Management report, Griffin 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 State Auditor
MANAGEMENT REPORT GRIFFIN REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY
MANAGEMENT REPORT -TABLE OF CONTENTS-
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION EXHIBITS
A BALANCE SHEET GOVERNMENTAL FUND
B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
C SCHEDULE OF SALARIES AND TRAVEL

Page
1 2 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 2, 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 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 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 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, 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,

RWH:mmr

SELECTED FINANCIAL INFORMATION

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY
BALANCE SHEET GOVERNMENTAL FUND
JUNE 30, 2004

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Other Receivables Inventories
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals SalariesNVithholdings Payable
Total Liabilities
Fund Balance: Reserved for Inventories Unreserved Undesignated
Total Fund Balance
Total Liabilities and Fund Balance

$ 348,944.13 316,692.00 264,137.66
$ 929,773.79

$

68,580.16

85,978.63

$ 154,558.79

$ 264,137.66 511,077.34
$ 775,215.00

$ 929,773.79 =========

- 1-

GRIFFIN 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 Intergovernmental - Federal Intergovernmental - Other Sales and Services Interest and Other Investment Income Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$

770,421.37

439,739.00

3,490.00

3,186,842.73

2,672.46

138,033.87

$ 4,541,199.43

4,426,035.69

$

115,163.74

660,051.26

$ ==77=5=,2=1=5=.0=0=

-2-

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

ADAMS,GENIE H ARMOUR,CHARLES P BATTLE,ERNEST BEESON,TERRY D BELL,SHANNON BEVIL,LINDA F BLAND,DARRYLE BURGREEN,LAUREN W CALL JR,WARREN F CALLIGAN ,LUCILLE CARLISLE,LAJUANA N CHEEK,DENISE A CLARK,NATHANIEL CLARK,SALLY COLLINS,KATIE COLLINS-SORRELLS,SUSAN CRUSE,CHARLES R DANIEL,TERESA B DRlVER,JANE DYE,PATRlCIA G ELLIS-WILLIAMS,TRACEY A ETHERIDGE,LISA FAGIN,LESLIE R FLETCHER,JUANITA GARDNER,KEITH GEIGER,CELECIA GILOW,JENNIFER B GORDY,STEPHANIE L GRAVES,ARTHUR B GREEN,LISA GREENFIELD,EMILY GREGG,TANYA HALL,JAMES W HART,CARALIE R HARVEY,DIANE B HEAD,MELODY HEAD,RONALD W HERRlNG,CHERYL B HIGHT,ELAINE HIGHTOWER,AUDREY H HIGHTOWER,HORACE HINDS,STANMORE J HOGAN,DENISE P

School Improvement Specialist $ Crossroads Ah School Teacher Substitute Teacher Warehouseman Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher Audiologist Maintenance Personnel School Improvement Specialist School Social Worker Crossroads Ah School Teacher Substitute Teacher Substitute Teacher Substitute Teacher Teacher ofVisually Impaired Warehouseman Youth Apprenticeship Director Substitute Teacher IS Personnel-Finance&Business Crossroads Ah School Teacher Substitute Teacher Crossroads Ah School Teacher Substitute Teacher Substitute Teacher Substitute Teacher General Admin Secretary/Clerk RESA Director Warehouseman Substitute Teacher Substitute Teacher Substitute Teacher Maintenance Personnel School Improvement Specialist School Improvement Specialist Substitute Teacher Maintenance Personnel Director ofChild Serve Substitute Teacher Substitute Teacher Substitute Teacher Crossroads Ah School Teacher Support Serv Secretary/Clerk

54,322.76$ 37,019.91
250.00 53,166.12
50.00 13,348.55
300.00 56,498.17 43,753.44 72,332.17 44,740.92 40,279.65
65.00 195.00 50.00 55,918.30 34,413.00 53,683.20 50.00 37,250.28 8,477.31 100.00 11,967.22 200.00
65.00 100.00 8,610.00 38,009.10 1,901.90 250.00 162.50 520.00 52,116.36 73,290.12 3,186.60 350.00 9,366.30 63,703.82
50.00 50.00 50.00 48,008.13 29,496.84

-3-

TRAVEL
2,078.33 28.12 59.36
1,573.07 2,152.87
53.48
2,373.35 3,199.69
806.69
3,043.22 2,487.85
254.80

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT "C"

NAME

TITLE CATEGORY

H O WARD, TERESA

Substitute Teacher

ISON,KANDICE

Substitute Teacher

JACKSON,GARY P

Maintenance Personnel

JONES,M JAMIE

Crossroads Ah School Teacher

JONES,REBECCA W

Finance/Business Personnel

KENDALL,BRENDA J

Secretary

LAUFFER,BARBARA

Substitute Teacher

LEWIS,GLORIA A

Substitute Teacher

LUCAS,KAREN

Substitute Teacher

LYNCH,JAMES D

Warehouseman

MAGNER,STEVEN C

Crossroads Ah School Teacher

MATHEWS,ELLAWEASE

Substitute Teacher

MATTHEWS,CHIKINA

Substitute Teacher

MCCARD,VELMA

Substitute Teacher

MCCRARY,BLANCHE

Substitute Teacher

MCGAVIN,JOHN T

School Improvement Specialist

MCLUCAS,JOHN L

Vocational Director (RESA)

MELTON,RUTH ANN

Substitute Teacher

MIDDLEBROOKS,SHANNON D General Admin Secretary/Clerk

MILLER,LAURA

Substitute Teacher

MOORE,ALTON A

Maintenance Personnel

MOORE,LISA

Substitute Teacher

MORRIS,SHERIKA

Substitute Teacher

MYERSCOUGH,SUSAN C

Teacher ofVisually Impaired

O'NEAL,MARGALENE

Substitute Teacher

PACE,BOWMAN S

Maintenance Personnel

PARKS,DENNIS MICHAEL

Maintenance Personnel

PARKS,TAMMY

Substitute Teacher

RAY,RAYMOND

Substitute Teacher

REID,P A TRICIA

Substitute Teacher

RICE,DAVID

Substitute Teacher

RIVERS,SUSAN S

Support Serv Secretary/Clerk

SAUER,GAIL M

Crossroads Ah School Teacher

SCOTT,LEE ANN

Director ofGLRS

SHANNON ,ASHLEY

Substitute Teacher

SHELLEY,LISA LYLE

StaffDevelopment Specialist

SIZEMORE,C RODNEY

Alternative School Director

SLAY,EVERETT

Substitute Teacher

SMARR,CRYSTAL

Substitute Teacher

SMITH,NANCY M

Substitute Teacher

SMITH,RON

Substitute Teacher

STAFFORD,CECILIA

Substitute Teacher

STARKS,ERICA

Substitute Teacher

STEELE,JULIA M

School Improvement Specialist

-4-

SALARIES

TRAVEL

$

300.00

100.00

42,840.60

55,416.42 $

38,502.72

26,220.42

195.00

468.69

300.00

21,579.24

35,115.72

50.00

50.00

100.00

50.00

96,454.82

37,855.60

200.00

25,537.40

200.00

35,059.08

50.00

150.00

43,139.40

910.00

42,617.28

40,031.40

50.00

50.00

250.00

100.00

30,147.04

47,391.42

70,959.84

50.00

67,811.08

68,389.08

50.00

130.00

300.00

50.00

250.00

50.00

2,604.00

13.24 25.76
1,125.20
810.12
5,189.60 2,123.22
36.40

GRIFFIN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT "C"

NAME
STINCHCOMB,HUGH G STINSON,MARION STROUD,SHARLENE TOUCHSTONE,JADA TURNER,WILLIAM R TURNIPSEED,W KEITH TYLER,MILTON VICKERY,DEWEY T WALKER,LYNN WALTER,MICHAEL E WATKINS,YOLANDA L WHITFIELD,RICHARD B WHI1NER,llMETRICE L WILLIAMS,KARRI L WILSON,DONNA P WOODLE,AMANDA
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY

SALARIES

RESA Director

$

Substitute Teacher

Substitute Teacher

Substitute Teacher

Technology Specialist

Warehouseman

Warehouseman

Warehouseman

Substitute Teacher

Crossroads Alt School Teacher

ParaproressionaVfeacher Aide

Custodial Personnel

Substitute Teacher

Crossroads Ah School Teacher

General Admin Secretary/Clerk

Substitute Teacher

50,169.15 $ 455.00 100.00 50.00
66,738.72 22,473.72 13,741.20 17,472.00
675.00 43,256.96 12,510.74 12,769.72
150.00 468.69 3,574.23
50.00

TRAVEL
554.00

$ 2,024,499.05 $

27,988.37

-98,596.64 85,978.63

$ 2,011,881.04 $

27,988.37

-5-