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

I

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY

MANAGEMENT REPORT

-TABLE OF CONTENTS-

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-SUDGET AND ACTUAL
B SCHEDULE OF SALARIES AND TRAVEL

ea
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DEPARTMENT OF AUDITS AND ACCOUNTS

2S4 Washington Street, S.W., Suite 214

RUSSELL W. BrNTON
STATE AUDITOR (404) 656-2174

Atlanta. Georgia 30334-8400

February 19, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Griffin 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 Georr,ia 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 Griffin Regional Educational
Service Agency. Accordingly, the financial statements and compliance activities of the Griffin
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 Griffin Regional Educational Service Agency as of and for the year ended June 30, 2002. 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,
~-9:s.

RWH:cdp

SELECTED FINANCIAL INFORMATION

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBITA

COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

.

BUDGET AND ACTUAL

VEAR ENDED JUNE 30. 2002

REVENUES
State Funds Federal Funds Other Funds
TotalRevenu
EXPENDITURES
Cunent Instruction Support Services Pupil Services ln,,rovement of Instructional Services General Administration School Administration Busineu Administration Malntanance and Operation of Plant Capital Outlay Debt Service
Prtncip I
lnlltlllllt
Total Expenditulllll
Excess of Revenu over (under) Expendltu19s
OTHER FINANCING SOURCES
Capital Laue
Excess of Revenues and Other Financing Sources
over (under) Expenditul9s
FUND BALANCE JULY 1. 2001
Adjustment
FUND BALANCE JUNE 30. 2002
SUMMARY OF FUND BALANCE
Reserved lnventort
un,.served Undeslgneted
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BUDGET

ACTUAL

s 787,538.00 s 857,084.90

262,739.00

313,250.00

1,885,875.93

2,174,085.76

s s 2,936,150.93

3,344,420.88

s s 555,349.01

589,858.39

152,913.16 1,087,218.54
199,640.45 111,084.46 302,185.81 514,948.78 50,000.00

151,193.96 1,408,700.59
212,960.59 114,535.32 388,940.70 499,729.04 112,938.52

30,000.00 11,388.84

15,904.33 4,480.73

s s 3,014,729.05

3,479,240.17

s s -78,578.12

-134,819.51

17,150.00

s s -78,578.12

-117,889.51

883,288.98

863,288.98

264.77

s s 784,973.63

745,817.47

s 490,488.45
255,129.02
s 745,817.47

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBITB

NAME
ARMOUR, CHARLES P . BEESON, TERRY D
BEVIL, LINDA F BURGREEN, LAUREN W CALL JR, WARREN F CARLISLE, LAJUANA N CHAMPION, GWEN CHEEK, DENISE A COLLINS, KATIE COLLINS-SORRELLS, SUSAN CRUSE, CHARLES R DANIEL, TERESA B DAVIS, CYNTHIA DENNIS, ROSEMARY DOUGLAS, STEPHEN DYE, PATRICIA G ELLIS-WILLIAMS, TRACEY A EVANS.ROSA FLETCHER, JUANITA GARRISON, RONNIE D GILOW, JENNIFER B GOODRUM, NOTSRIUS GRAVES, ARTHUR B HALL, JAMES W HART, CARALIE R HARVEY, DIANE B HEAD, RONALD W HINDS, STANMORE J
HOGAN, DENISE F!
HOLMES, AMOS C JACKSON, ANDREW R JACKSON, GARY P JONES, GERALDINE JONES.KIM JONES, M JAMIE JONES, REBECCA W KENDALL, BRENDA J LEWIS, GLORIA A LYNCH, JAMES D MAGNER, STEVEN C MAYES, LAKITHA MCGAVIN, JOHN T MCIVER, RENEE MCLUCAS, JOHN L MCNEAL, VICKEY MELTON, RUTH ANN MIDDLEBROOKS, SHANNON D MOORE, ALTON A MYERSCOUGH, SUSAN C NOLTON, IBERIA O'NEAL, MARGALENE PACE, BOWMAN S PARKS, DENNIS MICHAEL RICHARDS, PHILLIP E

TITLE CATEGORY

SALARIES

TRAVEL

s Crossroads Alt. School Teacher
Warehouseman Support Seiv. Secretary/Clerk Audiologist Maintenance Personnel Crouroadl Alt. School Teacher Substitute Teacher Crouroads Alt. School Teacher Substitute Teacher Teacher of Visually lq,aired Warehouseman Youth Apprenticeship Director Substitute Teacher Substitute Teacher Substitute Teacher Finance/Business Personnel Crossroads Alt. School Teacher Substitute Teacher Substitute Teacher Prindpal General Admin. Secratary/Clerk Substitute Teacher Warehouseman Maintenance Personnel lnatrudional Supervisor School lq,rovament Spedalit Maintenance Personnel Crouroads Alt. School Teacher Support Seiv. Secretary/Clerk Substitute Teacher Substitute Teacher Maintenance Personnel Crouroadl Alt. School Teacher Substitute Teacher Crouroads Alt. School Teacher Finance/Buslneu Personnel Secntary Crouroads Alt. School Teacher Warehouseman Crouroads Alt. School Teacher Substitute Teacher Director of Student Services Substitute Teacher Vocational Director (RESA) Cro11roads Alt. School Teacher Substitute Teacher General Admin. Secratary/Clerk Maintenance Personnel Teacher of Visually Impaired Substitute Teacher Substitute Teacher Maintenance Personnel Maintenance Personnel Warehouseman

s 24,441.12

27.05

51,492.60

30,384.48

54,868.78

1,835.30

42,376.20

37,295.30

138.00

38,934.68

92.00

52,554.40

3,516.86

33,329.76

50,773.20

3,413.15

46.00

368.00

48.00

38,077.76

239.68

29,964.90

61.32

138.00

4,140.00

1,386.00

7,692.16

8.96

92.00

3,663.65

50,475.84

66,561.04 2,355.98

71,177.76

4,201.62

46,970.04

44,474.14

175.22

28,568.40

26.88

92.00

1,012.00

41,492.16

3,746.38

46.00

52,383.70

372.34

37,290.84

6.72

25,873.20

27,434.88

35.84

20,900.04

24,899.40

206.05

46.00

83,796.36

1,440.84

46.00

73,598.88

1,352.88

12,686.00

46.00

4,209.68

33,955.56

458.08

35,663.04

1,031.48

46.00

184.00

41,275.80

38,771.28

2,281.00

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GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBITe

NAME
RIVERS, SUSAN S SAUER, GAIL M
SAUER, KERRI SCOTT, LEE ANN SHELLEY, LISA LYLE SIZEMORE, C RODNEY SMARR, CRYSTAL SMITH, JESSE STEELE, JULIA M STINCHCOMB, HUGH G STINSON, FELICIA STRICKLAND, ISAAC TURNER, WILLIAM R TURNIPSEED, W KEITH TYLER, MILTON VICKERY, DEWEY T WALKER, MARY A PENNY WALTER, MICHAELE WATKINS, YOLANDA L WHITFIELD, RICHARD B WILSON, DONNA P ZELLNER, NANCY M
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY

SALARIES

TRAVEL

Support Serv. Secretary/Clerk $ Crouroads All. School Teacher Substitute Teacher Director of GLRS lnstructlonal Supervi10r Crossroads Alt. School Teacher Substitute Teacher Warehouseman Instructional Supervi10r RESA Director
Substitute Teacher Substitute Teacher Technology Specialist WarahouHman WarehouHman Warehouseman lnstrucllonal Supervl10r Crauroads Alt. School Teacher Paraprofessional/Teacher Aide Custodial Per10nnel General Admin. Secretary/Clerk Substitute Teacher

27,207.96 48,031.28
50.00 66,925.16 $ 73,430.28 75,694.04
240.00 10,227.76 46,062.84 92,270.04
46.00 475.00 65,117.20 21,766.32 2,157.58 2,409.83 10,404.04
35,609.38 5,344.50
11,625.96 20,979.10
46.00

4,477.01 2,320.64 1,973.16 2,386.98
91.49

$ 1,984,420.46 $ 31,815.53

-111,872.66 119.021.52

-22.40

$ 1,991.589.32 $ 311793.13

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