Management report, Metropolitan Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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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.