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 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