Management report, Chattahoochee-Flint Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002

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CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES-BUDGET AND ACTUAL

1

B SCHEDULE OF SALARIES AND TRAVEL

2

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street, SW. Suite 214

w. R1 1~~EI L

Hl"1ff0"11

STATL AUL>rroR

(41M) 6Sb-2174

Atlanta, Georgia 30334-8400

February 12, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Educabon
and Director and Members of the Chattahoochee-Flint 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 m 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, 2002, we have performed certain audit procedures at the Chattahoochee-Flint Regional Educational Service Agency Accordingly, the financial statements and compliance actIvItIes of the Chattahoochee-Flint Regional Educational Service Agency were examined to the extent necessary m order to express an opinion as to the fair presentabon of the financial statements contained m 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 actIvIbes of the Chattahoochee-Flint Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular mformabon provided Is enumerated m 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.

RWHws

SECTION I SELECTED FINANCIAL INFORMATION

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

YEAR ENDED JUNE 30. 2002

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General AdminIstratIon Business Adm1nrstratIon Maintenance and Operation of Plant Other Support Services
Total Expenditures
Excess of Revenues over {under) Expendrtures
FUND BALANCE JULY 1 2001

BUDGET

ACTUAL

$

991,000 00 $

992,337 97

268,713 00

970,184 14

477,928 00

724,701 90

$ 1,737,641 00 $ 2 687,224 01

$

49,901 00 $

63,836 77

550,167 00 959,010 75 183,212 00
78,047 00 239,904 00

574,171 49 1,100,536 87
273,907 49 64,493 55
223,885 52 478,863 12

$ 2,060,241 75 $ 2,779,694 81

$

-322.600 75 $

-92.470 80

649,179 25

734,645 23

FUND BALANCE JUNE 30. 2002
SUMMARY OF FUND BALANCE Reserved Inventories Unreserved Undes1gnated

$

326,578 50 $ _ __;6;.,;4~2..;1,;.,74..;.,...;.43;..

$

21,357 87

62081656

$ ===6=4=2,==1==74=4=3=

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CHATTAHOOCHEE-FLINT 81;GIQNA!, !;DUCATIONAL SERVIQE AGENCY
SCHEDULE QF l;;ALARIES AND TRAVEL
YEAR ENDED JUN!; 30, 2002

EXHIBIT "B"

NAME
BARRETT STEVE R BYRD, ARLENE W CANTERBURY,JBRANDON CARTER, NORMAN K COLLINS, EMILY C COWAN, ALLENE BARBEE CURTIS JR, PHILIP DAVIS JEAN DAVIS, WILLIAM E EOIIIIARDS, JENNIFER EXUM DE GONZALEZ, E GAIL FISHER, MARSHA M GRANT Ill JOHN R HALL, CHARLOTTE R HOWELL L GAIL HUNT LENA MAE KENNEDY, WAYNER KENNON, CAROL W LARSEN, LYNN P LEE-TARVER, ALEADA M6.RTIN, SHARON MC CLUNG, MA.RY K MOORE ROBERTM PLESS, GRACE P RIOUX, PETER J SIMMONS CHRISTINE B STANFORD DOROTHY STEWART, HEATHER A SUMNER SR, CHRISTOPHER L WALKER, F MEREDITH WHITTEN, THOMAS M WIUIAMS, LINDA P WILLIAMS, PATRICIA L WRIGHT, LEE

TITLE CATEGORY
VocatJonal Dlredor (RESA) Seaetary P1ant Operations Director/Mgr lnstrucoonal SupeMsor lnstnJcbonel SupeMSOr Spec,al Educabon Speaahst lnstrucbonal Supervisor lnstrucbonal Supervisor P1ant Operat10ns D1redor/Mgr Ps)'ChologlSt School PsychologlSt lnstructmnal SupeMSOf' Instructional SupeMSOr Seaetary lnfonnanon SeMCeS Clerk Custochal Personnel Plant Operations D1redor/Mgr School Psychologist lnstruc:bonal Supervisor School Psychologist Speaal Educ:a110n Speaahst lnstruct,onal SupeMSOr School Psychologist Fmanc:e/Busmess SeMCe Mgr Plant Operations Director/Mgr lnstructJonel SupeMSOr lnstrucbonal SupeMsor School Psychologist School Psychologist RESA DiredOr School Improvement Speaal,st School l""rovement Spec,ahst Seaelary School Psychologist

Acauals
June 30, 2001 June 30, 2002

SALARIES
$ 64,18800 S 19,064 00 30385 50,739 96 83,340 00 45,652 14 74,368 80 8,291 56 3911520 5 593 50 36 849 30 77,538 05 64,188 00 9 498 48 12 648 36 4,648 00 40,68000 53,361 80 51,402 88 36,885 76 58,191 02 9,781 24 31,919 36 38,67920 27,972 00 6,700 02 7 468 36 14,813 BO 58,717 30 95,220 00 44,633 42 73 781 82 18,320 00 59,673 16

TRAVEL
7,312 20 162 24
3,309 22 2,394 BO 2 997 99 3 603 54
321 89 1 427 52 2,809 40 2,689 56
8 96
1,221 18 744 74
3,066 33 1,090 49 1,769 69
1,782 59 14042
57811 3 064 76 6 334 75 4 584 41 7 823 30
2,619 08

$ 1,324,228 34 S 61,85717

-35,037 64 77,782 23
$ 1,366,972 73 $

61 857 17

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SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8724-00-01 FS-8724-01-01

Further Achon Not Warranted Unresolved-See Correct,ve Action/Responses

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number FS-8724-01-01

I concur with this finding At the present bme we do not intend to address this issue

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30 2002
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
CAPITAL ASSETS Failure to Maintain Records for Capital Assets Finding Control Number FS-8724-02-01
The Chattahoochee-Fhnt Regional Educanonal Service Agency did not maintain caprtal assets within the formal accounting records This condrtJon results in the financial statements of the Agency being incomplete and not In accordance wrth generally accepted accounMg pnnciples Appropnate action should be taken by the Agency to establish accouming controls and procedures to provide for maintenance of caprtal assets The records should 1ndude an inventory of capital assets owned by the Agency and should indude, but may not be hmrted to, date acquired, acquIsrtJon cost, estimated replacement cost, location and descnptIon Detailed records should be ma1n1a1ned of all add1t1ons and delebons to the capital assets