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-