does have an inventory procedure in place to be accountable for all equipment owned by the Agency which includes date required, acquisition cost, location and description. Date ofimplementation: Upon receipt ofnew GDOE accounting software. \n \n SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS \n \n OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2000 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \nGENERAL FIXED ASSESTS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-00-01 \nThe Oconee Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the :financial statements ofthe Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance ofGeneral Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location, and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. \n \n  "}],"pages":{"current_page":1,"next_page":2,"prev_page":null,"total_pages":2,"limit_value":10,"offset_value":0,"total_count":16,"first_page?":true,"last_page?":false},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":16}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. Department of Audits and Accounts","hits":12}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"subject_facet","items":[{"value":"Auditors' reports--Georgia","hits":12},{"value":"Financial statements--Georgia","hits":12},{"value":"Oconee Regional Educational Service Agency--Appropriations and expenditures","hits":12},{"value":"Auditors' reports","hits":4},{"value":"Auditors' reports--Georgia--Periodicals.","hits":4},{"value":"Financial statements","hits":4},{"value":"Financial statements--Georgia--Periodicals.","hits":4},{"value":"Georgia","hits":4},{"value":"Georgia Government Documents--Serial","hits":4}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"location_facet","items":[{"value":"United States, Georgia, Baldwin County, 33.06928, -83.24959","hits":12},{"value":"United States, Georgia, Hancock County, 33.27043, -83.00069","hits":12},{"value":"United States, Georgia, Johnson County, 32.70146, -82.66008","hits":12},{"value":"United States, Georgia, Putnam County, 33.32177, -83.37284","hits":12},{"value":"United States, Georgia, Washington County, 32.96954, -82.7959","hits":12},{"value":"United States, Georgia, Wilkinson County, 32.80241, -83.17125","hits":12},{"value":"United States, Georgia, 32.75042, -83.50018","hits":4}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"counties_facet","items":[{"value":"Baldwin","hits":12},{"value":"Hancock","hits":12},{"value":"Johnson","hits":12},{"value":"Putnam","hits":12},{"value":"Washington","hits":12},{"value":"Wilkinson","hits":12}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"year_facet","items":[{"value":"1994","hits":1},{"value":"1995","hits":1},{"value":"1996","hits":1},{"value":"1997","hits":1},{"value":"1998","hits":1},{"value":"1999","hits":1},{"value":"2000","hits":1},{"value":"2001","hits":1},{"value":"2002","hits":1},{"value":"2003","hits":1},{"value":"2004","hits":1},{"value":"2013","hits":1},{"value":"2015","hits":1},{"value":"2021","hits":1},{"value":"2022","hits":1},{"value":"2023","hits":1}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null},"min":"1994","max":"2023","count":16,"missing":0},{"name":"medium_facet","items":[{"value":"state government records","hits":16}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"fulltext_present_b","items":[{"value":"true","hits":15},{"value":"false","hits":1}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"rights_facet","items":[{"value":"http://rightsstatements.org/vocab/InC/1.0/","hits":16}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"collection_titles_sms","items":[{"value":"Georgia Government Publications","hits":16}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"serial_titles_sms","items":[{"value":"Audit report, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended ...","hits":16},{"value":"Some issues have title: Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia year ended ...","hits":16},{"value":"Some issues have title: Review report, state of Georgia, Oconee Regional Educational Service Agency, Sandersville, Georgia, year ended ...","hits":16}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"provenance_facet","items":[{"value":"University of Georgia. Map and Government Information Library","hits":16}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"call_numbers_sms","items":[{"value":"A800 .R1 E261 O4/","hits":16},{"value":"A800 .R1 E261 O4 1993-94","hits":1},{"value":"A800 .R1 E261 O4 1994-95","hits":1},{"value":"A800 .R1 E261 O4 1995-96","hits":1},{"value":"A800 .R1 E261 O4 1996-97","hits":1},{"value":"A800 .R1 E261 O4 1997-98","hits":1},{"value":"A800 .R1 E261 O4 1998-99","hits":1},{"value":"A800 .R1 E261 O4 1999-2000","hits":1},{"value":"A800 .R1 E261 O4 2000-2001","hits":1},{"value":"A800 .R1 E261 O4 2001-2002","hits":1},{"value":"A800 .R1 E261 O4 2002-2003","hits":1},{"value":"A800 .R1 E261 O4 2003-2004","hits":1},{"value":"A800 .R1 E261 O4 2012-2013","hits":1}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"class_name","items":[{"value":"Item","hits":16}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"geojson","items":[{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-82.66008, 32.70146]},\"properties\":{\"placename\":\"United States, Georgia, Johnson County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-82.7959, 32.96954]},\"properties\":{\"placename\":\"United States, Georgia, Washington County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-83.00069, 33.27043]},\"properties\":{\"placename\":\"United States, Georgia, Hancock County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-83.17125, 32.80241]},\"properties\":{\"placename\":\"United States, Georgia, Wilkinson County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-83.24959, 33.06928]},\"properties\":{\"placename\":\"United States, Georgia, Baldwin County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-83.37284, 33.32177]},\"properties\":{\"placename\":\"United States, Georgia, Putnam County\"}}","hits":12},{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-83.50018, 32.75042]},\"properties\":{\"placename\":\"United States, Georgia\"}}","hits":4}],"options":{"sort":"index","limit":-2,"offset":0,"prefix":null}},{"name":"placename","items":[{"value":"United States, Georgia, Baldwin County","hits":12},{"value":"United States, Georgia, Hancock County","hits":12},{"value":"United States, Georgia, Johnson County","hits":12},{"value":"United States, Georgia, Putnam County","hits":12},{"value":"United States, Georgia, Washington County","hits":12},{"value":"United States, Georgia, Wilkinson County","hits":12},{"value":"United States, Georgia","hits":4}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}}]}}