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

NORTHWEST 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
C SCHEDULE OF SALARIES AND TRAVEL

Page
2 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

January 28, 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 Northwest 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 Northwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Northwest 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 Northwest 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,
~ lb.~
Russell W. Hinton State Auditor

RWH:ya

SELECTED FINANCIAL INFORMATION

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

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Other Receivables

$

1.560,286.78

126,555.10

Total Assets
LIABILITIES AND FUND BALANCE
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Deferred Revenue
Total Liabilities
Fund Balance: Designated for Self Insurance Program Unreserved, Undesignated
Total Fund Balance

$===1=,6=8=6=,8=4=1.=88=

$

11,924.13

302,055.18

16,597.50

$- - - -33~ 0,57-6.8-1

$

51,609.99

1,304,655.08

$ _ _ _1"--,3_56_,_,2_6_5_.0_7

Total Liabilities and Fund Balance

$

1,686,841.88

==============

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NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
YEAR ENDED JUNE 30. 2004

EXHIBIT"B"

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

$

6,449,449.25

39,497.20

1,079,261.74

13,093.24

$

7,581,301.43

7,611,072.40

$

-29,770.97

1,386,036.04

FUND BALANCE - JUNE 30

$ = = 1='3=56=,2=6=5.=07=

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

EXHIBIT"C"

NAME

llTLE CATEGORY

AGAN,DONDRA ALDRIDGE.AMANDA MORGAN ALDRIDGE.TERESSA JILL ALLEN,AMY ALLEN.CASSANDRA L ALLEN.JOY L ALLEN,ROSE MARY ALTREKY,MUNA H ANGEL.KIMBERLY J ARNOLD,DOROTHY J A TKINS,CAROL AYERS.PATRICIA J BAILIFF, LINDA W BANDY,SHERRY A BARNES.DAWNS BARRINGER, WANDA BISHOP,VIRGINIA L BODDIE.SANDRA C BOOKER.JAMES H JR BOWEN.KERRY W BOWLING.KAREN ENNIS BOYD.VICKI L BRADY,PAMELA DENISE BRANNON, MARIE BRENT, LORRAINE BRIGHT.DEBBIE A BRISTOL,STACY BROCK.JACQUELINE BROOKS.ANNA LAURA BROWN.PAULA W BRUEGGERT,WENDY BRYSON.KAREN BULLARD, VIRGINIA BUNCH,TERESA LYNN BURNES,TOTSIE R BYARS,REBEKAH BYARS.SARAH BYRD.JEANNIE L BYRD.SUZANNE H CARTER,ANNIA MICHELLE CARTER.JAMES MICHAEL CARTER.JANICE CHADWICK-CIGAINERO,RITA CHAPMAN,IVA MADDEN CHILDERS.AMANDA

Psych-Ed Parapro/Teacher Aide Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Director of Child Serve Substitute Teacher Psycho-Ed School Sec/Clerk Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Ed School Sec/Clerk Substitute Teacher Substitute Teacher Staff Dewlopment Specialist Psycho-Educational Teacher Family Seniices Coordinator Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Ed School Psychologist Staff Dewlopment Specialist Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Staff Dewlopment Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Psycho-Educational Teacher

SALARIES

$

13,546.12$

54,869.39

200.00

523.00

71,286.18

460.00

24,204.96

100.00

45.00

270.00

33,990.00

13,151.56

45.00

65,465.16

27,850.06

28,255.08

165.00

20,600.04

35,637.80

5,917.09

54,991.56

12,396.62

4,253.84

2,138.46

50.00

60.00

1,327.50

315.00

24,916.70

40.00

990.00

1,687.50

40.00

1,957.00

650.00

782.25

231.00

45.00

7,000.00

41.00

29,900.04

66,654.24

720.00

1,355.78

4,983.34

TRAVEL
387.24 1,767.64 3,298.65
462.84
757.51 122.92 3,089.97 691.20 325.64 2,617.26 124.32
23.52
228.70 2,328.48

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

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

CHILDERS.BARBARA

Psycho-Educational Teacher

$

CHILDERS.TAMMY S

Finance/Business Personnel

CLARK.GARY

Substitute Teacher

CLEMENTS.JENNIFER

Psycho-Ed Spec Ed Specialist

COBB.GAIL B

Finance/Business Service Mgr

COLLIER,MARY HELEN RAINE Substitute Teacher

CORDLE,DENISE

Substitute Teacher

CORDLE.GAIL

Substitute Teacher

COX,CHRISlY

Psycho-Educational Teacher

CRAIG,MELISSA K

Psych-Ed Parapro/Teacher Aide

CRAIG.PEGGY

Substitute Teacher

CRAWFORD,BRENDA S

Psych-Ed Parapro/Teacher Aide

CRAWFORD-COBB.VICTORIA Psycho-Educational Teacher

CULBERSON,BETlY J

Staff De\elopment Specialist

CZENTNAR,MK

Instructional Supervisor

DAVIS,BETlY M

Substitute Teacher

DEMPSEY.FRANCES

Substitute Teacher

DEPLANCKE,AMI D

Substitute Teacher

DOBBS,MARYLINE

Substitute Teacher

DRYDEN,ALAN

Psycho-Ed School Psychologist

EWAN.PATSY

Substitute Teacher

FARMER,MARGARET

Substitute Teacher

FISCHER,CAROLYN A

Substitute Teacher

FOSTER,FELICIA

Substitute Teacher

FOUTS.MARY KATHERINE

Family Services Coordinator

FULTON,DEBRA S

Substitute Teacher

GAMBLE,SUSAN

Substitute Teacher

GANTT, LORA M

Psycho-Educational Teacher

GARRETT.DEANNA MARIE

Substitute Teacher

GRANT,CASSANDRA S

Family Services Coordinator

GRAVES.MELISSA K

Substitute Teacher

GRAY,JOANN

Psych-Ed Parapro/Teacher Aide

GRAY,M

Psycho-Educational Teacher

GREGG,ELAINE P

Substitute Teacher

HALES,TINA R

Psych-Ed Parapro/Teacher Aide

HANEY.EDNA

Psych-Ed Parapro/Teacher Aide

HANNON,GERALD E

Substitute Teacher

HARDAGE,MARSHA L

Substitute Teacher

HARRIS,ANGELA L

Psycho-Educational Teacher

HARRIS,MONICA

Support Serv Secretary/Clerk

HESTER,AMELIA J

Psycho-Educational Teacher

HICKS.DENNIS R

Psycho-Educational Teacher

HOGAN.JIMMY E

Substitute Teacher

HOGAN.MG

Substitute Teacher

HOLDER,LAURA LEA

Substitute Teacher

HOPPER.PAULA

Support Serv Secretary/Clerk

27,781.54 24,239.28$
67.50 4,564.38 48,410.04
50.00 206.25
50.00 51,995.04 4,884.90
50.00 5,382.63 43,712.64 3,484.24 55,511.64 17,383.12
45.00 100.00 120.00 48,944.20 5,580.00 50.00 160.00 BO.DO 180.00 120.00 45.00 51,995.04 11,876.47
2,385.00 14,371.06 66,654.24
528.00 7,533.62 13,952.50
180.00 50.00 46,515.00 28,325.04 52,238.06 54,189.06 50.00 13,256.90 80.00 25,749.96

8.96 712.82
244.16 2,669.98 2,505.72 1,599.20
-232.12 44.80
3,621.64 68.88 63.18 265.44
39.76 125.16

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

EXHIBIT"C"

NAME
HOWARD,ANGELA INGLE,CINDY JACKSON.JEANETTE L JACKSON.NORA MARY JOHNSON,MARCIA T JOHNSTON.CHARLSIE M JONES.VICKIE SELENA KEYES.CLARISSE R KING,ELAINE KINMAN.SANDRA ELAINE KRINCEK,CAROL J LACKEY,MAE E LAITINEN.JUDY B LANGFORD.EDNA S LARKIN-HUFF ,ANN LAY,TERESA C LEE.CAROLYN ANN LEE,MARYW LEE.NANCY LINDBERG,SUZANNE B LINTICUM ,JASON LlffiE,NATALIE LITTLEFIELD,MELISSA S LOVE.ELIZABETH ELAINE LOWERY.SHERYL LYNN LUDY.DARLENE LUDY,ROSALIND W MADDEN.BARBARA J MALATIA,MICHELLE MAY.SHARON MCCARTHY ,MALITTA MCELWEE,G MCGEE,TIFFANY MCGINLEY.AMY LYNNE MCLENDON.DEBORAH MEADOWS.LINDA MILLER.AMBER R MINK.SARAH MITCHELL.SHEILA MIXON,R RENEE MOON.KATHLEEN MOORE.BARBARA J MORGAN.HEATHER MARIE NESLIN,BARBARA M OWENS,JAMES JASON OWENS.MARTA S

TITLE CATEGORY

SALARIES

TRAVEL

Substitute Teacher

$

Substitute Teacher

Substitute Teacher

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Staff Dewlopment Specialist

Substitute Teacher

Staff Dewlopment Specialist

Substitute Teacher

Substitute Teacher

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Spec Ed Specialist

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Staff Dewlopment Specialist

Staff Dewlopment Specialist

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Staff Dewlopment Specialist

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Staff Dewlopment Specialist

Psycho-Educational Teacher

Psycho-Ed Spec Ed Specialist

41.00 550.00 150.00 63,125.57 $ 9,519.20 32,739.96 8,663.31 155.00 100.00 1,620.00 105.00 425.00 22,698.00
95.00
4,428.27
600.00 12,726.44 63,093.96 3,896.27 42,828.84 29,900.04
790.00 4,964.59 1,753.84 4,311.03
80.00 40.00 7,257.00 50.00 30,876.63 120.00 41,724.33 41.00 87,999.96 77,183.37 40.00 34,079.02 160.94 14,655.90 51,383.16 15,703.64 21,988.92 37,097.74 70,295.16 38,512.93 60,672.06

1,597.29 101.36
1,400.00 150.08 971.88
4,252.11 2,550.24
53.76
831.16 1,853.91 14,886.89
1,652.32 25.48
3,874.58 1,858.48

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

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

PADGETT,SHARON ELEISE

Substitute Teacher

$

PAINTER.LISA

Psych-Ed Parapro/Teacher Aide

PATTERSON.SHERRY K

Substitute Teacher

POWELL,R SELENA

Finance/Business Personnel

PUTNAM,CHARMAN

Substitute Teacher

REED.TERESA L

Substitute Teacher

REESE.LYNNE H

Youth Apprenticeship Director

ROBERTS,MARILYN

Psych-Ed Parapro/Teacher Aide

ROBERTS.RONALD L

Substitute Teacher

ROGERS-PICKETT.SAUNDRA Support Serv Secretary/Clerk

RUDESEAL,CARMEN

Substitute Teacher

RYAN,MARLENE E

Substitute Teacher

SALMON.CE

General Admin Secretary/Clerk

SCOTT.RAMONA R

Psych-Ed Parapro/Teacher Aide

SCRUGGS,TRACIE L

Substitute Teacher

SEGARS,LINDA

Staff Development Specialist

SHANKLIN,TONYA N

Psycho-Educational Teacher

SHERFIELD.SANDRA E

Psycho-Ed Spec Ed Specialist

SHIRLEY.VICTORIA

Psycho-Educational Teacher

SIMPSON,PAIGE ELIZABETH Psych-Ed Parapro/Teacher Aide

SIMPSON,RECCIE

Substitute Teacher

SKINNER,MARTHA S

Substitute Teacher

SMITH.AMANDA

Substitute Teacher

SMITH,CHERYL E

Psych-Ed Parapro/Teacher Aide

SMITH.MELISSA DALE

Support Serv Secretary/Clerk

SMITH.PAULA L

Substitute Teacher

SMITH,SANDRA S

Family Services Coordinator

SMITH,SHEILAH

Substitute Teacher

SPARKS,CATHERINE BRAND Psych-Ed Parapro/Teacher Aide

STANFIELD, KIMBERLY

Psych-Ed Parapro/Teacher Aide

STANSELL.BRENDA

Instructional Supervisor

STEPHENS,DEBBIE

Substitute Teacher

STILL.AMY

Psycho-Ed Spec Ed Specialist

STURWOLD.ELLEN

Substitute Teacher

SULLIVAN,JOAN

Psycho-Educational Teacher

TEAGUE.GRACE

Substitute Teacher

THORESON.JOANNA

Substitute Teacher

TUCKER.MONA G

RESA Director

TUCKER.REBECCA S

Psych-Ed Parapro/Teacher Aide

VARNES.ELNORA

Substitute Teacher

VAUGHN.CW

Substitute Teacher

VAUGHN.KENNETH G

Substitute Teacher

VESSELS,HALLIE DARLENE Substitute Teacher

VICK.ANGELA

Psych-Ed Parapro/Teacher Aide

WARREN.ASHLEY

Substitute Teacher

WARREN,PAMELA ANN

Psycho-Ed School Sec/Clerk

120.00 11,685.00$ 14,802.16 39,388.34
400.00 40.00 52,684.56 1,957.00 80.00 23,000.04 41.00 100.00 36,092.04 4,774.30 450.00 55,041.96 28,034.20 74,239.56 4,983.34 13,952.50 3,350.00 80.00 40.00 15,246.26 25,749.96 100.00 38,210.97 1,192.50 20,807.21 1,753.84 59,090.76 45.00 53,204.16 7,245.00
67.50 22.50 96,999.96 20,422.18 442.00 12,396.62 14,509.92 350.00 12,035.60 1,519.00 32,934.17

245.56 11.48
221.76
2,557.10
48.44
42.00
613.56 98.28
1,985.24 58.80
67.20 261.80 268.80
4,935.63 3,212.44
44.80
8,821.40 1,655.08
145.60
664.64

-6-

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

EXHIBIT"C"

NAME

TlTLE CATEGORY

SALARIES

TRAVEL

WEBB.MICHELE

Substitute Teacher

$

WHALEY.MELODY

Substitute Teacher

WHATLEY ,JENNIFER

Family SeNces Coordinator

WHITE-MCCOMBS.RAE

Psych-Ed Parapro/Teacher Aide

WHITTLE.SHELTON

Substitute Teacher

WILLIAMS,BRENDA A

Psych-Ed Parapro/Teacher Aide

WOODRING,KATlE R

Substitute Teacher

WOODS,HEIDI LYNN

Psych-Ed Parapro/Teacher Aide

WYATT, E CARLIN

Psycho-Ed Spec Ed Specialist

YARBOROUGH.DIANA WOOD Substitute Teacher

YOUNG.MINDI

Psych-Ed Parapro/Teacher Aide

240.00 600.00 16,907.88 $ 13,952.50
55.00 17,616.34
6,495.24 3,448.44 61,096.61
50.00 8,262.92

1,865.08 2,030.00 1,318.46
83.44

$ 3,154,883.74$

95,279.60

Accruals June 30, 2003 June 30, 2004

-238,281.35 237,580.43

$ 3,154,182.82 $

95,279.60

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