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

NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL
SECTION I
SELECTED FINANCIAL INFORMATION
EXHIBITS
A BALANCE SHEET GOVERNMENTAL FUND
B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
C SCHEDULE OF SALARIES AND TRAVEL

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

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 4, 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 North Georgia 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 North Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the North Georgia 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 North Georgia 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,

RWH:dc

SECTION I SELECTED FINANCIAL INFORMATION

NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "A" BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

ASSETS
Cash and Cash Equivalents Other Receivables Due from Department of Education Intergovernmental Receivables Inventories Prepaid Expense

$ 992,129.97 43,494.66 85,916.00 4,536.04
140,380.68 66.15

Total Assets

$ 1,266,523.50

LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: Reserved for Inventories Unreserved Designated for Self-Insurance Program Undesignated
Total Fund Balance

$

72,610.87

320,926.03

$ 393,536.90

$ 140,380.68
24,264.87 708,341.05
$ 872,986.60

Total Liabilities and Fund Balance

$ 1,266,523.50

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NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "B" SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2004

REVENUES
Grants from Department of Education Intergovernmental - Federal Intergovernmental - Other Sales and Services Interest and Other Investment Income Contributions and Donations Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$ 2,736,724.00
697,177.29 260,688.85 905,889.57
27,236.77 600.00
22,318.87
$ 4,650,635.35

$ 4,531,370.22

$

119,265.13

753,721.47

$ 872,986.60

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NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT"C" SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

NAME
APPLEGATE,DAVID A AUCOIN.ANGELA BACON,THOMAS A BAKER.PAUL W BELL,JULIE BIERCE.KATHY BOYETTE.BRIDGET L BRANDT.GLENDA BROWN.HOLLY A BROWN,KELLIE A BRUNO.SUSAN CAHILL.ASHLEY B CANTRELL.YOLANDA N CASTILLO,DEBORAH K CLAMPITT,VANNA M COCHRAN,LINDA L COLE,JOANNE B CONNER.JOANN S COOK.DEBBIE M COUSINS.CHARLOTTE W COX.MARGARET A COX.RALPH N DAUGHERTY.STACIE L DECKER.KATHERINE N DODSON.MARGARET JANELL EDWARDS, PEGGY ELLIS.ALICE M FOLMER.CONNIE FORD.CYNTHIA P FULGHUM.JIM GLASGOW.PAM HAMILTON,JANNINE D HARMON.LARRY G HARRELL.DEBORAH S HATCHER.ROBIN WARREN HODGES,SHERI D HOWELL.JUDY HUGHES,LOIS P HUNTER,ANN T HYDE.GARY C JOHNSON.JOHNNY KING.TERESA D KIRKLAND.VIRGINIA C KRIEGER.SHIRLEY L LANKFORD.MARY A LEON.MARIANA LI FORD, BARBARA A LITTLE.NORA LOUISE LONG,BRENDA M LOWMAN, BRENDA S LOWMAN.TARA L

TITLE CATEGORY

SALARIES

TRAVEL

Psycho-Educational Teacher

$

Special Education Counselor

Substitute Teacher

Director of Psycho-Ed Prog

Psycho-Educational Teacher

Psycho-Ed School Sec/Clerk

Psycho-Educational Teacher

Psycho-Ed School Sec/Clerk

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Special Education Counselor

Support Serv Secretary/Clerk

Psycho-Educational Teacher

Enterprise Tech Coordinator

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Finance/Business Service Mgr

Psycho-Educational Teacher

Psycho-Educational Teacher

Substitute Teacher

Director of GLRS

Psycho-Educational Teacher

RESA Director

Psycho-Ed School Sec/Clerk

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Family Services Coordinator

Substitute Teacher

Substitute Teacher

Youth Apprenticeship Director

Enterprise Technician

Substitute Teacher

Plant Operations Director/Mgr

Psycho-Educational Teacher

Custodial Personnel

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Data Clerk

Psycho-Educational Teacher

Psycho-Educational Teacher

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39,209.84 $ 465.00 104.00
84,000.00 66,987.64 35,901.31 53,490.96
3,524.36 47,955.96
5,633.00 9,346.52 17,837.56 18,453.08 5,075.00 33,580.92 3,274.96 5,307.30 4,366.20 51,373.54 1,999.50 55,137.00 63,818.88 4,214.78 66,546.94
390.00 104.00 61,818.84 32,629.00 61,126.12 2,101.92 79,889.64 54,846.81 100,876.80 27,330.36 21,669.96 16,915.58 27,460.60 572.00 156.00 60,955.80 56,155.68
52.00 11,959.06 6,134.50
9,292.22 901.26
21,596.27 104.00
5,964.78 62,804.04 35,790.66

128.80
8,619.38 716.98 152.04 86.80
263.98 225.16
35.84 451.92 406.64
61.99
1,407.04 179.24 536.11
5,087.65 65.80
6,212.79 22.96 91.00
416.92
1,771.70
227.84 120.68 136.00

NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT"C" SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

NAME
MASSINGALE.PAMELA D MCDONALD.JUDY MEISSNER, DEBORAH MERRELL.LOUISE MERRICKS,PHYLLIS MITCHELL.PAULA J MOODY.TERESA M MORRIS,BARBARA J MULKEY.CINDY MURPHY.JUDITH ANN OLKEN,NANCY L PANTOJA, MARICELA PARTIN.FELICIA C POE,JILL M POTTER,JEAN M QUEEN.REBECCA S RAY,SUSANG ROBERSON.VICKIE L ROBERTSON,CHARLON A ROGERS.REBECCA D RUSH,DAMIEN NECOLE SANE,ROBBIE L SCOTT, DOROTHY L SENN.DONNA M SHULL, Tl NA R SIKES.MARGET SIMS.RUTH ANN SMITH.LISA S SPICER.LINDA STEVENSON.DIAN K SUTTON.JOHN Q SR TALLENT,WILLIAM DENNY TEEMS, FRANCES JOAN TEMPLES.JOHN THEISS.SHEILA L WEAVER.CANDACE LYNN WEAVER.CAROL A WEAVER.JOSEPH BENNY WEILAND.MICHAEL T WILKINS.VIRGINIA GAYLE WILLIAMS,ARTHUR M WINKLER.SANDRA WOOD.RICHARD J
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY

SALARIES

TRAVEL

Psycho-Ed Spec Ed Specialist

$

Psycho-Ed School Sec/Clerk

Substitute Teacher

Substitute Teacher

Psycho-Ed School Sec/Clerk

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Support Serv Secretary/Clerk

Support Serv Secretary/Clerk

Psycho-Educational Teacher

Psycho-Educational Teacher

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Family Services Coordinator

Psycho-Educational Teacher

Psycho-Educational Teacher

Substitute Teacher

Psycho-Ed School Sec/Clerk

School Improvement Specialist

Psycho-Ed Spec Ed Specialist

Psycho-Educational Teacher

Enterprise Technician

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

School Improvement Specialist

Support Serv Secretary/Clerk

Enterprise Technician

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Enterprise Tech Coordinator

Substitute Teacher

Substitute Teacher

59,948.58 $ 17,854.70
104.00 2,600.00 13,481.03 4,347.13 5,147.14 36,252.82 33,580.92 21,465.60
652.08 1,981.47 1,040.30 31,336.34 55,729.00
208.00 10,717.34 2,106.00 4,258.62 15,579.47
63.00 19,371.22 21,058.62 10,384.00 34,994.68
1,332.50 20,960.00 76,382.69 66,718.08 40,862.00 38,569.32 18,318.68 21,332.18 17,976.94 15,056.91 82,139.64 42,101.28 56,155.68 33,147.94 27,930.97 46,951.20
208.00 104.00

1,543.22 25.88
645.08 374.44
84.00
102.76 388.00
95.48 32.20
272.16 121.80
1,867.36 2,427.73
43.68 2,466.24
19.60 91.72 4,215.02 10.92 90.47 345.60 385.00 362.30

$ 2,447,712.22 $ 43,435.92

-262, 186.79 242,260.54

-654.73 80.64

$ 2,427,785.97 $ 42,861.83

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

NORTH GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2004

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8524-02-01

Further Action Not Warranted

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