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

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

1

B SCHEDULE OF SALARIES AND TRAVEL

2

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

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street, SW, Suite 214

Rt1SSEI I W. ffl"ffO"lri
<;TAT[ AL'Dl1"0R t4W)6<c,...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 West Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen
As part of ouraudrt 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 West Georgia Regional Educational Service Agency Accordingly, the financial statements and compliance act1v1t1es of the West 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 informabon pertinent to the financial and compliance act1v1bes of the West Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular informabon provided 1s enumerated in the Table of Contents
This report 1s intended solely for the information and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties

RWHJIS

SECTION I SELECTED FINANCIAL INFORMATION

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES BUDGET AND ACTUAL YEAR ENDED JUNE 30 2002

EXHIBIT "A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Adm1nistrat1on School Admm1strat1on Business Admin1strat1on Maintenance and Operation of Plant Enterprise Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 2001
FUND BALANCE JUNE 30, 2002
SUMMARY OF FUND BALANCE
Reserved ln\lentones Sick and Personal Leave
Unreserved Designated for Self-Insurance Program Undes1gnated

BUDGET

ACTUAL

$

3,921,531 00 $

3,876,998 12

509,520 00

880,101 35

1,593,331 25

1 261 755 80

$

6,024,382 25 $_--=6.c:,0:...:1.::c8,.::,8c::c5=-5.:2.:...7

$

2,344,803 00 $

823,058 00 1,475 798 00
465,024 00 166,365 00 162,759 00 329,883 00 425 400 00

$_....6.,.1c9.3=,0=90=0=0 $

$

-168,707 75 $

2,414,516 75
908,592 22 1,614,313 20
414,248 59 154,760 61 147,023 43 329,861 64
21,91495
6,005 231 39
13,623 88

558 309 93

525,151 43

$

389.so2 18 s _ _ _5_3-8-1.1.5""""3-1

$

233,909 93

2,022 52

$

235 932 45

32,848 28 269,994 58

s --"'5""38_._1..,15...3..1..

-1-

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

EXHIBIT "B"

NAME
ANDERSON. ANIETRA N BAILER. ANGELA K BALL, JENNIFER T BARNER. YOLANDA BARNES, DEBRA ANN BELL, ANNIE C BELL, KRISTEN H BELL. LEIGH ANN BLEVINS, DAVID K BLEVINS, MARY ELIZABETH BOYD. BRENDA SHALETT BURSON, DENISE BUSBY. COURTNEY DEANN CALLAWAY. VERLEETHEA W CANNON, MARY E CLARK, ANGELYNN S COHEN, PAMELA CONOLY. BETSY L COOK. MARTHA ALISON COOK. MISTI MICHELE COUCH, GWEN W COWART, TERRIE SHERRELL COX, MARSHA L CRISWELL, RITA GAIL DALEY, DEBRA P DAVIDSON. CORIE ANN DAVIS, THOMAS L DAVISON, GERALDINE DAWSON. GUY C DEES, MARCIA E DEWBERRY, PATTI J DODDS. MARK D DUTY, JEANINE T EMRICH. AMY E ENGEL. CARLA DIANE EVANS, BONNIE H EVANS, GEORGIA G FARRELL, CHRISTINE E FISHER. ELLA A FLEMING. PAULA B FRIEND, GLENDA A GODDARD, JOHN W GREEN, TAMMY M GRIZZARD. SUSAN D

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide General Admm Secretary/Clerk General Admm Secretary/Clerk Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide lnstrucbonal Supervisor Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Director of Child Serve General Admm Secretary/Clerk Psych-Ed Parapro/Teacher Aide General Admm Secretary/Clerk Psycho-Educat,onal Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educat,onal Teacher Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide RESA Director Psycho-Ed School Sec/Clerk Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Maintenance Personnel General Admm Secretary/Clerk Psycho-EducabonalTeacher Subsbtute Teacher Psycho-Educat,onal Teacher Director of Cumculum/lnstr Subsbtute Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Youth Apprenbcesh1p Director Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide

SALARIES TRAVEL

$ 9,197 57

30,842 96

13.447 30

12,051 69

10,453 90

2,466 00

4,985 00

14,321 92

47,056 70

41,93702

19,143 48

69.954 48 $ 2.809 65

23,300 44

15,401 76

60,127 55 2.983 98

36,684 00

107 24

2.218 26

20,400 00

27,128 35

3,413 16

16.978 78

39,371 53

65,488 58

45,650 33

15,048 94

16,101 50

7,800 00

163 52

31.231 93

27.294 40

17.866 38

13,433 75

38,921 04

1,318 05

36,525 36

540 00

47.605 20

60 76

69,954 48 6,294 59

3,528 00

43.913 04

14,377 98

17,866 38

58,515 84 4.204 67

36.868 32

17,135 56

-2 -

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
HARDY. SHIRLEY D HARPER. LISA T HARRISON. SHEILA HART. JULIE R HATCHER. SHERRY R HATHAWAY. LESLIE ANN HERREN, DEBRAY HICKS, BRYAN J HILL, CONNIE B HOUSE,ANNG HOWARD, EVEANN HUGHIE, SHELIA T HUTZELMAN, PATRICIA M INGRAM, TOMECA JAMES, PATRICIA L JENKINS, DEBORAH A JENKINS, FRED W JOHNSON, GINETTE L JONES, CRYSTAL E JUSTUS, SUE ANN KAYLOR. DONALD R KILGORE, CHASSY D KNOWLES, COLEEN J LACKEY, LORETTA B LANEY, EDDIE LEE, EZESSIA V LEWIS, JENNIFER A LITTLEFIELD, BEATRICE LONG, ALISA L LOWORN, JOYCE H LOWE-BRYAN, MARIETTE A LYTTEN, CONNIE S MARLOW, PATSY D MARSHALL, SUZANNE M MCCOLLUM.NORMAJEAN MCCRUM, JERRY R MCMULLEN, WALTER R MILLER, CATHY W MOORE, DEBORAH S MOORE, DONNA B MOSELEY, LEWIS W MURPHY, ALLISON E MYERS, KELLY DODSON NEELY, ARANETTE

TITLE CATEGORY
Custodial Personnel Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Family Services Coordinator Psycho-Educational Teacher General Admin Secretary/Clerk Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Business Serv Secretary/Clerk School Soctal Worker Psycho-EducabonalTeacher Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed Spec Ed Specialist Psycho-Educa~onalTeacher School Social Worker Psycho-Ed School Sec/Clerk Finance/Business Personnel Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher General Admin Secretary/Clerk Psycho-Educational Teacher Finance/Business SeMce Mgr Psycho-EducabonalTeacher Psycho-EducabonalTeacher Vocabonal Director (RESA) Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide General Admin Secretary/Clerk School Psychologist Instructional Supervisor Instructional Supervisor School Social Worker General Admin Secretary/Clerk Psych-Ed Parapro/Teacher Aide

SALARIES TRAVEL

$

7.741 86

43.449 56 $

17 92

7.895 66

11.530 90

13.557 24

5,125 46

8,17737

217 56

14,592 60

30,000 00 2,380 76

29.042 90

41 72

15,960 00 2,300 96

15,754 70

47,605 20

10.237 28

34,284 00

689 62

40,968 84 1,562 18

34.462 50

26,865 86

15,497 08

10.423 37

70,726 79

29,484 52

36,776 65

410 76

27,971 93

40,920 96

117 04

18,676 14

57,062 36

33,684 00

140 92

6,327 00

35,684 04

54 32

25.463 39

36,985 24

57,788 52 1,337 21

35.463 30

2,255 62

47,605 20

1,977 26

172 00

69,580 42 1.480 36

57,936 04 2,250 69

67,182 96 1,616 16

9,895 01

190 96

486 00

17,392 84

-3-

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

EXHIBIT "B"

NAME
NEWBORN, MARILEEN B O'REILLY, PATRICIA E OWENSBY, LUANNE PARHAM, KAREN M PEAVEY, LYNNE D PENDERGRAPH, RUEGER B PERKINS, CONNIE PERKINS, MELINDA G PHILLIPS, LINDA M RAINS, JOSEPH STEVEN RASTOGI, SHANNON LEIGH RATLIFF, DEBRA ANN RHODES, MARK DAVIS ROMO, KATHLEEN A RUSSELL, JUDY ANN RUSSELL, PAMELA D RYAN, JOHN P SCHAUBER, MAVIS W SCHEIBEL-SCHMITT, CAROLE SEWELL, MARY L SHEGDA, KATHY B SHOEMAKE, ANGELA R SIMMONS, CHARITY E SIMMONS, NAKESHA L SKIPPER, JUDY S SLATER, KARLA F SOLOMON, MARSHA H STEWART.DONNA LEE STEWART, FRANK D STRICKLAND, BARBARA L SUMMEROUR, SUSAN M SWINNEY, RHONDA B SWINT, PATRICIA L THOMAS, ROBERT L THOMASSON, AKILAH THOMPSON, ASHLEY B VAUGHN, TANDRE LARRAN WALLACE, DWIGHT E WARD, HOLLY WEBB, CARLIE M WHITE, STEVEN P WHITLOCK, CHARLOTTE P WIEMERS, PATRICIA S

TITLE CATEGORY
General Admin Secretary/Clerk General Admin Secretary/Clerk Occupational Therapist Psych-Ed Parapro/Teacher Aide Aud1olog1st Custodial Personnel Occupational Therapist Psych-Ed Parapro/Teacher Aide Director of Psycho-Ed Prog Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Maintenance Personnel School Social Worker Psych-Ed Parapro/Teacher Aide Psycho-EducahonalTeacher Psych-Ed Parapro/Teacher Aide Occupahonal Therapist Occupahonal Therapist Psych-Ed Parapro/Teacher Aide General Adm,n Secretary/Clerk Psycho-EducabonalTeacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide General Adm,n Secretary/Clerk Psycho-Ed Spec Ed Specialist Psycho-Ed School Psychologist Psycho-EducabonalTeacher RESA Director Psych-Ed Parapro/Teacher Aide School Social Worker General Admin Secretary/Clerk Psycho-EducahonalTeacher Custodial Personnel Psych-Ed Parapro/Teacher Aide Psycho-EducahonalTeacher Psych-Ed Parapro/Teacher Aide Psycho-EducahonalTeacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Director of GLRS General Admin Secretary/Clerk Psycho-EducahonalTeacher

SALARIES TRAVEL

$ 30,822 00

3,536 25

54,134 37 $ 2,916 56

17,170 28

45,221 92

385 56

12,585 15

113 40

31,01538

513 44

1,587 80

75,000 00 4,430 66

70,362 57 1,060 64

5,314 66

13,951 58

38,921 04

475 88

4,945 56

14,306 34

50,110 00

163 80

10,21620

45,240 80 2,657 62

54,018 04 3,042 01

9,849 50

3,717 00

29,559 84

36,525 36

11,357 70

18,859 49

133 00

59,320 40

53,768 90

5,140 00

85,800 00 2,487 06

15,642 74

43,043 34 1,353 76

21,86018

115 64

24,218 59

13,451 76

12,17496

23,453 54

10,048 24

50,261 46

95 68

829 48

15,542 81

74,771 52 3,483 15

2,704 13

5,159 66

-4-

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

EXHIBIT "B"

NAME
WIGGINS, KIMBERLY D WIGGINS. TERRI WILLIAMS. ANGELA JOY WILSON, TREMEKA C WINKLES. LINDA E WOODRUFF. LINDA WRIGHT, CATHERYN J WRIGHT. SUZANNE YAGER. KIMBERLY L YOUNG, TONYA G YOUNG, WENDY G
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Custodial Personnel General Admm Secretary/Clerk lnstruc!Jonal Supervisor Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher Psycho-EducabonalTeacher

SALARIES TRAVEL

$ 12,548 04 47,381 70 978 60 4,746 22 2,538 18 $ 3,398 26 65,588 40 110 00 5,18712 47,571 42 45,658 52

25 20

$ 3.799,764 48 $ 54.886 61

-7,810 58 7 939 58

$ 3, 7991893 48 $ 54,886 61

-5-

SECTION 11 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, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8604-00-01 FS-8604-01-01

Further Action Not Warranted Unresolved - See Corrective Action/Response

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Marntarn General Fixed Assets Account Group FrndIng Control Number FS-8604-01-01

It rs the dec1s1on of the Board of Control that West Georgia RESA not address finding control number FS-8604-01-01 at the present time The Board encourages the Department of Education to provide leadership and approprratIons for RESA's rn ma1ntaInrng the General Fixed Assets Group West Georgia RESA will continue to seek resources to accomplish !hrs task

SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
CAPITAL ASSETS/PROPERTY MANAGEMENT Failure to Maintain Capital Assets Finding Control Number FS-8604-02-01
The West Georgia Regional Educational Service Agency does not maintain capital assets within the formal accounting records This cond1t1on results in the financial statements of the Agency being incomplete and not in accordance with generally accepted accounting pnnc1ples Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of capital assets These subs1d1ary records should include an inventory of all capital assets owned by the Agency and should include, but may not be hmIted to, date acquired, acquisItIon cost, estimated replacement cost, location and descnpt1on Detailed records should be ma1nta1ned of all add1t1ons and deletions to capital assets