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HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

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

Page
1 2

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, SW., Swte 214

Rcssru W. H1'ITON
ST4,.TE AU"JITOR (.CO.() 65b-21 i-4

Atlanta, Georgia 30334-8400

February 27, 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 Heart of Georgia 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 Audtf Report pursuant to the Smgle Audrt Act Amendments, as of and for the year ended June 30, 2002, we have performed certain audit procedures at the Heart of Georgia Regional Educational Service Agency Accordingly, the financial statements and comphance act1v1t1es of the Heart of Georgia 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 comphance and internal controls as required by the Single Audrt Act Amendments of 1996
This Management Report contains information pertinent to the financial and compliance act1vrt1es of the Heart of Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular information provided 1s enumerated in the Table of Contents
This report 1s intended solely for the informatmn and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties
Respectfully submrtted,
w.4~

RWH klc

SECTION I SELECTED FINANCIAL INFORMATION

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT A" COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL YEAR ENDED JUNE 30, 2002

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of lnstruct:Jonal Services Media Services General Adm1 nistration School Adm1n1strabon Business Adm1n1str.abon Maintenance end Operabon of Plant Student Transportation Services Central Support Services Other Support Ser,ices
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1 2001
Adjustments
FUND BALAt,l!;;E JUt,IE :l!l 2002

BUDGET

ACTUAL

s

s 2,577,490 50

2,648,060 75

2,405,696 98

2,199,064 26

447,898 73

1,460 640 14

$

5 431,086 21 $

6 307 76515

$

1,023,028 82 $

1 043,912 30

250 474 00 1,14703097
726,05000 509,512 73 202,02500 130,211 00 241,869 00
509,415 00 692,93327

679,50213 1,462,692 58
755,43209 217,881 86 116,151 87 281 894 75
1,354 22 251,666 96 1,334,496 40
2617920

$

5 432 549 79 $

6,171164 36

$

-1,463 58 $

136,600 79

551,261 09

62141443

-4 76059

$

54503692 $

758 015 22

SUMMARY OF FUND BALANCE
Unreserved Undes,gnated

$ ====7.5.8=,0.,;15;;.22=,

-1 -

HEART OF GEORGIA REGIONAL EDUCATIONAL S!;Rl,'ICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002

EXHIBIT "B"

l:iAM.E
AUSTIN, DEBORAH M AUSTIN, MERISA T BARRETT, JUDY M BATEMAN, WILLIAM MARK BELL, BETTY B BILLUPS, SHANTRICE J BOUTWELL, BETTINA B BOWEN, SHERYL BRADFIELD, JUNE D BROOKS, TONY BROWN, FRANCES GAIL BROWN, JEANETTE F BROWN, TONYAJ BRYAN, MELANIE L BRYANT, RONALD R BURCH, WALTER JARRETT CANNON, SHIRLEY CARMAN, CINDY G CARR, CARRIE CHRISTIAN, JOYCE M CLEMENTS, ALLISON M COLBER, CHERYL B COLLINS, PATRICIA A COOK, USAB CORBIN, ELIZABETH DANIELS, MARGIE B DISHLER, TINA DOPSON, MARY H DUNCAN, CAROL W DUNN, KAREN R EVANS, PHILIS D EVANS, TONYA L FARMER, MONICA FENNELL, FAYE FISHER, ELAINE B FORE, ALEPH H FOSKEY, JODY FREELAND.RENEE FREIS, JULIE A GEORGE SR, DAVID GILES, SANDY GOFF, JENNIFER GOOCH, VICKIE M GUYTON, LORENZO HALL, CHARITY HAMMETT, CRYSTAL HARDISON, YOLANDA M HARDY, DANETTA L HARRELSON, HOLLIE P HARRIS, BETTY HARRISON, AMANDA HAYES, GWEN B

TITLE CATEGORY

Substrtute Teacher

$

Secretary

Paraprofessional/Teacher Aide

Psycho-Educabonal Teacher

SubsoMe Teacher

Psych-Ed Parapro/Teacher Aide

Paraprofessonal/Teacher Alde

Substrtute Teacher

RESA Director

Paraprofessonal/Teacher Aide

SubsoMe Teacher

Secretary

Psycho-Educabonal Teacher

General Admin Secretary/Clerk

Instructional Supervisor

Paraprofessonal/Teacher Aide

General Admin Secretary/Clerk

Psycho-Ed Soc,al Worker

Subslltute Teacher

Director of GLRS

Occupab onal Therapist

Psycho-Educabonal Teacher

Paraprofessional/Teacher Aide

F1nanceJ8usmess Ser\!1ce Mgr

Family Services Coordmator

Subslltute Teacher

SubsllMe Teacher

Support Serv Secretary/Clerk

Director of Child Serve

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

Psych-Ed P..-apro/Teacher Aide

SubstJMe Teacher

Paraprofessonal/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Technology SpecIalIst

Psycho-Educabonal Teacher

SubsbMe Teacher

ParaprofessionalfTeacher Aide

Paraprofessional/Teacher Alde

Substrtute Teacher

Paraprofessional/Teec:her Aide

P..-aprofessional/Teacher Alde

Substrtute Teacher

ParaprofBSS1onal/Teacher Aide

Secretary

Farruly Services Coordinator

Occupabonal Therapist

Occupabonal Therapist

Substltute Teacher

ParaprofessionalfTeocher A1de

ParaprofessionalfTeacher Aide

SALARIES
6,137 50 S 19,000 00 12,000 00 31,699 86 11,47758 2,473 22 29,472 00
100 00 103,789 92
250 00 100 00 30,429 96 21,393 34 17,254 92 63,024 96 26,156 62 24,216 96 7,07518 100 00 20,485 98 24,365 25 43,791 20 22,044 62 22,000 08 21,842 08 11,449 02
25 00 13,368 36 62,334 97 22,288 00 28,008 00 13,92514
50 00 50 00 14,171 34 63,523 84 30,032 42 150 00 22,044 00 200 00 6,550 00 200 00 16,128 00 184 22 150 00 16,200 00 21,11083 2,008 50 21,09214 250 00 1,10000 21,309 20

TRAVEL
41 44 98 00 1,326 00 439 64
484 00
2,881 80
154 01 53 76 45 36
5,199 42 3,424 96
189 26
1,01904 1,759 80
265 16 2,006 44 1,122 88 1,832 24
3,586 42 2,520 20 2,471 48
68 87
74 79 2,182 07
108 64 1,031 50
681 44
198 24 164 63
1,980 86
1,16220

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HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAV!;L YEAR ENDED JUNE 30 2002

EXHIBIT "B"

.tMMl;.

TITLE CATEGORY

HEMPHILL, JUDYE R

General Adm1n Seaetary/Clerk $

HENNESSY, WILLIAM

Paraprofessional/Teacher Aide

HENRY, SHEILA A

Family Services Coordinator

HICKMAN, FELICIA

Psycho-Educat1onel Teacher

HODGES, BENJAMIN

ParaprofessionalfTeacher Aide

HOLSEY, FRANK

PanaprofeSS1onal/Teacher Aide

HORNE, TERRY L

Psych-Ed Parapro/Teacher Aide

HOWELL, CONNIE A

School Improvement Speclal1st

JESSUP, CARLA C

School Social Worker

JOHNSON, WILLIE M

Head Start Worker

JONES, ANN S

ParaprofBSS1onaVTeacher Aide

JONES, BETTY F

Psych-Ed Parapro/Teachor Aide

JONES, PAULA R

Occupa~onal Therapist

JONES, TRACY BRYANT

Paraprof8SSlonal/Teacher Aide

JOYCE, LISA M

Substitute Teacher

KELLY, MARTHA B

Psycho-Ed Social Worker

KERSEY STEPHANIE D

Bookkeeper

KINCHEN, GLENDA

Panii1profeSS1onalfTeecher Aide

KING, AMANDA

SubstJtute Teacher

KIRZ, DEBORAH A

lnstrucbonal Supervisor

KITCHENS, LAUREL A

Psycho-Educat1onal Teacher

LEWIS, JUNE G

lnstrucbonal Supervisor

LEWIS, THERESA

Substrtute Teacher

LOCKE, MARLYN P

Paraprofe5510nal/Teacher Aide

LOWTHER, EDWARD DWAYNE ParaprofeSS1onal/Teacher Aide

LUCAS, JOHN W

Psych-Ed Parapro/Taachor Aide

LUPIN, PAULA R

ParaprofeSS10nal/Teacher Aide

MACK, KENNETH

Psych-Ed Parapro/Taacher A1do

MANNING JR ALLISON H

Director of Psycho-Ed Prog

MANNING, JUDY R

Instructional Supervisor

MCCRANIE, JUDYE

PareprofeSS1onal/Teacher Aide

MCDANIEL Ill, LAWSON S

Occupa~onal Therapist

MCDILDA, LORRAINE D

School Psychologist

MILLS, BRILENE

Paraprofessional/Teacher Aide

MOE, VICKIE M

Technology Spec1al1st

MORRIS, FRANK G

Psycho-EducabonalTeacher

MORTON, JENNIFER W

Psycho-EducabonalToachor

MOSLEY, REGINALD

Subsbb.rte Teacher

MULKEY, GLENDA C

Psycho-Educat1onal Teacher

PARKER, TAMMY A

School Psychologist

PEACOCK, ELIZABETH

Paraprofe951onal/Teacher Aide

PEACOCK, LINDA H

Youth Apprenticeship Director

PERRY, ANGELA

SubslJtute Teacher

PERRY, ESSIE

Sub&itute Teacher

PERRY KELLY D

Paraprofessional/Teacher Aide

PHILLIPS-LEWIS, JOANNA

Psycho-Educabonal Teacher

PITTMAN, SUSAN T

Psycho-EducabonalTeacher

PITTMAN, SYLVIA

Paraprof&SS1onal/Teacher Aide

POWELL, BARBARA LEE

Substitute Teacher

RICHARDSON, ANITA B

Psych-Ed Parapro/Teacher Aide

RICKS, CASSIE L

Grades K-5 Teacher

ROBERSON, LUTRICIA

Paraprofe&S1onal/Teacher Aide

SALARIES
24,648 96 $ 175 00
28,385 50 45,297 46
35000 100 00 15,299 94 78,813 00 23,216 00 4,590 00 62,100 00 8,295 80 44,662 08 22,044 00 1,050 00 26,217 04 13 407 53 33,093 24 15000 27,510 68 38,492 34 10,16785 150 00 53,006 64 10,488 05 16,886 34 20,849 95 2,732 34 84,875 04 68,579 55 24,614 40 21,406 88 56,585 64 175 00 48,265 80 31,408 66 31,469 97 5000 50 907 76 44,730 85 22,044 00 32,198 56 20000 5000 20,207 00 48 793 51 31,408 66 27,399 96 8,296 38 11,61316 16,590 00 7500

TRAVEL
17 36
221 48 304 83
131 98 2,18284
877 46
1,75443 21 00
731 20
1,857 76
1,455 78 19 82
83073 241 20 108 08
1,506 76 2688 2016
1,960 50
4,228 98 5,469 00 2,271 28
3,747 70
1,236 20 276 81 15 40
39627 4,738 16 1,01550 2,084 74
4760 1,669 80
726 03 142 28
2900
71 74

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HEART OF GEORGIA REGIONAi, EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBIT "B'

~

TITLE CATEGORY

ROGERS, DAVID M

Technology Spee1ahst

$

RUSSELL, RENEE

ParaprofeSS1ona1rreacher Aide

SAPP, TERESA G

Phy61cal Therapist

SCOTT, EVA

ParaprofeSS1onalfTeacher Aide

SEWELL, ROBERT G

ParaprofBSS10nal/Teacher Aide

SHARPTON.DEBORAH

ParaprofeSS1onal!Teacher Aide

SHEFFIELD, JOANNE E

General Adm1n Seaetary/Clerk

SHEFFIELD, JOSHUA M

Technology Spec1al1st

SHEFFIELD, VICKIE

Substrtute Teacher

SIMMONS, CHAD

ParaprofeSS1onal/Teacher Aide

SIMMONS, DONALD WAYNE

Psych-Ed Parapro!Teacher Aide

SMITH, BETTY H

Paraprofess1onal/Teacher Aide

STANLEY, JOYS

Finance/Business Personnel

STANLEY, RAQUIS

Sub'Eit.1ruta Teacher

STANLEY, SHIRLEY

Substitute Teacher

STUCKEY, SANDY J

Psycho-Educabonal Teacher

TALLEY, WANDA

Substitute Teacher

TAYLOR, KIMBERLY MICHELLE Occupabonal Therapist

TAYLOR. SHEILA

Paraprofess,onal/Teacher Aide

TWIGGS, JAMES L

Paraprofessional/Teacher Aide

VEAL, JAMES ERIC

Substrtute Teacher

WALKER, DAVANNE

Substrtute Teacher

WALKER, LINDA

Substitute Teacher

WALKER. THOMAS

Psych-Ed Parapro/Teacher Aide

WATERS, MARY T

ParaprofeSS10nal/Teacher Aide

WELLS, CHERYL M

Occupabonal Therapist

WEST, CHERYLL

Instructional Supervisor

WILLCOX, SANDRA F

Subsbb.rte Teacher

WILLIAMS, CHARLOTTE C

Instructional Supervisor

WILLIAMS, GLENDA G

Paraprofess,onalfTeacher Aide

WILLIAMS, JUAQUITA LACHAN ParaprofeSS1onalfTeacher Aide

WINSLETTE, JANICE

Paraprofessonal/Teacher Aide

WRIGHT, SHARON K

ParaprofeSS1onal/Teacher Aide

WYNN, DEBRA T

Support Serv Secretary/Clerk

WYNN, DONNA L

lnstrucbonal Supervisor

YAWN, BELINDA

ParaprofBSS1onal/Teacher Aide

YOUNG, TERRIE L

Psycho-Ed Social Worker

YOUNG, WILLENE G

Head Start Work.er

$ Accruals
June 30, 2001 June 30, 2002

$

SALARIES
43,804 41 $ 75000
34,361 25 350 00
29,633 00 9,464 35 16,602 96 26,906 42 55000 100 00 13,757 46 23,421 75
55,455 00 1,275 00 20000 12,010 08 5000
54,738 83 2,625 00 9,999 96 3,937 50 100 00 5000 17,15604 30000 3,399 50 10,37511
22,313 25 71,844 00 23 419 24 28,770 00 25,358 40 21,267 20 25 509 63 72 144 00
100 00 57,543 66
9,729 00
2,972,081 73 $
-39 949 44 31,003 83
2,963,136 12 $

TRAVEL 878 16
2,970 88 3080
284 46 27720
7616 746 14
5544
808 16
141 68 5208
99288 3,431 54 1,293 70 1,090 52 2,829 10
613 60 76 16
3,066 56 3,231 03
11 20 10397074
-2,851 32 2,325 B5 103,445 27

-4-

SECTION 11 AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COST

FINDING CONTROL NUMBER AND STATUS

FS-8764-00-01 FS-8764-01-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number FS-8764-01-01

Due to current staffing llm1tat1ons and budgetary considerations proh1b1ting the hiring of add1t1onal adm1mstrat1ve staff, the Board has decided not to pursue the recording of general fixed assets on the financial statements

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2002
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
CAPITAL ASSETS Failure to Maintain Records for Capital Assets F1nd1ng Control Number FS-8764-02-01
The Heart of Georgia Regional Educational Service Agency did not maintain capital assets wrthin the fomial accounting records This cond1tIon results In the financial statements of the Agency being incomplete and not in accordance with generally accepted accounting pnncIples Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of caprtal assets These subs1d1ary records should include an inventory of caprtal assets owned by the Agency and should include, but may not be limited to, date acquired, acquIsrtIon cost, estimated replacement cost, location and description Detailed records should be maintained of all add1t1ons and deletions to capital assets