', ""~'! ' '' 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, KATHEd 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 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 -3- 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 - I- 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 I