Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002

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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-SUDGET AND ACTUAL
B SCHEDULE OF SALARIES AND TRAVEL

Page
1 2

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

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, SW., Swtc 214

RusstLL W. Hi,,ro,.
STATEAt'DITOR (40-4) 6Sti-217A

Atlanta, Georgia 30334-8400

February 21, 2003
Honorable Sonny Perdue, 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 of the baSJc 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 Audrt Act Amendments, as of and for the year ended June 30, 2002, we have perfonned certain audit procedures at the Oconee Regional Educational SeMce Agency Accordingly, the finanaal statements and compliance ac:tJvrties of the Oconee Regional Educallonal SeMce Agency were examined to the extent necessary In order to express an opm1on 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 Audrt Act Amendments of 1996
This Management Report contains infonnallon pertinent to the financial and compliance acllvrties of the Oconee Regional Educetlonal SeMce Agency as of and for the year ended June 30, 2002 The particular mfonnallon provided IS enumerated In the Table of Contents
This report 1s intended solely for the infonnatlon and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties
Respectfully submrtted,

RWH rdf

SECTION I SELECTED FINANCIAL INFORMATION

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL YEAR ENDED JUNE 30. 2002

REVENUES
Sta'.e Funds Federal Funds Other Fa.Ida
TCDIRevenues
-S:PFNPIII !BES eune .. SuppatSeMCeS Pul)II Services Improvement of ml:ructlonal Servlces GeMfl!II Adrnnlllrabon School Admruld:nrtJon SU.neu ~ration Maintenance and Operation al P1ant Ce.ntnll Support SeTvtces Other Support SeMCft
Total Expenditures
Excea oT Revenues OYer (ISlder) Expend4lftl
OTHER EII\IANCt:lG SOYBQ:S /USES)
Olher&u'ces
Other uus
Total other Finanang Sourcn (UMI) Excas of Revllrlues and Other Financing Souron
over (under) Expendina-a and Dthm' FLN1nang lJael
BJNP FW ANGE JUI Y 1 W11
El IND RAJ MICE UINF 30 200,
, _.. SUMMARY Of Blf:O fW MICE Reserved Sick and Per.orm! Lel!IY@
Unrese,ved Un~nated

BUDGET

ACTUAL,

s 1696976 00 S 1 742 667 88

256189 00

346 940 49

435 852 00

453 '1144 66

s

2 389 017 00 S

2 543053 03

s

880 207 00 S

903 849 81

339 24000 643 584 00 139MOOO
7153000 15141500 312 262 00 32 572 00 35 427 00

'1118 ~BO 43
648 23'1 59 138 '491 38 7377099 143635 03 297 724 76 37 24062 35 269 97

s ;?; 606 087 00 S ;?; 696 797 58

s

-217 07000 S

-1537-"~

s

65 000 00

-65 000 00

s

000

s

217 07000 S

153 744 M

825118 31

824 "'30 57

-132608 93

s

608 048 31 $

538077 09

s

7468051

160002

s

76280 53

461 796 56

s _ _53=8:.:,0"-TT'-"09>

-1-

OCONEE REGIONAL EDUCATlONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002

EXHIBIT"B"

&Mia
BARNES, DONNA D BECK, MARILYN S BLOUNT LEE ANN SPEIGl'ER BOWMAN, USA DAWN BRINSON, FRIEDA P BURCH, JAMES H CAINE CATRESHlA L CARNAHAN, BETTE H CARRIERE, LINDA G
CARTER. VERONlCA A
CARTWRIGHT, TIMOTHY J COUNTS, HEATIER M DAVIS SHERYL A DEADWYLER, ASHLEY lRUESDA DURDEN, CAROLYN A DURDEN JOSH A EDWARDS, MYRTICE FEARS LOUISE 0 HALL, ALEXIS HANCOCK, PAMELA J HARDIE, DEBORAH S HARRISON, THCMAS BJR HATCHELL, ANN J HUGHEY, GERALD BRETT HUMPHREY, HUGH DUAN-E HUNTER ROBIN LEIGH JANES DOROTHY S JOHNSON, CHRISTIE COLDITZ JOHNSON, DIXIE MELODY JOHNSON, SHARON L KASPER, VIRGINIA M LANGO, JERMAINE L MARKS, CONi'I\E DIANE MARKS, KORUNN MARTIN MARY S MASON, PAMELA L MATHS, USA M MCCORD, USA M MEDLEY, DONALD R MOORE, MIC11.LE Y MORGAN, PAMELA ODUM MOSLEY, ANNIE J MOSS, SARAH J ODOM, ALEXAIOER OLIVER, JANE L PRICE UNDAB PROSSER, DAN RAKESTRAW, MELISSA KAY RAY,MARYAD RAYFORD,BEVERLYJEAN REEVES, DENISE R RICH, BR1AN K ROB1NSON AMANDA H RUTLEDGE, CYNTHJA T SCOTT, MAUREEN SCOTT, PAMELA SELF, KATH<YN SKAGGS, LO'-'SE W SMITH, EARTHA T STEVENS, SHJRLEY J STONE, BERNICE SWINT, MARION THCMAS, TAMMY TICHENOR, CAYLEN A WALKER, JADA N WALKER MICHAEL WALKER TOMEKO

TITI.E CATEGORY
Poyct,.Ed Porapro/Teacher Aodo lnstrucbonal Supervlsor Psycho-Educational Teacher Psyct,o.Educlbonal TeachM Flnanee/BUSIMSS Permnnel Sub:stJtuteTNCher
Psycho-Ed Social Worker
Psycho--Educatlonal Te cher Paycho-Educ:abonal Teacher Instruc:bonal Supervisor Custocial Persorv.l Psycho-E-nal Teacher Psyeho-,Educattonal Teacher Psycho-E-..nal Teacher Psych-Ed Parapro/Teacher Aidt IS Personnel - Maintenance Substitute Tuchllr SubstrtlQ Ttadler Psycho-Ed Spoc Ed Spoclal\sl Psyot.Ed Porapro/Teacher Aide F'sy<:t.Ed f'11rapro/THchor Arcle Instructional SupeMSOf Instructional Supervisor Psycho-Eclleatlonal Tuchor
Malrnnance Personnel Psych-Ed Po'"pn,/Teacher Aide
Psycho-Ed School Sec/Clerk Psycho-E- THchor Psycho-Ed School Sec/Clerk Psych-Ed Parapro/T acher Aide
s - . . . Instructional S~rvlsor Tuc:her Psyct.Ed Po'"pn,/Tuchor Aide Subs11hn T Psyct.Ed Po'"pn,/Tuchor Aldo ~ Therapist Psyot.Ed Porapro/Teacher Aide Psycho-Educebonal Teaehw
Mai:rtenllnc. Personnel
~ Theropl,t Psycho-Ed School Sec/Clerk
5-Psyol>Ed Porapro/Tncher AJcle
Psych-Ed Porapro/Tucher Aldo Custodial Penomel Psyot,.Ed f'11'"!'ro/TeacheT AJcle
S.rv Secretary/Clerk
Warehouseman IS Persomel - other Support
Psycho-Educational Tucher Psyoho-Educollonal Teacher Psych-Ed Parap,o/Teac:t. Aide Maintenance Pawmel ?3ycho-Ed Social Wort<er Plannlng/Evatuatlon PersoMel Substitute Teacher SubstmJte Teacher SubstJtlJ:e Teacher Paycho-,Educabonal Teacher
F1nance/BUSfflNS P.rsonnel Psych-Ed Po'"pn,/Teacher AJcle Substitute Teacher
W r9hou,eman
Substltli: Tac.her Instructional St4)8rvlsor Poyct,.Ed Poropn,/Teacher AJcle RESAOnctor Psych-Ed Porapro/Teacher Aide
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SALARIES

$

11,151 30

30,882 IXl $

24 166 99

6 142 16

42 200 04

4 410 00

29,171 84

3606218

38 42000

53 349 04

285 IXl

4,526 00

29,596 82

32,328 96

12,596 86

12,004 92

9,841 63

100 00

47,136 20

13,809n

10 444 64
24 221 n

59,993 37

42,861 48

34 085 04

28,104 10

24 20004

10,549 30

17,058 IXl

9,845 38

67,686 00

55736

2,307 00

2,100 00

4,702"16

40,235 52

3,498 24

3,906 26

43 919 04

43,61000

16,on 96

22,875 30

14 9'6 29

15,935 85

11,52866

28,692 96

21,552 IXl

24 165 CIJ

36,480 85

6 369 34

9 782.76

26,280 11

25,043 59

31,76000

225 00

351 00

1,16350

5109966

27,047 04

3,629 50

4,826 25

15,710 04

1,001 00

61,813 42

11,004 84

101,586 24

11,068 82

TRAVEL 1,1nn 31 08 95996 2 389 48 5488 3,629 40 170TT 8484 1,429 59 36820
5,547 52 1,91791
10752 5,17580
47544
13788 364 28 200 52
109 76 2 171 22
12208
3,956 84 5 363 21

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "8"

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WARREN, CATHERINE WASHINGTON, Cl.AUDIA WASHINGTOO RANDELL WATKINS, PALUNE R WHIPPLE, QUEEN ELIZABETH WHITAKER, CAROLYN VEASLEY WIWAMS GERTRUDE WOLF, PATRICIA J
Accrual> June 30, 2001 June 30, 2002

TID--E CATEGORY
Psych-Ed Parapro!Tacher Aide Psych-Ed Pa.raproITeacher Aide Psych-Ed Parapro/THcher Alde Psycho-E.ducatlOl"lal Teacher Subsbtute Teacher Support Serv Secretary/Clerk Substltul:e Teach er Director of Psycho-Ed Prog

SALARIES

$

1343790

11,929 27

13,745 20

4173794 $

2 941 25

32,083 64

66950

57 756 96

$ 1,668,591 20 $

-13,010 26 21 138 9l

TRAVEL
28670 235 64 2 454 62 38,932 86 191 80

$ 1 676 719 84 $

39 124 86

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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. 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8664-00-01 FS-8664-01-01

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-8664-01-01

The management of a General Fixed Assets Account Group 1s not an accessible accounting procedure at the present time due to this function being inoperative in our accounting system that 1s provided and maintained 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 conforrmty with Generally Accepted Accounting Principles However, Oconee Regional Educational Service Agency (RESA) does have an inventory procedure in place to be accountable for all equipment owned by the Agency which includes date acquired, acqu1s1t1on cost, location, and descnpt1on

Date of Implementation Upon receipt of an update to the PC Genesis accounting software maintained by GDOE and/or the acqu1srt1on of a new accounting software package

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SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2002
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CAPITAL ASSETS Failure to Maintain Capital Assets Finding Control Number FS-8664-02-01 The Oconee Regional Educational Service Agency did not maintain capital assets wrthm the formal accounting records This cond1t1on results m the financial statements of the Agency being incomplete and not m accordance wrth generally accepted accounting pnnc1ples Appropnate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of capital assets The records should include an inventory of capital assets owned by the Agency and should include, but may not be hm1ted to, date acquired, acquIsItIon cost, estimated replacement cost, location and description Detailed records should be maintained of all add1t1ons and deletions to capital assets
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