r ' , 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 -2- 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 -3- 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