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 1 2 ,I 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 -1- 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 -2- 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 -3- .,