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-