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 -3- 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-