STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton Stote Auditor
MANAGEMENT REPORT PIONEER REGIONAL
EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

PIONEER 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 24, 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 Pioneer 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 Pioneer Regional Educational Service Agency. Accordingly, the financial statements and compliance activities 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 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, 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,

RWH:cec

SELECTED FINANCIAL INFORMATION

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Other Receivables lntergowmmental Receivables lnwntories Prepaid Items

$ 1,735,815.39 788,593.84 393,787.40
1, 115,455.25 34,022.47

Total Assets
LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: ReseMd for lnwntories UnreseMd, Undesignated
Total Fund Balance

$ 4,067,674.35
$ 1,684,833.37 315,829.14
$ 2,000,662.51
$ 1, 115,455.25 951,556.59
$ 2,067,011.84

Total Liabilities and Fund Balance

$ 4,067,674.35

-1-

PIONEER 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 SeNces Interest and Other lm.estment Income Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Re-.enues o-.er (under) Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$

2,965,776.00

3,536,626.22

6,918,214.15

8,753.81

604,379.18

$ 14,033,749.36

13,879,259.62

$

154,489.74

1,912,522.10

$

2,067,011.84

-2-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
ADAMS, LYNN 0 ADAMS, SHIRLEY J ADDIS JR., HOWARD B ALLEN, BRENDA G ALLEY, NANCY S ANDERSON, ANDREA ARMOUR, JUDITH A ARTHUR, ANNA M BAGHOSE, JUDITH A BAYLES, JUDITH 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, LAURA C BRYANT, JOHNNY L BURGER, JESSICA B CAFFREY, CAROLYN E CAGLE, TERRIE Y CAlLEDGE, MICHAEL R CHRISTOL, ANNE C CHRISlY, KARA M CLARK, DONNA G COCHRAN, BONNIE L COLLINS, J. LAMAR CRAWFORD, ANNIE MAE CRITTENDEN, CHARLES M CRUZ, PALEMON R DE MEDEIROS, AMELIA DEAL, LEONARD A DEAN, ANDREA P DECKER, KATHRYN A DILLS, LEWIS K DORSEY, KEVIN DORSEY, RONDALL K DORSEY, lYLER DUNN, RITA P DUNNE, KAYW DYER.GLENDA FITZPATRICK, JOHN M

TllLE CATEGORY

SALARIES

lnfomation Sen.tees Clerk

$ 27,130.96 $

Psycho-Ed Social Worker

25,009.70

RESA Director

93,285.48

Human Resources Personnel

36,342.96

Psycho-Educational Teacher

45,735.00

Substitute

1,028.00

Support Sen.tees

36,342.96

Social Worker Assistant

23,068.96

Psycho-Ed Special Ed Specialist 53,106.54

Data Clerk

4,184.70

Technology Director

79,224.12

Psycho-Educational Teacher

47,975.04

Psycho-Educational Teacher

43,862.64

Psycho-Ed Paraprofessional

21,322.80

Support Sen.tees

31,350.00

Instructional SupenAsor

74,224.08

Other Transportation Personnel

34,547.46

Psycho-Educational Teacher

52,662.36

Psycho-Educational Teacher

42,194.86

Enterprise Technician

43,458.96

Director of GLRS

79,224.12

Psycho-Educational Teacher

58,533.00

Psycho-Educational Teacher

33,890.34

Psycho-Educational Teacher

42,194.86

Business Sen.tees Personnel

35,249.43

Technology Specialist

65,728.56

Parent Coordinator

73,146.96

Business Sen.tees Personnel

30,123.96

Psycho-Ed Paraprofessional

12,256.68

Business Sen.tees Manager

38,377.76

lnfonnation Sen.tees Personnel

30,534.96

Secretary

14,268.96

Substitute

51.80

Migrant Education Recruiter

19,352.94

Migrant Education Recruiter

41,354.04

Migrant Education Recruiter

14,078.50

Psycho-Ed Paraprofessional

15,865.64

Psycho-Ed Paraprofessional

16,268.04

Other Transportation Personnel

32,222.52

Other Transportation Personnel

33,124.21

Warehouseman

28,583.86

Substitute

387.55

Teacher of Visually Impaired

37,689.61

Data Clerk

10,961.25

Psycho-Ed Paraprofessional

24,839.04

Substitute

342.00

TRAVEL
330.68 430.68 6,006.84 990.51
142.09
4,680.81 20.72
3,551.14
16.24 138.88 5,426.62
68.32 185.28 253.44 3,499.02
222.86 17.36
1,473.33 6,490.23
5,196.74 3,295.87 2,602.54
376.90 256.46
2,147.75 606.96

-3-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
FITZPATRICK, NICHOLAS S FRANKLIN, CONSTANCE S FRANKS, DIANE S FREEMAN, SHIRLEY A GAMBON, NICOLE R GERRELL, JERILYN GOWAN, BONEL HARDY, DONNIE E HARPER, JOHN M HATFIELD, DONALD L HAWKINS, CAROLE P HENNING, DIANA L HOOD, STEVE HOOTS, RAYMOND J HOYT, JESSICA T HULSEY,CURTIS HULSEY, RILEY J HUNTER, MARLENE M JACKSON, DOUG JACKSON, NANCY M JACKSON, TIFFANY S JOHNS, SUSAN JONES, ANGELA C JORDAN, KELLY D KINSEY, BUFORD 0 KINSEY, SANDRA L KRAMER, STEPHEN A KRISE, RICHARD M KROMELIS, STEPHANIE LASRIS, MARY E MARTIN, DINAH W MCCONNELL, VICKIE C MCDOWELL, MICHAEL C MILLER, ROSEL MOORE, KIM J NEAVE,SHELIA NEWSOME, STACI NIX, TARA NORRELL, EDITH O'KEEFE, KATHLEEN H PALMER.DANNY PALMER, DARREN J PLESS, JILL C POOLE, CYNTHIA L PORTER-WHITMIRE, DERRICK QUINTERO, SHARON RAHALL, HELEN M REYNOLDS, CONICE M

TITI.E CATEGORY

SALARIES

Substitute

$

3,227.50

Technology Specialist

53,496.84 $

Psycho-Ed Paraprofessional

23,412.96

Secretary

30,006.96

Technology Specialist

50,022.96

Psycho-Ed Secretary

30,906.96

Psycho-Ed Paraprofessional

4,139.84

Psycho-Ed Paraprofessional

18,944.70

Migrant Education Director

83,804.88

Enterprise Technician

42,882.00

Secretary

30,906.96

Psycho-Ed Psychologist

70,058.52

Other Transportation Personnel

32,876.96

Director of Cooperati\e Purchasin 87,117.00

Psycho-Ed Paraprofessional

15,479.04

Warehouseman

40,179.03

Substitute

225.00

Business SeNices Personnel

35,285.04

Psycho-Ed Paraprofessional

23,299.30

Parent Coordinator

71,104.44

Psycho-Ed Paraprofessional

17,944.70

Substitute

51.80

Psycho-Educational Teacher

40,863.96

Psycho-Educational Teacher

5,108.34

Other Transportation Personnel

42,709.78

Support SeNices

41,354.04

Psycho-Educational Teacher

36,343.72

Instructional SupeNisor

Teacher of Visually Impaired

54,145.08

Instructional SupeNisor

66,491.28

Special Ed Program Specialist

34,189.44

Secretary

19,673.40

Maintenance & Plant SeNices

73,224.12

Substitute

45.00

Psycho-Ed Psychologist

37,781.70

Psycho-Educational Teacher

9,755.50

Finance Manager

58,853.04

Business SeNices Personnel

Substitute

6,355.00

Instructional SupeNisor

86,618.04

Substitute

13,310.00

Other Transportation Personnel

39,137.17

Technology Specialist

26,671.20

Physical Therapist

54,267.00

Psycho-Ed Special Ed Specialist 34,806.54

Instructional SupeNisor

61,443.48

Psycho-Educational Teacher

34,365.80

Social Worker Assistant

18,393.16

TRAVEL
1,187.53 168.00
109.48 30.80 4,323.67 447.00 2,909.52
97.29 7,697.54
259.26
163.80 496.28 3,957.73 5,148.71 1,575.05 313.60 4,828.38 895.53 641.85
45.08 3,151.31
669.50 1,445.12 4,211.53 2,606.64
277.20

-4-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
ROGERS, CARL RUll-lERFORD, ELIZABEll-1 M SANDERS, LESLIE SCOTT, LOUYSE H SEAY, KENNEll-1 W SHANNON-WILEY, JULIA SHIRLEY, JAMES M SHORT, ANNE H SHORT, MICHAEL L SIMS, MARCELINA M SKELTON, CA11-IY A SLONE, ANNE SPENCER, WADE SPOON, MARY M STEELE, SANDY J STOVER, STAN L SlRAIT, RAMONA B STRUCKMAN, BONNIE STUDEBAKER, PRISCILLA SUTTON, BRYAN TABOR, SHELIA R TAYLOR, MARLENE I 11-IOMAS, C. RONALD 11-IOMAS, CASEY 11-IOMAS, EDSEL G 11-IOMAS, JERRY R 11-IOMAS, KENT A 11-IOMASON, TERESIA G VANDIVER, JENNIFER VESSELS, GORDON G VINSON, ANN WATKINS, KENNEll-1 H WEBB, SANFORD K WEISER, TERESA D WELBORN, FREDDY WHllLOCK, BOBBY S WHllWORll-1, ROBERT M WILLIAMS, SEAN WOODY, KATHY J WRIGHT, YONAH S YORK, BEATRICE C
Accruals June 30, 2003 June 30, 2004

lllLE CATEGORY

SALARIES

lRAVEL

Warehouseman

$

Federal Programs Director

Psycho-Educational Teacher

Psycho-Ed Social Worker

Migrant Education Recruiter

Psycho-Ed Paraprofessional

Instructional Supervisor

RESA Director

Instructional Services

Migrant Education Recruiter

Psycho-Educational Teacher

Psycho-Ed Paraprofessional

Substitute

Psycho-Educational Teacher

Instructional Supervisor

Director of Psycho-Ed Program

Interpreter

Substitute

Psycho-Ed Paraprofessional

Psycho-Ed Paraprofessional

Psycho-Ed Paraprofessional

Substitute

Other Transportation Personnel

Substitute

Substitute

Substitute

Substitute

Teacher of Visually Impaired

Enterprise Clerk

Federal Programs Director

Substitute

Instructional Supervisor

Psycho-Ed Paraprofessional

Psycho-Educational Teacher

Substitute

Youth Apprenticeship Director

Psycho-Educational Teacher

Technology Specialist

Data Clerk

Psycho-Ed Paraprofessional

Business Services

40,814.82
9,370.80 $ 53,345.04 60,533.04 26,880.00 22,068.96 62,209.35 57,158.16 79,251.08 25,092.00 32,577.12 23,998.86
56.00 45,393.00 54,677.76 82,224.12 43,275.60
51.80 23,412.96 17,342.16 16,832.00
307.12 43,422.93
7,282.00 6,220.50 2,997.50
607.50 41,130.76 30,906.96 80,618.04
51.80 42,068.69 17,856.96
4,962.92 42.00
77,428.73 28,457.59 48,566.04 40,891.97 22,322.80 31,958.04

1,405.67 1,241.10 5,268.92
30.80 4,172.55
2,726.49 320.58
410.20 4,116.87 3,196.75 4,109.22
214.50
2,668.98 1,224.86 2,480.31
3,771.78 287.00 854.84 469.64

$ 4,570,652.83 $ 135,056.73

-257,604.57 246,847.85
$ 4,559,896.11

$ 135,056.73

-5-