Management report, West Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
.DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

WEST 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
2 3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

RussELL W. HINTON
STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

January 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 West 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 West Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities 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 information pertinent to the financial and compliance activities of the West 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,

RWH:rmm

SELECTED FINANCIAL INFORMATION

WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
BALANCE SHEET GOVERNMENTAL FUND
JUNE 30, 2004

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Other Receivables Inventories

$

431,649.65

1,190.65

200,321.76

Total Assets
Fund Balance
Reserved Inventories Sick and Personal Leave
Unreserved Designated for Self-Insurance Program Undesignated

= - - - - - = $

633,162.06

$

200,321.76

2,022.52

39,800.28 391,017.50

Total Fund Balance

$

633,162.06

===========

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WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2004

REVENUES

Grants from Department of Education

$

Intergovernmental - Federal

Interest and Other Investment Income

Contributions and Donations

Other

Total Revenues

$

EXPENDITURES

Current: Education

EXHIBIT"B"
4,533,704.14 186,326.00 3,884.88 70,000.00
1,770,953.19 6,564,868.21
6,700,378.57

Excess of Revenues over (under) Expenditures FUND BALANCE-JULY 1

$

-135,510.36

768,672.42

FUND BALANCE-JUNE 30

$

633,162.06

==========

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WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ADAMS,MARY ELIZABETH ANDERSON,ANIETRA N ANDERSON,FRANCETTA JEAN ARIAS,TERI BAILER,ANGELA K BAKER,GINA RENEE BALL,JENNIFER T BARNER,YOLANDA BARNES,DEBRA ANN BELL,KRISTEN H BELL,LEIGH ANN BIBBS,ROBBIN A BINGHAM,PETER D BLEVINS,DAVID K BLEVINS,MARY ELIZABETH BOYD,BRENDA SHALETT BOYD,LOUISE BROWN,YA'RON BURDEN,CONSTANCE M BURSON,DENISE BUSBY,COURTNEY DEANN CAGLE,RHONDA K CALLAWAY,VERLEETHEA W CLARK,ANGELYNN S CLAYTON,ASHLEY BROOKE CONOLY,BETSY L COOK,MARTHA ALISON COOK,MISTI MICHELE COUCH,AMYL COUCH,GWEN W COWART,TERRIE SHERRELL COX,MARSHA L CRISWELL,RITA GAIL CROW,CAROLINE REID CURBOW,CHASSY KILGORE DALEY,DEBRA P DAVIDSON,CORIE ANN DAVIDSON,ROSEMARY M DAVIS,STACY D

Director of Child Serve

$

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Custodial Personnel

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

General Admin Secretary/Clerk

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Instructional Supervisor

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

General Admin Secretary/Clerk

Psycho-Educational Teacher

General Admin Secretary/Clerk

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Psycho-Ed Spec Ed Specialist

Psycho-Educational Teacher

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

General Admin Secretary/Clerk

Psych-Ed Parapro/feacher Aide

70,398.65 $ 2,187.86 10,054.80 14,129.42 34,281.68 23,184.04 14,630.06 13,971.62 13,359.86 3,962.50
15,487.82 40,429.90 35,289.02 48,323.00 41,861.28 21,073.54
3,304.11 9,860.70 9,163.10 60,532.14 26,120.12 14,623.84 16,195.80 41,778.96 4,915.62 16,800.00 31,526.76 2,453.54 12,690.40 17,866.34 49,913.04 67,986.00 47,480.96 1,764.00 8,882.40 16,271.16 15,992.69 3,661.38 12,390.51

3,413.85 116.48
20.44 3,035.12
90.16 28.00

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WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
DAVIS,THOMAS L DAVISON,GERALDINE DAWSON,GUY C DEES,MARCIA E DE'MON,MISHA DEWBERRY,PATTI J DIXON,JULIA L DODDS,MARK D DRAKE,BRANDI W DUTY,JEANINE T EDWARDS,ALLISON MURPHY EDWARDS,TIFFANY J EVANS,GEORGIA G FISHER,ELLA A FLEMING,PAULA B FORD,SARAJ GODDARD,JOHN W GRAY,STACY M GREEN,TAMMY M GRIFFIES,SARAH E GRIZZARD,SUSAN D HARDY,SHIRLEY D HARPER,LISA T HART,JULIE R HICKS,BRYAN J HILL,CONNIE B HILL,HOLLY ANNA HOWARD,EVEANN HUGHIE,SHELIA T HUTSON,STEVEANNA HUTZELMAN,PATRICIA M JAMES,P ATRICIA L JENKINS,DEBORAH A JENKINS,FRED W JOHNSON,GINETTE L JONES,CRYSTAL E JUSTUS,SUE ANN KAYLOR,DONALD R KIMSEY,ELIZABETH JANE

TITLE CATEGORY

RESA Director

$

Psycho-Ed School Sec/Clerk

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

General Admin Secretary/Clerk

Maintenance Personnel

Psych-Ed Parapro/Teacher Aide

General Admin Secretary/Clerk

Psycho-Educational Teacher

Substitute Teacher

Director of Curriculum/Instr

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Youth Apprenticeship Director

General Admin Secretary/Clerk

Psycho-Educational Teacher

General Admin Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Custodial Personnel

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Family Services Coordinator

Psycho-Educational Teacher

General Admin Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

Business Serv Secretary/Clerk

School Social Worker

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Ed Spec Ed Specialist

General Admin Secretary/Clerk

SALARIES

TRAVEL

93,600.00 $ 30,262.72 33,238.56 18,633.36
1,475.65 17,532.44
1,173.00 40,185.96 10,371.65 34,779.00 29,185.89
5,472.37 24,425.24 46,046.52 14,346.81 14,441.14 60,417.96
2,252.50 46,856.96
2,537.25 18,517.86 8,261.16 44,774.52 11,477.40 9,572.64 30,000.00 44,303.30 21,120.00 15,487.82 45,456.18 52,458.66 25,252.17 44,028.86 40,877.82 29,543.63
4,682.26 13,359.86 73,209.95
1,589.50

1,843.08 110.60
185.92 1,791.27
5,907.86
2,396.27 155.40
1,664.61 192.92 131.88
1,261.12

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WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
KNOWLES,COLEEN J LACKEY,LORETTAB LANEY,EDDIE LEE,AMYE LEE,EZESSIA V LEWlS,JENNIFER A LITTLEFIELD,BEATRICE LOWORN,JOYCE H LOWE-BRYAN,MARIETTE A LYTTEN,CONNIE S MADAGLIA,JOAN P MARLOW,PATSY D MARSHALL,SUZANNE M MCCOY,MICKEY M MCCRUM,JERRY R MCDONALD,EVELINA M MIDDLEBROOKS,SUSAN S MOORE,CHARLES W MOORE,DEBORAH S MOORE,DONNA B MOSELEY,LEWIS W MULLENNIX,MARSHA NEELY,ARANETTE NEIDLINGER,CHRISTINE E NEWBORN,MARILEEN B OWENSBY,LUANNE PAYTON,PAIGE B PEAVEY,LYNNE D PERKINS,CONNIE PHILLIPS,LINDA M PITTMAN,GERALD RAINS,JOSEPH STEVEN RHODES,MARK DAVIS ROGERS,NICOLE D RUSSELL,JUDY ANN RUSSELL,PAMELA D RYAN,JOHNP SAPP ,ESTELLER SCHAUBER,MAVIS W

TITLE CATEGORY

SALARIES

TRAVEL

School Social Worker

$

Psycho-Ed School Sec/Clerk

Finance/Business Personnel

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

General Admin Secretary/Clerk

Finance/Business Service Mgr

Psycho-Educational Teacher

Psycho-Educational Teacher

Instructional Supervisor

Vocational Director (RESA)

Psycho-Educational Teacher

Instructional Supervisor

Psycho-Educational Teacher

Substitute Teacher

School Social Worker

Psych-Ed Parapro/Teacher Aide

School Psychologist

Instructional Supervisor

Instructional Supervisor

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

General Admin Secretary/Clerk

Occupational Therapist (OT)

General Admin Secretary/Clerk

Audiologist

Occupational Therapist (OT)

Director of Psycho-Ed Prog

Substitute Teacher

Psycho-Ed Spec Ed Specialist

Maintenance Personnel

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Occupational Therapist (OT)

48,031.01 $ 28,765.80 42,186.00 40,937.82 20,581.36 61,835.96 34,779.00 40,779.00 30,880.44 40,798.05 73,159.96 54,160.32 47,539.62 35,906.28 51,410.16
3,387.50 46,156.64
3,670.03 72,912.00 29,351.90 70,265.04 13,480.61 17,866.34 23,547.22 36,678.96 54,428.25
2,868.75 48,756.22 32,931.72 78,750.00
6,591.76 75,308.08 40,185.96
9,342.38 14,969.84 57,811.96 14,717.48 6,853.00 46,734.36

554.96 739.12
375.48 307.55 5,098.24 1,951.84 255.64 1,328.12
983.68 1,559.88 3,349.99 1,967.08
190.96 2,675.12
814.24 424.48 4,026.12 740.04
113.45
1,707.92

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WEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
SCHEIBEL-SCHMITT ,CAROLE SEWELL,MARY L SHAW,EVEM SHEGDA,KATHY B SHELTON,SONYAF SHOEMAKE,ANGELA R SIMMONS,CHARlTY E SKIPPER,JUDY S SLATER,KARLA F SMITH,SHANNON L SOLOMON,MARSHA H STEELE,LATANYAD STRlCKLAND,BARBARA L SWINT,PATRlCIA L THOMAS,DARA THOMAS,ROBERT L THOMASSON,AKlLAH TODD,SHARON M VAUGHN,TANDRE LARRAN VIDNANSKY,CHRlSTlNE WALLACE,DWlGHT E WEBB,CARLIE M WELCH,JOHNNIE MAE WHITE,STEVEN P WlGGlNS,TERRl WOOD,SANDRA TYREE WOODS,JEANETTE WRlGHT,CATHERYN J YOUNG,TONYAG YOUNG,WENDY G

TITLE CATEGORY

SALARIES

TRAVEL

Occupational Therapist (OT)

$

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

General Admin Secretary/Clerk

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

General Admin Secretary/Clerk

Psycho-Ed Spec Ed Specialist

Psycho-Educational Teacher

Psycho-Ed School Psychologist

School Social Worker

Psych-Ed Parapro/feacher Aide

Psycho-Educational Teacher

Occupational Therapist (OT)

Custodial Personnel

Psych-Ed Parapro/feacher Aide

Psycho-Ed School Sec/Clerk

Psych-Ed Parapro/feacher Aide

Psych-Ed Parapro/feacher Aide

Substitute Teacher

Substitute Teacher

Instructional Supervisor

Director of GLRS

Psycho-Educational Teacher

Substitute Teacher

Occupational Therapist (OT)

Instructional Supervisor

Psycho-Educational Teacher

Psycho-Educational Teacher

55,941.96 $ 13,971.62 12,868.26 3,357.00 12,175.12 34,341.66 37,901.93 13,645.80 61,995.38 29,506.54 55,434.00 18,579.30 16,960.08
4,915.62 26,174.54 13,813.80 13,775.34 35,415.24 13,165.82
8,736.35 4,769.86 3,020.26 35,906.28 78,092.76 51,161.34 1,539.00 37,802.93 67,506.84 49,670.78 45,898.07

2,614.84
388.89 42.56
297.92
513.72 4,132.95
781.20

TOTAL

$ 4,273,367.45 $ $60,280.97

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