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 Page 2 3 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 - 1- 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= -2- 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 -3- 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 -4-