MANAGEMENT REPORT PIONEER REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF TIIE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY
MANAGEMENT REPORT
- TABLE OF CONrENfS -

LETTER OF TRANSMITIAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTIONID CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 15,1999

Honorable Roy E. Barnes, Governor Members of the General Assembly ofGeorgia Members of the State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30,1999, we have performed certain audit procedures at the Pioneer Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Pioneer Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Pioneer Regional Educational Service Agency as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table ofContents.
This report is intended solely for the information and use ofmanagement ofthe Pioneer Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~W.~ Russell W. Hinton State Auditor
RWH:jb

SECTION I SELECTED FINANCIAL INFORMATION

PIONEER REGIONAl. EDUCATIONAL SERVICE AGENcy COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BAlANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNPS
YEAR ENDED JUNE 30 1999

EXHIBIT "A"

GENERA!. FUND

BUDGET

ACTUAl.

~

Slate Funds Federal Funds Other Funds

$ 1,140,885.00 934,835.00

1,236,836.95 7,000.00
1,432,595.04

Total Revenues

$ 2,075,720.00 $ 2,676,431.99

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media services General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services central Support Services Other Support services

$

471,309.00 $

503,134.19

606,312.00
215,371.00 78,005.00 43,580.00
108,921.00 436,722.00

1,184,582.21
246,151.79 76,180.99
63,761.00
120,119.22 463,658.54

Tolal Expenditures

1,958,200.00 $ 2,657,567.94

Excess of Revenues over (under) Expenditures

117,520.00 $

18,864.05

OTHER FINANCING SOURCES (USES)

Other Sources Other Uses

$

0.00 $

-1,216.68

Total Other Financing Sources (Uses)

$

0.00 $

'1,216.68

Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Ananclng Uses $

117,520.00

17,647.37

FUND BALANCE JULY 1 1998

225,984.99

349,O92.63

Adjustments

~,249.49

FUND BALANCE JUNE 30 1999

340,255.39 $ 366,740.00

SPECIAl. REVENUE FUND

BUDGET

ACTUAl.

$ 2,053,180.00 $ 2,053,180.00

1,314,969.00

1,102,871.19

1,491,797.00

1,577,336.20

$ 4,859,946.00 $ 4,733,387.39

$ 2,694,274.00

2,632,858.26

187,352.00 864,130.00
1,000.00 248,874.00 661,830.00 140,412.00
1,200.00

200,124.79 735,741.41
680.81 249,752.69 611,917.90 238,102.86

58,500.00

57,716.68

$ 4,855,372.00 $ 4,726,895.20

$

4,574.00 $

6,492.19

$

0.00 $

1,216.88

$

0.00 $

1,216.68

$

4,574.00 $

7,708.87

159,576.89

380,937.26

$

164,150.89 $

388,646.13

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories Prapaid Items
Unreserved Undeslgnated

101,021.92 107,588.07
$ 208,609.99
158,130.01

$ -1-

366?4O.00

$

284.08

359.210.40

$ 359,494.48 29.151.65

$ 388,646.13

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1999

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance PSAT Exam Regional Educational Service Agencies Regional Educational Service Agencies Annual Evaluation Coordination Severely Emotionally Disturbed Vocational Education Apprenticeship Programs Lottery Programs I:ducational Technology Centers
CONTRACTS Education, Georgia Department of Elementary School Foreign Language Model Program Provide Funding for the Operation of a Department Educational Technology Training Center Georgia State University School Interactive Distance Learning Project

GENERAL FUND

SPECIAL REVENUE
FUND

$

$

88,165,95

786,00

759,202.00

86,959.00

85,208.00

1,909,721.00

80,000.00

56,500.00

49,990.00 158,485.00
15,000.00

$

1,236,836.95 $

2,053,180.00

-2-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30 1999

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Elementary and Secondary Education Act Even Start Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Leaming Resources System Severely Emotionally Disturbed Preschool Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System Titiell Eisenhower Professional Development Stale Grants
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Elementary and Secondary Education Act Titie I - Grants to Local Educational Agencies

GENERAL FUND

SPECIAL REVENUE
FUND

$

7,000.00

$

181,501.65

292,000.00

207,026.29 160,566.26 199,915.17 33,963.19

3,435.10

19,310.00

5,153.53

$

7,000.00 $ _....:.1..:,10~2;l:,8:.:.7.:,;1'.:,;19:;.

3

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30 1999

EXHIBIT"D"

Commodity Hauling Indirect Cost
Special Revenue Fund Interest Earned Medicaid Reimbursement Sales and Services
Audio Visual Repairs Less: Cost of Goods Sold
Business Machine Repairs Less: Cost of Goods Sold
Computer Repairs Less: Cost of Goods Sold
Cooperative Purchasing Agency Less: Cost of Goods Sold
Printing Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

273,621.92

$

11,427.00

29,053.66

687,292.83

11,048.49

15,603.91 -11,199.81
1,442.54 -1,753.56 32,682.85 -30,137.98
46,473.84 -18,825.38

2,538,076.55 -2,060,530.61

367,924.57 18,093.00
284,517.57

695,202.55 110,559.20
9,358.10

$

1,432,595.04 $

1,577,336.20

-4-

rw.!E
ADAMS,LYNN OSANI ADAMS,PATSY L ADAMS,SHIRLEY J ALLEN,CINDY L ALLEY,NANCY S APPLE,ELLEN H ARMOUR,JUDITH ANN BAGHOSE,JUDITH A BALBUZE,MAUREEN BANKS,SHAlRON BATEY,CAROL L BEASLEY,ANGELA 0 BEASLEY,SHAWNTA BECKER,ANNA MARIE BENNETT,ROGER E BERGHOLM,BONNY E BERRONG,DONNA D BERRY,GINA 0 BIGGERS,CHARMANE G BLACK,RITAA BORDERS,DEBRA S BRANCH,SUSAN K BRISCOE,HARRIET A BROOKS,MARC BRYANT,JOHNNY LAMAR BRYANT,ROBIN 0 BURRELL,CHERYL B CAGLE,TERRIE Y CARTER,TERESA A CATES,CHRISTINE W CAUDELL,JEFF COCHRAN,BONNIE L COLLlNS,J LAMAR CONYERS,ALVIN B COOK,ELIZABETH S CRAIG,EDITH I CRAM,BRUCE CRAWFORD,ANNIE MAE DAVY,CHRISTOPHER S DEAN,ANDREA P DINGLER,NANCY DOCKINS,JANET DORSEY,HELEN H DORSEY,SUE S DYER,GLENDA DYER,KAY FARMER,HOWARD LEE FRANKS,DIANNE S FREEMAN,SHIRLEY A FREEMAN,SUSIE J GEE,SCOTT RILEY GEER,TINAB GERRELL,JERILYN GOODIN,DYKE MACTAVAN GOWAN,BONEL GRANT,JERRY A GREEN,CLASSIE P HAIGLER,MIRANDA HAlRNEY,PATRICIA

PIONEER REGIONAl EDUCATIONAL SERViCE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30 1999

TITLE CATEGORY
Psych-Ed Para-prolTeacher Aide ParaprofesslonalfTeacher Aide PsychD-Educational Special Edu Technology Specialist PsychD-Educational Teacher Psych-Ed Par31>roITeacher Aide Support Services Secretary/Cle PsychD-Educational Teacher PsychD-Educational Teacher Psych-Ed Para-prolTeacher Aide ParaprofesskmalfTeacherAide Psych-Ed Para-prolTeacher AIde Substitute Psych-Ed Para-prolTeacher AIde Instructional Supervisor Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Para-prolTeacher Aide Support Services Secretary/CIa Support Services Secretary/Cle PsychD-Educational Teacher Technology Specialist Instructional Supervisor Technology Specialist PsychD-Educational Teacher Substitute Psycho-Educational Teacher Support Services Secretary/Cle Psych-Ed Para-prolTeacher Aide Grades K-5 Combination Teacher Substitute Buslness Services Secretary/C1 Warehouseman Psych-Ed Para-prolTeacher Aide Psych-Ed Para-prolTeacher Aide Miscellaneous Activities Substitute Support Services SecretarylCle Substitute Substitute Substitute Substitute Support Services Secretary/Cle Support Services SecretarylCle Psych-Ed Para-prolTeacher Aide Substitute Technology Specialist Psych-Ed Para-prolTeacher Aide Support Services SecretarylCle Business Services Secretary/C1 Substitute Psycho-Educational Teacher Psycho-Educational School Sec Substitute Psych-Ed Para-prolTeacher Aide . Vocational Director Psych-Ed Para-prolTeacher Aide Substitute . Instructional Supervisor
-5-

SALARIES
21,742.96 1,124.56
52,471.14 1,n6.00
39,591.86 6,662.11 26,741.04 41,510.64 36,566.00 5,095.15 8,252.44 2,370.00
462.00 13,096.70 73,497.24 39,513.76 29,446.34 13,327.50 15,941.73 19,698.04 23,595.80 42,319.20 50,551.13 36,504.96 42,541.70
84.00 43,170.66 22,514.17 15,309.20 40,993.13
42.00 32,862.19 48,495.00 15,008.84 7,666.56 4,862.85
42.00 18,755.04
76.50 336.00 42.00 42.00 11,784.00 2,364.08 21,288.84 66.00 37,599.96 18,727.46 23,759.04 25,344.47 84.00 1,825.64 25,262.59 102.00 19,664.51 27,940.56 15,309.20
41.00 57,021.60

EXHIBIT"E"
TRAVEL 850.25
1,400.79 27.00 557.50
2,766.43 33.50
1,033.60 4,450.69 1,032.25
27.00 74.25 478.91 1,221.30 5,546.63 505.08 491.36 158.00 58.00 1,406.63
279.50 27.00 27.00 27.00
4.00
252.83 39.50 66.50 20.00
139.25
2,145.55 48.50
2,252.14

PiONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999

EXHIBIT"E"

~
HARRISON,JAMES J JR HENNING,DIANA L HIGGINS,PATRICIA 0 HOBERG,JUDY G HOLCOMB,JOYCE HOOTS,RAYMOND J HORSLEY,JUDITH W HORTON,MARTHA ELIZABETH HULSEY,CURTIS HUMPHRIES,SHERRY L HUNTER,MARLENE HYDE,CYNTHIA B JACKSON,DOUG JACKSON,TIFFANY S JOINER,MELINDA S JONES,ANGELA CHARLENE KELLEY,SHELLY KIMBRELL,ANN KIMSEY,GAIL KIMSEY,JAIME A KIMSEY,JAMES H KIMSEY,MARILYN P KINSEY,BUFORD 0 KRAUSE,BOBBIE L LANGFORD,MILDRED LEE,ASHLEY BURGESS LEWALLEN,MARSHA LOYLESS,CAROLYN R MAXWELL,THERESA SHANNON MCCLEARY,SHEILA J MCCONNELL,VICKIE C MCDOWELL,MICHAEL C MCGHEE,GILBRETTA S MCGUIRE,LINDA C MILLER,DONNA K MOFFETT,MALVINA MOFFETI,WAYNE NEAVE,SHELIA NESBITI-ROPER,THERESA A NICHOLS,WILLARD M NORRELL,EDITH PALMER,BARBARA G PALMER,DANNY PALMER,DARREN J PARKER,SUSAN C PARKS,PATRICK 0 PARTIN,LARRY A PARTIN,MELANIE L PATIERSON,GLORIANNE POOLE,CYNTHIA L PORTER-WHITMIRE,DERRICK PRICE,STELLA W REAM,CAROL MORGAN REYNOLDS,CONICE MARIE ROBINSON,JESSIE L ROGERS,CARL ROSENKRAUS,CECILA
RUCKER,QIANA RUMSEY,AMY

TITLE CATEGORY
Technology Specialist Psycho-Educational School psyc Special Education Specialist Instructional Supervisor Support Services secretary/Cle Plant Operations Director Occupational Therapist (On ParaprolessionallTeacher Aide Warehouseman ParaprofesslonallTeacher Aide Psycho-Educational School Sec Diagnostician Psych-Ed Para-prolTeacher Aide Psych-Ed Para-prolTeacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Support Services secretary/Cle Technology Specialist Substitute Psych-Ed Para-prolTeacher Aide Youth Apprenticeship Director Information Services Personnel Other Transportation Personnel Special Education Specialist Substitute Grades K-5 Combination Teacher Technology Specialist School Psychologist Psycho-Educational Teacher Psycho-Educational Teacher General Administration Secreta Infonnation Services Personnel Finance & Business Service Man Psycho-Educational School Sec Psycho-Educational Teacher Psycho-Educational Teacher Director of Psycho-educatlonal Psycho-Educational Teacher Psycho-Educational Teacher Technology Specialist Substitute Support Services Secretary/Cle Warehouseman Warehouseman Special Education Program Spec Psych-Ed Para1l"'!Teacher Aide Custodial Personnel SupportSorvices Secretary/Cle Instructional Supervisor Physical Therapist (PI)
Psycho-Educational Special Edu Grades K-5 Combination Teacher Psych-Ed Pala1J'O/Teacher Aide Psycih-Ed Para-proITeacher Aide Substitute Warehouseman Substitute Psych-Ed Para-prolTeacher Aide Subs_
-8-

SALARIES
37,599.96 $ 46,531.70 25,702.05 52,442.76
9,126.00 60,000.00 45,396.74
1,158.14 27,660.27 13,830.42 27,335.36 45,947.69 18,279.66 12,840.00 29,030.18 30,092.94
1,933.80 1,254.00
45.71 7,473.12 63,656.35 22,719.96 33,460.74 67,156.44
168.00 2,555.84 59,237.84 51,082.84 40,557.84 39,130.88 28,542.96 63,656.40 42,122.40 9,750.68 29,446.34 34,332.84 78,998.04 50,562.88 30,897.50 37,599.96 7,489.00 23,759.04 34,100.18 27,971.71 58,961.00 4,780.95 10,989.60 18,755.04 67,156.44 46,509.70 56,071.14 44,284.77 1,783.42 9,272.94 2,394.00 33,683.42
126.00 748.85 147.00

TRAVEL
175.00 2,296.19
597.44 3,817.72
37.75 1,847.75 2,294.00
21.25 384.25 3,638.04
42.00 27.00 797.16 166.50
17.75 5,768.54
992.17
7,235.14
2,535.19
1,184.75 161.25 21.00
5,450.78 19.50
187.50 2,472.50 4,502.68
42.00 229.50 463.73
57.75 20.00
3,658.82
82.50 195.25 3,619.73 1,430.75 5,169.19 2,319.87
258.75
31.50

t:!AM5
SEGERS,KATHRYN SHERIFF SHANNON-WILEY,JULIA SHOOK,SHIRLEY SIMMONS,CHRISTY J SLONE,ANNE SMITH,EVELYN H SMITH,J MARLIN SMITH,MICHELLE SMITH,PAMELA W SOSBY,BARBARA L SPENCER,MARY SPENCER,SHEILA SPERIN,WILLIAM R SPOON,MARY M STANCIL,RUSSELL STEPHENS,ANN STINESPRING,CLARE G STOCKTON,SUZANNE STOVER,STAN STRICKLAND,FAYE S STUDEBAKER,PRISCILLA TAYLOR,LISAA THOMAS,C RONALD THOMAS,CAROLE L THOMASON,TERESIA G VANDIVER,JENNIFER WATKINS,KENNETH H WEBB,DONNA WHITE,THOMAS B WILHEIT,J B WILLS,KATHRYN P WINDHAM,SHERYL WINKLER,MARGIE WRIGHT,PHILIP R WRIGHT,SONYA M WRIGHT,YONAH SEWELL YORK,BEATRICE C YOUNG,JO ELLEN
Accruals June 30, 1998 June 30, 1999

PiONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAIlEL YEAR ENDED JUNE 30 1999

EXHIBIT"E"

TITLE CATEGORY
Diagnostician Psych-Ed Pa"'1lrolTeacher Aide Substitute Psych-Ed Pa"'1lrolTeacher Aide Psych-Ed Pa"'1lrolTeacher Aide Support Services Secretary/Cle Director Substitute Psycho-Educational Special Edu Psych-Ed Pala1lro/Teacher Aide Substitute Substitute Technology Specialist Psycho-Educational Teacher Other Transportation Personnel PsychEd Para-prolTeacher Aide Physical Therapist (PT) Speech/Language Pathologist Psycho-Educational Special Edu Psych-Ed Para-prolTeacher Aide Psych-Ed Para-prolTeacher Aide Psycho-Educational Teacher Other Transportation Personnel Support Services Secretary/Cle Diagnostician Technology Specialist Infonnation Services Personnel Substitute Instructional Supervisor Substitute Grades K-5 Combination Teacher Diagnostician Psycho-Educational Teacher Dlnector of Ga. Leamlng Rasau Psycho-Educational Teacher Psych-Ed Para-prolTeacher Aide Support Services Secre1aryJCJe Psycho-Educational School Sec

SALARIES

$

8,670.75 $

15,727.06

33.00

13,578.34

17,963.59

17,819.28

90,000.00

843.80

48,230.50

8,788.00

84.00

42.00

53,563.44

34,332.84

33,369.80

2,914.66

6,188.66

38,588.70

72,922.92

5,290.31

15,913.30

36,584.34

33,590.94

21,110.04

38,474.36

22,889.04

57,021.60

42.00

3,305.12

612.00

45,045.38

51,884.08

45,063.70

67,156.44

28,675.30

16,799.42

19,898.04

3,581.69

$

3,887,804.08 $

-259,804.84 285,087.75

TRAVEL 36.00 135.75 27.00 8.00
2,621.76 1,149,97
27.00
2,380.75
3,595.75 3,217.42
149.75 399.00
76.50 3,426.55 4,460.25
819.39 3,635.08
29.00 2,994.19
84.75
121,139.94 -200.00 212.00

$

3,913,086.99

121,151.94

-7-

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCy
AUPITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30 J999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QJJESTIONEP COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8544-97-02 FS-8544-98-0 I

Further Action Not Warranted Unresolved - See Corrective ActionlResponses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8544-98-01

Due to our limited staff and the additional time to record the fixed assets, our Board of Control has decided not to pursue the recording of fixed assets on our financial statements.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND OUESTIONED COSTS YEAR ENDED llJNE 30 1999
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSfPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8544-99-01
The Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location, and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.