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 ============== -1- 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= -2 - 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 -3 - 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 -4- 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 -5- 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 -7-