Management report, Central Savannah River Area Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT CENTRAL SAVANNAH RIVER AREA REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A BALANCE SHEET GOVERNMENTAL FUND
B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
C SCHEDULE OF SALARIES AND TRAVEL

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DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR

(404) 656-2174

Atlanta, Georgia 30334-8400

February 11, 2005
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and. Director and Members of the Central Savannah River Area Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As 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 Central Savannah River Area Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Central Savannah River Area 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.
This Management Report contains information pertinent to the financial and compliance activities of the Central Savannah River Area 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.
This 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.
Respectfully submitted,

RWH:YA

SELECTED FINANCIAL INFORMATION

CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "A" BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

ASSETS
Cash and Cash Equivalents Other Receivables Due from Department of Education Inventories Prepaid Items
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: Reserved for Inventories Unreserved Undesignated
Total Fund Balance
Total Liabilities and Fund Balance

$

631,634.50

221,701.29

372,966.20

16,455.92

5,400.86

$ 1,248,158.77

$

78,439.08

159,148.12

$

237,587.20

$

16,455.92

994,115.65

$ 1,010,571.57

$ 1,248,158.77

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "B" SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2004

REVENUES
Grants from Department of Education Intergovernmental - Federal Sales and Services Interest and Other Investment Income Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1

$ 2,565,093.45 371,120.00
1,360,445.04 10,741.37
146,563.41
$ 4,453,963.27

4,468,449.64

$

(14,486.37)

1,025,057.94

FUND BALANCE - JUNE 30

$==1=,0=1=0=,5=71=.5=7=

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "C" SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

NAME

TITLE CATEGORY

ADAMS, TRACEY J

Finance/Business Personnel

$

ALFORD, DEBORAH C

Psych-Ed Parapro/Teacher Aide

BEAL, RICHARD R.

Instructional Supe1"'1sor

BEARD, MARKEITHS T

Substitute Teacher

BECKWORTH, MELISSA ANN

Enterprise Technician

BELL-SMITH, PAMELA

Instructional Supe1"'1sor

BOSTOCK, JAMES A.

Technology Specialist

BRADY, VIRGINIA K.

Technology Specialist

BROWN, PHYLLIS

Psycho-Educational Teacher

CAIN, HELEN A.

Psycho-Educational Teacher

CHASE, REBECCA H.

Secretary

CROUCH, JOHN J

Psycho-Educational Teacher

DAVIS, DEBORAH M.

Finance/Business Se1"'1ce Mgr

DUGGAN, GAIL

Technology Specialist

EDENFIELD, SUSAN S.

Psycho-Educational Teacher

EVANS, LAURA D

Technology Specialist

FAGLER, DONNA S.

Parent Coordinator

FARMER, MARILYN C.

Psycho-Educational Teacher

FIELDS, CONNIE T.

Director of Psycho-Ed Prog

GLOVER, SHANNON RENEE

Psych-Ed Parapro/Teacher Aide

GODBEE-HOSEY, ESTHER GLO Psych-Ed Parapro/Teacher Aide

GRICE, ROY M.

Enterprise Technician

HANSON, PATRICIA

Psych-Ed Parapro/Teacher Aide

HOPKINS, FAITH C.

General Admin Secretary/Clerk

HOPPER, TERRI M.

Enterprise Tech Coordinator

HOWELL, MARCIA D.

Enterprise Technician

JENKINS, CHARLES C.

Psych-Ed Parapro/Teacher Aide

JONES, MICHAEL AUBREY

Enterprise Technician

KEENE, LISA MARIE

Psycho-Educational Teacher

LEASURE, CYNTHIA A

Psycho-Educational Teacher

LEVERETT, KATHY L.

School lmpro-..ement Specialist

L'HEUREUX, DIANNE G

Instructional Supel"'1sor

MCNEELY, CYNTHIA G.

Psycho-Educational Teacher

MILLER, DEBBIE K.

General Admin Secretary/Clerk

MITCHELL, LISA M.

Psych-Ed Parapro/Teacher Aide

NELSON, LATOYA L

Substitute Teacher

NELSON, TERRY L

RESA Director

NOBLES, KATHY K.

IS Personnel-Instruction Serv

OLDFIELD, WANDA GODWIN

Instructional Supe1"'1sor

PERKINS, CHERYL G

Psych-Ed Parapro/Teacher Aide

PIERCE, JOHNNIE MAE

Custodial Personnel

RUSSELL, CYNTHIA BOULANG Staff De-..elopment Specialist

SHIPMAN-ETINGE, SOPHVINA Finance/Business Personnel

SIMMONS, NELTRICIA

Psych-Ed Parapro/Teacher Aide

SKINNER, RANDY R

Psych-Ed Parapro/Teacher Aide

STEWART, ALECIA H.

Psycho-Educational Teacher

SALARIES
36,789.12$ 11,883.20 73,224.00 2,468.15 28,245.43 63,989.04 61,259.04 60,454.95 51,081.79 42,486.46 20,739.60 25,088.47 57,273.00 61,260.00 31,990.74 49,574.00 27,831.96 37,533.29 83,224.20 13,565.50 13,976.20 26,499.96 11,883.20 29,916.00 44,292.00 26,499.96 14,909.04 39,756.96 36,787.18 41,291.58 73,224.00 73,224.36
8,624.16 29,916.00 11,981.34
2,353.34 107,928.96 23,000.04 73,224.36
7,307.91 12,545.80 74,724.36 45,000.00 15,948.74 11,821.50 45,135.00

TRAVEL
563.83 227.92 5,081.56
3,787.88 2,192.95
498.84 740.32
213.40 12.32
792.73 3,887.37 4,081.60
95.08 3,795.21
1,653.78
3,089.33
56.56 16.24
604.68 76.72
4,841.34 3,787.67
213.32
4,928.42 127.25
2,110.69
1,733.76 2,641.27 6,668.45
12.32

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CENTRAL SAVANNAH RIVER AREA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "C" SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

NAME
STEWART, MELVIN STEWART, WENDY J. STONE, GUMMY J. SWANN, LINDA B. TAYLOR, LESTER C. WADLEY, SANDRA WALTON, SALLY K. WHALEY, KAREN D WILLIAMS, ANGEL M. WILLIAMS, KATHY HUGHES WILLIAMS, PAMALA A. WILLIAMS, TOMMIE L WILLIAMSON, BARBARA C WILSON, HAL L. WILSON, WILLARD M., JR. YOUMANS, DEBORAH ANN
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY

SALARIES

Youth Apprenticeship Director $ Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Bookkeeper Enterprise Technician Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Instructional SupeNsor Psych-Ed Parapro/Teacher Aide Other Instructional Pro\lider Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Ed School Sec/Clerk Psycho-Ed School Psychologist Enterprise Technician Parent Coordinator

62,991.96 $ 11,766.16 13,313.00 38,016.00 43,800.00 11,883.20 53,650.90 74,601.00 11,107.66 56,948.04 32,859.86 32,972.94 32,687.04 57,708.00 21,011.04 41,081.04

$ 2,301,342.61 $

-127,739.88 129,407.46

TRAVEL 2,928.25
425.60 35.84
7,437.16 3,321.96
84.22 49.84 2,866.08 75,117.93

$ 2,339,799.31 $ 75,681.76

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