STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004
OKEFENOKEE 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 BALANCE
GOVERNMENTAL FUND
2
C SCHEDULE OF SALARIES AND TRAVEL
3
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214
w. RUSSELL
HINTON
STATE AUDITOR (404) 656-2174
Atlanta, Georgia 30334-8400
February 4, 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 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 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 Okefenokee Regional Educational Service Agency. Accordingly, the financial statements and compliance activities 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 Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Okefenokee 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,
w.~
RWH:ya
SELECTED FINANCIAL INFORMATION
OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004
EXHIBIT"A"
ASSETS
Cash and Cash Equivalents Other Receivables Intergovernmental Receivables Inventories Prepaid Items
Total Assets
LIABILITIES 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
$
1,365,110.20
500.34
107,943.25
28,933.21
9,171.00
$
1,511,658.00
$
70,734.25
205,574.76
$
276,309.01
$
28,933.21
1,206,415.78
$
1,235,348.99
$ =====1=,5=1=1=,6=5=8=.0=0=
-1-
OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY
EXHIBIT "B"
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND
YEAR ENDED JUNE 30, 2004
REVENUES
Grants from Department of Education Intergovernmental - Federal Sales and Services Interest and Other Investment Income Contributions and Donations Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1
$
1,986,851.00
707,175.00
39,532.50
5,792.20
10,205.00
900,624.87
$
3,650, 180.57
3,543,302.13
$
106,878.44
1,128,470.55
FUND BALANCE - JUNE 30
$====1,2=3=5=,3=48==99=
-2-
OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2004
EXHIBIT"C"
NAME
ADAMSON.LANCE ADAMSON.REBECCA C ALEXANDER.TABITHA ALLEN,R KAY ANDERSON.JOHN D ANDERSON.WILLIAM L BAXLEY.DEBORAH M BENEFIELD,ISAAC BERRYHILL.DONALD L BOOKOUT.CYNTHIA L BRANTLEY.PEGGY CADE.TAMMY COLEMAN.SHARON M COLLINS.IRIS R CONNOR.STACEY F CORBITT,IVIARGARET J DAVIS,KERRA 0 DIBIASE-FOWLER.WANDA J DOWLING.PHILLIP BLAKE DRAIN,CAROLE ECHOLS,GAYLIA ELLIS.AMYE FLUKER.CAROLYN GIDDENS.DEBRA S GREEN,LATRESA GREENE.LINDA HALL.BERNICE HARDEN.BOBBIE D HENDRIX.WILLIAMS HENDRY,IVIARGIE P HERRIN,JANET HESTER,LYDIA HIGGS.ALICIA HOLDER,W KENNETH HOUSEAL,NATHANIEL IRVIN,RYLENE JAMES,IVIARY LANE D JONES.ROBIN KING,IVIARY K KING.TAMMY LEE,IVIARVIN R LEWIS,IVIARGARET C LOGAN,DEBRA L LUCAS.JUDY D MANSFIELD.BRENDAL MATTSON.ELIZABETH J MCCLELLAN.ROYE MCRAE.TRINA D
TITLE CATEGORY
Substitute Teacher
$
Support Serv Secretary/Clerk
Psych-Ed Parapro/Teacher Aide
Instructional Supervisor
Substitute Teacher
Psycho-Educational Teacher
General Adm in Secretary/Clerk
Psych-Ed Parapro/Teacher Aide
Instructional Supervisor
Substitute Teacher
Instructional Supervisor
Psycho-Educational Teacher
Instructional Supervisor
Finance/Business Service IVlgr
Psycho-Educational Teacher
Business Serv Secretary/Clerk
Psycho-Ed Social Worker
Teacher Support Specialist
Maintenance Personnel
Psych-Ed Parapro/Teacher Aide
Psycho-Educational Teacher
Psycho-Educational Teacher
Director of GLRS
Substitute Teacher
Substitute Teacher
Substitute Teacher
Substitute Teacher
Psycho-Ed School Sec/Clerk
Custodial Personnel
Instructional Supervisor
Psycho-Educational Teacher
Substitute Teacher
Substitute Teacher
Psycho-Educational Teacher
Substitute Teacher
Substitute Teacher
Teacher Support Specialist
Substitute Teacher
Psych-Ed Parapro/Teacher Aide
Substitute Teacher
Maintenance Personnel
Psycho-Ed School Sec/Clerk
Psycho-Educational Teacher
Substitute Teacher
Psych-Ed Parapro/Teacher Aide
Psych-Ed Parapro/Teacher Aide
Maintenance Personnel
Psych-Ed Parapro/Teacher Aide
SALARIES
33.50 24,968.04 10,222.20$ 70,639.56
657.50 36,292.88 15,133.50
5,140.78 7,632.00
168.00 9,900.00 46,219.70 66,565.48 60,984.96 25,818.05 26,037.26 56,068.70 66,247.48 27,888.96 12,998.40 44,334.96 36,961.52 67,653.96
100.00 168.50
84.00 42.00 7,925.38 15,113.04 62,973.96 42,831.46 2,981.50 33.50 38,973.32 81.50 293.50 66,247.48 10,065.30 12,187.20 410.75 33,231.96 16,588.32 50,835.00 1,534.00 12,465.88 12,580.80 1,272.24 16,539.90
TRAVEL
266.98 5,101.59
496.16 329.55 184.10 2,685.73 802.28
1,032.36 3,987.93
145.32
7,324.81
284.48 1,930.82
508.15 342.74
2,974.48
40.00 70.00
109.20
-3-
OKEFENOKEE REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004
EXHIBIT"C"
NAME
MOONEYHAN,MARK E PACK,TERESA C PERRITT,GINA ROBYN PERRITT.RITA D PHARMES.ELAINE PHILLIPS,MELINDA B REESE,BETTYE W RITCH,TRACI F ROBBINS,DANAA ROWELL.BETTY A ROWELL,CAROLINE SELF.MICHAEL R SMART,PAMELA W SMITH,CARASTINE SMITH,CLAIRE M STEWART,BETTY TAYLOR,REBECCA H THIGPEN,JAMES A TILLMAN,WILLIAM TURNER.DONNA L URSREY,NANCY WAGGONER,BONNIE WALSH,DEBBIE D WILLIAMS,LAVON
Accruals June 30, 2003 June 30, 2004
TITLE CATEGORY
SALARIES
Instructional Supervisor
$
RESA Director
Substitute Teacher
Psycho-Educational Teacher
Psych-Ed Parapro/Teacher Aide
Psycho-Educational Teacher
Substitute Teacher
Psycho-Ed Social Worker
Psycho-Ed School Psychologist
Substitute Teacher
Psych-Ed Parapro/Teacher Aide
Director of Psycho-Ed Prag
Psycho-Educational Teacher
Substitute Teacher
Youth Apprenticeship Director
Substitute Teacher
Business Serv Secretary/Clerk
Psych-Ed Parapro/Teacher Aide
IVlaintenance Personnel
Psycho-Educational Teacher
Instructional Supervisor
Substitute Teacher
Psych-Ed Parapro/Teacher Aide
Substitute Teacher
58,751.13$ 97,769.16
1,440.50 36,291.42 13,651.20 47,379.16
83.50 28,950.00 61,352.37
3,610.75 14,095.20 83,969.16 27,407.18 12,715.82 67,378.02
33.50 26,399.70
5,959.72 32,148.96 50,835.00 25,762.51
8,959.26 13,722.00 12,245.73
$ 1,855,005.33 $
TRAVEL 2,011.58 3,968.41
43.68 528.36 947.28 1,979.59 4,330.99
159.28 1,146.87
43,732.72
-153,544.58 158,253.71
$ 1,859,714.46$
43,732.72
-4-