STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS Russell W. Hinton State Auditor MANAGEMENT REPORT SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004 SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION EXHIBITS A BALANCE SHEET GOVERNMENTAL FUND B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND C SCHEDULE OF SALARIES AND TRAVEL Page 1 2 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 28, 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 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, 2004, 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, 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, ~W-~ Russell W. Hinton State Auditor RWH:ps SELECTED FINANCIAL INFORMATION SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET GOVERNMENTAL FUND JUNE 30. 2004 EXHIBIT "A" ASSETS Cash and Cash Equivalents Other Receivables Intergovernmental Receivables Inventories Prepaid Items Total Assets LIABILITIES AND FUND BALANCE Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Deferred Revenue Total Liabilities Fund Balance: Reserved Inventories Unreserved, Undesignated Total Fund Balance Total Liabilities and Fund Balance $ 408,622.53 30,817.04 110,205.50 291,198.32 28,321.51 $ 869,164.90 $ 262,073.48 2,282.63 73,533.00 $ 337,889.11 $ 291,198.32 240,077.47 $ 531,275.79 $ 869,164.90 -1- SOUTHWEST GEORGIA 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 Services Interest and Other Investment Income Other Total Revenues EXPENDITURES Current: Education Excess of Revenues over (under) Expenditures FUND BALANCE - JULY 1 $ 1,051,296.56 751,006.27 155,488.71 4,625.85 511,514.14 $ 2,473,931.53 2,376,011.85 $ 97,919.68 433,356.11 FUND BALANCE - JUNE 30 $ 531,275.79 ========= -2- SOUTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004 EXHIBIT "C" NAME TITLE CATEGORY SALARIES TRAVEL ALLEN, CHARLA H BEANBLOSSOM, JANNA BEAVER, AMY R BEVAN,ROBERTSTEVEN BOWEN, EMMA JEAN BYNUM, CURITS JR CALLAWAY, MILTON E CARITHERS, BETTY N CLARK, CHERYL L DAVIS, DUANE M ERWIN, SARAH C FLEMING, CAROL H HATCHER, JEFFREYS HOWELL, CASSANDRA D KELLEY, KENNETH J LAWHORN JR, IVERSON T LEE,CHESTER LITTLETON, COE M MALCOM, CINDY J MARSHALL, LAURALYN E MARTIN, EUGENIA W MCCOY, LYNN B MCINTYRE, PHYLLIS H PHILLIPS, LAURIAN B PHILLIPS, THOMAS S JR PLYMEL, LARRIE GRANT RENFRO, MARILYN R SANDERS, CHRISTINE L SIMMONS, ANDRE' D SINGLETARY, RHETTA R SMITH, HELEN C STEPHENS, DIANNE E STEWART, LINDA D SUMNER, JULIE R THOMAS, ARTHUR L JR WARMACK, KAREN D WILLIAMS, KRISTEN J Family Services Coordinator $ Instructional Supervisor Instructional Supervisor IS Personnel - Other Support Instructional Supervisor Instructional Supervisor RESA Director Instructional Supervisor Support Serv Secretary/Clerk Director of Curriculum/Instr Instructional Supervisor Instructional Supervisor Technology Specialist Instructional Supervisor Technology Specialist Maintenance Personnel Warehouseman Instructional Supervisor Instructional Supervisor Support Serv Secretary/Clerk Finance/Business Personnel Instructional Supervisor Instructional Supervisor Instructional Supervisor Technology Specialist Instructional Supervisor Instructional Supervisor Support Serv Secretary/Clerk Technology Specialist Instructional Supervisor Support Serv Secretary/Clerk Instructional Supervisor Finance/Business Service Mgr Instructional Supervisor IS Personnel - Other Support General Admin Secretary/Clerk Support Serv Secretary/Clerk 65,309.16 $ 52,596.00 70,965.33 27,238.44 1,800.00 7,557.00 138,831.00 5,727.00 27,999.96 41,376.00 61,973.52 27,792.00 31,192.75 30,108.00 36,803.11 29,464.43 22,083.02 15,831.00 21,057.00 1,864.10 33,800.04 71,965.32 63,302.16 69,399.00 55,683.71 5,427.00 7,026.00 31,492.32 5,246.80 24,984.00 26,786.16 63,302.16 43,583.51 15,375.00 15,950.84 40,732.27 3,734.32 6,833.60 2,992.95 1,730.39 50.40 1,081.98 6,959.05 285.04 723.32 2,602.30 633.24 919.14 1,997.24 779.17 1,378.66 1,562.01 306.50 3,399.48 2,001.27 3,997.94 907.34 406.28 729.79 1,842.12 2,454.04 1.019.31 1,077.16 54.88 Accruals June 30, 2003 June 30, 2004 $ 1,295,359.43 $ 48,724.60 -972.50 2,250.00 $ 1,296,636.93 $ 48,724.60 -3-