Management report, Pioneer Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001

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MANAGEMENT REPORT
PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001

Russell W. Hinton State Auditor



PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLEOFCONTENTS-

LETTER OF TRANSMmAL
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
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL

Page
.1 2 3 4 5

SECTIONll

AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

S

Y SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

RUSSELL W. HINTON
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Strcet. S.w.. Suite 214 Atlanta. Gcorgia 30334-X400
November 13,2001

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Pioneer Regional Educational Service Agency Board of Control

Ladies and Gentlemen:

As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, 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, 2001. 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 Pioneer Regional Educational Service Agency and members ofthe Board and is not intended to be and shpu1d not be used by anyone other than these specified parties.

Respectfully submitted,

~~



RWH:gp

Ru ell W. Hinton State Auditor

,
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 FUNDS
YEAR ENDED JUNE 30, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES
State Funds Federal Funds Other Funds
Total Revenues

$ 1,063,509.00 $
897,746.00

1,260,642.97 8,629.58
1,651,024.46

$ 1,961,255.00 $ 2,920,297.01

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 Enterprise Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES}

$ 493,424.00 $ 600,966.64

370,887.34

1,216,541.18

211,338.00 154,753.00 46,250.00

231,885.77 241,423.66
53,650.09

94,003.00 189,385.00 245,374.00

107,282.38 270,470.64 369,861.68

$ 1,805,414.34 $ 3,092,082.04

$ 155,840.66 $ -171,785.03

Other Sources Other Uses
Total Other Financing Sources (Uses)

$ _~-3~,::::;84~3~.8~8 $ _~-3~,::::;84~3~.8~8

Excess of Revenues and Other Financing Sources
over (under) Expenditures and Other Financing Uses $ 155,840.66 $ -175,628.91

FUND BALANCE JULY 1, 2000

187,590.64

378,101.84

Adjustments

263.42

FUND BALANCE JUNE 30, 2001

$ 343,694.72 $ _...:2;:;:0~2,472.93

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,106,345.00 $ 2,098,515.19
1,377,609.00 1,358,265.45 1,716,732.00 1,836,539.84
$ 5,200,686.00 $ 5,293,320.48

$ 2,679,537.59 $ 2,814,446.93

344,038.00 923,149.26
1,200.00 128,419.00 824,003.00 102,220.00
1,201.00

337,664.35 854,990.24
133,729.79 916,882.95
61,657.99 70.00

61,000.00

$ 5,064,767.85 $ 5,119,442.25 $ 135,918.15 $ 173,878.23

$

3,843.88

$ _~3,:::::;84~3~.8~8

$ 135,918.15 $ 177,722.11

249,304.17

448,259.01

21,745.13

$ _ _4,;,;;0;,;;;,6,967.45" 625,981.12

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories Prepaid Items
Unreserved Undesignated

$

3,542.13

20,582.00

74,655.27

$

98,779.40

103,693.53

$ 202,472.93
-1-

$ 571,109.45 $ 571,109.45
54,871.67
$ 625,981.12

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

AGENCY/FUNDING

GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Youth Apprenticeship

CONTRACTS

Education, Georgia Department of

Elementary School Foreign Language Model Program

Georgia Institute of Technology

State Data and Research Center

Technology Training Center Contract

Technology Training Center Equipment Contract

Planning and Budget, Office of

.

Georgia Professional Standards Commission

Math and Science Contract

OTHER Education, Georgia Department of Workshop Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$ 94,482.00 $ 77,992.97
794,124.00 2,004,033.19
80,000.00
32,958.00
193,063.00 64,750.00
17,600.00
155.00
$ 1,260,642.97 $ 2,098,515.19

- 2-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001

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 Goals 2000 State and Local Education Systemic Improvement Grants Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed

GENERAL FUND

SPECIAL REVENUE
FUND

$

8,629.58

$ 146,809.02
344,530.44
100,000.00
427,905.00 118,116.23 220,904.76

$

8,629.58 $ 1,358,265.45

.



- 3-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 2001

EXHIBIT "0"

Indirect Cost

Special Revenue Fund

Interest Earned

Medicaid Reimbursement

Sales and Services

Audio Visual Repairs

Less: Cost of Goods Sold

Business Machine Repairs

Central Technology Services

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

$

17,674.45

26,967.39 $

641,217.78

12,754.73

17,735.35 -13,655.75
576.05 104,351.30 -38,819.82
17,521.43 -19,549.99
14,629.24 -2,236.10

4,096,384.41 -3,017,557.55

671,224.69 212,860.84
527.60

682,291.11 62,667.14

$ 1,651,024.46 $ 1,836,539.84


-4-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ADAMS,LYNN OSANI

Psych-Ed Paraprorreacher Aide

$

24,391.70 $

695.57

ADAMS,SHIRLEY J

Psycho-Ed Social Worker

56,220.70

1,143.72

ALLEN,BRENDA G

Business Serv Secretary/Clerk

2,190.86

ALLEY,NANCY S

Psycho-Educational Teacher

42,414.96

ARMOUR,JUDITH ANN

Finance/Business Personnel

33,243.00

369.88

BAGHOSE,JUDITH A

Psycho-Educational Teacher

46,722.96

2,459.20

BARDINELLI,BETH

Substitute Teacher

194.04

BATEY,CAROL L

Head Start Worker

933.68

BECKER,ANNA MARIE

Psych-Ed Paraprorreacher Aide

21,096.66

60.48

BELLAMY,J PAUL

Technology Director

41,281.44

2,355.66

BERGHOLM,BONNY E
BERRONG,DONNA 0

Psycho-Educational Teacher Psycho-Educational Teacher

43,983.46 4,180.26

1,517.28

BERRY,GINA 0

Psych-Ed Paraprorreacher Aide

18,000.16

221.06

BIGGERS,CHARMANE G

Support Serv Secretary/Clerk

16,555.20

BIGGS,DENNIS R

Director of School Safety

69,306.96

4,658.29

BLACK,PHILLIP L

Other Transportation

27,695.32

BOOTH,JAMES R

Psycho-Educational Teacher

38,057.50

624.69

BORDERS,DEBRA S

Psycho-Educational Teacher

31,492.96

230.55

BRISCOE,HARRIET A

Instructional Supervisor

13,002.58

BROOKS,MARC

Enterprise Technician

40,530.45

181.45

BROWN,INGE A

Psych-Ed Paraprorreacher Aide

10,642.76

BROWN,LAURA C

Director of GLRS

69,306.96

4,931.38

BRUCE,NANCY BAILEY

Psych-Ed Paraprorreacher Aide

2,170.00

BRYANT,JOHNNY LAMAR

Psycho-Educational Teacher

54,220.66

BURGER,JESSICA B

Substitute Teacher

7,735.00

CAFFREY,CAROLYN ELAINE

Psycho-Educational Teacher

29,780.00

227.33

CAGLE,TERRIE Y

Finance/Business Personnel

29,237.55

CHAMBERS,HEATHER L

Psych-Ed Paraprorreacher Aide

2,321.34

CHRISTY,KARA M COCHRAN,BONNIE L

Business Serv Secretary/Clerk Finance/Business Personnel

6,866.01 33,243.00



COLLlNS,J LAMAR

Finance/Business Personnel

43,766.44

CONYERS,ALVIN B

Psycho-Educational Teacher

36,661.00

COOK,ELIZABETH S

Psych-Ed Paraprorreacher Aide

15,498.65

29.12

CORLEY,SUE M

Head Start Worker

25,098.30

1,022.95

CRAWFORD,ANNIE MAE

Business Serv Secretary/Clerk

16,875.96

DUNN,RITA P

Teacher of Visually Impaired

32,264.62

4,098.00

DYER,GLENDA

Psych-Ed Paraprorreacher Aide

22,910.34

141.86

FARMER,HOWARD LEE

Enterprise Technician

40,588.97

121.80

FRANKS,DIANNE S

Psych-Ed Paraprorreacher Aide

20,797.02

264.04

FREEMAN,SHIRLEY A

Support Serv Secretary/Clerk

26,413.05

161.28

FULBRIGHT,JAMES R

Substitute Teacher

80.00

GERRELL,JERILYN

Psycho-Ed School Sec/Clerk

27,000.00

102.76

GOWAN,BONEL

Psych-Ed Paraprorreacher Aide

20,752.05

GRANT,JERRY A

Vocational Director (RESA)

29,955.96

2,065.65

GRIGG,CHERYL

Substitute Teacher

180.00

HARRISON,JAMES J JR

Enterprise Technician

37,737.80

39.48

HATFIELD,DONALD L

Enterprise Technician

22,145.40

HENNING,DIANA L

Psycho-Ed School Psychologist

50,508.64

2,243.20

HOBERG,JUDY G

School Improvement Specialist

73,345.83

4,412.64

HOLCOMB,JOYCE

Support Serv Secretary/Clerk

4,887.96

HOOTS,RAYMOND J

Plant Operations Director/Mgr

71,499.96

709.70

- 5-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

HOROWITZ,JOEL M

Psycho-Educational Teacher

$

7,958.40 $

19.60

HULSEY,CURTIS

Warehouseman

30,448.58

HUMPHRIES,SHERRY L

Head Start Worker

16,414.42

HUNTER,MARLENE

Psycho-Ed School Sec/Clerk

31,335.00

152.27

HYDE,CYNTHIA B

Teacher of Visually Impaired

52,365.72

5,450.10

JACKSON,DOUG

Psych-Ed ParaprolTeacher Aide

20,355.80

JACKSON,TIFFANY S

Psych-Ed ParaprolTeacher Aide

15,768.00

JOHNSON,CHERYL

Substitute Teacher

202.00

JOINER,MELINDA S

Psycho-Educational Teacher

11,205.18

JONES,ANGELA CHARLENE

Psycho-Educational Teacher

33,907.44

29.12

KIMSEY,JAMES H

Youth Apprenticeship Director

30,886.64

2,872.63

KINSEY,BUFORD 0

Other Transportation

38,105.99

KRAUSE,BOBBIE L

Even Start Director

69,306.96

5,870.16

KROMELlS,STEPHANIE

Teacher of Visually Impaired

42,325.80

3,697.83

LEVERETTE,JAMES R

Psych-Ed ParaprolTeacher Aide

3,156.32

33.60

LEWALLEN,MARSHA

Technology Director

10,433.77

L1POLD,MARTHA H

Technology Specialist

56,455.92

2,111.78

L1TTLE,SILAS J

Substitute Teacher

51.00

MAGANA,SONIA B

Head Start Worker

16,666.70

990.19

MASON,ROBERT K

Psycho-Educational Teacher

32,857.50

MAXWELL,THERESA S

Psycho-Educational Teacher

45,520.64

664.71

MCCLEARY,SHEILA J

Psycho-Educational Teacher

43,080.96

232.96

MCCONNELL,VICKIE C

General Admin Secretary/Clerk

25,367.03

MCDOWELL,MICHAEL C

Plant Operations Director/Mgr

68,307.00

5,500.72

MCGHEE,GILBRETTA S

Finance/Business Personnel

45,516.96

MERRITT,TONNIE C

Psych-Ed ParaprolTeacher Aide

14,502.36

MILLER,DONNA K

Psycho-Educational Teacher

5,295.00

MOFFETT,MALVINA

Psycho-Educational Teacher

39,153.86

2,120.60

MOFFETT,WAYNE NEAVE,SHELIA

Director of Psycho-Ed Prog Psycho-Educational Teacher

83,555.04 54,220.66

5,398.74



NESBITT-ROPER,THERESA A

Psycho-Educational Teacher

6,672.50

NEWSOME,STACI

Finance/Business Service Mgr

45,000.00

881.64

NICHOLS,WILLARD M

Enterprise Tech Coordinator

60,243.77

102.76

NORRELL,EDITH

Substitute Teacher

1,815.00

NUNLEY,ROBBIE B

Head Start Worker

8,333.30

1,207.00

OKEEFE,KATHLEEN H

Instructional Supervisor

81,145.32

3,252.15

OSANI,MATTHEW

Substitute Teacher

255.00

OWENS,JOY M

Psych-Ed ParaprolTeacher Aide

9,088.60

195.44

PALMER,BARBARA G

Support Serv Secretary/Clerk

27,000.00

39.20

PALMER,DANNY

Warehouseman

37,398.75

PALMER,DARREN J

Warehouseman

33,068.15

PARKER,SUSAN C

Director of Child Serve

5,115.24

PIERCE,ESTELEE S

Substitute Teacher

65.00

POOLE,CYNTHIA L

Physical Therapist (PT)

50,051.56

1,336.72

PORTER-WHITMIRE,DERRICK

Psycho-Ed Spec Ed Specialist

59,820.70

5,044.94

PRICE,STELLA W

Head Start Worker

3,862.22

PRIVETTE,PAMELA S

Substitute Teacher

45.00

QUINTERO,SHARON

Instructional Supervisor

54,563.99

1,968.87

REICHERT,STACEY K

Head Start Worker

25,731.45

1,031.38

REYNOLDS,CONICE MARIE

Psych-Ed ParaprolTeacher Aide

14,964.06

275.50

ROGERS,CARL

Warehouseman

36,946.56

- 6-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

RUMPH,LUANIA A

Substitute Teacher

$

97.02

SANFILlPPO,JUDITH W

Occupational Therapist (OT)

32,489.76 $

1,242.52

SANTOYO,GABRIELA

Head Start Worker

1,176.00

SARVIS,DENNIS P II

Psych-Ed ParaprofTeacher Aide

11,548.19

SAUNDERS,ANNE H

RESA Director

96,819.96

3,199.40

SHANNON-WILEY,JULIA

Psych-Ed ParaprofTeacher Aide

18,905.36

SHIRLEY,JAMES MICHAEL

Instructional Supervisor

42,510.47

3,415.22

SIMMONS,CHRISTY J

Psych-Ed ParaprofTeacher Aide

9,506.17

SLONE,ANNE

Psych-Ed ParaprofTeacher Aide

21,492.46

SMITH,PAMELA W

Psycho-Ed Social Worker

53,051.54

1,166.89

SOSBY,BARBARA L

Psych-Ed ParaprofTeacher Aide

15,073.50

162.94

SPERIN,WILLIAM R

Technology Specialist

60,139.08

2,006.28

SPOON,MARY M

Psycho-Educational Teacher

39,153.86

SPRAYBERRY,GREG L

Enterprise Technician

41,934.24

2,026.33

STANCIL, RUSSELL

Other Transportation

36,614.62

STOCKTON,SUZANNE

Speech-Language Pathologist

8,203.50

STOKES,GERALD G

Psycho-Educational Teacher

5,697.50

STOVER,STAN

Psycho-Ed Spec Ed Specialist

68,765.04

3,154.24

STRAIT,RAMONA B

Interpreter

42,474.24

3,047.48

STUDEBAKER,PRISCILLA

Psych-Ed ParaprofTeacher Aide

20,866.70

TABOR,MARVIN T

Substitute Teacher

50.00

TAYLOR,L1SA A

Psycho-Educational Teacher

41,913.30

THOMAS,C RONALD

Other Transportation

37,705.87

THOMAS,CAROLE L

Support Serv Secretary/Clerk

27,810.00

532.00

THOMASON,TERESIA G

Teacher of Visually Impaired

48,500.91

3,577.69

TRUEBLOOD,KATHLEEN

Substitute Teacher

4,590.00

VANDIVER,JENNIFER

Enterprise Clerk

26,012.04

WATKINS,KENNETH H

Instructional Supervisor

61,134.60

2,978.69

WEBB,SANFORD KEVIN WHITLOCK,BOBBY S

Substitute Teacher Youth Apprenticeship Director

1,891.89 25,452.85

2,664.96



WILLS,KATHRYN P

Head Start Worker

47,881.01

1,841.83

WINDHAM,SHERYL

Teacher of Visually Impaired

4,511.93

WINKLER, MARGIE

Psycho-Educational Teacher

54,307.76

416.44

WRIGHT,PHILIP R

Director of GLRS

36,840.11

1,450.24

WRIGHT,SONYA M

Psycho-Educational Teacher

5,046.78

WRIGHT,YONAH SEWELL

Psych-Ed ParaprofTeacher Aide

20,000.16

YORK,BEATRICE C

Business Serv Secretary/Clerk

23,291.04

Accruals June 30, 2000 June 30, 2001

$ 4,035,358.36 $
-294,119.33 292,566.35

118,452.78

$ 4,033,805.38 $ 118,452.78

-7-

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


PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE .
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2001

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8544-99-0 1 FS-8544-00-0 1

Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented