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 - 1- 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 -2 - 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