PIONEER 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 Waslungton Street, SW, Suite 214

RL"" 1W. ""To, SH.TE ,&.L-Orrnv 1404JM6-2l74

Atlanta, Georgia 30334-8400

February 13, 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 Pioneer Regional Educational Service Agency Board of Control
Ladies and Gentlemen
As pan 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, 2002, we have performed cer1ain audit procedures at the Pioneer Regional Educallonal
Service Agency A=rdingly, the financial statements and compliance acllvItIes of the Pioneer 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 reqwred by the Single Audit Act Amendments of 1996
This Management Report contains mformation pertinent to the financial and compliance actIvIt1es of the Pioneer Regional Educational Service Agency as of and for the year ended June 30, 2002 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

RWHJsa

SELECTED FINANCIAL INFORMATION

PIONEER REG!ONAL 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
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Adm1mstrat1on Business Adm1mstrat1on Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Enterpnse Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1. 2001
FUND BALANCE JUNE 30. 2002
SUMMARY OF FUND BALANCE
Reserved lnventones
Unreserved

BUDGET

ACTUAL

$ 3,837.606 00 $ 3,278.675 09

971.829 00

2.489.311 57

1.895. 713 00

4.270.413 34

$ 6,705.148 00 $ 10.038.400 OD

$ 1.922.992 10 $ 2.195.863 84

441.941 99 2.129.591 95
420.499 76 1,084.752 00
109.603 39 1.500 00
99.246 00
318.076 00

561.668 43 2.917, 702 72
525,973 07 1,865,450 80
210.798 88 964 90
91.290 72 652.233 03 356.144 37

$ 6.528.203 19 $ 9.378.090 76

$

176.944 81 $

660,309 24

390.627 66

828.454 05

$

567.572 47 $ 1.488.763 29

$

819.252 16

669.511 13

$ 1.488,763 29

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eIONEE[l REGIONAL EDUCATIONAl, !;lERVIQE A!:;lENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT"B'

NAME
ADAMS, ASHLEY BROOKE ADAMS. LYNN OSANI ADAMS, SHIRLEY J AKINS. ANDREW ALEWINE, KIM ALLEN. BRENDA G ALLEY. NANCY S ALONSO, HERMELINDA D ANDERSON. ANDREA ARMOUR, JUDITH ANN BAGHOSE, JUDITH A BECKER, ANNA MARIE BEDSWORTH, MARILYN C BELLAMY, J PAUL BERGHOLM, BONNY E BERRONG, DONNA D BERRY, GINA D BIGGERS, CHARMANE G BIGGS, DENNIS R BLACK, PHILLIP L BOOTH, JAMES R BORDERS. DEBRA S BROOKS, MARC BROWN, INGE A BROWN, LAURA C BRYANT, JOHNNY LAMAR BURCIAGA, ERMILA BURGER, JESSICA B BUTLER, JEFFREY A CAFFREY, CAROLYN ELAINE CAGLE, TERRIE Y CARTER. MARY JOY CHRISTOL, ANNE C CHRISTY, KARAM CLARK, DONNA G COCHRAN, BONNIE L COLLINS, J LAMAR CONYERS, ALVIN B COOK, ELIZABETH S CORLEY, SUE M CRAWFORD, ANNIE MAE CRUZ, PALEMON ROBERTO DE CONTRERAS, MARIA A DE LA CRUZ, DINA A DE MEDEIROS, AMELIA DEAL, LEONARD A DIOSDADO, VERONICA DORSEY, KEVIN DORSEY, RONDALL K DUNN.JONI DUNN, RITA P DYER.GLENDA FARMER, HOWARD LEE FRANKS. DIANE S

TITLE CATEGORY

SALARIES

TRAVEL

Psycho-EducabonalTeacher

$

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Soc,al Worker

Technology Specialist

Subs1rtute Teacher

Business Serv Secretary/Clerk

Psycho-Educational Teacher

Head Start Worker

Substitute Teacher

Finance/Business Personnel

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Family Services Coordinator

Technology Director

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Support Serv Secretary/Clerk

Instructional Supervisor

Other Transportation

Psycho-Educabonal Teacher

Psycho-Educabonal Teacher

Enterpnse Technician

Psych-Ed Parapro/Teacher Aide

Director of GLRS

Psycho-Educational Teacher

Substitute Teacher

Psycho-Educational Teacher

Other Transportatmn

Psycho-Educational Teacher

Finance/Business Personnel

Substitute Teacher

Family Services Coordinator

Busmess Serv Sec,etary/Clerk

Substitute Teacher

F1nance/Bus1ness Personnel

IS Personnel - Other Support

Psycho-Educabonal Teacher

Psych-Ed Parapro/Teacher Aide

Head Start Worker

Business Serv Secretary/Clerk

Migrant Education Recruiter

Head Start Worker

Substitute Teacher

Migrant Education Recruiter

Migrant Education Recruiter

Head Start Worker

Substitute Teacher

Warehouseman

Substrtute Teacher

Teacher of Visually Impaired

Psych-Ed Parapro/Teacher Aide

Enterpnse Technician

Psych-Ed Parapro/Teacher Aide

23.367 50 26.868 04 $ 58,402 64 17,466 66
1,554 00 23.058 37 44.092 86
5,18760 1.380 00 35,200 80 49,865 96 20,038 75 41,665 00 77,112 96 45,16766 33,362 50 19,329 80 17.819 04 72,113 04 30,726 96 49,777 30 37.992 74 42.399 84 6,700 27 77,11296 56,402 70
24 00 26,11505 14,180 70 38,131 80 31,274 04
5600 59,167 00 26,192 04
4,222 78 35,199 00 28,16496
6,223 00 13,450 20 31,134 66 12,405 96 16,431 00 14,382 81
34400 33,377 30 22,998 00
6,963 18 84000
24,617 18 50 19
33,875 08 23,885 30
3,843 09 21,858 04

811 44 933 74 89743 44926 110 20
79 80 2,960 39 2,292 52 4,724 54
449 12
133 00 5,404 84
156 12 116 00 19460 6,016 25
318 60
61 74 6,715 96
12 53
914 61 3,740 48
58030 1,314 48 3,893 95
318 52
2,758 15 249 08 26040

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

EXHIBIT "B"

NAME
FREEMAN, SHIRLEY A GERRELL, JERILYN GILMER, CONNIE GOWAN, BONEL GRANT, JERRY A GRIGGS, CHERYL HARPER, JOHN MARSHALL HASLER.BETTY HATFIELD, DONALD L HAWKINS, CAROLE P HENNING, DIANA L HOLCOMB, JOYCE HOLMES, SHELBY L HOOD, STEVE HOOTS, RAYMOND J HOROWITZ, JOEL M HULSEY, CURTIS HUMPHRIES, SHERRYL HUNTER, MARLENE HYDE, CYNTHIA B IRWIN, KAREN OSBORNE JACKSON, DOUG JACKSON, TIFFANY S JOHNS.SUSAN JONES, ANGELA CHARLENE KINSEY, BUFORD 0 KINSEY, SANDRA L KRAUSE, BOBBIE L KROMELIS, STEPHANIE UPOLD, MARTHA H MAGANA, SONIA B MARTIN, DINAH W MARTIN, LOUNEAL P MASON, ROBERT K MAXWELL, THERESA SHANNON MCCLEARY, SHEILA J MCCONNELL, VICKIE C MCDOWELL, MICHAEL C MCGHEE, GILBRETTA S MERRITT, TONNIE C MERRITT, WILLIAM M MILLER, FRED L MINOR, RUTH ANN MOFFETT, MALVINA MOFFETT, WAYNE MORA, ROSA NEAVE, SHELIA NEWSOME, STACI NICHOLS, WILLARD M NORRELL, EDITH NUNLEY, ROBBIE B O'KEEFE, KATHLEEN H OLIVARES, CLAUDIA OWENS,JOYM

TITLE CATEGORY

SALARIES

TRAVEL

Support Serv Secretary/Oerl<

$

Psycho-Ed School Sec/Clerk

SubslJtute Teacher

Psych-Ed Parapro/Teacher Aide

Vocational Director (RESA)

SubslJtute Teacher

Federal Programs Director

Substitute Teacher

Enterprise Technician

Support Serv Secretary/Oerl<

Psycho-Ed School Psychologist

Support Serv Secretary/Oerk

Substitute Teacher

Other Transportation

Plant Operations Director/Mgr

Psycho-Educational Teacher

Warehouseman

Head Start Worker

Psycho-Ed School Sec/Oerl<

Teacher of Visually Impaired

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Other Transportabon

Fmance/Busmess Personnel

Even Start Director

Teacher of Visually Impaired

Technology Spec,ahst

Head Start Worl<er

Director of Child Seive

Substitute Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

General Adm1n Secretary/Oerl<

IS Personnel - Other Support

Flnance/Busmess Personnel

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

SubstlMe Teacher

Substitute Teacher

Psycho-Educational Teacher
a Director Psycho-Ed Prog

Substitute Teacher

Psycho-Educatmnal Teacher

Fmance/Busmess Service Mgr

Enterpnse Tech Coordinator

SubslJtute Teacher

Head Start Worker

lnstruclional Supervisor

Head Start Worker

Psych-Ed Parapro/Teacher Aide

-3-

28,215 96 $ 29,061 96
153 00 22,811 57 31,173 72
1,322 50 58,170 42
102 00 42,842 00 28,748 97 52,446 86
5,447 90 51 00
14,18070 76,863 00
3,77760 34,180 10 17,448 04 33,179 04 57,600 82 38,80000 21,75586 18,178 16
5019 36,811 02 40,307 50 33,377 30 77,113 04 52,857 66 51,74061 20,750 04 28,241 28
5600 6,571 50 47,544 36 7,244 66 19,099 20 71,112 96 18,233 72 11,90552
51 00 87750
2250 29,142 14 43,321 98
35200 56,402 70 57,00000 57,474 96
4,88300 1,66666 84,272 04 7,736 82 13,930 66

49560 170 24
1,983 58 3,651 86
284 30 2,382 36
39060
363 60 106 12 5,844 65 878 27 2884
65 24 76404 7,422 47 4,168 84 2,166 91 1,209 44 1,882 05
54072 138 88 4,415 26
70000 1,11038
89819 350 71
3,649 71 574 57 163 52

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

EXHIBIT"B"

NAME
PALMER, BARBARA G PALMER, DANNY PALMER, DARREN J PALMER, JIMMY R PLESS, JILL C POOLE, CYNTHIA L PORTER-WHITMIRE, DERRICK QUINTERO, SHARON REICHERT, STACEY K REYNOLDS, CON/CE MARIE ROGERS, CARL ROLLINS, DANA A ROTHSCHILD, ARNOLD M RUCKER, MYRA B SANFILIPPO, JUDITH W SARVIS 11, DENNIS P SCHAEFFER, BARBARA M SHANNON-WILEY, JULIA SHIRLEY, JAMES MICHAEL SHORT, ANNE HUDSON SIMMONS, CHRISTY J SIMS, MARCELINA M SLONE,ANNE SMITH, DONNA W SMITH, PAMELA W SMITH, TINNA M SOSBY, BARBARA L SOTO, MYLENE S SPENCER.MARY SPERIN, WILLIAM R SPOON, MARY M SPRAYBERRY, GREG L STANCIL, RUSSELL STOVER, STAN STRAIT, RAMONA B STUDEBAKER, PRISCILLA SUTTON, BRYAN TAYLOR, LISA A THOMAS, C RONALD THOMASON, TERESIA G TRIM/AR, CLAUDETTE VANDIVER, JENNIFER VINSON.ANN WATKINS, KENNETH H WEBB, SANFORD KEVIN WHIDDEN, KIMBERLY WHITLOCK, BOBBY S WILLS, KATHRYN P WINKLER, MARGIE WOODY, KATHY J WRIGHT, YONAH SEWELL YORK, BEATRICE C

TITLE CATEGORY

SALARIES

TRAVEL

Support Serv Secretary/Clerk

$

Warehouseman

Other Transportation

Substitute Teacher

Technology Specialist

Physical Therapist (PT)

Psycho-Ed Spec Ed Specialist

Instructional Supervisor

Head Start Worker

Psych-Ed Parapro/feacher Aide

Warehouseman

Substitute Teacher

Substrtute Teacher

Substitute Teacher

Occupat1onal Therapist (OT)

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Instructional Supervisor

RESA Director

Psych-Ed Parapro/Teacher Aide

Migrant Education Reau1ter

Psych-Ed Parapro/Teacher Aide

Technology Specialist

Psycho-Ed Sooal Worl<er

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Technology Speclalist

Psycho-Educational Teacher

Enterpnse Technician

Other Transportation

Director of Psycho-Ed Prog

Interpreter

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educat1onal Teacher

Other TransportatIon

Teacher of Visually Impaired

Substitute Teacher

Enterprise Clerk

Substitute Teacher

lnstruc:tronal Supervisor

Psych-Ed Parapro/feacher Aide

Substitute Teacher

Youth Apprentrceshrp Director

Head Start Worl<er

Psycho-Educational Teacher

Enterpnse Clerk

Psych-Ed Parapro/feacher Arde

Business Serv Secretary/Clerk

28,215 96 16,260 87 35,572 03
2,014 n
11,805 65 $ 52,180 92 62,002 64 58,194 36 15,493 17 16,18820 37,506 54
45 00 10200 1,442 00 30,560 02 2,931 52 29,337 50 20,506 80 55,255 20 101,17704 1,210 46 20,252 10 22,513 36 57,698 39 55,336 84
3864 16,18820
7,101 90 5600
21,035 36 42,303 04 22,844 61 21,941 49 75,547 02 45, 1n 12 20,162 86
5,283 55 7,048 16 39,874 22 19,832 82
100 38 27,185 04
301 14 63,619 80 13,651 70
40 00 60,658 94 50,16558
9,078 50 22,507 94 21,329 80 27,786 96

412 68 1,804 80 4,751 60 3,458 94
277 32
1,299 32 1,038 42
20 72 4,807 04 5,612 71
515 76 2,085 27 1,51226
181 14
1,16143 234 08
3,997 53 3,673 39
862 91 448
2,555 28 3948
7,088 14 1,708 12
372 55

-4-

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

EXHIBIT "B"

NAME
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY

SALARIES

TRAVEL

$ 4,315,698 72 $ 143,144 37

-292,566 35 292,418 17

$ 4,315,550 54 $ 143,144 37

-5-