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-