Management report, Metropolitan Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATEOF GEORGIA YEARENDED JUNE 30,1999
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 TRANSMIITAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTIJAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF FEDERAL REVENUE

3

D SCHEDULE OF OTIIER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

SECTIONll 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

RUSSELL W. HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
January 25,2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the 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 of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1999, 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 c

.information pertinent to the financial and compliance activities of the

Metropolitan Regional

.ervice Agency as ofand for the year ended June 30, 1999. The particular

information provided is en 'erated in the Table of Contents.

This report is intended solely for the information and use of management of the Metropolitan Regional Educational Service Agency 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,
~t.O.~ Russell W. Hinton State Auditor

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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. 1999

FUND BALANCE JUNE 30. 1999
SUMMARY OF FUND BALANCE
Reserved Federal Programs
Unreserved Undesignated

$ 679,173.18 $ 595,453.13

$ -176,259.83 $ 88,302.48

$ 595,453.13 $ 595,453.13 -1-

$ 41,807.00
46,495.48
$ 88,302.48

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30.1999

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Regional Educational Service Agency Annual Evaluation Coordination Severely Emotionally Disturbed

GENERAL FUND

SPECIAL REVENUE
FUND

$

$

65,723.71

792,047.00

87,815.23

213,027.00

3,026,144.00

$ 1,070,797.71 $ 3,113,959.23

-2-

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30.1999

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Special Education State Program Improvement Grants for Children with Disabilities Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS Education, U. S. Department of Agreement to Position the Contractor as the Department's Agent to Disperse Funds as Directed by the Department's Leadership Academy. Health and Human Resources, U. S. Department of Through Georgia Department of Education Cooperative Agreements to Support Comprehensive School Health
Programs to Prevent the Spread of HIV and Other Important Issues

SPECIAL REVENUE
FUND

$

5,000.00

33,954.66 37,032.00

162,759.96 456,520.00
7,540.00

44,429.02 3,300.00
750,535.64

-3-

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30.1999

EXHIBIT"D"

Interest Earned Reimbursement of Salaries
Fulton County Board of Education Sales and Services
Printing Services Services Provided
Shared Services Projects Various Sources
Tuition and Fees

GENERAL FUND

$

9,040.31

60,461.00

4,507.98

SPECIAL REVENUE
FUND

157,734.47
74,544.97 $ _ _-=2:2z,.9=1..0:=.9=8-

$

306,288.73 $ ==:::=2!=2,=91=0=.9=8

-4-

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
AGARTH,KATHY ANDERSON,EDWARD D BARBOUR,SHELIA F BARNES,CAROL L BATCHELOR,ROBERT L BEECHER,SHARON L BERUSCH,JILL R BERRY,DEBORAH T BLACK,L1NDA B BRITTON,CINDI L BROWN,PATRICIA BURDETT,GREGORY L BUTLER,JODY CARMICHAEL,CECELIA CHERNOFSKY,DIANA CLEMENTS,ELEANOR A COATES,MARJORIE COOK, BRIAN T CORBETT,ALVIN R CORBIN,FRANCINE COWDEN,PAMELA S COXTON,JEROME COXTON,L1NDA D CRAVEN,MARY L CROUTHAMEL,WILLARD CUNNINGHAM,NATALIE J DANTZLER,CAROLE L DAVIS,AMYL DAVIS,GILES T DEAN,JANICE M DEATON,AMY L DEEMS,DAISY DEGRENIER,ED DELAPLANE,ELVIRA DELO,KATHRYN LOCKE DESART,CORRY DESART,SHERRY DUNBAR,BARBARA DUNNING,SUSAN S EARLEY,WILLIE L EDWARDS,CYNTHIA EFFNER,DARE ELLINGTON,DIXIE EVERETT,JULIE A FELlCE,MEGGAN S FERDINAND,WILHELMENIA FORTSON,ELlZABETH FOWLER,MARY F

TITLE CATEGORY
Teacher Teacher Paraprofessional Teacher Teacher Other Substitute Teacher Paraprofessional Director Teacher Clerical Teacher Substitute Teacher Paraprofessional Paraprofessional Clerical Teacher Substitute Teacher Paraprofessional Paraprofessional Teacher Paraprofessional Paraprofessional Other Other Teacher Paraprofessional Other Substitute Teacher Paraprofessional Social Worker Substitute Teacher Substitute Teacher Substitute Teacher Teacher Substitute Teacher Teacher Teacher Teacher Social Worker Paraprofessional Substitute Teacher Substitute Teacher Paraprofessional Paraprofessional Paraprofessional Substitute Teacher Clerical
-5-

SALARIES

$

13,443.43

17,326.32

14,337,83

22,593.40

4,028.32

59,278,38 $

60.00

11,208,12

71,694,96

22,593.40

33,700,08

37,319,69

1,088,00

11,649,00

2,297.74

42,780,96

45,107,60

420,00

17,133.52

22,146.52

45,373.64

15,565.28

19,869.64

55,744,34

53,397,36

37,792,04

2,157.16

37,771.00

60.00

22,046.82

15,380,25

324,00

708.00

128,00

32,609.28

496.00

3,498,24

36,940,97

4,390,68

60,289.92

18,316,72

6,135,88

452,00

1,323,60

3,754,96

17,825,92

60,00

25,292,16

TRAVEL
59.50 3,643.15
25.00
253,75 150,00 138,00 138.50 265.42 1,184.15 213,57 325.00
59,00
1,847,25
9.50

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
FULTON,WILLIAM F JR GAULDEN,PENNY D GEWIN,SARAH L GLENN,GARY GLOVER,JUDY C GRISWOOD,HARIETTE HAMILTON,LESLIE ELLEN HARPER,SUSAN M HART,CANDICE KELLY HATCH,A BERNARD HATCHER,NANCY HEALEY,GAIL G HENSCHEL,CLAUDETTE HICKS,PAULETTE S HILL,INELM HOPKINS,JEAN C HOPPER,MARIAN P HOWARD,BRIAN C HURLEY,HANNELORE A MAGER INGRAM,RITA M JACOBY,KAREN L MEHNERT JOHNSON,PATRICIA L JOHNSON,SHAWN JONES,ELLEN K JONES,JENNIFER JONES,PAMELA A JONES,SHIRLEY JOVER,KATHLEEN G JUMA,SHAMIN H KAMOR,ANTOINETTE V KAUWELL,EDWARD P KIRBY,AUNECA W KRAMER,EDWARD E KRIBS,WENDI D LASETER,RICHARD D LACY,DOROTHY B LAW,DONALD JR LEVY,MILTON G L1NDE,BARBARA LINDE, DENISE A LOEDDING,NANCY BETH LOUDY,LYNNE M LUCREE,JANET E LUNSFORD,ELAINE LUNSFORD,LAUREN MALO,JESSICA LYN MAPHET,BUNITA J MARION,SHARON K

TITLE CATEGORY
Substitute Teacher Substitute Teacher Substitute Teacher Coordinator Clerical Clerical Paraprofessional Substitute Teacher Substitute Teacher Director Teacher Teacher Paraprofessional Paraprofessional Substitute Teacher Clerical Paraprofessional Paraprofessional Coordinator Other Teacher Paraprofessional Paraprofessional Clerical Paraprofessional Teacher Paraprofessional Paraprofessional Teacher Other Teacher Paraprofessional Other Teacher Teacher Teacher Paraprofessional Other Substitute Teacher Teacher Teacher Substitute Teacher Coordinator Coordinator Teacher Paraprofessional Paraprofessional Teacher
-6-

SALARIES

$

3,510,00

535.95

2,192.00

66,072.42 $

40,668.96

18~717.30

15,992,52

3,116.24

120,00

101,422.80

35,926.40

53,505.54

2,537.52

25,922.56

128.00

17,059.46

16,432.52

10,600.80

55,279.69

31,164.00

43,282,28

11,352,52

15,453.24

33,451.20

16,214,24

28,408,57

4,026,00

4,094.16

9,579.64

31,182.88

4,906.34

2,826,85

39,220.08

34,878.60

4,527.84

22,593.40

1,052.60

65,454.96

16,268.40

25,528.45

6,323.55

. 60,00

60,231.12

58,299.84

25,379,92

8,536.14

9,919,17

44,899.12

TRAVEL
474,25 56,74
12,206.74
1,044.00 120,25
195.50
6,354.83 48.00
2,903.56 5,554,61

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30,1999

EXHIBIT"E"

NAME
. MATHEWS,JENNIFER MCCLOUD,MOLLEn MCCLURE,TERESA E MCDANIEL,DANNY R MCDONALD,JUDITH H MCGEE,JULIANNE F MCLAUGHLlN,TINA MCLENDON,DEBRA F MEEK,ERICJ MERRln,CHRISTINE W MESSINA,BARBARA MILLS,KIMBERLY MILLSAP,SHELLY MOTLEY,CARMEN MURRAY,HEATHER L NEAL,HAROLD L NOVAK, LIZABETH A O'CONNELL,CHRISTINE E O'CONNELL,VIRGINIA E ORTIZ,L1NDA S PATSY,CONSTANCE PATRICE,LORI PAYNE,JANICE K PETERS,JANICE E PETERSON,DEEJAY PIKE,TOMMIE H POWELL,ROBERTA PURVES,SARA B QUITMAN,JACQUELINE C RAINER,ROBIN C RAYNER,JENNI REICHER,LESLIE REXINGER,FRANCES L REXINGER,JANE E ROBERTSON,SCOn ROnNER,JEANNE M RUANE,MARY P SAVAGE,GERALDINE SCARBOROUGH,JACQUELINE SEWELL,MARCUS G . SHURE,JANICE H SMALLEY,SUSAN SMITH,J DAWN SMITH,LLONA L SMITH,SUSAN K SMITH,R WARREN SPAULDING,BETHANNE STEFFEN,VALERIE A

TITLE CATEGORY
Paraprofessional Paraprofessional Paraprofessional Substitute Teacher Coordinator Paraprofessional Teacher Paraprofessional Substitute Teacher Substitute Teacher Paraprofessional Paraprofessional Paraprofessional Other Paraprofessional Other Substitute Teacher Substitute Teacher Teacher Teacher Teacher Teacher Paraprofessional Clerical Substitute Teacher Other Clerical Social Worker Paraprofessional Substitute. Teacher Substitute Teacher Substitute Teacher Substitute Teacher Teacher Paraprofessional Paraprofessional Paraprofessional Paraprofessional Paraprofessional Paraprofessional Other Paraprofessional Substitute Teacher Paraprofessional Social Worker Social Worker Substitute Teacher Substitute Teacher
-7-

SALARIES

$

18,820.12

11,376.58

9,084,90

300.00

65,424.00 $

24,025.12

4,778,64

2,680,00

12,070.80

136.00

2,277.32

12,836.57

2,662.00

18,277,77

15,992,52

28,321.92

51,066.34

3,834.99

34,829.28

40,788.32

29,318.40

26,838.02

20,415.32

771.76

748.00

35,591.75

38,103.12

35,338.86

2,470,68

1,944.00

728.00

9,304.81

1,755.00

62,413.12

2,293,48

11,386.00

16,884,36

10,808.24

18,316.72

4,245.03

56,187,68

9,942.06

408.00

13,522.24

49,528.34

49,996.76

15,262.20

23,082.72

TRAVEL
1,999.51
43.00 182.75 406.75
1,071.65 336.75
265.50 92.75
400.56 175.25

$ 3,539,507.10 $==::i:::::!:4i::8::,:7::3:::7':.=0=7= -8-

SECTIONll AUDITEE'S RESPONSE TO PRIORYEARFINDINGS AND QUESTIONED COSTS

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY
AUDITEE'S RESPONSE
SUMMARYSCHEDULE OF PRIORYEAR FINDINGS AND QUESTIONEP COSTS YEAR ENDED ruNE 30. 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8564-97-01 FS-8564-98-01

FurtherAction Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES .

GENERAL FIXEDASSETSIPROPERTY MANAGEMENT Failure to Maintain GeneralFixed AssetsAccountGroup Finding Control Number: FS-8564-98-01

Due to budget constraintswe were not able to resolve this finding in fiscal year 1999.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 3D. 1999
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8564-99-01
The Metropolitan Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the financial statements ofthe 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.