"I ,.
.,.,
,,-"',.,
. . ; >\ _, - t 1 I ,., ~ ~:;, ' ' _, I '" I,, ' i~ .. _.. J - ~.. f ;\. I
-
' ' ..
_,., (. 't I ... ,

METROPOLITAN 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

1

B SCHEDULE OF SALARIES AND TRAVEL

2

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

SECTION 111 CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street, SW, Suite 214

Russr1 L W. H"To~
HATh All[)ITOR
(404) (.St,-1174

Atlanta, Georgia 30334-8400

February 20, 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 Metropolitan 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 Comprehenstve Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have performed certain audit procedures at the Metropolitan Regional Educational Service Agency Accordingly, the financial statements and compliance act1v1t1es of the Metropolitan 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 compliance and internal controls as required by the Single Aud rt Act Amendments of 1996
This Management Report contains information pertinent to the financial and compliance act1v1t1es of the Metropolitan 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
The Federal Bureau of lnvest1gallon 1s in the process of conducting an invest1gat1on regarding Metropolitan Regional Educational Service Agency's part1cipat1on in the federally funded E-Rate program As of the date of this report, the results of this invest1gat1on have not been determined
This report 1s intended solely for the information 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 parlles
Respectfully submitted,
w----~lJk
Ru ell W Hinton Sta e Aud 1tor

RWH mah

SECTION I SELECTED FINANCIAL INFORMATION

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL YEAR ENDED JUNE 30 2002

EXHIBIT "A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current lnstruct10n Support Services Pupil Services Improvement of lnstructtonal Services General Administration School Admin1strabon Business Admin1strabon Maintenance and Operation of Plant Central Support Services Other Support Services
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1. 2001
FUND BALANCE JUNE 30. 2002
SUMMARY OF FUND BALANCE
Reserved Federal Projects
Unreserved Undesignated

BUDGET

ACTUAL

$ 5,316,087 00 $ 5,419,518 13

928,634 78

1,064 179 51

720 578 00

603,542 64

$ 6,965,299 78 $ 7,087,240 28

$ 2,304,391 00 $ 2,398,882 96

1,162,316 00 1,527,216 78
937,375 00 281,344 00 151,110 00 244,817 00 172,000 00 461,730 00

1,172,928 86 1,676,208 35
937,505 53 301,905 01 128,524 30 129,042 99 184,491 25 399,489 61
22 899 96

$ 7,242,299 78 $ 7,351,878 82

$

-277,000 00 $

-264,638 54

855 829 08

859,673 66

$

578,829 08 $

595 035 12

$

16,122 53

578 912 59

$

595 035 12

. 1.

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
ACKER, ANDREA ALIE, KJILL ASKEN, DARRYL BAGGETT, WIRGARET BARKSDALE, JENNIFER J BARNES, CAROL L BEECHER, SHARON L BERMAN, ANNIE BERRY, DEBORAH T Bl.ACK, LINDA B BONE, JESSICA BRO'M-J, PATRICIA BULLABAUGH, JOHN L Ill BURDETT, GREGORY L BURKE-SOLOMON, ANDREIA CAGLE, TRACIE L CHEATHAM, VANESSA M CLANTON, SHARI ELIZABETH CLARKSON, LEONORA W CLIEMENTS, ELIEANOR A COGDELL, DAMON COOK, MISTY CORBIN, FRANCINE COXTON, JEROME COXTON, LINDA D CRAVEN, WIRY L CRAWFORD, KEENA CROUTHAMEL, \/VILLARD CUNNINGHAM, NATALIEJ DANFORTIH, EVERLIENA G DANIEL, NADRA DANIELS, WIRY DANTZLIER, CAROLE L DAVIS.AMYL DAVIS, LAURA A DEAN, JANICE M DEBRULIER, DUANE E DELO-LOCKE, KATHRYN DELUCA, NANCY M DEVOS, SYLVIA DICKERSON, WIRY E DOBBS, BETTY DUNBAR, ROBERT E EARLEY, WILLIE L ECHOLS.RUBY EDMOND.TONJA EDWARDS, CYNTHIA

TITLE CATEGORY

SALARIES

TRAVEL

SubstJMe Teacher

s

Psycho-EducatJonal Teach er

Psycho-EducatJonal Teach er

School Psychologlst

Psycho-Educabonal Teacher

Psycho-Educa!Jonal Teacher

School Psychologist

Substrtute Teac:her

Psych-Ed Parapro/Teac:her Aide

Director of GLRS

Psych-Ed ParaprolTeacher Aide

General Mmn Seaela!y/Clerk

Psycho-Educabonal Teacher

Psycho-Educaltonal Teach er

Psych-Ed ParaprolTeacher Aide

Psych-Ed ParaprolTeacher Aide

Substrtute Teach er

Substrtute Teac:her

Psycho-EducatJonal Teacher

General Mrran Seaela!y/Oerk

Psych-Ed PaaprolTeac:her Aide

Substrtute Teacher

Psych-Ed PaaprolTeac:her Aide

Psych-Ed ParaprolTeacher Aide

Psych-Ed ParaprolTeac:her Aide

School Psychologlst

Substrtute Teacher

lnstruc:IJonal SupeMSOr

Psycho-Ed Spec Ed Speaahst

Psych-Ed Pal apro'Teacher Aide

Psycho-Educallonal Teacher

Psych-Ed Parapro'Teacher Aide

Substrtute Teac:her

School Psychologist

Substrtute Teacher

Psych-Ed PaaprolTeac:her Aide

Psych-Ed PaaprolTeacher Aide

Psycho-Educabonal Teacher

Psych-Ed ParaprolTeac:her Aide

Psycho-Educabonal Teac:her

Psych-Ed ParaprolTeac:her Aide

Substrtute Teac:her

Teacher

Psycho-Ed Sooal Wor1<er

Substrtute Teacher

Psycho-Educabonal Teach er

Psych-Ed Parapro'Teacher Aide

-2-

74467 6,941 68 35,95940 $ 27,667 00 8,047 32 38,875 64 63,106 33
48516 15,640 91 80,255 76 8,93311 37,723 92 29,65719 47,55216 17,108 83 14,745 36
1,31087 9,364 32 33,656 29 47,88888 17,699 91 12,291 09 26,393 84 18,55041 23,68043 66,492 78
14000 67,121 28
4,531 66 16,19714 31,11900
2,094 25 15,763 64 3,74916
7000 23,901 50
21459 48,456 95
8,305 55 33,115 32 15,763 64
2,80000 40,936 56 67,56364
16000 38,443 23 21,82977

13440
3,13838
27496 17220 69953 2,177 60
47748 3,06284
12908

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
EIDLER. IX>NALDA L ELLIOTT, FRANCES ELLIOTT, REBECCA G ELLIS, CONSTANGE B ELWART, MARI E EMMERT, SARAH M FARLEY, NANCY A FERDINAND, WII..HELMENIAJ FOM..ER, MARY FRASIER, LAVAYRA FREDRICK, ANTHONY M FUSSELL, LINDA GEER, TINA GEWIN, SARAH L GLENN.GARY GLOVER, JUDY C GOOOMN, CARRIE GRISV\OCXl, HARIETTE GUNNIN, REBECCA HAMILTON, LESLIE ELLEN HARPER, SUSAN M HATCH, A BERNARD HAYES, TAMIKA M HEALEY, GAIL G HENLEBEN,CHERYL HICKS, PAULETTE S HILLMAN, SUSAN HILPERTSHAUSER, ANITA N HOLLAND, ELLA M HOLlZCLAW, CHERYL L HOOPER, BRIAN R HOPKINS, JEAN C HOPPENS, MONICA HUFFMAN, CHRISTINA HUNLEY, CHERYL R INGRAM, RITA M JACKSON, CHANA
JACKSON.KARLA
JACOBY-MEHNERT, KAREN L JOHNSON, PATRICIA L JONES, ELLEN K JONES, JENNIFER JONES, LINDA KOPSKY, PHILLIP KRAVITZ, STEPHEN LAUBACH, JENNIFER ANN LEA, CONNIE

TITLE CATEGORY

SALARIES

s Psych-Ed Parapro/Teacher Aide
Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Psych-Ed Parapro'Teacher Aide Psych-Ed Parapro'Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Psych-Ed Parapro'Teacher Aide General Admn Secretary/Clerk Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Psycho-Educallonal Teacher Substrtute Teacher Psycho-Ed Spec Ed Speaal1st Psycho-Ed School Sec/Clerk Psych-Ed ParaprolTeacher Aide Psycho-Ed School Sec/Clerk Psycho-Ed School Sec/C1erk Psych-Ed Parapro'Teacher Aide Substrtute Teacher RESA Director Bookkeeper Psycho-Ed Spec Ed Speaahst Substitute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/aerie Substrtute Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher Psycho-Ed School SedClerk Substrtute Teacher Substrtute Teacher School lrrprovement Spec,allSI Finance/Business Personnel Psycho-Ed Spec Ed Speaal1st Substrtute Teacher Psycho-EducatJonal Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Psych-Ed ParaprolTeacher Aide Substrtute Teach er Substrtute Teacher Substitute Teach er School Psychologist Psycho-EducatJonal Teacher
-3-

17,38523 1,044 00
51,961 93 24,331 16 19,584 75
4,66332 45,102 14 $ 20,676 27 30,253 92 12,922 73 18,505 41 12,29712 30,21066
321 99 74,04334 45,52512 14,269 06
1,874 58 22,807 52 19,06043 18,550 41 133,316 01 25,62496 63,472 58
35268 32,09326 16,121 91 4,36545
8000 19,34643
8000 19,27765
16000 86000 3,500 00 34,885 92 48,99607 16000 53,763 50 15,908 02 37,598 58 19,507 19 140 00 30000 420 00 32,64966 34,60249

TRAVEL
21642 3808 140 00
1,518 30 312 73
9,52219 1,02418
15400 2800
54420 91 00
5516

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

LEVY, MILTON G LINDE. BARBARA LINDE, DENISE A LINTON.JAN LIPElZ, JUDY LONG, ANTOINETTE LUCICH, NANCY M LUCREE, JANET LUNSFORD, ELAINE MARION, SHARON K MARKO, HOLLY MCDONALD, JUDITIH H MCGAHA, ANTONIO MCGUIRE, MEGAN MENENDEZ, MARY MENZIES, DONNAJ MILLSAP, LISA MONEY, CHRISTINE NEAL, HAROLD L NOVAK, LIZABETH A OCONNELL, MONICA OCONNELL, VIRGINIA E ODONNELL, KEELAN OLIVER, PATRICIAJ PACK, SUSAN E PATSY, CONSTANCE PAYNE, JANICE K PFEIFFER, ELLEN M POV'vB.L, ROBERTA PUGH, LESLIE S RAINER, ROBIN C RIEASONER, SUSAN REDDING, TAMMY L REl"TZ, ARTHUR F REXINGER, JANEE RINALDI, ANDREA L RIVERO, CHRISTINE ROBINSON, KERMIT Ill ROTHSCHILD, ARNOLD RUANE, MARY P RYAN.DONNA SAENZ, JOHN SANDLER, MICHAEL SCARBOROUGH, JACQUELINE SCHEY, CANDACE SEVVELL, MARCUS G SHEBAT, LYNN A

lnstrucbonal Supervisor

$

Paraprof0SS1onal

Psycho-Educaoonal Teach er

Substrtute Teacher

Substrtute Teacher

Substrtute Teach er

Substrtute Teacher

Director of Child Serve

Instructional Supervisor

Psycho-Educabonal Teacher

Substrtute Teac:her

School lrrprovement Specaahst

Psych-Ed Parapro'Teacher Aide

Substrtute Teacher

Substrtute Teacher

Substrtute Teacher

Psych-Ed Parapro'Teacher Aide

Psych-Ed Parapro'Teacher Aide

IS Personnel Other Support

Psycho-Ed Spec Ed Speaa11st

Substrtute Teacher

Psycho-Ed Spec Ed Speaal1st

Substrtute Teacher

Psycho-EducatJonal Teacher

Psych-Ed Parapro'Teacher Aide

Psycho-Educa1Jonal Teacher

Special Ed Parapro/Alde

Psycho-Educational Teacher

IS Personnel - Other Support

Psych-Ed Parapro'Teacher Aide

Substrtute Teacher

Substrtute Teacher

Psych-Ed Parapro'Teacher Aide

Psycho-Educabonal Teac:her

Psycho-Ed Spec Ed Speaal1st

Psych-Ed Parapro'Teacher Aide

Substrtute Teacher

Psycho-Educabonal Teacher

Substrtute Teacher

Psych-Ed Parapro'Teacher Aide

Director of Child Serve

Technology Speaa11st

Psych-Ed ParaprolTeacher Aide

Psych-Ed ParapTQ'Teac:her Aide

Substrtute Teacher

Psych-Ed ParapTQ'Teacher Aide

Psycho-Educational Teac:her

-4-

73,270 56 $ 23,04641
5,84516 43000
10,821 96 30000
1,430 00 32,40000 65,261 28 53,762 82
8000 7,323 55 14,11279
49000 30000 22000 2,210 00 6,131 20 31,704 24 59,192 84
8000 53,05928
7000 27,071 73 10,643 00
6,59568 24,33116 42,14441 42,652 56
3,133 32 5,255 32
22000 16,48403 41,61507 74,043 34 23,57144
8000 25,220 76
93000 23,380 76 64,13112 38,83118
8,331 48 21,829 77
16000 17,529 59 44,148 93

5.790 31
63396 5,073 92
58900 14028
56756 1,102 81
4396
59340
3,142 89 148 12

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

~
SHEFFIB.D. CEANNA. K SHURE. JANICE H SIECZKONSKI. BETTY .ANN
SLIGH, PAUL SMITH, LLQNA. L SMITH, R WARREN SMITH, SARA B SPALl..Dlf'.l:3, l3Ell-iN\NE SI EFFEN, GLCRIA J SI EFFEN, VALERIE A STEPHENS, Ba3BY N STRUSI f'oER, ELLEN S Sll.RGEGJ, a-RISTI NE TASSY, FARRAHDYA TALCI-ES, Q-lA.RLOTTE L TAYLOR, ALAN B TI-OWS, JESSICA. LYN TI-OM"SON, BREND<\ Tll.lJW\N, CAROLYN R 11.JBB, JENNIFER J lWIUEY, KATHERINE LYN l.M:ER'MXD, LYIINE C USNIK, CAROL VARNER, VIAWE M VERIJCt.l, KATI-ERi NE VII\CENf, KAlH..EEN C WATSCX\J, Q-lA.RLES E WEINER, LA\/1,RENCE R WEINER, STEPHANIE WESLEY, VIALFORDC 'M-IITE, Af\l\lE NICXlLE 'M-IITE, KITTY L \NIWAMS, CHARLENE VIALLCLGI-BY, JQl\N IJIALSCJt,.,I, JACKIE VIANEBARGER, LAURA H
v\O..J<IN, SU:WJ s
IMXlOO, CA.THERINE YORK, SU:WJ K ZAf\OER,DCROlHY

TITLE CA.TEGCffi'

SAJ..ARIES

TRAVEL

Psych-Ed Parap"o'Teacher Aide $
School Psychologist Substrtute Teacher Technology Speaa11st Psych-Ed Parap"o'Teacher Aide Psycho-Ed Sooal Wor1<er Psycho-Ed Sooal Wor1<er Suootrtute Teacher Sua;trtuteTeacher
Psycho-Educabonal Teacher
RESA Drector
Psycho-EciJcabonal Teacher Suootrtute Teacher Psycho-EciJcabonal Teacher Teacher Psycho-Ed Sooal Wor1<er Psych-Ed Pa api clTeacher Aide School Psychologist Psycho-Ed Sooal W:llker Psycho-Educabonal Teacher Psych-Ed Parap"o'Teacher Aide
Parap'OfessKml Suootrtute Teacher
Psych-Ed ParaJro'Teacher Aide
Suootrtute Teacher Psycho-Educabonal Teacher Psych-Ed Parap"o'Teac:her Aide Drector c:A Psycho-Ed Prog Substrtute Teacher Speaal Ed Parapro'Aide Psycho-Educabonal Teacher Psycho-Ed Sooal Wor1<er Bcdlkeeper Psycho-Ed School Seo'Oerl< &ilstrtute Teac:her Psycho-Ed Sooal W:llker Psycho-Ed Spec Ed Speaahst
Pdi4AUI ss anal Psycho-Ed Soaal W:llker
SuoobMe Teacher

17.96991 65.68607 $
1.91000 51.511 30 17,100 07 58.05284 47.63554 4,66332 2,43032 41,58364 43,43976 62,011 86
40000 30,246fi7 42,34916 fil,077 30 2,36516 29,74960 53,552.88 30,246fi7 2,70884 24,83116
7000 18,550 fi7
54000 25,58325 24,16909 98,00904
1,20000 11,15390 25,23701 52,987 48 40,00464 21,54812 19,12494 67,56364 75,40334 21,829 77 fil,301 66 1,015 00

8000
16855 1,12408
4,30240 1,68440
96068 1,30620
73164
3,80948
82892 4,65899
92048 1,09116
32424

$ 4,468,m65$ 63,72822

-5-

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, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8564-00-01 FS-8564-01-01

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-8564-01-01
There was not an available Fixed Asset Accounting program to include fixed assets into the General Ledger

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
CAPITAL ASSETS/PROPERTY MANAGEMENT Failure to Maintain Capital Assets F1nd1ng Control Number FS-8564-02-01
The Metropolitan Regional Educational Service Agency did not maIntaIn capital assets within the formal accounting records This cond1t1on results in the financial statements of the Agency being incomplete and not in accordance wrth generally accepted accounting pnnc1ples Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of capital assets These subs1d1ary records should include an inventory of all capital assets owned by the Agency and should include, but may not be limrted to, date acquired, acquIsItIon cost, estimated replacement cost, location and descnptIon Detailed records should be maintained of all addItIons and deletions to capital assets