Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2000

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
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MANAGEMENT REPORT OCONEE REGIONAL
EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2000
Russell W. Hinton. State Auditor

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 FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

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

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 29, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the 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 ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, 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 of the 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, 2000. 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 Oconee Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:jb

State Auditor

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, 2000

EXHIBIT"A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$

587,496.00 $

615,608.63

206,304.00

546,043.90

Total Revenues

$

793,800.00 $ 1,161,652.53

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services
Debt Service

$ 141,107.50

$

505,144.00

515,139.66

80,126.00

75,231.92

122,868.00 210,836.00
30,182.00

92,680.60 204,308.20
6,410.17 32,203.35

Total Expenditures

$

949,156.00 $ 1,067,081.40

Excess of Revenues over (under) Expenditures

$ -155,356.00 $

94571.13

OTHER FINANCING SOURCES {USES)

Other Sources Other Uses

$

54,000.00

-54,000.00

Total Other Financing Sources (Uses)

$

0.00

Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $

-155,356.00 $

94,571.13

FUND BALANCE JULY 1, 1999

679,446.66

679,446.66

Adjustments

637.65

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

935,206.00 $

151,189.00

$ 1,086,395.00 $

935,206.00 304,442.45
53,465.63
1,293,114.08

$

752,403.00 $

151,094.00 49,457.00

24,154.00 33,316.00 46,971.00 29,000.00

$ 1,086,395.00 $

$

0.00 $

883,960.79
99,701.38 146,125.56
44,799.86 33,310.68 64,233.65 29,000.00
520.00
1,301,651.92
-8 537.84

$

0.00 $

-8,537.84

8,769.07

8,769.07

FUND BALANCE JUNE 30, 2000

$

524,090.66 $

774655.44

$

8 769.07 $

231.23

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories Sick and Personal Leave
Unreserved Undesignated

$

112,016.16

1,600.02

$

113,616.18

661,039.26

$

231.23

$

231.23

0.00

$ 774655.44

$

231.23

-1-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30, 2000

EXHIBIT "8"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Apprenticeship Programs

GENERAL FUND

SPECIAL REVENUE
FUND

$

28,112.63

507,496.00

$

935,206.00

80,000.00

$

615,608.63 $ ===9=35=,2=0=6=.o===o

-2 -

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"C"

AGENCY/FUNDING

SPECIAL REVENUE
FUND

GRANTS Education, U.S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Severely Emotionally Disturbed

$

29,000.00

155,746.21

CONTRACTS Education, U.S. Department of Through Georgia Department of Education School Improvement Technical Assistant Program To position the contractor as the Department's agent to disperse funds as directed by the Department's School Improvement Division

119,696.24

$ ===3=04=,4=4=2=.4=5

-3 -

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT "D"

Contract Literacy Trust Incorporated Through Georgia Department of Education Reading Rescue
Interest Earned Sales and Services
Audio Visual Repairs Less: Cost of Goods Sold
Merchandise for Resale Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Severely Emotionally Disturbed
Local Contributions Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

49,585.00

23,199.26

88,774.82 -53,292.84 275,791.27 -256,836.66

258,862.91 27,372.41
$
132,587.73

53,465.63

$

546,043.90 $ ====5=3=,4=65=.6=3

-4-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
BECK.MARILYN S BLAIR,SANDRA M BOWIE-WILSON.TASHA BOYKIN.CYNTHIA T BRINSON,FRIEDA P BRINSON,PATRICIA BROWN.ROSA M BUCKHOLTS,CHERYL C CARRIERE,LINDA G CARTWRIGHT.TIMOTHY J COLLIER,JAMISON COOK,GEORGEANNE L COUNTS.HEATHER M CRAWFORD,DORIS W DAVID,AMY CHEEK DEADWYLER.ASHLEY T DEAN.TYRONE P DUDLEY.GENEVA DUNN,MINDA D DURDEN,CAROLYN A DURDEN,JOSH A EDWARDS,MYRTICE ESSLEY,LILLIE FEARS,LOUISE D FISKE,PATRICIA M FOSTER,CATHERINE GRAY,TANGIE GRIFFIN.DEBORAH A HAGANS,PATRICIA ANN HALL,ALEXIS HANCOCK,PAMELA J HARRIS,SYLVIA HOLLIE.AMY PRICE HUGHEY,GERALD BRETT HUMPHREY,HUGH DUANNE HUNTER,ROBIN LEIGH JANES,DOROTHY S JOHNSON,LATONYA P KEY,INEZ F LEE,JAMES ARTHUR LEE,WANDA Y MARKS,CONNIE DIANE MARTIN,MARY MCCURDY.CAROLYN S MCMAHAN,LAURA J MEDLEY,DONALD R MELLOR.PHILIP F MOBLEY,WILLIE C JR MONTGOMERY.FAYE H MOORE.MICHELLE Y MORGAN,DEBORAH HENLEY MORGAN.PAMELA ODOM MOSLEY,ANNIE J MOSS,SARAH J MOSS,VICKIE L MOYE,MARYM MURRAY,CARL E

TITLE CATEGORY
Instructional Supervisor School Improvement Specialist Substitute Psych-Ed Parapro/Teacher Aide Finance/Business Personnel Substitute Substitute Finance/Business Personnel Psycho-Educational Teacher Custodial Personnel Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide IS Personnel - Maintenance Substitute Substitute Substitute Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Substitute Instructional Supervisor Substitute Psycho-Ed Spec Ed Specialist Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Educational Teacher Maintenance Personnel Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Substitute Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Instructional Supervisor Psych-Ed Parapro/Teacher Aide Substitute Substitute Psycho-Educational Teacher Maintenance Personnel Director of Psycho-Ed Prog Maintenance Personnel RESA Director Occupational Therapist (OT) Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Instructional Supervisor Psych-Ed Parapro/Teacher Aide
-5-

SALARIES

$

5,628.00 $

37,808.22

225.75

9,844.86

32,068.08

206.00

1,155.88

1,336.17

27,502.50

12,876.55

120.00

32,172.90

16,767.50

185.40

4,764.16

26,352.54

80.00

20.00

96.00

11,482.06

12,004.92

5,503.13

88.50

42.00

6,725.00

9,931.12

76.00

12,529.00

393.00

16,994.40

12,044.01

90.00

41.20

38,608.00

27,662.04

25,745.93

20,217.00

20.60

1,839.75

24,474.34

57,626.12

13,372.90

40.00

25.00

32,846.40

41,321.04

546.08

33,920.04

52,000.08

29,057.70

42.25

12,816.85

20,328.86

5,100.00

185.40

47,592.20

9,977.80

TRAVEL
277.88 3,609.07
385.23 117.00 208.55
1,947.28
602.50 248.00
2,009.25 57.00
4,481.13 123.08
7,629.17 1,409.50 1,941.21

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT "E"

NAME
NIX,LIANNA L NORD,CHARLSEY M NORRIS,BRENDA OMEA,JEAN H OLIVER,JANE L POUNDS.ESTHER PRICE.LINDA B PROSSER,DAN RAKESTRAW,MELISSA KAY RANDALL-BERRY.KELLY L RAY,MARYAD RAYFORD.BEVERLY JEAN REEVES,DENISE REYNOLDS.GARDENIA RICH.BRIAN K ROBERTS,JACK L JR ROOKS,MELINDA D RUTLEDGE,CYNTHIA T SITTON,GALE DOZIER SKAGGS,LOUISE W SMITH.EARTHA T SPIKES,DEXTER B STEVENS,SHIRLEY J SWINT.MARION TICHENOR,CAYLEN A VINSON ,DARLENE WALKER,TOMEKO WARREN,CATHERINE WASHINGTON,CLAUDIA WASHINGTON,RANDELL M WATERS,CORNETTRA LASONYA WATKINS.PAULINE R WERTS,JERBUNDY DYAN WEST,LYNN B WHITAKER,CAROLYN VEASLEY WILLIAMS,GEORGE WILLIAMS.GEORGE E WILLIAMS.JACQUELINE L WILLIAMS.ROSIE LEE WOLF.PATRICIA J WUNDER.BEATRICE A
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Substitute Psycho-Ed School Psychologist Substitute Instructional Supervisor Psych-Ed Parapro/Teacher Aide Substitute Support Serv Secretary/Clerk Warehouseman IS Personnel - Other Support Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Maintenance Personnel Psych-Ed Parapro/Teacher Aide Substitute Planning/Evaluation Personnel Instructional Supervisor Psycho-Educational Teacher Finance/Business Personnel Psych-Ed Parapro/Teacher Aide Psych-Ed Paraprorreacher Aide Warehouseman Instructional Supervisor Substitute Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Support Serv Secretary/Clerk Substitute Substitute Substitute Psych-Ed Parapro/Teacher Aide Director of Psycho-Ed Prog Substitute

SALARIES

$

42.00

24,410.82

240.00

56,946.00 $

10,201.56

7,706.76

16,825.04

19,628.04

20,170.08

22,228.26

27,579.42

16,129.61

648.00

80.00

655.15

991.20

80.00

25,440.50

59,045.45

46,279.16

21,311.04

8,663.55

18,660.74

13,890.00

50,549.84

20.00

6,538.33

11,808.00

10,199.08

12,893.35

20.00

31,062.92

3,383.12

37,098.17

27,723.00

45.00

40.00

885.75

11,200.36

51,935.41

49.50

$ 1,465,825.44 $

-7,397.98 10!043.64

TRAVEL
3,701.13
447.25 1,260.00
55.00 22.25
1,917.50 1,972.02
175.00 105.50 2,588.61
23.50 42.00 174.25 101.50 135.03
1,911.67 39,678.06

$ 1A68A71.10 $ 391678.06

-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, 2000

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8664-98-01 FS-8664-99-01

Further Action Not Warranted 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-8664-99-01

The management ofa 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 Georgia Department of Education (GDOE). 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. However, Oconee Regional Educational Service Agency does have an inventory procedure in place to be accountable for all equipment owned by the Agency which includes date required, acquisition cost, location and description. Date ofimplementation: Upon receipt ofnew 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. 2000
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSESTS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8664-00-01
The Oconee Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the :financial statements ofthe 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 ofGeneral Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment 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.