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MANAGEMENT REPORT METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SECTION I
SELECTED FINANCIAL INFORMATION
EXIDBITS
A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCES - BUDGET AND ACTUAL
. GENERAL AND SPECIAL REVENUE FUNDS
1
B SCHEDULE OF STATE REVENUE
2
C SCHEDULE OF OTHER REVENUE
3
D SCHEDULE OF SALARIES AND TRAVEL
4
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
CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 25, 1998
Governor ofthe State of Georgia Members of the General Assembly of Georgia Members ofthe State Board of Education
and Director and Members of the Metropolitan Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Metropolitan Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Metropolitan Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Metropolitan Regional Educational Service Agency as ofand for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the Metropolitan Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
L~
Claude L. Vickers State Auditor
CLV:jb
SECTION I SELECTED FINANCIAL INFORMATION
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1998
EXHIBIT"A"
REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES
Other Sources
Excess of Revenues and Other Financing Sources over (under) Expenditures
FUND BALANCE JULY 1, 1997
Adjustments
GENERAL FUND
BUDGET
ACTUAL
$ 1,001,521.00 $ 1,038,783.61
168,000.00
281,914.48
$ 1,169,521.00 $ 1,320,698.09
$
312,921.00 $
351,846.95
10,500.00
5,461.33
490,400.00
484,495.02
75,200.00 123,000.00
69,500.00 128,000.00
67,812.19 79,361.31 71,351.44 116,191.98
$ 1,209,521.00 $ 1,176,520.22
$
-40,000.00 $
144,177.87
40,000.00
$
0.00 $
144,177.87
612,149.36
566,237.60
-6,867.28
SPECIAL REVENUE FUND
BUDGET
ACTUAL
$ 2,712,698.00 $ 2,701,595.94
670,117.00
528,363.05
16,549.95
$ 3,382,815.00 $ 3,246,508.94
$ 1,683,430.00 $ 1,642,032.37
864,046.00 398,906.00
74,362.00 30,720.00 263,170.00 35,851.00 32,330.00
800,045.35 398,333.91
73,105.89 30,720.00 244,186.15 35,798.73 29,789.91
$ 3,382,815.00 $ 3,254,012.31
$
0.00 $
-7,503.37
$
0.00 $
106,560.40
188,076.13
-7,503.37 44,806.24
FUND BALANCE JUNE 30, 1998
SUMMARY OF FUND BALANCE Unreserved Undesignated
$
605,282.08 $
710 415.47
$
294,636.53 $
37,302.87
$
710 415.47
'-.
$
37,302.87
- 1-
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998
EXHIBIT"B"
AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
GENERAL FUND
SPECIAL REVENUE
FUND
$
72,343.94
$
54,167.61
771,595.00
2,629,252.00
213,021.00
$ 1,038,783.61 $ 2,701,595.94
-2-
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998
EXHIBIT"C"
Interest Earned Sales and Services
Advertising Shared Services Projects
Boards of Education Atlanta, City of Buford, City of Chatham County Clayton County Cobb County Decatur, City of DeKalb County Douglas County Fulton County Glynn County Gwinnett County Marietta, City of Richmond County Rockdale County
Tuition and Fees
GENERAL FUND
SPECIAL REVENUE
FUND
$
15,296.54 $
1,300.00
1,153.20
16,444.00 3,064.00 3,000.00 11,923.00 19,829.00 3,845.00 20,886.00 5,634.00 13,315.00 3,000.00 20,236.00 4,724.65 3,000.00 5,051.00 131,366.29
15,396.75
$
281,914.48 $ ===16=,54======9==.9=5
-3-
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998
EXHIBIT"D"
NAME
AMMANN,MADELINE BATCHELOR,ROBERT L BEECHER,SHARON L BLACK,JILL BLACK,LINDA B BROWN.ALFRED M BROWN.PATRICIA BRUCE,LESLIE A BRYANT,INDIA C BURDETT,GREGORY CHERRY.MARCIE LEBLANC CLEMENTS.ELEANOR A COATES,MARJORIE COOK.ROBERT M CORBETT.ALVIN R CORBIN,FRANCINE COWDEN,PAMELA S COXTON,JEROME COXTON,LINDA D CRAVEN.MARYL CROUTHAME,WILLARD CUNNINGHAM.NATALIE J DANTZLER.CAROLE L DAVIS,AMYL DEAN.JANICE M DEATON.AMYL DEMARLO,WHITNEY DESART,SHERRY DILLARD,JASMINE L DORSEN,SUSAN R DUKE,BASSEY DUNBAR,ROBERT E DUNNING,SUSAN S EARLEY.WILLIE L EDWARDS,CYNTHIA EFFNER,DARE ELLIOTT,KATHY EVERETT,JULIE A FERDINAND,WILHELMENIA FERGUSON,PATRICK FOWLER.JOANNE J FOWLER,MARY F FRASER,BRENDA G FRYMAN,DATHLEEN A GLENN,GARY GLOVER,JUDY C GOODSON,CONSTANCE F HAMILTON.LESLIE ELLEN HARPER.SUSAN M HATCH,A BERNARD HATCHER.NANCY HEALEY.GAIL G HELLARD,MARLENE A
TITLE CATEGORY
SALARIES
TRAVEL
Substitute Teacher
$
780.00
Teacher
20,141.60
Other
55,964.64 $
133.02
Paraprofessional
8,600.41
Director
70,122.00
3,838.97
Clerical
38,916.00
947.38
Clerical
31,792.08
Teacher
6,620.68
Paraprofessional
2,298.67
Teacher
33,945.64
Teacher
5,254.84
Clerical
40,359.12
404.41
Teacher
42,619.32
Substitute Teacher
40.00
Paraprofessional
14,792.24
Paraprofessional
20,924.60
Teacher
35,839.23
358.09
Paraprofessional
14,706.40
Paraprofessional
18,772.88
894.00
Other
51,211.04
213.47
Other
50,375.04
1,067.30
Teacher
28,333.21
25.00
Paraprofessional
10,785.80
Other
15,561.00
148.70
Paraprofessional
17,699.74
800.00
Social Worker
33,906.02
343.30
Teacher
4,106.23
Teacher
10,494.72
Substitute Teacher
60.00
Teacher
4,261.32
Substitute Teacher
40.00
Teacher
12,750.00
Teacher
26,135.24
25.00
Social Worker
56,916.38
2,100.00
Paraprofessional
17,306.60
121.25
Substitute Teacher Substitute Teacher
120.00 120.00
23.75
-~-
Paraprofessional
2,316.30
Paraprofessional
16,842.44
Teacher
25,822.80
Substitute Teacher
240.00
Clerical
3,500.00
Substitute Teacher
480.00
Substitute Teacher
60.00
Coordinator
62,375.50
895.74
Clerical
38,367.12
Coordinator
8,364.52
482.45
Paraprofessional
15,110.28
104.16
Substitute Teacher
1,130.00
Director
95,682.00
11,744.56
Teacher
19,288.80
Teacher
51,971.17
Substitute Teacher
680.00
-4-
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998
EXHIBIT"D"
NAME
HENSCHEL,CLAUDETTE HICKS,PAULETTE S HOPKINS,JEAN C HOPPER,MARIAN P HORNING.ANITA G HRISAK,TERRI L INGRAM,RITA M JEFFERSON,MARGARET H JOHNSON.SHAWN JONES,ELLEN K JONES,JENNIFER JONES,PAMELA A JONES,SHIRLEY JOVER,KATHLEEN G JUMA,SHAMIN H KAMOR,ANTOINETTE V KAUFMAN-NAVEH,PHILLIPA KAUWELL,EDWARD E KELL Y,MICHELLE KIRBY,AUNECA W KRAMER,EDWARD E KRIBS.WENDI D LASETER,RICHARD D LAW,DONALD JR LEVY,MILTON G LINDE,BARBARA LOEDDING,NANCY BETH LUCREE,JANET E LUNSFORD,ELAINE LUNSFORD,LAUREN MARION,SHARON K MATHEWS,JENNIFER MAY,MARILYN A MCLENDON,DEBRA F MCDONALD.JUDITH H MCGEE.AMANDA C MCGEE,JULIANNE F MCLAUGHLIN, TINA MEEK,ERICJ MEHNERT-JACOBY,KANREN L MESSINA.BARBARA MOTLEY,CARMEN MURRAY,HEATHER L NEAL,HAROLD L NOVAK,LIZABETH A O'CONNELL.VIRGINIA E PATRICE,LAURIE PAZOL,KELLEY TAYLOR PAYNE,JANICE K PEEBLES,CINDY PERRY,PRISCILLA PETER,JANICE E PETERSON.DEEJAY
TITLE CATEGORY
Paraprofessional Paraprofessional Clerical Paraprofessional Substitute Teacher Clerical Other Substitute Teacher Paraprofessional Clerical Paraprofessional Teacher Paraprofessional Paraprofessional Teacher Other Substitute Teacher Teacher Substitute Teacher Paraprofessional Other Teacher Teacher Paraprofessional Other Substitute Teacher Teacher Coordinator Coordinator Teacher Teacher Paraprofessional Coordinator Paraprofessional Coordinator Teacher Paraprofessional Teacher Substitute Teacher Teacher Paraprofessional Other Paraprofessional Other Substitute Teacher Substitute Teacher Teacher Substitute Teacher Paraprofessional Paraprofessional Teacher Clerical Substitute Teacher
-5-
SALARIES
$
14,790.64
22,091.28
15,922.50
15,525.76
40.00
3,125.01
29,400.00 $
540.00
5,059.20
30,231.41
15,525.76
8,489.14
23,416.44
23,965.32
18,600.24
29,896.88
120.00
38,328.44
100.00
180.00
37,000.00
31,738.32
22,639.20
3,947.25
61,750.08
600.00
20,088.69
54,288.96
36,666.72
20,141.60
41,378.28
17,782.76
4,666.84
13,400.00
59,038.08
4,181.84
22,699.44
27,995.52
9,673.86
40,173.64
11,386.60
18,708.26
14,164.08
27,989.76
40,337.01
28,110.18
20,701.29
2,920.00
16,201.60
3,003.68
8,758.35
9,234.88
60.00
TRAVEL
124.75
6,118.15 2,082.01 1,892.69
19.50 2,327.65
12.00 131.25 436.04 257.87
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998
EXHIBIT"D"
NAME
POWELL,ROBERTA A PURVES.SARA B QUIRK,CONSTANCE A QUITMAN,JACQUELINE C RAJU,KALPANA K REXINGER,JANE E ROBERTSON,SCOTT RUANE,MARY P SCARBOROUGH,JACQUELINE SCHNUPP,JEAUNETT SCHRANTZ.TRACY D SHURE,JANICE H SMALLEY,SUSAN SMITH,LLONA L SMITH,SUSAN K SMITH,R WARREN SPAULDING,BETHANNE . SPRIGGS,BARBARA L STATHAM,LAURA A STEFFEN,GLORIA STRUSINER,ELLEN S STUBBS,LINDA D STRUGEON,CHRISTINE TAYLOR.ALAN B THOMAS,LISA M WATSON,CHARLES E WEINER,LAWRENCE R WHITE,KITTY L WINEBARGER,LAURA H WOLFF,IRWIN WOLKIN,SUSAN S WOODS,CATHERINE ZOECKLER,NATALIE R
Accruals June 30, 1997
TITLE CATEGORY
Clerical Social Worker Coordinator Paraprofessional Teacher Teacher Paraprofessional Paraprofessional Paraprofessional Substitute Teacher Substitute Teacher Other Paraprofessional Paraprofessional Social Worker Social Worker Substitute Teacher Teacher Teacher Substitute Teacher Teacher Teacher Other Social Worker Clerical Paraprofessional Director Social Worker Social Worker Substitute Teacher Coordinator Paraprofessional Teacher
SALARIES
$
35,946.00
4,323.42
4,589.08 $
14,626.82
3,817.00
57,673.36
9,173.86
15,953.32
17,306.60
3,859.28
60.00
53,087.40
16,419.20
11,386.60
45,344.74
43,999.86
8,170.00
8,168.12
11,577.41
300.00
50,414.20
38,537.60
40,969.86
41,144.47
8,075.80
18,772.88
82,650.00
13,568.00
53,649.38
120.00
62,375.50
17,306.60
4,307.32
$
2,969,352.09 $
TRAVEL
22.00
534.02
97.00
22.50
526.88 482.54
15.00 477.75
7.25 302.75 790.75
2,111.01 126.50 672.42
1,122.75
45,383.58
-236,935.79
$
2,732,416.30 $ =====45,=38=3.5=8
-6-
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 1998
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
8564-93-02 8564-93-03 FS-8564-97-01
Previously Reported Corrective Action Implemented 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-8564-97-01
Due to budget constraints we were unable to resolve this finding in fiscal year 1998.
SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS
METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8564-98-01
The Metropolitan Regional Educational Service Agency does not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory of equipment owned by the Agency and should include, but may not be limited to, date _acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be : maintained of all additions and deletions to the General Fixed Assets Account Group.