Management report, Northeast Georgia 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 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A BALANCE SHEET

GOVERNMENTAL FUND

B SCHEDULE 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

RussELL W. HINTON
STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

February 3, 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 Northeast 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 Northeast Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Northeast 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 Northeast 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,

tJ~

RWH:ps

SELECTED FINANCIAL INFORMATION

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

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents Investments Intergovernmental Receivables Inventories
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: Reserved for Inventories Unreserved, Undesignated
Total Fund Balance
Total Liabilities and Fund Balance

$

715,612.85

96,428.29

293,409.89

72,697.42

$

1,178,148.45

$

109,703.62

324,669.88

$

434,373.50

$

72,697.42

671,077.53

$

743,774.95

$ ======1=,1=7=8,=1=48=.=45=

-1-

NORTHEAST 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 Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE -JULY 1

$ 2,989,531.82 852,843.00 21,747.12
4,365,174.59 10,979.57 93,846.75
$ 8,334,122.85

8,209,461.61

$

124,661.24

619,113.71

FUND BALANCE -JUNE 30

$==74=3,7=74=.9=5

-2-

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

EXHIBIT "C"

NAME
AARON,LYDIAE ABELKOP,ADRIAN SHAYNE ADAMS,V SHANNON ALLEN.BESS ROWAND ALLEN,JUDITH C ALMOND,QUANDRAALETHIA ARMOUR JR,JAMES N ARNETT,KATHY ANN ARNOLD,TONYADENISE BACON.KANDIS KRISTEN BACON,KRISTY BAKER,ANNE SWEAT BAKER,JOAN MEYER BANKS.JAMES BARKER.KARIN JO BASS,JON CARTER BEASLEY JR,SAMMYT BEASLEY.GEORGIA BLAIR BOLDEN.CARLS BOSTIAN,ILONA INGRID BRADY.JOHN PAUL BREMUS,BARBARA LOUISE BRITTON,MARYB BRYSON,JULIE HOPE BUCHANAN,KAREN W BUNCH,ERICAL BUTLER,KATHERINE L BUTTS,SHANNON M BYERS.ANDERSON S BYRD.STEPHANIE REGINA CALLAWAY,RODDERICK T CARBO.AMY LIAN NE CARMICHAEL,SHIRLEY A CARTER.DENA MARIE CARTER.RICHARD A CARVELL,PAMELA CHADWICK,DEBRA LEE CLARK.MISTY A COOK,KATIE COOK,RUSSELL W COOK,SUSAN H COOPER,ERICA PATRICE COSTIN,GREGG JAMES COWNE,KEITH A COX,TORES VALLAY CRAWFORD.REGAN HIGHTOWER CROWDER.WILLIAM C DAVIS.DEREK ANGUS DAVIS.THOMAS L DESHMUKH ,HARSHADA P DICK.JUDITH S DOCKERY,ANTHONY LEONARD EATON.JOANNA WOOD EBERHART,ROBERT JOINER ECKLES,SARAH R EDWARDS,JR WALLACE EDWARDS.KENNETH E ELDER,EARNEST

TITLE CATEGORY

SALARIES

TRAVEL

Interpreter

$

Psycho-Ed School Psychologist

Member, Board of Education

Director of Psycho-Ed Prag

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Member, Board of Education

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Orient/Mobility Specialist

Teacher of Visually Impaired

Psych-Ed Para pro/Teacher Aide

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Instructional Supervisor

Psych-Ed Para pro/Teacher Aide

Interpreter

Substitute Teacher

Substitute Teacher

Substitute Teacher

Teacher of Hearing Impaired Student

Psycho-Educational Teacher

Substitute Teacher

Physical Therapist (PT)

Psych-Ed Parapro/Teacher Aide

Member, Board of Education

Psycho-Ed Social Worker

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Interpreter

Youth Apprenticeship Director

Psych-Ed Para pro/Teacher Aide

Interpreter

Interpreter

Teacher of Visually Impaired

Enterprise Technician

RESA Director

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Member, Board of Education

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Para pro/Teacher Aide

Psycho-Educational Teacher

Teacher of Hearing Impaired Student

Substitute Teacher

Teacher of Visually Impaired

Psych-Ed Parapro/Teacher Aide

Instructional Supervisor

Member, Board of Education

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

-3-

21,209.39 45,432.66 $
50.00 88,969.20 54,515.56 14,868.44
1,210.00 20.00
6,949.94 55.00
220.00 49,324.00
4,345.42 11,893.24 48,317.72
2,446.98 17,791.19 38,580.41 15,774.51 19,825.93
6,775.00 3,794.96
130.00 43,793.00 45,807.36
250.00 66,503.44
3,848.54 35.00
45,385.27 15,143.61
30.00 5,422.76 56,913.20 1,571.64 20,078.82 31,097.49 37,269.40 1,564.50 106,174.00 17,858.67 10,961.88 49,202.16
50.00 18,310.53 35,532.62
6,157.84 41,874.85 14,012.31 31,689.94 35,270.70
5,400.00 41,715.94
5,507.83 65,355.20
40.00 43,352.50
4,545.48

457.14 3,194.96 2,017.12
3,870.44 17.64
309.68 509.60 1,569.25 400.00
2,315.28
2,646.56
1,048.12
830.38
24.64 3,538.64 2,953.12
559.18
1,118.36
160.60 47.88
1,667.40 2,658.88 6,332.52 3,846.08

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2004

EXHIBIT"C"

NAME
ELDER,MARY ANN ELROD,BARBARAOWENS ELROD,MELANIE N ERVIN,STEPHEN R EVANS,JENNIE MAE FARRAR,JOHN ELBERT FAIJLKNER,JOY ANNA FELGATE,KATIE L FINCHER,MARCY LANE FLEMING,CHRISTOPHER JAY FLYNN,ANGELAJOYCE FORTE',KYLE GUNTER FORTSON,RICHARD FRANTZ,JOANNE \M-ilTTEMORE FRANTZ,PEGGY PAYNE GOREE',DAMIAN GOUGE,SALLYR GRIDER,ANGELA L GRIFFIN,EARL EDWARD GRIFFIN,FORREST GRIMES,DEBORAH ESTEPP GRIMES,VICKIE T GROOMS.NATALIE H HARDEGREE,DEBORAH KAY HARPER,HARLAN HARRIS,BETH ANN HARRIS,GERALDINE G HARRIS,LISA T HIMEBAUGH,KRISTINA L HODGE,CYNTHIA V HOLCOMB,DANA M HOOD,MICHAEL RODNEY HOWARD,JAMES T HOWARD,KELLY HUTCHENS,MARTIE MARIE JACKSON,EDIE G JACKSON,JOHN A JAWORSKl,MICHELLE T JOHNSON,KRISTEN A JONES JR,JOHNNY JONES,TARA V KELLEHER,MILLIE SUE KELLEHER,ROBERT M KENNER,STEVEN RA:MON KNIGHT.MARYL LAIRD,CARRIE J LAWSON,TAMLA LEE,REBECCAANN LONG,ANN LONG,CORINE DANIEL LONG,PAGE JACKSON LONG,TANYAL YNN LOWE,MARION E LOWRING,ABBIE N LUKE JR.JOHN W MANGUM,JENNIFER NICKLES MARTIN,ROSE MARY MARVEL,PHILIP HOWARD

TITLE CATEGORY

SALARIES

TRAVEL

Support Serv Secretary/Clerk

$

General .Adm in Secretary/Clerk

Enterprise Technician

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Enterprise Technician

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Physical Therapist (PT)

Technology Specialist

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Enterprise Clerk

Psycho-Ed School Sec/Clerk

Occupational Therapist (OT)

Audiologist

Psych-Ed Parapro/Teacher Aide

Teacher of Visually Impaired

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Social Worker

Psycho-Educational Teacher

Instructional Supervisor

Teacher of Hearing Impaired Student

Member, Board of Education

Psycho-Educational Teacher

Psycho-Educational Teacher

Enterprise Technician

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Ed School Sec/Clerk

Substitute Teacher

Substitute Teacher

Instructional Supervisor

Psycho-Educational Teacher

Occupational Therapist (OT)

Maintenance Personnel

Psycho-Ed School Psychologist

Occupational Therapist (OT)

Vocational Director (RESA)

10,273.00 $ 31,755.68
1,837.50 13,787.12 13,546.03
585.00 50.00
33,233.50 2,400.00 1,385.35 8,573.30 55.00 17,234.76
21,138.08 26,974.06
400.00 4,103.18 26,818.40 32,912.75 2,950.92 27,696.33 20,048.98 42,211.65 38,002.03 12,627.02 47,975.00 9,536.79 13,787.12 29,051.63 14,846.50 22,780.08 1,042.84 50,183.58 35,709.88 66,753.70 42,229.34
15.00 6,772.66 23,769.80 23,635.88 16,397.76 41,268.80 46,170.24 11,677.55 54,650.28
400.00 165.00 13,143.04 30,831.41
50.00 25,286.24
8,076.92 35,738.84 53,198.67 13,766.26 26,828.80 55,587.18 70,139.60

12.88 287.72
549.52
1,240.40 287.72
394.01
1,063.72 1,120.00 2,269.68
19.60 1,429.08
137.28 360.48 2,491.95 351.10 3,368.49 1,692.04
38.64 1,081.52
101.00 294.00
336.28
494.00 885.08
1,989.40 2,926.71

-4-

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

EXHIBIT"C"

NAME
MASON,TONI L MAXWELL.THERESA MCCOMMONS.CARRIE BAUGH MCCRARY.NATASHA WALKER MCDOUGAL,STORMEY GAIL MCLEROY.JANICE B MERCER.BRENDA B MERRITT,KENNETH B MILLER,KATHY B MILLER.RALPH E MORRISON,DIANNE RUFF MORROW,DEBBIE A MOSES.LINDSAY B MULFORD.ROBERT J NEALY,EVERETT EMORY B NELSON ,TARA L NWILOH ,PAMELA IZUKANNE OSBORNE,CARISSAA PACKER,RHONDA H PARKS.LEEANN D PARSONS,SANDI J PASS,ELIZABETH D PATAT,PAULA D PHILLIPS,LANDON B PORTER,GWENDOLYN PRUETT,SUSAN TRACI RABON ,KASAY M RAWSON,BRENDAC RAY.BETTYE J REED.TAMI GRAHAM REYES,DORIS LEE RHODES.MALIKA M RICHIE.JULIUS REGINALD RIDDLEBERGER,DEBORAH WAL SALVATIERRA,MIRTA L SANTORA.HEATHER ALISSE SAPP.JULIE VESPER SAUNDERS.ROBERT R SAUSSER.SHANNON MARIE SCHAEFER,STEVE W SCHENCK,CHERYL CULP SCHILDWACHTER,ALICIAM SEKLECKl,CHRISTIAN GANTT SILCOX.TERRY L SIMPSON.LAMAR REID STANCIL,BRENDAH
STANDRIDGE.JENNIFER DAWN STEPHENS,MCALLISTER L STERN,SUSAN JANE STOKES,PATRICIA W STOKES,SHIRLEY ANN R TAYLOR,CAROLYN SABRINA TERRELL,BATHSHEBA NANETT THAXTON.ALLIE D THIEL.JENNIFER ANN THOMAS.TIMOTHY J THORNTON.JAN OGLESBY TONEY,CONNIE W

TITLE CATEGORY

SALARIES

TRAVEL

Psycho-Ed School Psychologist

$

Director of Student Services

Occupational Therapist (OT)

Interpreter

Teacher of Hearing Im paired Student

Technology Specialist

Support Serv Secretary/Clerk

Substitute Teacher

Instructional Supervisor

Enterprise Technician

School Nurse

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

Teacher of Visually Impaired

Substitute Teacher

Secretary

Instructional Supervisor

Psych-Ed Parapro/Teacher Aide

Physical Therapist (PT)

Teacher of Hearing Impaired Student

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Physical Therapist (PT)

Teacher of Hearing Impaired Student

Librarian/Media Specialist

Member, Board of Education

Finance/Business Personnel

Substitute Teacher

Psycho-Educational Teacher

Psych-Ed Para pro/Teacher Aide

Instructional Supervisor

Psych-Ed Para pro/Teacher Aide

Substitute Teacher

Audiologist

Member, Board of Education

Psycho-Educational Teacher

Member, Board of Education

Teacher of Emotional/Behavioral

Teacher of Hearing Impaired Student

Substitute Teacher

Audiologist

Enterprise Tech Coordinator

Teacher of Visually Impaired

Information Services Clerk

Psych-Ed Parapro/Teacher Aide

Occupational Therapist (OT)

Member, Board of Education

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Physical Therapist (PT)

Substitute Teacher

Enterprise Tech Coordinator

Psycho-Educational Teacher

Physical Therapist (PT)

-5-

32,139.39 $ 59,899.81 36,212.31 19,421.15 28,410.90 41,508.10 30,731.65
9,150.00 65,906.00 35,403.19 47,982.24
275.00 14,152.72
6,385.66 32,511.55 42,194.82
110.00 400.00 43,148.70 11,886.74 34,856.16 57,028.32 20,299.42 2,177.34 16,045.55 27,205.01 35,488.82 38,640.93
5.00 25,000.00
220.00 25,595.84 18,231.61 64,097.36 14,352.74
650.00 57,937.01
50.00 31,622.93
20.00 23,204.12 42,229.34
275.00 30,746.73 30,000.00 69,914.15 24,258.08 11,163.66 61,950.12
25.00 18,183.76 17,426.80
550.00 33,330.96
120.00 44,300.00
4,411.46 35,412.07

76.44 2,752.04 1,694.85
1,640.33 237.93
2,079.25 1,351.86
3,792.60
830.28 2,423.40 2,533.70
795.86
2,751.00
418.28
2,260.72 930.14 78.50
3,021.76 1,883.84 3,254.72 4,410.23
2,194.36
808.08
1,958.32

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2004

EXHIBIT"C"

NAME
TROTOCHAUD,JEANIE M TROTTER.SUSAN H UNDERWOOD,LAURA LOUISE UNDERWOOD,MARIE T VARNADORE.CHRISTOPHER D VINSON.ANN FRANCES VOGEL.SARAH A VOGT,MARY BRADFORD WALDEN.MARY SUSAN WALINOW,CLAIRE E WALLACE,DEBRACHRISTIAN WELCH.JEFF C WELLER.DIANA LOUISE WELLS.BONNIE WH ITE,LARRY BRUCE WILDMAN.MIRIAM B WILKINS.KELLY M WISE,JENNIFER MARIE WRIGHT.VALENCIA D
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY
Instructional Supervisor Director of GLRS Substitute Teacher Speech-Language Pathologist Enterprise Technician Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Occupational Therapist (OT) Psycho-Educational Teacher Psycho-Educational Teacher Finance/Business Service Mgr Member, Board of Education Information Serv Personnel Psych-Ed Parapro/Teacher Aide Member, Board of Education Psycho-Educational Teacher Audiologist Psycho-Educational Teacher Substitute Teacher

SALARIES

TRAVEL

$

71,420.60 $

4,986.65

64,106.11

1,533.77

165.00

35,521.90

308.00

39,462.50

59,518.35

1,225.90

11,375.30

53,249.54

2,830.24

48,298.30

50,523.16

46.20

33,295.48

383.84

30.00

30,800.56

325.64

12,775.48

50.00

45,619.34

15,525.66

2,129.68

22,600.40

16.52

1,450.00

$ 4,712,934.96 $ 125,280.70

-283,832.62 324,669.88

$ 4,753,772.22 $ 125,280.70

-6-