Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 7, 1999

Governor of the State of Georgia Members ofthe General Assembly of Georgia Members ofthe State Board of Education
and Director and Members of the Oconee Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Oconee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Oconee Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair
presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial
Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Oconee Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use ofmanagement ofthe Oconee Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
c:;f.---.,...-
Claude L. Vickers State Auditor
CLV:ds

SECTION I SELECTED FINANCIAL INFORMATION

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1998

EXHIBIT"A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES)
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1, 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 554,034.00 $ 638,796.08

209,000.00

471,802.70

$ 763,034.00 $ 1,110,598.78

$

57.81

$

8,246.00

384,687.00

77,540.00

179,998.40 455,034.79
86,597.48

138,538.00 179,131.00

116,914.05 175,172.18

$ 788,142.00 $ 1,013,774.71

$ -25,108.00 $

96,824.07

$ $ -54,000.00
$ -54,000.00 $

685.00 685.00

$ -79,108.00 $

97,509.07

537,046.33

562,351.27

32,473.75

21,899.56

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 919,005.00 $ 919,005.00

144,839.00

105,836.52

$ 1,063,844.00 $ 1,024,841.52

$ 617,094.00 $ 576,713.97

300,784.00 21,560.87 58.05 38,470.00 30,446.00 57,200.00

247,850.89 51,934.03
41,973.69 32,451.84 74,899.97
728.00

$ 1,065,612.92 $ 1,026,552.39

$

-1,768.92 $

-1 710.87

$ $

$

-1,768.92 $

36,792.67

-35,023.75

-685.00 -685.00
-2,395.87 2,395.87

FUND BALANCE JUNE 30, 1998

$ 490,412.08 $ 681,759.90

$

0.00 $

0.00

SUMMARY OF FUND BALANCE Reserved Inventories Sick and Personnel Leave
Unreserved Undesignated

$ 132,093.18 1,600.02
$ 133,693.20
548,066.70

$

0.00

$ 681,759.90

$

0.00

- 1-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance PSAT Exam Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
CONTRACTS Education, Georgia Department of Leadership Training

GENERAL FUND

SPECIAL REVENUE
!=UNO

$

26,263.08

102.00

477,223.00

$ 919,005.00

85,208.00

50,000.00

$ 638,796.08 $ 919,005.00

-2-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998
Compensation for Loss of Assets/Sale of Assets Interest Earned Sales and Services
Merchandise for Resale Less: Cost of Goods Sold
Audio Visual and Business Machines Less: Cost of Goods Sold
Services Provided Shared Services Projects Boards of Education Baldwin County Hancock County Jasper County Johnson County Putnam County Washington County Wilkinson County
Other

EXHIBIT"C"

GENERAL FUND

$

69.50

20,077.36

349,582.58 -356,885.65
92,710.94 -49,070.59

46,017.27 29,846.77 35,073.16 26,112.24 14,398.87 51,691.07 46,765.99 165,413.19

$ 471,802.70

-3-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
ANDERSON,CHERYL I BARLOW,ELIZABETH BETHEA.WANDA BOWERS.NANCY WARENIK BOYKIN,CYNTHIA T BRINSON.FRIEDA P BROWN.EDNA BROWN,ROSA M BUCKHOLTS,CHERYL C BURKEY,CAROLYN D BURNS,JO ANN BURNS.ROSE MARIE BUTTS.EARL C JR BUTTS.NETTIE CAPE,JEAN NIDA CARTWRIGHT.TIMOTHY J CHEEK,AMYD CLEVELAND,CAROL COLLINS.WILLIE COOK.GEORGEANNE L COOK.TINA STEWART CUNARD.KAREN DEAN.TYRONE DEVEREAUX.TAMESHA DONOVAN - KIDD.JENNIFER DURDEN.CAROLYN A DURDEN.JOSH A EDWARDS,GREGORY ELLINGTON,CHARLES EDWARD FISKE,PATRICIA M FOSTER,CATHERlt-;JE GRADY.CHRISTOPHER GREEN.BRENDA GUDE.AUDRA KATRICE HANCOCK,PAMELA J HARRISON.WILLIAM RHETT HIGHTOWER.PAMELA HODGES.HATTIE M HOLMES,BARBARA J HOPKINS.WILLIAM F Ill HUGHEY,GERALD BRETT HUMPHREY.HUGH DUANNE HUNTER.ROBIN LEIGH JAMES, TYRONE LAMAR JANES.DOROTHY S

TITLE CATEGORY
Instructional Supervisor Substitute Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Finance/Business Personnel Substitute Substitute Finance/Business Personnel Finance/Business Personnel Psycho-Ed School Psychologist Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Ed School Psychologist Custodial Personnel Psycho-Educational Teacher Substitute Substitute Psycho-Educational Teacher Substitute Substitute Substitute Substitute Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide IS Personnel - Maintenance Psych-Ed Parapro/Teacher Aide Instructional Supervisor School Psychometrist Psych-Ed Parapro/Teacher Aide Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Psycho-Educational Teacher Substitute Technology Specialist Psycho-Educational Teacher Maintenance Personnel Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk

-4-

SALARIES

$

43,283.35 $

41.20

45.50

5,234.16

2,027.40

29,065.08

115.86

1,700.99

21,674.04

1,205.00

41,444.15

10,406.80

90.30

45.50

2,919.34

11,628.00

26,638.56

58.00

58.00

23,732.25

45.50

68.50

80.00

45.50

19,830.80

10,406.80

18,502.44

5,430.82

3,750.00

29,320.51

9,454.67

153.63

45.50

40.00

11,068.28

21,247.45

91.00

6,542.16

247.20

32,922.72

32,555.54

22,828.20

24,917.82

5,485.64

18,323.04

TRAVEL 2,774.09
296.20
714.25
41.75 25.00 67.50
1,822.80 224.50
105.25 1,698.24
174.75 1,358.50

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
JOHNSON,JOHN JOHNSTON, TRACEY JONES.ANNE J JONES,DONNA CLAY KEENE.BETTY H LITTLE.KELVIN LONDON.LILA 0 MARKS,CONNIE DIANE MARSHALL,PAMELA JEAN MAY.CYNTHIA R MCGOWAN.HEATHER LEAH MCMAHAN,LAURA J MEDLEY,DONALD R MELLOR,PHILIP F MILLER.EDDIE MILLER.MARCY MOBLEY.WILLIE C JR MONTGOMERY.FAYE H MOSLEY.ANNIE J MOYE,MARYM MULLIS,BRYAN K NORRIS,BRENDA O'BARR,KENNETH ODOM,BETTY J OLIVER.JANE L PAYNE,ANGELA W PEAVY.JOHN PENNINGTON.RICHARD A PROSSER,DAN RANDALL-BERRY,KELLY L RAY,MARYAD RICHARDSON,CONNIE Y RILEY.REBECKA YOUNG ROOKS.TOMIKO BARNES SANFORD.VICKIE C SITTON.GALE DOZIER SKAGGS,LOUISE W STARR.DAVID ERNEST STEVENS.SHIRLEY J SWINT.MARION TAYLOR,KIMBERLY B THOMAS.ARTHUR R THOMAS,MATILDA Y TRAWICH,MARY TYLER.AMMIE L

TITLE CATEGORY
Substitute Substitute Instructional Supervisor Psych-Ed Parapro/Teacher Aide Director of Child Serve Substitute Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Planning/Evaluation Personnel Psycho-Educational Teacher Psycho-Educational Teacher Maintenance Personnel Director of Psycho-Ed Program Custodial Personnel Substitute Maintenance Personnel RESA Director Psych-Ed Parapro/Teacher Aide Instructional Supervisor Substitute Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Ed School Sec/Clerk Warehouseman Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Finance/Business Personnel Psych-Ed Parapro/Teacher Aide Substitute Instructional Supervisor Psycho-Educational Teacher Substitute Psych-Ed Parapro/Teacher Aide Warehouseman Occupational Therapist (OT) Substitute Substitute Substitute Substitute
-5-

SALARIES

$

2,492.77

40.00

41,652.96 $

7,918.79

7,637.48

908.90

120.00

12,121.32

1,086.12

24,463.00

33,754.20

20,065.60

37,207.98

58,187.04

2,120.00

40.00

28,849.23

50,000.04

18,172.37

43,388.66

1,040.19

85.50

268.12

80.00

8,638.44

40.00

22.75

12,202.65

17,788.92

18,369.26

21,743.58

4,472.16

22,323.96

1,558.00

45.50

41,126.40

42,251.46

4,081.34

9,260.59

12,222.00

6,666.66

290.00

45.50

728.00

20.00

TRAVEL
2,363.94 110.30
3,424.92 244.30 85.00 409.75
2,596.39
559.13 3,718.21 2,780.77
121.75 578.50 126.32 334.35
2,503.35 249.32 190.50

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
VEASLEY,ANNIE CAROLYN WARREN,CATHE~INE WASHINGTON.RANDELL MAURI WATERS,CORNETTRA LASONYA WATKINS,PAULINE R WEST,LYNN 8 WILLIAMS,GLORIA J WILLIAMS,ROSIE LEE

TITLE CATEGORY
Support Serv Secretary/Clerk Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Psych-Ed Parapro/Teacher Aide

Accruals June 30, 1997 June 30, 1998

SALARIES

$

24,611.01 $

10,389.50

11,352.96

40.00

25,732.34

32,110.62

40.00

10,103.80

$ 1,224,794.87 $

-116,133.74 7,012.98

TRAVEL 200.78
112.50 165.32
30,178.23

$ 1,115,674.11 $ ====30=,1=78=.2=3

-6 -

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

8664-93-01 8664-93-02 8664-96-01 FS-8664-97-01

Further Action Not Warranted Further Action Not Warranted Previously Reported Corrective Action Implemented Unresolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-97-01

The management of a General Fixed Assets Account Group is not an accessible accounting procedure at the present time due to this function being inoperative in our accounting system that is provided by the State Department. With future upgrades to our system this should be a feasible accounting function that would bring our accounting procedures into conformity with General Accepted Accounting Principles. Date of implementation: Upon receipt of new GDOE accounting software.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 1998
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-98-01
The Oconee Regional Educational Service Agency does not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory of equipment owned by the Agency and should include, but may not be limited to, date acquired, , acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained ; of all additions and deletions to the General Fixed Assets Account Group.