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

' OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY
MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES-BUDGET AND ACTUAL

1

B SCHEDULE OF SALARIES AND TRAVEL

2

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street, SW, Sune 214

w. RlSSFI I

HINTON

S1 ATL AL"DITOR

14fl4Jti~t,..:!J~4

Atlanta. Georgia 303 34-8400

January 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 Okefenokee 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 Fmanc,al 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, 2002, we have performed certain audit procedures at the Okefenokee Regional Educational Service Agency Accordingly, the financial statements and compliance actIvIbes of the Okefenokee 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 Aud It Act Amendments of 1996
This Management Report contains information perunent to the financial and compliance actIvItIes of the Okefenokee Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular informabon 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,

RWHJbw

SELECTED FINANCIAL INFORMATION

OKEFENOKEE 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
State Funds Federal Funds Other Funds
Total Revenues
EXPEND\TURES
Current Instruction Support Services Pupil Services Improvement of lnstruc:llonal Services General Admm1strabon School Adm1mstrabon Business Admm1strabon Maintenance and Operabon of Plant Central Support Services Other Support Serv,ces
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1. 2001
AdJUStrnents

BUDGET

ACTUAL

$ 2,114,16500 $ 2,032,840 93

340,175 00

467,372 02

368,675 00

453 995 53

$ 2,823,015 00 $ 2,954,208 48

$

882,004 00 $

886,757 42

393,475 00 969,912 00 171,531 00
21,572 00 243,711 00 160,810 00
30 000 00

408,865 69 974,773 61 166,686 93
22,643 02 246,703 53 165,424 57
1,067 00 11,877 12

$ 2,873,015 00 S 2 884 798 89

$

-50,000 00 $

69,409 59

1,007,965 27

1,007,965 27

5 27

FUND BALANCE JUNE 30. 2002

$

957 970 54 $=~1,_0~7.;.7,;;;3~74===86=

SUMMARY OF FUND BALANCE
Reserved lnventones
Unreserved Designated for Self-Insurance Program Un designated

$

64,066 31

16 367 34 996,941 21

=~, s

,.0~11;..;..;;;3.;.14=86=

. 1

OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

EXHIBIT "B"

NAME
ADAMSON. REBECCA C ALLEN. R KAY ALLS. ANGELIA L BAXLEY, DEBORAH M BERRYHILL, DONALD L BOOKOUT. CYNTHIA L BRANTLEY. PEGGY CADE, TAMMY CARTER. WILLENE CARTWRIGHT. NAOMI COLEMAN, SHARON M COLLINS, IRIS R CORBITT, MARGARET J DAVIS, KERRA 0 DOWLING, PHILLIP BLAKE DRAIN. CAROLE ECHOLS, GAYLIA EDWARDS, LATASHA S ELBRINK. LARRY C ELLIS, AMYE FLETCHER, BETHANY A FLUKER, CAROLYN FOWLER, WANDA J GOURLEY, KELLI C HARDEN, BOBBIE D HARPER, JENNIFER S HENDRIX. WILLIAM S HENDRY, MARGIE P HERRIN, JANET HERRIN. JR URICE HOLDER, W KENNETH JAMES, MARY LANE D KELLER, SUSAN T KING, MARY K KING, TAMMY LEE. MARVIN R LEWIS, MARGARET C LOGAN, DEBRA L LUCAS, JUDY D MANSFIELD. BRENDAL MATHIS, NEDRA MATTSON, ELIZABETH J MCDANIEL, ARLENE MCRAE, TRINA D MERRITT, PATRICIA A MOONEYHAN. MARKE PACK, TERESA C PADGETT. KAREN R

TITLE CATEGORY

SALARIES

TRAVEL

Support Serv Secretary/Clerk $ Instructional Supervisor Substitute Teacher General Admin Secretary/Clerk Instructional Supervisor Substitute Teacher lnstrucllonal Supervisor Psycho-EducallonalTeacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Instructional Supervisor Finance/Business Service Mgr Business Serv Secretary/Clerk Psycho-Ed Social Worker Maintenance Personnel Psych-Ed Parapro/Teacher Aide Psycho-EducatJonalTeacher Substitute Teacher lnstrucllonal Supervisor Psycho-Educational Teacher Subslltute Teacher Director of GLRS Teacher Support Specialist Psycho-Educational Teacher Substitute Teacher Subslltute Teacher Custodial Personnel Instructional Supervisor Psycho-Educa~onalTeacher Psycho-EducallonalTeacher Psycho-Educallonal Teacher Teacher Support Specialist Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Teacher Maintenance Personnel Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed Social Worker Psych-Ed Parapro/Teacher Aide Substitute Teacher Psych-Ed Parapro/T eacher Aide Substitute Teacher lnstruc!Jonal Supervisor RESA Director Subs!Jtute Teacher

24.037 85 68,326 80 $
42 00 10.460 78 4,738 00
444 00 11,000 00 41,21602 13,656 00
126 00 67,011 48 59,064 60 25,842 68 46,973 21 26,284 31 12.388 80 42.693 00
33 50 6,650 00 33.186 32
151 00 66,958 60 63,378 51 27,140 60
4.050 15 4,768 00 14,970 91 60,718 80 38,900 16 43 689 73 34.197 12 64,267 16 12.230 52 8,687 00
414 00 32,898 64 15.41743 48.939 36
1,180 00 9.463 47 33.444 44 11,99760
42 00 11.997 60
151 00 51,364 07 95,443 56
33 50

6.713 24
272 44 343 84
16 80
2,709 14 1,350 51
933 80 979 72
197 96 208 04 3,872 15 2,875 99 219 16
259 28 2,321 42
201 08 225 12 166 90 4,034 75
969 92
70 84 2,348 78 4 771 36

-2 -

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

EXHIBIT s

NAME

TITLE CATEGORY

SALARIES

TRAVEL

PERRITT, RITA D PHARMES, ELAINE PHILLIPS, MELINDA B PICKNEY, NORMAN RITCH, TRACI F RIVENBARK. WILLIAM H JR ROBBINS, DANA A ROGERS. JACK ROWELL, CAROLINE SELF, MICHAEL R SELF, TEKEMA SLOAN, SUSAN SMITH, CARASTINE SMITH, CLAIRE M SNYDER. ROBYN STEWART, BETTY SULLIVAN, LINDA L TAYLOR, REBECCA H TAYLOR, ROXIE THIGPEN, JAMES A THOMAS, JEANNIE C TILLMAN, WILLIAM TURNER, DONNA L WAGGONER, BONNIE L WALKER, JERAD B WALKER, JULIANNA V WALSH, DEBBIE D WASHINGTON, ROMONA A WILLIAMS, LAVON WILLINGHAM, MARY WILSON, LINDA P

Psycho-Educabonal Teacher Psych-Ed Para pro/Teacher Aide Psycho-Educat1onal Teacher Substrtute Teacher Psycho-Ed Social Worker Director of Psycho-Ed Prag Psycho-Ed School Psychologist Substrtute Teacher Psych-Ed Para pro/Teacher Aide Director of Psycho-Ed Prag Substitute Teacher Substitute Teacher Substitute Teacher Youth Apprent1cesh1p Director Substitute Teacher Substitute Teacher Psycho-Educational Teacher Business Serv Secretary/Clerk Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educat1onal Teacher Maintenance Personnel Psycho-Educational Teacher Substitute Teacher Maintenance Personnel Substitute Teacher Psych-Ed Parapro/Teacher Aide Director of Child Serve Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher

27,205 42 13,01040 44,325 20
545 00 27,887 02
5,958 90 57,790 26
126 00 13,19040 78,050 50
114 00 184 75 741 82 64.821 38
96 50 7,182 00 29,199 44 25,103 64
36 00 11,453 33
7,865 16 31,661 44 48.939 36
302 00 1,176 88
145 50 13,106 40
5,029 65 138 50
14.274 59 176 00

s 1,780,907 72 $

244 72 653 56 2,091 69 1,506 84 3,393 70
146 72 185 76
44,285 23

Accruals June 30, 2001 June 30, 2002

-147.027 11 151 273 15

$ 1 785,153 76 S 44,285 23

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