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-