"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 Wor1NALDA 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