Management report, Oconee Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT OCONEE REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A BALANCE SHEET

GOVERNMENTAL FUND

1

B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES

GOVERNMENTAL FUND

2

C SCHEDULE OF SALARIES AND TRAVEL

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

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

Atlanta, Georgia 30334-8400

February 8, 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 Oconee 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 Oconee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Oconee 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 Oconee 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,

Russell W. Hinton State Auditor

RWH:pjm

SELECTED FINANCIAL INFORMATION

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT"A"

ASSETS Cash and Cash Equivalents Other Receivables Inventories
Total Assets
LIABILmES AND FUND BALANCES Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Total Liabilities Fund Balance: Reserved for Inventories Unreserved, Undesignated Total Fund Balance
Total Liabilities and Fund Balance

$

459,387.24

108,899.71

102,391.35

$

670,678.30

$

23,192.18

10,475.26

$

33,667.44

$

102,391.35

534,619.51

$

637,010.86

$

670,678.30

-1-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT"B"

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUND

YEAR ENDED JUNE 30, 2004

REVENUES
Grants from Department of Education Intergovernmental - Federal Intergovernmental - other Sales and Services Interest and Other Investment Income Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under} Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$

1,618,845.00

388,482.80

147,363.41

291,524.57

1,953.09

627,151.23

$

3,075,320.10

3,189,406.75

$

-114,086.65

751,097.51

$

637,010.86

-2-

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ALGARIN.THOMAS R ALLEN.MELISSA R AMMONS-WARREN.REBECCA BARNES.DONNA D BECK,MARILYN S BLOUNT,LEE ANN SPEIGNER BRANTLEY,DOROTHY JEAN BRINSON.FRIEDA P BRINSON.MELISSA C BRUNDAGE,CATRESHIA CAINE CARNAHAN.BETTE H CARRIERE.LINDA G CLARK.SUSAN S COLEMAN.AMY J COLLINS.CLAUDIA B CUMMINGS.EARTHA T DAVIS,ERIN M DAVIS.SHERYL A DEADWYLER.ASHLEY TRUESDA DUNN.MATTHEW JASON DURDEN.CAROLYN A DURDEN,JOSH A EDWARDS.MYRTICE FEARS,LOUISE D FORD.CLAIRE M HALL.ALEXIS HANCOCK.PAMELA J HARDIE.DEBORAH S HARRISON.THOMAS BJR HATCHELL,ANN J HICKS.GENEVA 0 HUMPHREY.HUGH DUANNE HUNTER.ROBIN LEIGH JANES.DOROTHY S JOHNSON,DIXIE MELODY JOHNSON.SHARON L JOINER.LINDA B KASPER,VIRGINIA M LANIER,KEITH A LINDSEY.VICKIE T MAHONEY.CATHLEEN A MARTIN,MARY S MASON,PAMELA L MCDOWELL,FELICA MEDLEY,DONALD R MEHLER.JASON J MORGAN.PAMELA ODUM MORRISON,R KEITH MOSLEY.ANNIE J

Public Relations Personnel

$

IS Personnel - Other Support

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Instructional Supervisor

Psycho-Educational Teacher

Substitute Teacher

Finance/Business Personnel

Occupational Therapist (OT)

Psycho-Ed Social Worker

Psycho-Educational Teacher

Psycho-Educational Teacher

School Improvement Specialist

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Finance/Business Personnel

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

IS Personnel - Maintenance

Substitute Teacher

Substitute Teacher

Audiologist

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Instructional Supervisor

Instructional Supervisor

Substitute Teacher

Maintenance Personnel

Psych-Ed Parapro/Teacher Aide

Psycho-Ed School Sec/Clerk

Psycho-Ed School Sec/Clerk

Psych-Ed Parapro/Teacher Aide

Support Serv Secretary/Clerk

School Improvement Specialist

Substitute Teacher

Instructional Supervisor

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

Occupational Therapist (OT)

Substitute Teacher

Maintenance Personnel

Physical Therapist (PT)

Psycho-Ed School Sec/Clerk

Occupational Therapist (OT)

Psych-Ed Parapro/Teacher Aide

38,066.49 36,248.04 $ 27,667.50 12,679.00 31,802.04 31,055.44 2,762.50 44,634.00 33,750.00 37,234.64 45,097.34 42,773.64 78,000.00 18,636.00 12,969.54 29,625.96 28,077.65 38,300.48
5,830.00 11,534.52 13,470.34 12,004.92
7,413.25 1,150.00 47,245.00 35,609.39 7,229.96 13,142.04 6,148.34 45,584.77 1,007.50 36,248.04 26,099.55 25,736.04 18,684.00 12,062.94 30,515.04 69,797.04 5,359.25 32,112.10 37,125.00 11,282.00 7,500.00
183.75 45,281.04 35,105.95 17,612.04 53,091.37 24,689.04

259.56 46.76 590.80 137.00 321.56 397.98 1,525.72 102.08 3,087.02 316.40
118.00 198.46
1,656.42
387.96
2,066.67
1,646.68 332.04 262.41
3,596.68 2,931.85
66.64
36.96
546.61 644.56

-3 -

OCONEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
MOSS.SARAH J ODOM.ALEXANDER OLIVER.JANE L OWEN.ALICE I PROSSER.DAN RAY,MARYAD REEVES.DENISE R ROBINSON.AMANDA H RUTLEDGE,CYNTHIA T SKAGGS.LOUISE W SMITH.CAROL SPIVEY.DARREN J SPRAYBERRY.ANITA C STRICKLAND.MICHAEL C SWINT.MARION TALCOTT.AMIE MCSWAIN THOMPSON.CRYSTAL F TICHENOR,CAYLEN A TOOLE.AMBER DELYNN VINSON.PAULA B WALKER.MARY W WARREN.CATHERINE WASHINGTON.RANDELL MAURI WATKINS.PAULINE R WHITAKER.CAROLYN VEASLEY WOLF.PATRICIA J
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY

SALARIES

TRAVEL

Psych-Ed Parapro/Teacher Aide $ Custodial Personnel Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Warehouseman Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed Social Worker Planning/Evaluation Personnel Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Instructional Supervisor Psycho-Educational Teacher Warehouseman Physical Therapist (PT) Substitute Teacher Instructional Supervisor Occupational Therapist (OT) Occupational Therapist (OT) School Improvement Specialist Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Support Serv Secretary/Clerk Director of Psycho-Ed Prog

15,360.00 18,067.20 $ 12,389.04 42,130.00 22,920.00 6,616.84 10,953.50 27,658.77 41,720.00 51,487.08
1,516.00 24,436.06
5,028.73 4,442.94 16,707.00 6,798.26
97.50 70,260.96 44,058.94 13,215.60 14,282.02 12,376.24 14,699.20 44,284.18 35,297.04 62,325.00

17.64 18.48
97.16 2,878.60
58.24
2,316.97 131.88 202.89 36.96
1,988.18

$ 1,904,362.58 $ 29,023.82

-18,950.70 10,475.26

$ 1,895,887.14 $ 29,023.82

-4-