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
===========
- 1-
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
==========
-2 -
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
-3-
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
-4-
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
-5-
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
-6-