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-