Management report, Metropolitan Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A BALANCE SHEET

GOVERNMENTAL FUND

B STATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE

GOVERNMENTAL FUND

2

C SCHEDULE OF SALARIES AND TRAVEL

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR

(404) 656-2174

Atlanta, Georgia 30334-8400

February 24, 2005
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 Comprehensive 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, 2004, 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 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 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 of and for the year ended June 30, 2004. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management of the State of Georgia 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,
~...- \A.\.~
Russell W. Hinton State Auditor

RWH:lcm

SELECTED FINANCIAL INFORMATION

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Other Receivables lntergo\emmental Receivables Due from Department of Education Due from Go\ernor's Office
Total Assets
LIABILITIES AND FUND BALANCE
Liabilities: Accounts Payable Salaries and Withholdings Payable Expired Grant Balances Payable Deferred Rewnue
Total Liabilities
Fund Balance: UnreseMd, Undesignated
Total Liabilities and Fund Balance

$

1,979,753.53

166,840.90

194.00

77,264.15

22,200.00

$

2,246,252.58

$

221,081.33

418,100.94

132,839.41

198,050.00

$

970,071.68

1,276,180.90

$

2,246,252.58

-1-

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "B"

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

GOVERNMENTAL FUND

YEAR ENDED JUNE 30, 2004

REVENUES
Grants from Department of Education lntergm.ernmental - Federal Sales and SeNces Interest and Other lm.estment Income Contributions and Donations Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1

$

6,597,707.58

658,476.78

928,544.61

5,062.91

177,001.00

252,907.44

$ 8,619,700.32

8,358,279.61

$

261,420.71

1,014,760.19

FUND BALANCE - JUNE 30

$

1,276,180.90

-2-

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
ALEXANDER,LORI ALGARIN,THOMAS ALOVUS,LAO AMBEAU.MARY C ASKEW,DARRYL BAGGETT.MARGARET BALOG,CLAUDIA BARBOUR,SHELIA BARNES,CAROL L BATES.STEPHEN R BEACHAM.WILL 0 BEECHER.SHARON L BONE,JESSICA BOOK.JUDITH R BOULDIN,MARTHA A BROOKS.NADINE L BROWN,BEVERL Y BROWN,INGRID BROWN.NANCY L BROWNLEE.SUSAN BULLABAUGH,JOHN L Ill BURDETT,GREGORY L BURKE-SOLOMON,ANDREIA BYRD.SUZANNE H CHEATHAM,VANESSA M CHOl,WALTER K CLARKSON,LEONORA W CLEMENTS.ELEANOR A COOK,MISTTI CORBIN.FRANCINE COXTON,JEROME COXTON,LINDA D CRAVEN.MARYL CRAWFORD.KEENA CROUTHAMEL,WILLARD CRUDO,MELISSA D DANFORTH,EVERLENA G DANIEL,NADRA DANIELS.MARY DANTZLER.CAROLE L DANTZLER.KERI DEAN.JANICE DECK,SHERRY DELO-LOCKE,KATHRYN DEVOS.SYLVIA DOBBS.BETTY DORSETT.MARY DOWNING.DOROTHY J EARLEY,WILLIE L EDMOND,TONJA
EDWARDS,CYNTHIA EIDLER,DONALDA L ELLIOTT.REBECCA G

TITLE CATEGORY
Psych-Ed Parapro/feacher Aide $ IS Personnel - Other Support Psych-Ed Parapro/feacher Aide Miscellaneous Activities Psycho-Educational Teacher School Psychologist Miscellaneous Activities Psych-Ed Parapro/feacher Aide Psycho-Educational Teacher Miscellaneous Activities Miscellaneous Activities School Psychologist Psych-Ed Parapro/feacher Aide School Psychologist Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Teacher Psych-Ed Parapro/feacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psych-Ed Parapro/feacher Aide Instructional Supervisor Substitute Teacher Substitute Teacher Psycho-Educational Teacher General Admin Secretary/Clerk. Substitute Teacher Psych-Ed Parapro/feacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/feacher Aide School Psychologist Psycho-Ed School Sec/Clerk Instructional Supervisor Miscellaneous Activities Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide General Admin Secretary/Clerk. Director of Child Serve Psycho-Ed Social Work.er Psycho-Educational Teacher
Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher

SALARIES
3,136.84 12,499.98 17,145.66
2,415.00 4,977.87
35,323.92
80.00
21,888.09
42,646.56 210.00 350.00
65,567.58 $ 10,321.34 10,204.08
22,382.06
16,239.93 257.32
21,118.94
18,102.00 43,501.70 21,390.81
48,927.18 9,364.91
56,000.00 990.00 160.00
38,432.70 30,361.29
1,867.38 27,786.81 19,529.55 24,930.39
66,828.00
20,556.83 32,400.06
667.32 17,052.81 37,703.04
46,285.92
16,596.18 16,151.76
468.99
19,529.55 50,579.04
40,248.00
15,646.30 31,237.20 71,374.06 70,009.92
5,897.13
22,981.83
18,497.94
53,464.44

TRAVEL
148.46 134.94
1,212.19 66.64 103.60 455.49 250.89
2,373.54
2,231.04
91.00

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METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
ELLIS,CONSTANCE B ELWART,MARI E ETHERIDGE,CATHY FANTOZZl,BARRETT FARMER.DIANA R FERDINAND,WILHELMENIA J FIELDER.DOROTHY FIELDMAN,MADELYN S FINE,ELIZABETH FISHER,PATRICKJ FRANKLIN,BETTY JO FRANKLIN,MARY FREDRICK,ANTHONY M FRYER,JULEE CATHRYNE FUNCHES,DEBORAH A FUSSELL,LINDA GARDNER,CAROL GEER.TINA GLATZER,EDrTH GLEN.TRACY L GLENN,GARY GLOVER.JUDY C GOLDWIRE,VANGIE C GOODWIN,CARRIE GUNNIN,REBECCA HAMILTON,LESLIE ELLEN HARPER,SUSAN M HAYES,STACIE A HAYES,TAMIKA M HEALEY,GAIL G HILLMAN,SUSAN HILPERTSHAUSER,ANrTA N HOLLAND.ELLA M HOLTZCLAW,CHERYL L HOPKINS,PAMELA HUNTLEY,HELEN JANE HUNTLEY,WAYNE INGRAM,RITA M JACKSON,CHANA' JACKSON,DEBORAH D JACKSON,KARLA JELLINE,RICHARD JEWELL,JOYCE A JOHNSON,NANETTE H JOHNSON,PATRICIA L JOHNSON,SHAWN JONES,ELLEN K JONES,JENNIFER
KAUFMAN,MICHELLE J KIM,KIC KODSKY,PHILLIP C KOSKOVICH,ADAM KRAVrTZ,STEPHEN LAUBACH,JENNIFER ANN

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide $
Psych-Ed Parapro/Teacher Aide Miscellaneous Activities Miscellaneous Activities Miscellaneous Activities Psych-Ed Parapro/Teacher Aide Instructional Supervisor Psycho-Educational Teacher Miscellaneous Activities Psych-Ed Parapro/Teacher Aide Psycho-Ed Social Worker Substitute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide IS Personnel - Other Support Substitute Teacher Instructional Supervisor Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide General Admin Secretary/Clerk Psycho-Ed Spec Ed Specialist Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Substitute Teacher General Admin Secretary/Clerk Bookkeeper Psycho-Ed Spec Ed Specialist Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher RESA Director School Improvement, GA TAPP Finance/Business Personnel Psycho-Ed Spec Ed Specialist Bookkeeper Substitute Teacher Miscellaneous Activities Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide
Miscellaneous Activities Substitute Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide School Psychologist
-4-

SALARIES
25,616.07
20,932.88 7,342.32
470.00 1,120.00 21,768.81 86,166.74 $ 3,177.68
160.00 10,210.34 56,562.66
310.00 19,529.55 2,190.00 2,850.00 6,730.17 54,783.12
4,674.12
14,971.32 16,588.19 76,725.12 47,574.00 26,235.00
14,889.03 24,564.96
20,066.70
2,383.89 22,125.06
5,619.60 67,738.14
4,640.79 27,021.12
530.00 20,618.76
80.00 135,599.94 40,440.00
36,456.00 61,578.00 19,382.44
770.00 2,886.00 21,888.09 23,107.98 17,052.81 20,210.41 39,432.00 19,121.60
70.00 70.00 220.00 30,187.92
23,982.14
35,635.90

TRAVEL
3,431.11 658.08
1,178.48 1,135.38
23.07
443.38
2,134.76 782.60 347.20
257.14
47.60

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
LEA.CONNIE LINDE,BARBARA LINDY,MELANIE M LONG,ANTOINETTE LOUCHEIRY,GEORGINA M LUCICH.NANCY M LUCREE,JANET LUCREE,JANET E LUNSFORD.ELAINE MACHOST,RENE' D MARION,SHARON K MARSH,LJOY MCGAHA,ANTONIO MCKINNEY,WANDA MEADOR,ALFRED MEADOWS,DEBRA 0 MEHNERT-JACOBY,KAREN L MONEY,CHRISTINE MOORE.DAVID MOSELEY,KATRINA R MUCKERMAN,ALICE MUNFORD,CHIQUrTA NOVAK.LIZABETH A O'CONNELL,VIRGINIA E ONGAY,JUAN J OSTER,ROBERTA PACK,SUSAN E PARKER,FRANK PAYNE.JANICE K PAYNE,PHYLLIS PEARSON,NATASHA PERKINS,FRANCHESTER D PETTAWAY,JAQUELINE PORTER,STEVEN PORTER,VINCENT POWELL.ROBERTA PRICE,ELIZABETH PULLEN,ELEANOR QURESHl,SARAH A REDDING.TAMMY L REITZ.ARTHUR F RESTIVO.MARIA REXINGER,JANE E RINALDl,ANDREA L ROBINSON,KERMrT Ill ROGERS,MEGHAN ROYAL.KISHA L RUANE.MARY P RYAN.DONNA SANDERS,SHARON C SANDLER.MICHAEL SCARBOROUGH,JACQUELINE SCARBROUGH.SYLVIA A SCHRAMM,MICHELLE L

TITLE CATEGORY

Psycho-Educational Teacher

$

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

GLRS Training

Director of Child Serve

Instructional Supervisor

Miscellaneous Activities

Psycho-Educational Teacher

Secretary

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Miscellaneous Activities

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Spec Ed Specialist

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

School Improvement

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Special Ed Parapro/Aide

Instructional Supervisor

Psycho-Educational Teacher

Instructional Supervisor

IS Personnel - Other Support

Technology Specialist

Psych-Ed Parapro/Teacher Aide

IS Personnel - Other Support

General Admin Secretary/Clerk

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Substitute Teacher

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Substitute Teacher

Miscellaneous Activities

Psych-Ed Parapro/Teacher Aide

Director of GLRS

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

-5-

SALARIES
40,528.61 24,577.73
210.00 210.00 140.00 3,220.00
38,149.92 $
67,382.16 70.00
53,659.92 6,198.54 18,362.22
15,356.48
70.00 22,269.00 54,617.90
2,258.01
47,936.03 500.00
2,882.37 24,380.60
63,791.29
54,497.04
17,189.49 30,999.10
16,028.40
35,693.20 25,616.07 85,000.08 30,187.92
70,833.40
10,500.00 48,361.68 20,066.70
44,038.80
43,000.02 280.00 420.00
17,770.64
50,894.90
210.00
76,725.12 25,616.07 30,187.92
1,050.00 2,425.00
23,627.04 44,780.45
13,747.87 30,187.92
22,981.83 46,952.43
26,163.22

TRAVEL
501.88 3,049.03
528.92
692.76 1,212.76
344.46
1,051.37 1,561.42
537.87 350.00
42.84
2,606.75 76.16

METROPOLITAN REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
SEWELL.MARCUS G SHEBAT,LYNNA SHEFFIELD.DEANNA K SHURE,JANICE H SIEVERS,COURTNEY A SIGG.SHARON B SMITH,LLONA L SMITH,R WARREN SMITH.SHERRIE D STAGNARO.EDITHE STEFFEN.VALERIE A STEPHENS.BOBBY N STRUSINER,ELLEN S TAFUTO,LAUREN A TAUCHES,CHARLOTTE TAYLOR.ALAN B THIEL.COLLEEN THIESEN,AMY E THOMAS.ADRIANE THOMPSON,BRENDA TILLMAN.CAROLYN R UNDERWOOD,LYNNE C VANCE.JULIE A VARNER.WILLIE M VERDON.KATHERINE VICTOR.PATRICIA VIENTE,HAYLEY VINCENT.KATHLEEN C WAGNER,DEBORAH WATSON,CHARLES E WEATHERSBY.BETH W WEINER,LAWRENCE R WESLEY.WILFORD C WHITE.ANNE NICOLE WILLIAMS.CHARLENE WILLOUGHBY,JOAN WILSON.JACKIE WINEBARGER.LAURA H WOLKIN,SUSAN S WOODS.CATHERINE WRIGHT.DEBORAH ZANDER.DOROTHY

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide $
Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide School Psychologist Psycho-Educational Teacher Miscellaneous Activities Psych-Ed Parapro/Teacher Aide Psycho-Ed Social Worker Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Personnel, GA TAPP Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Ed Social Worker Miscellaneous Activities Substitute Teacher Psycho-Ed Social Worker School Psychologist Psycho-Ed Social Worker Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Instructional Supervisor Director of Psycho-Ed Prog Special Ed Parapro/Aide Psycho-Educational Teacher Bookkeeper Psycho-Ed School Sec/Clerk Recruiter Psycho-Ed Social Worker Psycho-Ed Spec Ed Specialist Substitute Teacher Psycho-Ed Social Worker Substitute Teacher

SALARIES
2,138.76 54,617.90 22,680.92
8,195.01 26,096.66
640.00 18,003.57 61,961.04 $ 21,301.98 17,145.66 44,697.99 34,699.28 64,258.08
140.00 40,793.58 59,143.92
210.00 530.00 60,101.90 10,067.32 57,281.64 25,616.19 290.00 19,529.55 160.00 140.00 36,737.04 30,187.92 1,530.00 24,931.23 52,500.06 101,256.00 974.84 3,773.49 46,999.98 24,879.08 25,919.92 70,009.92 76,725.12 22,981.83 50,893.38
70.00

TRAVEL
54.04
4,382.61 1,089.48 1,020.26 1,047.20
594.68 441.56
50.12 2,666.53 2,067.00
5,474.13 371.92
1,124.20 1,052.04

Accruals June 30,2003 June 30, 2004

$ 5,180,957.43 $
(458,564.34) 418,100.94

51,498.58

$ 5,140,494.03 $ 51,498.58

-6-