Management report, Southwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002

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STATE OF GEORGIA

DEPARTMENT OF AUDITS AND ACCOUNTS

Russell W. Hmton State Auditor

MANAGEMENT REPORT
SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2002

SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

Page

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 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE Al,UITOR

(404)656-2174

Atlanta, Georgia 30334-8400

February 6, 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 Southwest Georgia 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, 2002, we have performed certain audit procedures at the Southwest Georgia Regional Educational Service Agency Accordingly, the financial statements and compliance activities of the Southwest Georgia 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 Southwest Georgia 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.
Respectulysub:~$

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SELECTED FINANCIAL INFORMATION

SOUTHWEST GEORGIA REGIONAL 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 Support Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services Other Support Services Enterprise Operations Other Outlays
Debt Service
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 2001
FUND BALANCE JUNE 30, 2002
SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

BUDGET

ACTUAL

$ 1,007,200.00 $ 1,050,905.43

466,706.00

418,401.00

527,745.00

500,537.50

$ 2,001,651.00 $ 1,969,843 93

$ 1,358,630 00 $ 1,172,637.47

149,200 00

135,489.83

97,551.00

94,172 64

278,657 00

187,816.30

228,738.00

137,275 00

314,289.32

48,956 00

43,710.28

86,000.00

7,006.55

$ 2,385,007.00 $ 1,955,122 39

$ -383,356.00 $

14,721.54

450,500.00

396,665.39

$

67,144 00 $

411,386 93

$

76,177.15

335,209 78

$ ==4=1=1=,3=8=6=9=3

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SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

EXHIBIT "B"

NAME
BEVAN, ROBERT STEVEN CALLAWAY, MILTON E DAVIS, DUANE M ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREYS KELLEY, KENNETH J KELLY, JANE S LAWHORN, IVERSON T JR LEE, CHESTER MARSHALL, N E MARTIN, EUGENIA W MCCOY, LYNN B MCINTYRE, PHYLLIS H PAUL, RHONDA G PAUL, STEPHANIE PHILLIPS, T JR PHILLIPS, LAURIAN B SANDERS, CHRISTINE L SIMMONS, ANDRE D SMITH, HELEN C STEPHENS, DIANNE E STEWART, LINDA D THOMAS, ARTHUR L JR WARMACK, KAREN D WEST, CHERYLL

TITLE CATEGORY
IS Personnel - Other Support RESA Director Director of Cumculum/lnstr Instructional Supervisor Instructional Supervisor Technology Speaahst Technology Speaahst Instructional Supervisor Maintenance Personnel Warehouseman Support Serv Seaetary/Clerk Finance/Business Personnel Instructional Supervisor Instructional Superv1sor General Adm1n Secretary/Clerk Support Serv Secretary/Clerk Technology Speaahst Instructional Superv1sor Support Serv Secretary/Clerk Technology Speaahst Support Serv Secretary/Clerk lnstrudlonal Supervisor Finance/Business Service Mgr IS Personnel - Other Support Support Serv Secretary/Clerk School Improvement Speaahst

SALARIES
$ 26,38116 50,315 76 $ 40,164.24 58,335 36 69,736 68 29,555 11 34,988 83 672 80 27,305 80 21,308 83 17070 28,721 28 69,736 68 61,32643 33,747 60 1,269 30 52,69948 65,29056 29,826 00 5,319.37 25,943 28 61,326 43 39,433 24 34,330 92 36,535 56 67,53813

TRAVEL
6,913 72 1,898 94 3,514 92 1,89647 2,01210 2,102 30
3,634 95 3,39844
1,334 00 3,968 04
21 28 3,790 32 1,104.16
7056 3 088 71

$ 971,979 53 $

38,748 91

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