NORTHEAST GEORGIA REG\ONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION EXHIBITS A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL B SCHEDULE OF SALARIES AND TRAVEL Page 1 2 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washmgton Street, SW. SUJte 214 w. RUSSELL Hl'ITON ST A.TF AUDITOR {404Jb56-2l74 Atlanta, Georgia 30334-8400 February 17, 2003 Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Educabon and Director and Members of the Northeast Georgia Regional Educat10nal Service Agency Board of Control Lad Ies and Gentlemen As part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensrve Annual Financial Report and the issuance of a Statewide Smgle Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have perfonned certain audit procedures at the Northeast Georgia Regional Educabonal Service Agency Accordingly, the financial statements and compliance actIvItIes of the Northeast Georgia Reg10nal Educabonal Service Agency were examined to the extent necessary in order to express an opln10n as to the fair presentabon 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 infom,abon pertinent to the financial and compliance acbvIbes of the Northeast Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular infom,abon provided Is enumerated in the Table of Contents This report Is intended solely for the infonnabon 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 parbes Respectfully submitted, RWH ras SELECTED FINANCIAL INFORMATION NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET ANO ACTUAL YEAR ENDED JUNE 30. 2002 EXHIBIT "A" REVENUES State Funds Federal Funds Other Funds Total Revenues EXPENDITURES Current Instruction Support Serv,ces Pupil Servtces Improvement of Instructional Serv,ces Educational Media Services General Admlmstrabon School Admm1strabon Business Admm1strabon Maintenance and Operation of Plant Central Support Serv,ces Enterpnse Operations Debt Serv,ce Total Expend~ures Excess of Revenues over (under) Expenditures BUDGET ACTUAL s 3,246,142 00 $ 3,235,045 54 417,788 00 580,08913 3,863,436 08 3,804,538 09 $ 7,527,366 08 $ 7,619,672 76 $ 2.608.424 85 $ 2,614,473 44 1,536,499 94 1,356,947 27 62,611 00 269.225 07 120,552 00 110,351 94 435,741 94 748,520 81 1,586,857 86 1,680,796 31 54,032 39 274,49649 106,444 96 103,24348 420,165 06 35,11098 787,439 14 4 779 03 $ 7,248,874 82 $ 7,667,839 14 $ 278,491 26 $ -48,166 38 FUND BALANCE JULY 1. 2001 AdJustments 829,676 99 85181 23 472,976 78 FUND BALANCE JUNE 30. 2002 $ 1,193,349 48 $ 424,810 40 SUMMARY OF FUND BALANCE Reserved lnventones Unreserved Undes1gnated $ 69,861 23 354,94917 $ 424,810 40 -1- NORTHEAST QEQBGIA Rf;!;;!IONA[, EDUQt,IIONAl, SEB~IQE AGENQY SCH!;!;!U!,E OF l;?ALARIES AND TRAVEL YEt,B ENDED JUNE 30. 2002 EXHIBIT"B" NAME TITLE CATEGORY AARON, LYDIA E Interpreter ADAMS, V SHANNON Member, Board of Educabon AKRIDGE, BARNEY R RESA Director ALLEN, BESS ROWAND Director of Psycho-Ed Prog ALLEN, JUDITH C Occupabonal Therep1st ALMOND, QUANDRA ALETHIA Psych-Ed Parapro/Teacher Aide ARNETT, KATHY ANN Member, Board of Educabon ARNOLD, SHELDON D Substitute Teacher ARNOLD, TONYA DENISE Subsbtute Teacher AYCOCK, ALFONZA Subsbtute Teacher BACON, KRISTY Subsbtute Teacher BAKER, ANNE SWEAT Onent/Mobllrty Speaahst BAKER, JOAN MEYER Teacher of Visually Impaired BANKS, JAMES Psych-Ed Parapro/Teacher Aide BARKER, KARIN JO Occupabonal Therapist BASTIAN, BARBARA B Interpreter BATES, JACQUELINE SUE Psych-Ed Parapro/Teacher Aide BEASLEY JR, SAMMY T Psych-Ed Parapro/Teacher Aide BEASLEY, GEORGIA BLAIR lnstrucllonal Supervisor BING, KENNETH CRAIG Psych-Ed Parapro/Teacher Aide BINNS, STEVEN C Enterpnse Technician BOLDEN, CARL S Psych-Ed Parapro/Teacher Aide BRADFORD, MARY A Occupabonal Therapist BRAY, CINDY G Interpreter BREMUS, BARBARA LOUISE Interpreter BROWN, AMANDA M Psycho-Educabonal Teacher BUCHANAN, KAREN W Psycho-EducabonalTeacher BULLOCK, PAULA A Member, Board of Educabon BURKART, CARL P Enterpnse Techn1oan BUSH, JENNIFER Enterpnse Technioan BUTLER, ETHEL R SubsbMe Teacher BUTLER, KATHERINE L Physical Therapist BUTTS, SHANNON M Psych-Ed Perapro/Teacher Aide BYERS, ANDERSON S Member, Board of Educabon BYRD, STEPHANIE REGINA Psycho-Ed Sooal Worker CALLAWAY, RODDERICK T Psych-Ed Parapro/Teacher Aide CARD, BRANDON J Enterpnse Technician CARMICHAEL, SHIRLEY A Interpreter CARTER, DENA MARIE Youth Apprenticeship Director CARVELL, PAMELA Interpreter CHANDLER, PHYLLIS DESHUNE Subsbtute Teacher CHENEY, DANIEL J Psych-Ed Parapro/Teacher Aide CIRAVAL, KENNETH Psycho-Ed School Psychologist COLEMAN MELANYE R Interpreter COOK, SUSAN H Support Serv Secretary/Clerk COSTIN, GREGG JAMES Psycho-Educabonal Teacher COWNE, KEITH A Member, Board of Educabon COX, TORES VALLAY Psych-Ed Parapro/Teacher Aide CRAWFORD, REGAN HIGHTOWER Psycho-EducabonalTeacher CROOKE, ALYSA DAWN Teacher of Visually Impaired SALARIES TRAVEL $ 16,655 95 $ 24308 55 00 100,250 00 3,123 50 86 643 60 4,639 01 48,287 BB 1,545 30 13 775 27 3000 1,981 05 7,600 00 150 00 44000 28,069 70 2,243 36 29,435 17 2,007 28 2,233 52 36,565 51 76860 18,462 18 76862 17,365 59 183 20 74,58640 2,127 82 64395 618 00 15,316 92 51,677 85 2,835 00 26,932 69 23316 16,305 24 4,964 68 38,190 16 4000 5500 87035 414 58 95000 65,085 77 2,081 21 12,242 12 4000 40,920 00 1,44912 14,259 77 515 00 28,432 18 55,299 20 1,796 76 17,588 96 7927 100 00 1 374 92 62,732 66 1,550 64 12,461 98 22,633 04 165 37 30,313 04 45 00 16,871 76 36888 32,016 68 5,853 66 -2- NORTHEA~T !:,!;ORGIA R!;QIO~Ab !;DUQATIQN8b SERVIQI;; AGENCY SCHED!.!LI;; OF ~ALARll;;S ANQ TRAVEL Yi;,88 ENDED JUN[; ;iQ, 2002 ' EXHIBIT "B" NAM[; TITLE QAT!:;GORY SALARIES TRAVEL CROWDER, WILLIAM C DAVIS, DEREK ANGUS DAVIS, THOMAS L DESHMUKH, HARSHADA P DICK, JUDITH S DUNCAN, HEATHER D DUNCAN, WILLIAM D EATON, JOANNA WOOD ECKLES, SARAH R EDWARDS, BONITA RENAY EDWARDS, DEVECKIO M EDWARDS, KENNETH E ELDER. EARNEST ELDER, MARY ANN ELLISON, JERRY L ELROD, BARBARA OWENS ERVIN, REUBEN LEON ERVIN, STEPHEN R EVANS, JENNIE MAE FAULKNER, JOY ANNA FELGATE, KATIE L FINCH, ZALIKA R FLEMING, CHRISTOPHER JAY FLORY, NOEMI R FORTSON, RICHARD FRANTZ, JOANNE WHITTEMORE FRANTZ, PEGGY PAYNE FREDERICK, ASHLEY NOELLE GAYER, HARVEY L GEER, LEO L GEER, TINA MARIE GITHENS, JENNIFER M GOUGE, SALLY R GREEN, JIU MARIE GRIDER, ANGELA L GRIFFIN, EARL EDWARD GRIFFITH, P FRANK GRIMES, DEBORAH ESTEPP GRIMES, VICKIE T GROOMS, NATALIE H HALL, ALEXANDER ABRAHAM HAMILTON, JONATHAN T HARDEGREE, DEBORAH KAY HARDEMAN, ORANGINEKA YVON HARDY, JONATHAN B HARE-SMITH, LUTYSHIEA MAE HARPER. HARLAN HARPER, LARRY O'NEAL HARRIS, BETH ANN HARRIS, GERALDINE G Psycho-EducabonalTeacher $ Psycho-EducauonalTeacher Psych-Ed Parapro/Teacher Aide Psycho-Educauonal Teacher Teacher of Heanng Impaired Student Enterpnse T echmc,an Enterpnse Technician Teacher of Visually Impaired lnstrucbonal Supervisor Psych-Ed Parapro/Teacher Aide Enterpnse T echmctan Occupational Therapist Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Enterpnse T echmc,an General Adm1n Secretary/Clerk Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Psycho-Educabonal Teacher Psych-Ed Parapro/Teacher Aide Enterpnse Techn1C1an Substitute Teacher Psych-Ed Parapro/Teacher Aide Physical Therapist Technology Spectahst Enterpnse Techmctan Psycho-Ed School Psychologist Subsutute Teacher Psycho-Educabonal Teacher Psycho-Educabonal Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Psycho-Educabonal Teacher Psych-Ed Parapro/Teacher Aide Member, Board of Educabon Enterpnse Clerk Psycho-Ed School Sec/Clerk Occupauonal Therapist Psycho-EducabonalTeacher Enterpnse T echmc,an Aud!Oiog1st Subsbtute Teacher Enterpnse Technician Subsutute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Teacher of Visually Impaired Psych-Ed Parapro/Teacher Aide 34,420 16 $ 37,430 58 13 923 33 25,963 15 48,857 66 267 80 35,859 20 42,425 46 63,499 96 1,42418 57680 42,105 05 11,230 21 9,920 19 787 95 30,44912 20000 12,314 69 12,350 93 5000 30,09300 179 21 84975 20000 15,96644 17,324 55 28 125 00 581 95 6,065 56 2500 5,502 76 35,12866 17,638 34 1,864 61 26,18251 5,911 95 4000 26,917 28 19,533 28 42,105 05 4,479 50 1,41110 36,208 97 4,300 00 808 55 1,450 00 12,389 75 12,745 12 44,987 66 9,253 66 39656 38900 18 20 2,555 00 3,12468 5,326 54 3,901 52 165 37 33208 998 77 1,574 42 4116 6608 1,08444 1,326 36 3,385 89 -3- NORT!::!!;[lST GEQRGIA RE!,!ONAL f;DUCA!IQNAL !:;RVICE AGENQY SCHEQULE OF l;it,LABIES AND TRt,','EL YEAR ENQED JUNE 30. 2002 EXHIBIT "B" ~ Tl!LE CATEGORY SALARIES TRAVEL HARRIS, LISA T HENDRICKS, SABRINA T HEWITT, ERIN LEIGH HIMEBAUGH, KRISTINA L HODGE, CYNTHIA V HOLCOMB, DANA M HOLLOWAY, LEWIS HOOD, LESLIE HOOPER, JOHN HOOPER, STEPHEN HOWARD, JAMES T HOWARD, KELLY HUFF, SWADE T JACKSON, EDIE G JACKSON, JOHN A JACKSON, KIMBERLY RICE JACKSON-SMITH, WANDA ALEI JAWORSKI, MICHELLE T JOHNSON, JASON CHRISTOPHER JONES JR, JOHNNY JONES, TARA V KELLEHER, MILLIE SUE KELLEHER, ROBERT M KNIGHT, MARYL LEDDY, CONNIE V LEITING, ELISABETH MARIE LOEBL, JULIE HOPE LONG.ANN LONG,PAGEJACKSON LOWE, MARION E LOWRING, ABBIE N LUKE JR, JOHN W LUMPKIN, LECO SHERMAR MANGUM, JENNIFER NICKLES MARTIN, ROSE MARY MARVEL, PHILIP HOWARD MASON, TONI L MASSEY, MARY ANNETTE MCCRARY, NATASHA WALKER MCLEROY, JANICE B MERCER, BRENDA B MERRITT, KENNETH B MILLER, KATHY B MILLER, PAMELA MARIE MILLER, RALPH E MINER, JULIE KAY MORRIS, JAMES WYATT MORRISON, DIANNE RUFF MORRISON, MICHELE JANE MOSES, LINDSAY B Psych-Ed Parapro/Teacher Aide $ Psych-Ed ParaprofTeacher Aide SubsbMe Teacher Psyche>-Educatlonal Teacher Psych-Ed ParaprofTeacher Aide Support Serv Secretary/Clerk Member, Board of Educabon Enterpnse Techmaan Member, Board of Educabon Enterpnse Techmaan Psyche>-Ed SOCJ81 Worker Psyche>-Educabonal Teacher Psyche>-Educabonal Teacher Teacher of Heanng Impaired Student Member, Board of Educabon Psyche>-Educabonal Teacher SubsbMe Teacher Psyche>-Educabonal Teacher Psych-Ed ParaprofTeacher Aide Enterpnse Technician Psych-Ed ParaprofTeacher Aide Family Services Coordinator Psyche>-EducabonalTeacher Psyche>-EducabonalTeacher Psych<>-EducabonalTeacher Enterpnse Techn1aan Teacher of Heanng Impaired Student Psyche>-Ed School Sec/Clerk Subsbtute Teacher Psyche>-EducationalTeacher Occupabonal Therapist Maintenance Personnel Subsbtute Teacher Psyche>-Ed School Psychologist Occupabonal Therapist Vocational Director (RESA) Psyche>-Ed School Psychologist Psyche>-EducabonalTeacher Interpreter Technology Speaallst Support Serv Secretary/Clerk SubsbMe Teacher Instructional Supervisor Psyche>-Educational Teacher Enterpnse Techn1c,an Physical Therapist Subsbtute Teacher School Nurse Psyche>-EducabonalTeacher Psych-Ed ParaprofTeacher Aide 13 307 23 2,105 96 38500 1,226 26 15 980 52 22,310 97 $ 3500 314 15 500 89095 45,073 34 33,060 29 30,376 75 37,742 34 15 00 49575 75000 31,904 16 5,780 60 23,43312 16,17785 41,82384 41,51020 44,121 38 7,020 16 39655 40,503 32 26,825 76 2,700 00 1,356 OB 49,749 98 14,72320 10000 20,909 50 54,263 75 68,046 80 21,225 96 48,674 32 3,298 09 75,007 21 31,566 45 10,139 39 64,05080 29,438 02 34,407 36 18,686 61 20500 4641338 5,898 04 9 160 94 58562 1,491 40 53976 427 28 42420 1,109 84 3,155 60 44828 58383 227 32 1,862 28 2,907 69 899 82 33584 7460 5,032 02 165 38 3,086 30 221 00 63000 1 84916 -4- NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 EXHIBIT "B" .NAM MULFORD, ROBERT J MWANGI, WANJA E NACKERUD, NOLA M NEAL, ROSE A NEALY, EVERETT EMORY B NELSON, TARA L NORRIS, RICHARD EUGENE NUTE, JANE F OSBORNE, CARISSA A PARSONS, SANDI J PASS, ELIZABETH D PATAT, PAULAD PATTON, CORY N PAYNE, ALISON J PERRY, DANIEL LEE JR PERRY, JESSICA R PHILLIPS, LANDON B PHILLIPS, REGINA PLATT, CARL VINCENT PLEMMONS, TERESA YVETTE PORTER, GWENDOLYN PRUETT, SUSAN TRACI RABON, KASAY M RAGAN, KATHLEEN PATRICIA RAWSON, BRENDA C REID, CHARLENE VIRGINIA RHODES, MALIKA M RICHIE, JULIUS REGINALD RIDDLEBERGER, DEBORAH ROBINSON, CHIARLES EDWARD SALLEY, JONATHAN CLIFFORD SALVATIERRA, MIRTA L SANDERS,DOROTHYJ SAPP, JULIE VESPER SAUNDERS, ROBERT R SAUSSER, SHANNON MARIE SCHILDWACHTER, ALICIA M SCHOFIELD, WILLIAM SCOTT SEABOLT, LANE PRESSLEY SILCOX, TERRY L SIMPSON, LAMAR REID SIMS, DELLA BROOKS SIMS, FREDA LASHONE SMITH, ERICA SHIANTEL SMITH, STEVEN WENDELL STANCIL, BRENDA H STARK, HEATHER M STEPHENS, MCALLISTER L STERN, SUSAN JANE STEVENS, SANDRA ANITA TITLE CATEGORY SALARIES TRAVEL Psycho-Educabonal Teacher $ Enterpnse T echn1cian Interpreter Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Teacher of Visually Impaired Enterpnse T echn1cian lnstructlonal SupeMsor Secretary Physical Therapist Teacher of Heanng Impaired Student Support Serv Secretary/Clerk Enterpnse Technician Teacher of Heanng Impaired Student Enterpnse Technician Enterpnse Technician Subsbtute Teacher Finance/Business Personnel Subsbtute Teacher Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Physical Therapist Speaal Ed Parapro/Alde Subsbtute Teacher Llbranan/Med1a Specialist Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide lnstrucbonal SupeMsor Psych-Ed Parapro/Teacher Aide Enterpnse Technician Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher Aud10log1st Member, Board of Educabon PsychC>-EducabonalTeacher Teacher of HeaMg Impaired Student Member, Board of Educabon Subsbtute Teacher Aud1olog1st Enterpnse Tech Coordinator F1nance/Bus1ness Personnel Subsbtute Teacher Enterpnse Technician Subsbtute Teacher Teacher of Visually Impaired Enterpnse Technician Psych-Ed Parapro/Teacher Aide Occupabonal Therapist Subsbtute Teacher 38,629 92 $ 808 50 4,089 30 139 39 28,084 52 35,554 03 35,301 76 63 499 96 2,080 00 26,321 18 53,300 91 17,793 12 422 30 5,364 34 63860 1,498 65 3,670 00 23,097 84 80000 45 00 15,762 44 26,201 92 16,18221 110 00 32,634 30 65000 5,375 74 17,880 72 54,592 04 6,634 85 78795 10,294 22 25,925 10 54,220 18 3500 29,676 54 37,742 34 4000 2,625 00 28,860 20 26,868 04 22,46816 1,450 00 87035 3,740 00 64,618 80 27038 10,093 52 59,387 02 5000 33500 2.500 72 3,643 59 1,529 61 2,05644 9576 25816 2,592 29 38225 34916 2633 68 189 00 1,230 60 2,485 28 2,899 08 3,802 69 1,528 38 -5- NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 EXHIBIT "B" l':ffiME STEWART, JAMAAL JAMES STOKES, PATRICIA W STOKES, SHIRLEY ANN R STONE-HULL, SHAREE CIARA SUMMERS, VICKIE B SWAN, STEPHANIE ANN TAHA, NABIL THIAB TAYLOR, CAROLYN SABRINA TERRELL, BATHSHEBA NANETT THAXTON, ALLIED THEURI, JANET M THOMAS, TIMOTHY J TONEY, CONNIE W TROTOCHAUD, JEANIE M TROTTER, SUSAN H UNDERWOOD, MARIE T VINSON, ANN FRANCES WALDEN, MARY SUSAN WALINOW, CLAIRE E WALKER, AMY DRENNAN WALLACE, DEBRA CHRISTIAN WELLER, DIANA LOUISE WELLS, BONNIE WESTBROOK, DIANE HAYNES WHITE, LARRY BRUCE WILDMAN, MIRIAM B WILKINSON, SHARRON AKINS WILLOUGHBY, MARCELL DENIS WILSON, JENNIFER D WISE, SUSIE RABUN WOODARD, SUSAN ERVIN WOOTEN, JOSEPH DANIEL WRIGHT, VALENCIA D TITLE CATEGORY Enterpnse T echnic1an Member, Board of EducatJon Psych-Ed Parapro/Teacher Aide Enterpnse Techniaan Interpreter Psych-Ed Parapro/Teacher Aide Enterpnse Techniaan Psych-Ed Parapro/Teacher Aide SubstiMe Teacher Phystcal Therapist Enterpnse TechnlClan Enterpnse Tech Coordinator Physical Therapist lnstructJonal Supervisor Director of GLRS Speech-Language Pathologist Psycho-Ed Spec Ed Speaal1st Psycho-EducabonalTeacher Psycho-EducabonalTeacher Psycho-Educabonal Teacher Fmance/Bus,ness Service Mgr Director of Student Services Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Member, Board of Education Psycho-Educetlonal Teacher Special Ed Parapro/Alde Psych-Ed Parapro/Teacher Aide lnformabon Services Clerk Psycho-Educational Teacher Orlent/Mob1hty Spec,ahst Enterpnse T echniaan SubstlMe Teacher Accruals June 30, 2001 June 30, 2002 SALARIES TRAVEL $ 63860 4500 17,021 55 90640 11,16888 15664 49440 16,957 57 2,550 00 32,730 96 $ 63496 691 68 43,053 92 38,676 04 2,071 44 59,365 00 2 917 67 59,120 00 197784 32,288 35 1463 34 55,900 08 38900 45,928 24 47,116 82 1,297 40 32,437 60 264 00 65,544 94 287 00 16,666 80 736 76 5500 42,224 70 2,415 28 73676 23,692 98 54396 35998 11,495 78 12628 87035 1,000 00 $ 4,546,511 58 $117,61103 -242,089 38 245,403 54 $ 4,549,825 74 $ 117,611 03 -6-