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MANAGEMENT REPORT WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

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

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 22, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Education
and Director and Members ofthe West Georgia Regional Educational Service Agency : Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the West Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe West Georgia Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities ofthe West Georgia Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the West Georgia Regional Educational Service Agency. However, this report is a matter ofpublic record and its distribution is not limited.
_Respectfully submitted,
c~~
State Auditor
CLV:ds

SECTION I SELECTED FINANCIAL INFORMATION

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 1998

EXHIBIT"A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services Enterprise Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES {USES}
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1, 1997
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 563,613.00 $ 1,049,978.00
$ 1,613,591.00 $

577,012.75 1.199.846.09 1,776,858.84

$

$ 229,027.00 565,713.33 244,634.96 132,079.06 173,787.83

317,407.82

$ 1,662,650.00 $

$

-49.059.00 $

36,223.12
231,211.18 554,475.06 643,042.65 129,487.70 175,694.53
9,718.10
1,779,852.34
-2.993.50

$

3,380.99

$ _ _ _3=,3=8=0=.9_9_

$

-49,059.00 $

337,127.85

-14.983.78

387.49 327,633.39 -14.548.83

FUND BALANCE JUNE 30, 1998

$

s 273,085.07 _...,.3_,13_.4_1_2_.0_5

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

194,911.00 $ 194,911.00

546,513.87

540,485.13

75,438.00

4 110.48

$

816,862.87 $ 739,506.61

$

49,751.40 $

49,498.56

109,085.73 473,616.99 154,785.76

102,544.26 384,678.49 148,405.73

8,100.00 30,884.00

7,891.28 33,411.51

$

826,223.88 $ 726,429.83

$

-9.361.01 $ _ _..:.;13:.,.,0:.:7..;::6.:.:..7.=..8

$ _ _...,:-3::,:,3:,:::8~0.:.:.9::::.,9 $ _ _...,:-3,:::,3:::8:.::0.:.:.9:.:..9

$

-9,361.01 $

9,695.79

9,364.98

12,859.44

-10.978.87

$

s_ _ -10,974.90

:;:22:;.:,5~5:;;:5~.2~3

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories Sick and Personal Leave
Unreserved Designated for Self-Insurance Program Undesignated

$

103,841.78

2,022.52

$ _---'1""'05==86...4....3...0...

$

27,313.28

180,294.47

$ _ _.2:;::07.!..1,::60::..:,7.:.:,,7.:.,5

s_ _3_1_3.,,,4_1_2._0_5

$

22,555.23

$ _ _=22::,;,5::,:5:;::5.::.2::.3

s _....;2;:.i2,~55;:;;:5~.2~3

-1-

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Vocational Education Other State Programs Georgia Learning Resources System Health Insurance PSAT Exam Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
OTHER Human Resources, Georgia Department of Substance Abuse Prevention Program

GENERAL FUND

SPECIAL REVENUE
FUND

$

90,000.00

$ 21,338.75
61.00 465,613.00

83,447.00 85,208.00

26,256.00

$

5771012.75 $ ======1=94=,9=1==1==.o==o

-2-

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE
YEAR ENDED JUNE 30, 1998

EXHIBIT C 11 11

Donations Indirect Cost
Special Revenue Fund Interest Earned Medicaid Reimbursements Sales and Services
Equipment and Repair Services Less: Cost of Goods Sold
Reimbursement For Salaries and Benefits Georgia Youth Science Training Center
Services Provided Shared Services Projects Boards of Education Carrollton, City of Carroll County Coweta County Harris County Heard County Meriwether County Troup County
Tuition Workshop Fees Other

GENERAL FUND

$

50,500.00

17,800.00 18,861.43 345,980.29

362,539.89 -288,284.32

SPECIAL REVENUE
FUND

97,422.75

42,692.00 69,353.25 119,546.00 25,652.25 30,737.75 73,037.50 93,845.63 30,768.50 58,931.37 $ 50,461.80

4,110.48

$ 1I199,846.09 $ ===4::i::!::1::::::1::::0:::::::.4:==8

-3-

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1998

EXHIBIT"D"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ABERNATHY.JAMES P

RESA Director

$ 78,155.77 $

1,396.35

AUSTON,JUDY

Occupational Therapist (OT)

23,117.42

1,171.43

BROADY.MARGARET E

General Admin Secretary/Clerk

5,476.00

CARPENTER,MICHAEL R

Federal Programs Director

42,876.00

2,302.70

CLARK,ANGELYNN S

General Admin Secretary/Clerk

30,387.00

890.50

CONOLY,BETSY L

General Admin Secretary/Clerk

14,592.00

DENNY,CYNTHIA

General Admin Secretary/Clerk

28,986.96

1,008.75

DODDS.MARK D

Maintenance Personnel

32,801.04

1,437.03

DWIGHT.DEBRA M

Director of Child Serve

67,231.32

2,604.89

FLETCHER.ANNE T

Director of Curriculum/Instr

59,710.32

4,600.48

GOLDEN,ROIELLA

Technology Specialist

24,486.00

551.00

HAWKINS,MARY I

Director of Assessment and Evaluation

30,227.52

1,626.94

HILL.CONNIE B

Family Services Coordinator

20,000.04

1,274.70

HOWARD,EVEANN

General Admin Secretary/Clerk

28,386.96

324.25

HUGHES.AMY C

Preschool Special Ed Teacher

37,888.54

1,992.25

JAMES.PATRICIA L

Business Serv Secretary/Clerk

28,986.96

429.75

JOHNSON.KIMBERLY G

Audiologist

29,066.70

796.50

KOCHAN.WILLIAM R

School Psychologist

3,563.42

LANEY.EDDIE

Finance/Business Personnel

34,800.96

792.75

LITTLEFIELD.BEATRICE

General Admin Secretary/Clerk

28,386.96

214.25

LITTLEFIELD, TRACEY

General Admin Secretary/Clerk

28,386.96

649.98

LOWORN,JOYCE H

Finance/Business Service Mgr

29,387.04

136.50

MARLOW.PATSY D

Vocational Director (RESA)

58,672.56

2,727.10

MATHEWS,IAN

Warehouseman

648.00

MOORE.DONNA B

Instructional Supervisor

47,594.88

2,472.00

MOSELEY.LEWIS W

Instructional Supervisor

58,121.04

3,322.72

NEWBORN,MARILEEN B

Custodial Personnel

19,607.88

113.75

OEHLER.SUSAN

Audiologist

5,581.31

OWENSBY.LUANNE

Occupational Therapist (OT)

46,234.83

3,273.30

PERKINS,CONNIE

Occupational Therapist (OT)

19,640.50

645.25

RAYFIELD.JEREMY P

Delivery Personnel - Purchasing Department

2,135.00

6.00

RHODES.MARK DAVIS

Maintenance Personnel

32,801.04

130.00

~ .

SCHEIBEL-SCHMITT,CAROLE

Occupational Therapist (OT)

43,731.17

3,030.13

SHEGDA,KATHY B

General Admin Secretary/Clerk

4,740.00

STEWART.FRANK D

RESA Director

6,250.00

126.75

THREADGILL.TERRELL B

Technology Specialist

31,999.92

168.50

WHITE.STEVEN P

Director of GLRS

64,524.96

3,996.77

WRIGHT.CATHERYN J

Instructional Supervisor

54,828.24

$ 1,204,013.22 $==44='=2=13=.2=7=

-4-

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

8604-93-01 FS-8604-97-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8604-97-01

It was the conclusion of the Board that at the present time we do not plan to address this issue. When the Department ofEducation provides sufficient guidance and funds to address this issue we will be glad to do so. Until then we will continue to look at how this can perhaps be accomplished and take action as we are able to do so.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8604-98-01
The West Georgia Regional Educational Service Agency does not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.