Management report, First District Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHffiITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

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

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

RUSSELL W. HINTON
STATEAUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
December 13, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the First District Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofaState 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 First District Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe First District 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.
This Management Report contains information pertinent to the fmancial and compliance activities of the First District 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.
This report is intended solely for the information and use of management of the First District Regional Educational Service Agency 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:jb

SECTION I SELECTED FINANCIAL INFORMATION

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
, YEAR ENDED JUNE 30, 2000

EXHIBIT "A"

-1-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Lottery Programs Educational Technology Centers
CONTRACTS Education, Georgia Department of Educational Technology Training Center
OTHER Education, Georgia Department of Registration Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$

153,655.45

$

169,682.00

65,596.15

911,473.00

1,409,668.00

61,000.00

179,506.00

125.00
$ 1,310,355.60 $ =====1-=,6=4=0=,=3=5=0=.=0=0=

-2-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT "C"

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Elementary and Secondary Education Act Title I Migrant Education Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS Education, U. S. Department of Through Georgia Department of Education To Position the Contractor to Disperse Funds as Directed by the Department's School Improvement Division Title I Goals 2000

SPECIAL REVENUE
FUND

$

5,000.00

416,436.30 1,190,352.22

286,751.17 107,957.87
1,000.00

89,128.53 19,673.15
2,116,299.24

- 3-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

EXHIBIT "D11

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Cooperative Purchasing Agency Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$

40,188.66

62,442.80 $

11,877.63

2,829,787.23 -2,279,843.51

596,735.00 94,884.93

141,854.56

$

794,251.39 $ ====7~0=3,=67=5.=91=

- 4-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
AHL,BRENDA AKINS,LUCY T ANDERSON,BETTY L ANDERSON,SHANNON BARGERON,REGINA BARR,CHARLES R BAZEMORE,WILLIAM H BECK,SCOTT AL BISHOP,NELDA R BLACKWOOD,JOAN M BLANCHARD,VICKI W BRADDOCK,WHITNEY BRANCH,ALlCE BRAVO-BLANTON,BERNICE BREAZEALE,JUNE K BRINSON,KIMBERLY BROCKINGTON,SHEILA BROOKS,MARY BROWN,ALEX BROWN,COLE BROWN,KAY BROWN,STANLEY M CAIN,SONG JA CARTER,MICHAEL J JR CHANCE,ALVIN CLARK,KATHY CLAY,JANICE D COLLlNS,KAREN COLLlNS,SCOTT CONLEY,CONNIE M COOPER,GARY COVINGTON,CAROLYN G CRAVEN,DEBBIE L CRAYTON,WANDA CROCKETT-AKINS,STUART DEAL,HOODW DEAN ,BARBARA DENMARK, IRENE M DIXON,REBECCA DRIGGERS,DONNA DRIGGERS,LYDIA DRIGGERS,SARAH DUNCAN,ANDREW DUNCAN ,RYAN DUNSTON,CAROLYN 0 DURDEN,AMY L DYKES, DEBRA EASON,MARTHA EDWARDS,MICHELE FARMER,ARLENE N FLETCHER,BENJAMIN F FLOWERS,GAIL FORDHAM,FLO E FRAZIER,DEREK M FREEMAN,HARRY S

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide Information Services Clerk Substitute Information Services Clerk Psycho-Educational Teacher Finance/Business Service Mgr Warehouseman School Social Worker Instructional Supervisor Instructional Supervisor Information Services Clerk Psycho-Educational Teacher Substitute Migrant Education Recruiter Lay Board Member Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Warehouseman - Part Time Warehouseman - Part Time Director Warehouseman Substitute Enterprise Technician Substitute Substitute Instructional Supervisor Psycho-Ed School Sec/Clerk Warehouseman - Part Time Psycho-Educational Teacher Warehouseman IS Personnel-Finance&Business School Improvement Specialist Substitute IS Personnel-Instruction Serv Enterprise Technician Substitute IS Personnel-Instruction Serv Psych-Ed ParaprolTeacher Aide Substitute Substitute Substitute Warehouseman Warehouseman Substitute Business Serv Secretary/Clerk Psycho-Educational Teacher Substitute Psych-Ed ParaprolTeacher Aide IS Personnel-Finance&Business Warehouseman Psycho-Ed School Sec/Clerk Psycho-Ed Spec Ed Specialist Substitute Youth Apprenticeship Director
-5-

SALARIES

TRAVEL

$

9,860.36 $

70.50

3,674.00

450.00

18,367.13

181.09

585.00

60,656.76

566.50

44,962.80

1,326.75

5,887.57

158.00

81,102.94

3,550.29

73,310.25

3,893.77

1.1,890.40

45,941.06

851.41

2,912.00

26,203.90

8,037.90

550.00

383.50

6,194.00

25,786.91

51.50

52.00

880.00

1,446.50

94,542.00

19,095.86

441.99

34,935.79

42.00

1,102.50

4,511.97

5,340.63

1,716.00

22,496.30

240.91

28,756.66

32,042.61

71,949.12

6,077.32

782.25

41,223.34

4,374.30

38,966.51

124.00

43,208.16

1,916.50

8,205.15

40.00

540.00

122.74

724.63

1,784.75

922.51

22,922.74

30,629.31

110.50

8,134.16

1,574.93

30,031.68

21.75

1,386.00

8,911.65

217.00

57,365.74

1,804.93

52.00

45,320.04

3,952.64

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
GADSDEN,RAYMOND GAINES,SHANNON GAINES,TONYA B GAMBLE,CAROL R GIBBS,LEONARD GIDDENS,JEFF GOODMAN,TERESA . GROOVER,SHERRI B HAIRE,BRENDA HALLlGAN,SUSAN F HAMNER,LAURA HARRELL,FRAN HARRIS,SANDRA HATTAWAY,JULIE R HEDRICK,GAIL S HILL,L1NDA F HOBBS,CAROLYN M HODGE, NANCY HOLLOWAY,CLARA B HORD,JANET S HORNSBY,DENISE B HOWARD,SARAH M HOWELL,SETH HUFFMAN,THOMAS H HUGHES,SHARYL INGLEY,THERISA JACKSON ,KATRANDA JACKSON,MELANIE H JANSEN,PATRICIA JOHNSON,KENNETH C JONES, MABLE JORDAN,ALEX KEEL,BEVERLY JAN KELLEY,JUDI KENDRICK,BEN KENDRICK,JOHN MICHAEL KIMBALL,LEWIS E KING,MARTHA LAIRSEY,SHERRY LANIER,MONICA S LANIER,SONYA W LEE,JENNIFER LEWIS,L1NDA M L1BBY,DONNA H LORD,PAT MANCIL,GREGORY R MANGRUM,DONNA MARKOVCIC,FRANKIE D MARTIN,ADAM MARTIN,DANIEL P MARTIN,JOHN G MAY,LAFAYNE H MCCULLOUGH,MARGARET MCDANIEL,JEFFERY MCDONALD,CAROL

TITLE CATEGORY
Lay Board Member Support Serv Secretary/Clerk Substitute Youth Apprenticeship Director Substitute Technology Specialist Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Instructional Supervisor Substitute Psycho-Educational Teacher Substitute Audiologist Psycho-Educational Teacher Warehouseman Instructional Supervisor. Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Technology Specialist Substitute Warehouseman - Part Time Warehouseman Psycho-Educational Teacher School Psychologist Substitute Business Serv Secretary/Clerk Substitute Warehouseman Substitute Psycho-Ed Spec Ed Specialist Support Serv Secretary/Clerk Director of Psycho-Ed Prog Warehouseman - Part Time Warehouseman - Part Time School Psychologist Substitute Psych-Ed ParaprolTeacher Aide Technology Specialist Family Services Coordinator IS Personnel-Finance&Business Instructional Supervisor Psycho-Educational Teacher Lay Board Member Psycho-Educational Teacher Finance/Business Service Mgr Information Services Clerk Warehouseman - Part Time Warehouseman Substitute Lay Board Member Substitute Warehouseman - Part Time School Psychologist
-6-

SALARIES

TRAVEL

$

550.00 $

386.50

3,615.88

300.81

55,620.00

4,167.36

1,078.76

52,361.64

3,166.64

7,853.30

152.42

24,206.40

8,246.00

68,888.76

4,547.50

42.00

5,164.16

84.00

36,635.04

278.01

30,326.70

252.05

19,752.92

73,749.12

2,801.00

41,687.14

1,317.10

10,191.56

28,044.00

59,556.24

1,647.00

694.76

176.00

18,727.87

42,401.96

93.50

53,649.20

3,697.78

56.05

26,745.12

1,900.42

26,019.29

164.00

58,086.45

788.97

23,506.31

77.00

72,988.80

2,412.11

1,463.00

1,710.50

78,241.76

3,699.95

300.98

1,550.40

45,560.04

1,396.28

24,159.36

410.93

18,154.80

72.00

77,849.16

2,259.62

7,643.61

24.00

500.00

24,276.70

351.00

37,841.04

375.24

2,260.00

176.00

2,037.00

200.00

450.00

232.50

200.00

176.00

19,093.08

1,639.50

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

EXHIBIT II E"

NAME
MIKELL,CHRISTOPHER MINCEY,JOANN MORALES,SANDRA MORGAN,PEGGY C MORRIS,CINDY MORRIS,GAIL P MORRIS,JEANNIE S MORRIS,LYNNE T MORRIS,MARY H MORRIS,SHIRLEY MURPHY,CHARLES MURPHY-DICK,MARCY R MURRAY,DEBBIE NENCIONI,MARY K NESMITH,BRENDA NESMITH,MATTHEW NUNEZ,NORMA A OATES,LENA OGDEN,RYAN OLlVER,MARK OQUENDO,HEIDI L PATTERSON ,BARBARA PAYNE,MOLLY PEACOCK,KEISHA B PEARL,MARY K PETTAWAY,DALE FIELDS PHENIS,JAMES C PHILLlPS,ROSE ANNE POLLETT,PAULA N PURVIS,GLENDA RAMFJORD,NIKOVIA RICHARDSON,PAMELA ROESEL,DEE ANN ROGERS,BRUCE ROGERS,MATT ROOKS,DENISE ROOKS,MARY ROSE ROWELL,STEPHANIE SANCHEZ-VESGA,BERNARDO SANDERS,JASON SAPP,FAY SCHMACKPFEFFER,REBECCA SCHOLFIELD,TERESA G SCHREPEL,DAVID SELESTOK,MICHELE SELLERS,NORA KIMBERLY SHAVER,FRED W JR SIMPSON,KRISTINA SMITH,CHRIS E SMITH,ELAINE V SMITH,JEAN A SMITH,MICHELE S SMITH,TAMMIE SMITHERS,NATALIE M STANLEY,KIMBERLY

TITLE CATEGORY
Warehouseman - Part Time Psych-Ed Parapro/Teacher Aide General Admin Secretary/Clerk Psycho-Ed School Sec/Clerk Psych-Ed ParaprolTeacher Aide Psycho-Ed School Sec/Clerk Psycho-Ed Spec Ed Specialist Director of Child Serve Substitute Psych-Ed ParaprolTeacher Aide Family Services Coordinator Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Warehouseman - Part Time School Social Worker Psycho-Educational Teacher Substitute Warehouseman - Part Time Teacher of Visually Impaired Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Psycho-Ed School Sec/Clerk Lay Board Member Substitute Instructional Supervisor Psycho-Ed SpecEd Specialist Support Serv Secretary/Clerk Psycho-Ed Social Worker Psych-Ed ParaprolTeacher Aide Substitute IS Personnel-Instruction Serv School Psychologist Warehouseman - Part Time Psych-Ed ParaprolTeacher Aide Substitute Family Services Coordinator Migrant Education Recruiter Warehouseman - Part Time Substitute Psycho-Educational Teacher Substitute Warehouseman - Part Time Substitute Substitute Lay Board Member Substitute Instructional Supervisor General Admin Secretary/Clerk Technology Specialist Instructional Supervisor Custodial Personnel Psycho-Educational Teacher Substitute
-7-

SALARIES

TRAVEL

$

1,879.63

5,497.36

15,093.40 $

1,251.76

5,874.02

7,082.24

25,677.45

14.00

52,798.74

1,220.29

59,452.20

6,050.80

963.40

10.00

9,833.64

164.19

19,871.14

1,015.75

4,642.66

2,219.72

3,047.00

7,853.30

1,012.00

45,150.72

5,008.20

5,846.16

44.70

987.25

5,580.84

4,642.66

1,142.68

11,698.35

23.50

500.00

303.50

18.00

67,579.64

4,236.44

65,029.66

959.23

17,042.88

35.75

30,675.34

1,738.54

1,191.90

236.48

45,209.30

675.50

40,471.86

5,910.41

176.00

9,197.20

211.52

242.80

23,529.58

1,223.37

24,331.84

7,158.70

176.00

42.00

27,377.18

273.42

90.00

176.00

80.00

124.00

500.00

33.00

423.16

72,618.58

7,499.73

22,613.64

149.25

51,419.28

1,800.86

73,956.08

2,881.75

1,483.87

22,940.00

219.40

1,141.34

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME
STARLlNG,DANIEL SUTCLlFF,PAIGE TAYLOR,LASHERICA THIGPEN,L1SHA B THOMPSON,BONNIE D THOMSON,DORIS TREMBLE, MELANIE TUTTLE,BEVERLY S UNDERWOOD,JANA H VARNUM,MELINDA WARD,JAMES E WARD,KAREN WAUGH,FAYE W WHITE,KAREN WHITIINGTON,MICKEY WILCOX,CELESTE WILKINSON,BARBARA WILLlAMS,KYLE WILLIAMS, RHONDA WILLlAMS,WENDY WILSON,TERESA WOODS,DEBBIE WORTHY, MABLE G
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Warehouseman - Part Time Substitute Psych-Ed Parapro/Teacher Aide Substitute Psycho-Ed School Sec/Clerk Director of GLRS General Admin Secretary/Clerk IS Personnel-Instruction Serv Instructional Supervisor Family Services Coordinator Enterprise Technician Psycho-Ed School Sec/Clerk Director of GLRS Substitute Lay Board Member Psych-Ed ParaprolTeacher Aide Lay Board Member Warehouseman - Part Time Psycho-Educational Teacher Substitute Psych-Ed ParaprolTeacher Aide General Admin Secretary/Clerk Psycho-Educational Teacher

SALARIES

TRAVEL

$

132,00

35,25

9,707.34 $

132.92

52.00

10,245.93

66,488.76

4,691.29

17,587.14

43,208.16

2,494.25

60,120.03

5,240.95

19,757.80

1,155.39

35,082.26

338.20

7,478.64

62,530.68

3,600.89

104.00

350.00

152.25

9,217.90

102.67

550.00

281.00

668.25

28,789.04

97.50

460.00

8,460.40

80.75

17,792.76

40,390.82

275.16

$ 3,615,267.42 $ 142,745.10

-216,425.37 198,330.15

-971.54 3,087.04

$ 3,597,172.20 $ 144,860.60

- 8-

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

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8804-98-01 FS-8804-99-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-99-01

At present, Georgia Department of Education has not implemented a General Fixed Assets Account Group in our accounting system.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-00-0l
The First District Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose 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 a 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 Asset Account Group.