Management report, Chattahoochee-Flint 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 Stote Auditor
MANAGEMENT REPORT CHATTAHOOCHEE-FLINT REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A BALANCE SHEET

GOVERNMENTAL FUND

1

B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE

GOVERNMENTAL FUND

2

C SCHEDULE OF SALARIES AND TRAVEL

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 21, 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 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 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 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 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 Chattahoochee-Flint 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,

~w.~
Russell W. Hinton State Auditor

RWH:ps

SELECTED FINANCIAL INFORMATION

CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents Investments Intergovernmental Receivables Inventories
Total Assets
LIABILmES AND FUND BALANCES
Liabilities: SalariesNVithholdings Payable
Fund Balance: Reserved Inventories Unreserved, Undesignated
Total Fund Balance
Total Liabilities and Fund Balance

$

117,314.10

150,000.00

77,676.52

21,261.02

$

366,251.64

$

90,851.94

$

21,261.02

254,138.68

$

275,399.70

$

366,251.64

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CHATTAHOOCHEE-FLINT 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 Sales and Services Interest and Other Investment Income Total Revenues
EXPENDITURES Current: Education Deficiency of Revenues under Expenditures
OTHER FINANCING SOURCES Sale of Capital Assets Deficiency of Revenues and Other Financing Sources under Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$ 1,268,528.18 644,784.52 4,658.91
$ 1,917,971.61

2,118,910.12

$

-200,938.51

600.00

$

-200,338.51

475,738.21

$

275,399.70

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CHATTAHOOCHEE-FLINT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

BARRETT, STEVER

Vocational Director (RESA)

$

BYRD,ARLENEW

Secretary

CARTER, NORMAN K

Instructional Supervisor

COLLINS, EMILY C

Instructional Supervisor

COWAN, ALLENE BARBEE

Special Education Specialist

CURTIS, NORMAN PHILIP JR Instructional Supervisor

DAVIS, WILLIAM E

Plant Operations Director/Mgr

EXUM DE GONZALEZ, E GAIL School Psychologist

FISHER, MARSHA M

Instructional Supervisor

GRANT 111,JOHN R

Instructional Supervisor

HALL, CHARLOTTE R

Secretary

HOWELL, L GAIL

Information Services Clerk

HUNT, LENA MAE

Custodial Personnel

KENNEDY, WAYNER

Plant Operations Director/Mgr

KENNON, CAROL W

School Psychologist

LARSEN, LYNN P

Instructional Supervisor

LEE-TARVER, ALEADA

School Psychologist

MARTIN, SHARON

Special Education Specialist

PLESS, GRACE P

Finance/Business Service Mgr

RAGAN,ROYANTHONY

School Psychologist

ROLAND, MELISSA M

Instructional Supervisor

SUMNER SR, CHRISTOPHER L School Psychologist

WALKER, F MEREDITH

RESA Director

WHITTEN, THOMAS M

School Improvement Specialist

WILLIAMS, LINDA P

School Improvement Specialist

WILLIAMS, PATRICIA L

Secretary

WILSON, WILLIAM BLAKE

Technician Assistant

WRIGHT.LEE

School Psychologist

32,472.00 $ 22,605.60 52,389.00 85,788.00 26,990.86 44,340.80 43,262.40 36,427.32 74,700.00 66,386.40 23,282.40 13,555.00
6,016.00 22,152.00 57,443.04 57,277.37 41,723.98 60,577.94 42,002.40 60,252.10 75,072.00 66,433.35 98,310.00 84,200.04 67,003.20 19,951.64
618.00 64,124.04

8,311.54
5,539.38 3,105.28
454.80 2,151.31
2,663.72 2,661.28 2,720.43
10.08
779.15 452.64 3,059.15 2,174.91 1,302.99 228.47 2,971.60 1,965.58 3,548.29 7,303.82 9,631.62 5,068.58
3,533.86

TOTAL

$ 1,345,356.88 $ 69,638.48

Accruals June 30, 2003 June 30, 2004

-85,002.46 74,896.98

$ 1,335,251.40 $ 69,638.48

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