Audit report, Dekalb County Public Library, a component unit of Dekalb County Board of Commissioners, Decatur, Georgia, year ended June 30, 1994 [June 30, 1994]

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STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334

AUDIT REPORT DEKALB COUNTY PUBLIC LIBRARY
A COMPONENT UNIT OF DEKALB COUNTY BOARD OF COMMISSIONERS
DECATUR, GEORGIA YEAR ENDED JUNE 30, 1994

DEKALB COUNTY PUBLIC LIBRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

EXHIBITS

FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - ACTUAL AND BUDGET

GOVERNMENTAL FUND TYPES

5

D

COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN

FUND BALANCES

FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUNDS

6

E

COMBINED STATEMENT OF CASH FLOWS

FIDUCIARY FUND TYPE- NONEXPENDABLE TRUST FUNDS

8

F NOTES TO THE FINANCIAL STATEMENTS

11

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

G

COMBINING BALANCE SHEET

20

H

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

21

SCHEDULES

l SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

22

2 ANALYSIS OF CASH AND CASH EQUIVALENTS

23

3 INVESTMENTS

24

4 ACCOUNTS RECEIVABLE

25

DEKALB COUNTY PUBLIC LIBRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

5

STATE

26

6

LOCAL AND OTHER

27

SCHEDULE OF EXPENDITURES BY OBJECT

7

GOVERNMENTAL FUND TYPES

28

8

LOTTERY PROGRAMS

29

9 MEMBERSHIP AND TRAVEL OF LIBRARY BOARD

30

10 SCHEDULE OF SALARIES AND TRAVEL

31

SECTION II
COMPLIANCE
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

SECTION ID
INTERNAL CONTROL
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS

DEKALB COUNTY PUBLIC LIBRARY - TABLE OF CONTENTS -
SECTION IV FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS SCHEDULE OF PERTINENT VIEWS OF RESPONSIBLE OFFICIALS
APPENDIX SCHEDULE OF SALARIES PAID BY THE DEKALB COUNTY BOARD OF COMMISSIONERS ON BEHALF OF THE DEKALB COUNTY PUBLIC LIBRARY - UNAUDITED

SECTION! FINANCIAL

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members of the DeKalb County Public Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
Ladies and Gentlemen:
We have audited the financial statements (Exhibits A through F) of the DeKalb County Public Library, as of and for the year ended June 30, 1994, as listed in the table of contents. These financial statements are the responsibility of the Library's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and the standards for financial and compliance audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office ofManagement and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estiniates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in the notes to the financial statements, the Library's financial statements have been prepared using a certain accounting practice and policy which, in our opinion, varies in some respects from generally accepted accounting principles. This variance is described as follows:
The financial statements of the Library did not contain a General Fixed Assets Account Group to account for property, equipment and inexhaustible collections and books owned by the Library which should be included to conform to generally accepted accounting principles.
94ARL-44

The aggregate effects on the financial statements of this variance or omission have not been determined, but are believed to be material.
In our opinion, except for the effects on the financial statements of the matter referred to in the third paragraph, the financial statements present fairly, in all material respects, the financial position of the DeKalb County Public Library as of June 30, 1994, and the results of its operations and the cash flows of its nonexpendable trust funds for the year then ended, in conformity with generally accepted accounting principles.
Our audit was conducted for the purpose of forming an opinion on the financial statements of the DeKalb County Public Library taken,..as a whole. The combining statements (Exhibits G and H) and the financial schedules (Schedules 1 through 10 which includes the Schedule of Federal Financial Assistance), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the financial statements ofthe DeKalb County Public Library. Such information has been subjected to the auditing procedures' applied in the audit ofthe financial statements and, in our opinion, is fairly presented in all material respects in relation to the financial statements taken as a whole.
A copy ofthis report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.
Respectfully submitted,

CLV:gp 94ARL-44

Claude L. Vickers State Auditor

DEKALB COUNTY PUBLIC LIBRARY -I-

ASSETS
Cash and cash Equivalents Investments Accounts Receivable

DEKALB COUNTY PUBLIC ! IBRARY
COMBINED BALANCE SHEET ALL FUND TYPES ,JUNE 30 1994

EXHIBIT "A"

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE FUND

CAPITAL PROJECTS
FUND

FIDUCIARY FUND TYPE
TRUST FUNDS

TOTAL
(Memorand11n Only)

$ 1,253,224.66 621,126.45 l ,44B.36 $ 140,31B.82

952 .32 $. 4B,436.40 $ 1,302,613.3B 621,126.45 141,767.lB

Total Assets

$ 1,B75,799.47 $ 140,318.82 $
-----=-

952.32 $ 48,436.40 $ 2,065,507.01

LIABILITIES AND FUND EQUITY
LIABILITIES
Cash Overdraft Expired Grant Balances Payable
Total Liabilities
- - - - FUND EQUITY
Fund Balances Reserved For End"""nt Corpus For State Capital Outlay Projects
Unreserved Designated for Objects of Trust Undesi gnated
Total Fund Equity

138,850.91 1,467.91
140,318.82

$ 1,875,799.47 $ $ 1,875,799.47 $

0.00 0.00 $

138,850.91 1,467.91
140,318.82

$ 26,555.00 $ 26,555.00

952.32

952 .32

952.32 $ 0.00

26,555.00 $ 27,507.32

21,881.40

21,BB!.40

0.00 1,875,799.47

952.32 $ 48,436.40 $ 1,925,188.19

Total Liabilities and Fund Equity $ 1,875,799.47 $ 140,318.82 $

952.32 $ 48,436.40 $ 2,065,507.01

The notes to the financial statenents are an integral part of this statenent. - 2-

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1994

EXHIBIT "8"

GENERAL FUND

SPECIAL REVENUE
FUND

CAPITAL PROJECTS
FUND

TOTAL (Memorandum
Only)

REVENUES

State Funds Federal Funds Local and Other Funds

939,949.00 $ 2,311.12
2,178,764.90

79,195.98 63,654.93

163.33

1,019,144.98 65,966.05
2,178,928.23

Total Revenues

$ 3,121,025.02

142,850.91

163.33 $ 3,264,039.26

EXPENDITURES

Current Program Services Technical Services Circulation Administration Maintenance and Operat i ans
Capital Outlay

1,326,397.67$ 16,407.86
457,628.92 59,976.86
1,068,259.65 113,782.03

63,505.46 59,277.94 79,195.98

9,992.12

1,389,903.13 75,685.80
536,824.90 59,976.86
1,068,259.65 123,774.15

Total Expenditures

$3,042,452.99$ 201,979.38$

9,992.12 $ 3,254,424.49

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

78,572.03 $ -59,128.47 $

1,797,227.44

59,128.47

-9,828.79

9,614.77

10,781.11 1,867,137.02

FUND BALANCE JUNE 30

$ 1,875,799.47 $

0.00 $

952.32 $ 1,876,751.79

The notes to the financial statements are an integral part of this statement. - 3-

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES
ACTUAL AND BUDGET - GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1994

EXHIBIT "C"

REVENUES
State Funds Federal Funds Local and Other Funds
Tota 1 Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Capital Outlay
Total Expenditures
Excess of Revenues over (under) Expenditures FUND BALANCE JULY 1, 1993
FUND BALANCE JUNE 30, 1994

ACTUAL PER
EXHIBIT "B"

BUDGET

VARIANCE FAVORABLE (UNFAVORABLE)

1,019,144.98 $ 934,948.97 $

65,966.05

122,611.00

2,178,928.23 1,925,732.00

84,196.01 -56, 644. 95 253,196.23

$3,264,039.26$ 2,983,291.97$ 280,747.29

1,389,903.13 $ 1,846,494.77 $

75,685.80

86,690.00

536,824.90

364,826.69

59,976.86

186,216.51

1,068,259.65

594,132.60

123,774.15

38,183.92

456,591.64 11,004.20
-171,998.21 126,239.65
-474,127.05 -85, 590. 23

$3,254,424.49$ 3,116,544.49$ -137,880.00

9,614.77 $ -133,252.52 1,867,137.02 1,602,508.31

142,867.29 264,628.71

$1,876,751.79$ 1,469,255.79$ 407,496.00

The notes to the financial statements are an integral part of this statement. - 5-

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF REVENUES EXPENSES AND CHANGES IN FUND BALANCES
FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUNDS YEAR ENDED JUNE 30 1994

OPERATING REVENUES None Recorded
OPERATING EXPENSES None Recorded Operating Income
NON-OPERATING REVENUES Interest Earned
FUND BALANCE JULY 1
FUND BALANCE JUNE 30

BROOKHAVEN EDITH SEWELL LIBRARY FUND JONES FUND

0.00 $

0.00

0.00 $ 0.00 $

0. 00 0.00

391. 57 $

611.61

15,893.43 $ 13,920.57

16,285.00 $ 14,532.18 ====== =============

The notes to the financial statements are an integral part of this statement. - 6-

EXHIBIT "0"

ENDOWMENT FUNDS
JO HAZEL KELLY SEVERINGHAUSE LOUISE TROTTI WARREN LOAR MEMORIAL FUND MEMORIAL FUND MEMORIAL FUND MEMORIAL FUND

TOTAL (Memorandum
Only)

0.00 $

0.00 $

0.00 $

0.00

0.00

0. 00 $

a. oo s

0. 00 $

0. 00 $

0. 00

0. 00 $

0.00 $

0.00 $

0.00 $

0. 00

55. 68 $

136.96 $

257 .11 $

141. 05 $

1,593.98

1,598.03$

4,002.44 $

7,379.59 $

4,048.36 $ 46,842.42

1,653.71 $

4,139.40 $

7,636.70$

4,189.41 $ 48,436.40

- 7-

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF CASH FLOWS FIDUCIARY FUND TYPE - NONEXPENDABLE TRUST FUNDS
YEAR ENDED JUNE 30 1994

Cash Flows from Operating Activities: None Recorded
Cash Flows from Investing Activities: Interest Received
Net Increase (Decrease) in Cash Cash and Cash Equivalents - July
Cash and Cash Equivalents - June 30

BROOKHAVEN EDITH SEWELL LIBRARY FUND JONES FUND

0. 00 $

0.00

391. 57 $

611.61

391.57 $

611.61

15,893.43 $ 13,920.57

16,285.00 $ 14,532.18

The notes to the financial statements are an integral part of this statement. - 8-

EXHIBIT "E"

ENDOWMENT FUNDS
JO lfAZEL KELLY SEVERINGHAUSE LOUISE TROTTI WARREN LOAR MEMORIAL FUND MEMORIAL FUND MEMORIAL FUND MEMORIAL FUND

TOTAL (Memorandum
Only)

0.00 $

0.00 $

0.00 $

0.00 $

0.00

55. 68 $

136.96 $

257.11 $

141. 05 $

1,593.98

55. 6B $

136.96 $

257.11

141. 05 $

1,593.98

1,598.03 $

4,002.44 $

7,379.59

4,048.36 $ 46,842.42

1,653.71 $

4,139.40 $

7,636.70$

4,189.41 $ 48,436.40

- 9-

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT"F"

Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The DeKalb County Public Librmy operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public library services with costs shared by participating local governmental agencies and grants from the State of Georgia. With the exception ofthe departures from generally accepted accounting principles disclosed in the following paragraphs, the financial statements ofthe Librmy have been prepared in conformity with generally accepted accounting principles as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the Library's accounting policies are described below.
REPORTING ENTITY
In evaluating how to define the government unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity".
The primary government consists ofall the organizations that compose the legal entity ofthe DeKalb County Board ofCommissioners. Based upon the application ofthe above criteria, the DeKalb County Public Library is determined to be a component unit ofDeKalb County Board ofCommissioners. The Librmy is not included in any other governmental "reporting entity" as defined by GASB Codification of Governmental Accounting and Financial Reporting Standards.
The DeKalb County Board ofCommissioners appoint a majority ofthe Library's Board members and provides a substantial majority offunding for the operations ofthe Library, consequently, the Library is deemed to have a financial benefit/burden relationship with the Board of Commissioners as defined by GASB.
The DeKalb County Public Library is located in Decatur, Georgia, and serves DeKalb County with branch libraries located throughout DeKalb County.
FUND ACCOUNTING
The Library uses funds to report on its financial position and the results ofits operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts.
General Fixed Assets which includes the Library's inexhaustible collections and books, are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Librmy. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types.
- 11 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT "F"

Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements account for all State, Federal, Local and Other funds under control of the Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows:

GOVERNMENTAL FUND TYPES- used to account for all or most of the Library's general activities. Governmental Fund Types include:

GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services traditionally provided by a Library.

SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. The primary type of special revenue fund consists of proceeds received from State and Federal sources to accomplish specific objectives and are required to be accounted for separately.

CAPITAL PROJECTS FUND - the fund used to account for financial resources to be used for the construction ofLithonia-Davidson Library.

FIDUCIARY FUND TYPE - the trust funds used to account for assets held by a government unit in a trustee capacity or as an agent for individuals, private organizations, other government units and/or other funds. These funds include:

NONEXPENDABLE TRUST FUNDS

Brookhaven Library Fund - the fund used to account for an endowment of which the corpus is to be

invested and preserved intact with the resultant income to be used for the purchase of books for the

Brookhaven Library.



Edith Sewell Jones Fund - the fund used to account for an endowment of which the corpus is to be invested and preserved intact with the resultant income to be used for the purchase of reference books.

Hazel Kelly Memorial Fund - the fund used to account for an endowment ofwhich the corpus is to be invested and preserved intact with the resultant income to be used for the purchase ofenrichment books for the Chamblee Library.

Jo Severinghause Memorial Fund - the fund used to account for an endowment ofwhich the corpus is to be invested and preserved intact with the resultant income to be used for the purchase of enrichment books for the Decatur Library.

Louise Trotti Memorial Fund - the fund used to account for an endowment ofwhich the corpus is to be invested and preserved intact with the resultant income to be used for the purchase of business or statistics periodicals or books.

- 12 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT "F"

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Warren Loar Memorial Fund - the fund used to account for an endowment of which the corpus is to be invested and preserved intact with the resultant income to be used for the purchase of military books for the Decatur Library.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure ofavailable spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
All nonexpendable trust funds are accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and liabilities associated with the operation of these funds are included on the balance sheet. Operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net total assets.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are intergovernmental grants and investment income.
Expenditures are generally recognized when the related fund liability is incurred.
The accrual basis of accounting as required by generally accepted accounting principles is utilized by nonexpendable trust funds. Under the accrual basis of accounting, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.
BUDGET
The DeKalb County Public Library has a legally authorized nonappropriated budget which is formally approved by the Board at the aggregate level. Budgets are prepared to provide a basis for funding operations and there is no legal prohibition regarding overexpenditure of the aggregate budget. The budget process begins when the Library administration prepares and submits a proposed budget to the Board for approval. After approval of the proposed budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board will make any necessary adjustments
- 13 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXIIlBIT "F"

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
and adopt the budget. This final budget is then submitted to the Georgia Department of Education, Division ofPublic Library Services, as a part of the Library's Annual Application for State Aid.
The Library prepares its budget on the modified accrual basis, which is the same basis on which it presents its financial statements.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits (including certificates of deposit and savings accounts) in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
INVESTMENTS
COMPOSITION OF INVESTMENTS Investments made by the Library are stated at cost. The Official Code ofGeorgia Annotated Section 36-83-4 authorizes the Library to invest its funds in the following:
(1) Obligations issued by the State of Georgia or by other states,
(2) Obligations issued by the United States government,
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency,
(4) Obligations ofany corporation of the United States government,
(5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
(8) Obligations ofother political subdivisions of the State of Georgia.
RECEIVABLES
Receivables consist ofgrant reimbursements due from Federal, State or other grantors for expenditures made but not reimbursed. Receivables are recorded when either the asset or revenue recognition criteria has been
- 14 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT "F"

Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
met. Receivables recorded on the financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as these payments are made by the DeKalb County Board of Commissioners on behalfof the DeKalb County Public Library.
INTERFUND TRANSACTIONS
The Library has the following type ofinterfund transactions:
Reimbursements ofexpenditures/expenses initially made from a fund that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursing fund and as reductions ofexpenditures/expenses in the fund that is reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results of operations or cash flows in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS AND INVESTMENTS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofinsurance, or by collateral in an amount of not less than 110 percent ofthe public funds being secured after the deduction ofthe amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of any one of or any combination of the following:
(I) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
- 15 -

DEKALB CffiJNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE30 1994

EXHIBIT "F"

Note 2: DEPOSITS AND INVESTMENTS

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or ofthe State of Georgia,

(4) Bonds, bills, notes, certificates ofindebtedness or other obligations ofthe counties or municipalities ofthe State ofGeorgia,

(5) Bonds of any public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations ofa subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZATION OF DEPOSITS At June 30, 1994, the bank balances were $1,250,793.00. The amounts of the total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Library's name.)

The Library's deposits are classified by risk category at June 30, 1994, as follows:

Risk Category

Bank Balance

1

$ 249,919.04

2

895,104.29

3

105 769.67

Total

$ 1250 793 00

- 16 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE30 1994

EXHIBIT"F"

Note 2: DEPOSITS AND INVESTMENTS

CATEGORIZATION OF INVESTMENTS Investments are classified as to risk by the three categories described below:

Category 1 - Insured or registered, or securities held by the Library or the Library's agent in the Library's_name.
Category 2 - Uninsured or unregistered, with securities held by the counterparty's trust department or agent in the Library's name.
Category 3 - Uninsured or unregistered, with securities held by the counterparty, or by its trust department or agent but not in the Library's name.

Funds invested in an investment pool managed by another government are not required to be categorized unless the investing entity owns specific, identifiable investment securities in the pool.

At June 30, 1994, the carrying amount of the Library's total investments was $621,126.45 and consisted entirely offunds in the Local Government Investment Pool administered by the Office ofTreasury and Fiscal Services. This amount is not required to be categorized since the Library did not own any specific identifiable securities in the pool.

Note 3: RISK MANAGEMENT

The Library has established a limited risk management program for Unemployment Compensation. Estimated claims are budgeted by management based upon experience. During fiscal year 1994, no claims were paid.

Note 4: OPERATING LEASES

The Library has committed under a lease for the rental of space in South DeKalb Mall for the South DeKalb Mall Library. This lease is considered for accounting purposes to be an operating lease. Lease expenditures for the year ended June 30, 1994, amounted to $12,000.00. Future minimum lease payments for this lease are as follows:

Year Ending

Amount

1995

$ 9 000 00

Note 5: SIGNIFICANT COMMITMENTS

At June 30, 1994, the Library had encumbrances in the amount of$387,880.82 for the unperformed portion of purchase orders, contracts and other commitments for goods and services associated with Lottery Programs. Lottery funds in the amount of $375,804.02 are available to fund these encumbrances. The revenues and expenditures associated with these encumbrances will be recognized in the subsequent fiscal year.

- 17 -

DEKALB COUNTY PURI IC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT "F"

Note 5: SIGNIFICANT COMMITMENTS

Encumbrances outstanding do not constitute expenditures or liabilities in the current year because these commitments will be honored during the subsequent year. These encumbrances are identified by Lottery Program as follows:

Media Center and Library Equipment

$ 387 880 82

The amount described in this note is not reflected in the financial statements.

Note 6: SIGNIFICANT TRANSACTIONS

For the year ended June 30, 1994, DeKalb County Board of Commissioners reported that expenditures of $6,420,111.93 were made on behalfofDeKalb County Public Library. These expenditures are not included on the "Combined Statement ofRevenues, Expenditures and Changes in Fund Balance" as reflected by these financial statements. The following is a breakdown of expenditures by object:

Salaries Employee Benefits Supplies Motor Vehicle Expenses Communications Library Books and Materials Public Library Contribution

$ 3,733,840.87 I, 123,477.17 351.80 2,619.19 1,549.94 528,499.50 I 029 773.46

$ 6420 lll 93

A schedule of salaries paid by the DeKalb County Board of Commissioners on behalfof the DeKalb Public Library is shown in the Appendix ofthis report.

Note 7: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Library believes that such disallowances, if any, will be immaterial to its overall financial position.

Note 8: ACCUMULATED EMPLOYEES LEAVE

The Library's full-time employees earn fifteen (15) to thirty (30) days of annual leave, based on years of service, with a maximum accumulation of sixty (60) days. Employees are paid, at their current rate of pay, for unused accumulated annual leave and one (1) day ofleave for each fifteen (1 S) days ofunused sick leave, up to the maximum, upon retirement or termination.

- 18 -

DEKALB COUNTY PUBLIC LIBRARY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30 1994

EXHIBIT "F"

Note 9: SURETY BONDS
The Treasurer, Mrs. Donis D. Holmes, is bonded in the amount of$100,000.00 with the Insurance Company of North America, Philadelphia, Pennsylvania, their Bond No. K04306296, on which premium was paid to January 7, 1995.
The Director and Fiscal Officer are bonded by the DeKalb County Board of Commissioners in the amount of $200,000.00 with the Hartford Insurance Company of the Southeast, Maitland, Florida, their Bond No. 20PEBLX3693, on which premium was paid through October 1, 1994.

- 19 -

DEKALB COUNTY PUBLIC LIBRARY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30 1994

EXHIBIT "G"

ASSETS Accounts Receivable
LIABILITIES ANO FUND EQUITY LIABILITIES
Cash Overdraft Expired Grant Balances Payable
Total liabilities FUND EQUITY
Fund Balances Unreserved Undes i gnated

LOTTERY PROGRAMS

LIBRARY SERVICES AND CONSTRUCTION ACT

TITLE I PUBLIC LIBRARY SERVICES

TITLE VI LIBRARY
LITERACY PROGRAM

TOTAL

79,195.9B $ 44,8B2.40 $ 16,240.44

140,31B.B2

=====,= ============= =============

79,195.98 $

43,414.49 $ 1,467.91

16,240.44 $ 138,850.91 1,467.91

79,195.98 $ 44,882,40 $ 16,240.44 $ l40,318.B2

0. 00 $

0. 00 $

o. 00 $

0.00

Total Liabilities and Fund Equity

79,195.9B $ 44,8B2.40 $ 16,240.44 $ 140,31B.B2

See notes to the financial statements.

- 20 -

DEKALB COUNTY PUBLIC LIBRARY COMBINING STATEMENT DF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30 l994

EXHIBIT "H"

LOTTERY PROGRAMS

LIBRARY SERVICES AND CONSTRUCTION ACT

TITLE I PUBLIC LIBRARY SERVICES

TITLE VI LIBRARY
LITERACY PROGRAM

TOTAL

REVENUES

State Funds Federal Funds

79,195.9B

47,414.49 $

16,240.44

79,195.98 63,654.93

Total Revenues

79,195.9B $ 47,414.49

16,240.44 $ 142,850.91

EXPENDITURES

Current Program Services Techni ca1 Services Circulation

79,195.98

31,974.76$ 59,277.94

31,530.70 $

63,505.46 59,277.94 79,195.98

Total Expenditures

79,195.98 $

91,252.70$

31,530.70 $ 201,979.38

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

0.00 $ -43,B38.21

0.00

43,B38.21

-15,290.26 $ -59,128.47

15,290.26

59,128.47

FUND BALANCE JUNE 30

0.00 $

0.00 $

0.00

0.00

See notes to the financial statements.

- 21 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
YEAR ENDED JUNE 30 1994

SCHEDULE "l"

FUNDING AGENCY PROGRAM/GRANT

CFDA NUMBER

Education, U. S. Department of Direct library Services and Construction Act Title VI - Library Literacy Program 1993 Grant 1994 Grant Through Gecrgia Department of Education library Services and Construction Act Title I - Public Library Services 1993 Grant - Automation Project 1993 Grant - Intergenerational Outreach 1993 Grant - Loca1 Library Enhancement of Techno1ogy 1994 Grant - Improved Services for Disabled Persons 1994 Grant - Cooperative Action Plan for Children "s Services for Metropolitan Atlanta 1994 Grant - Sumner Reading Club Title II - Public Library Construction Project No. 91-11-89-2 Title III - Interlibrary Cooperation and Resource Sharing Gecrgia Online Database

84.167 84.167
84.034 84.034 84.034 84.034
84.034 84.034 84.154
84.035

AWARDS IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD (NET OF REFUNDS)

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

34,632.00

34,824.00 $ 16,240.44

15,290.26 16,240.44

4,000.00 52,000.00

52,000.00 10,787.00 4,000.00

-1,467.91 4,000.00 20,919.40

38,358.54 4,011.76 4,000.00 20,919.40

1,500.00 25,600.00

1,150.00 22,813.00

1,150.00 22,813.00
9,992.12(1)

2,311.12

1,227.76

2,311.12

(2)

Total Federal Financial Assistance

120,043.12 $ 102,838.76 $ 65,966.05 $ 132,775.52
======= ======= -------- --------

The Library had no major programs as defined by the Single Audit Act 1984.

(1) Expenditures for this program include State, and/or Local and Other Funds. Expenditures are not maintained by fund source.
(2) Expenditures on this program were not maintained by fund source.

See notes to the financial statements.

- 22 -

DEKALB COUNTY PUBLIC LIBRARY ANALYSIS OF CASH AND CASH EQUIVALENTS
JUNE 30 1994

SCHEDULE "2"

NONINTEREST BEARING ACCOUNTS

Wachovia Bank of Georgi a, Atlanta, Georgia

INTEREST BEARING ACCOUNTS

Fidelity National, Atlanta, Georgia
Cash Investment Accounts (Variable Rates) Certificate of Deposit No. 03-0000034671 (3. 70%)

First Union National Bank of Georgia, Decatur, Georgi a
Checking Account (2.96%) Certificate of Deposit No. 21-023-123-0157745

(4.30%)

Southtrust Bank of Georgi a, Atlanta, Georgia
Certificates of Deposit No. 0-00-563488-8 (2.97%) No. 7764120 (3.35%) No. 7773440 (3.97%) No. 7773450 (3.97%) No. 7773460 (3.97%)

Wachovia Bank of Georgi a, Atlanta, Georgia
Cash Investment Account (3. 40%)

OTHER

Petty Cash

31,824.18
918,375.81 163,299.36
16,285.00 14,532.18
524. 40 4,139.40 7,636.70 4,189.41 1,653.71
952.32 1,131,588.29
350. 00
$ 1,163,762.47

See notes to the financial statements.

- 23 -

DEKALB COUNTY PUBLIC LIBRARY INVESTMENTS
JUNE 30 1994
INVESTMENT PODL
Office of Treasury and Fiscal Services Local Government Investment Pool (4.237%)

SCHEDULE "3" 621,126: 45

See notes to the financial statements.

- 24 -

DEKAI B COUNTY PUBLIC LIBRARY ACCOUNTS RECEIVABLE JUNE 30 1994

SCHEDULE "4"

DeKalb Chamber Foundation. Incorporated International Trade Resource Center
Education, Georgia Department of lottery Programs Media Center and Library Equipment Federal Programs Library Services and Construction Act Title I - Public Library Services Title III - Interlibrary Cooperation and Resource Sharing
Education, U. S. Department of Library Services and Construction Act Title VI - library Literacy Program

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

365. 00

365. 00

1,083.36

79,195.98 44,882.40

79,195.98
44,882.40 1,083.36

16,240.44

16,240.44

------------- ------------- -------------

1,448.36 $ 140,318.82 $ 141,767.18

See notes to the financial statements.

- 25 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30 1994

SCHEDULE "5"

AGENCY /FUNDING
GRANTS Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Maintenance and Operations Other State Programs Governor's Emergency Funds ( 1) lottery Programs Media Center and Library Equipment

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

270,369.00 332,290.00 332,290. OD
5,000.00

79,195.98

270,369.00 332,290.00 332,290.00
5,000.00
79,195.98

939,949.00 $ 79,195.98 $ 1,019,144.98

(1) Note: The purpose of these funds is for equipment and materials for the Scott Candler Library.

See notes to the financial statements.

- 26 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF I OCAL AND OTHER REVENUE
YEAR ENDED JUNE 30 1994

SCHEDULE "6"

LOCAL SOURCES Board of Education Decatur, City of
County Government Board of Commissioners DeKalb
OTHER SOURCES Cammi ssi ans Donations Fines and Fees Insurance Recoveries Interest Earned Reimbursement of Prior Year Questioned Cost Sal es and Services Book Sal es Library Equipment Workshops Other

GOVERNMENTAL FUND TYPES

GENERAL FUND

CAPITAL PROJECTS
FUND

TOTAL

1,387.64

1,387.64

1,558,272.96
436. 76 49,851.60 493,797.96
2,616.00 46,538.83 $
538. 76
4,316.21 47 .00
6,371.09 14,590.09

1,558,272.96

163 .33

436. 76 49,851.60 493,797.96
2,616.00 46,702.16
538. 76
4,316.21 47. 00
6,371.09 14,590.09

$ 2,178,764.90 $

163.33 $ 2,178,928.23

See notes to the financial statements.

- 27 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES BY OBJECT
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30 1994

SCHEDULE "7"

EXPENDITURES
Operating Costs Salaries Emp1 oyee Benefits Travel of Employees Trave 1 of Board Members Professional and Technical Services Other Purchased Services Supplies library Books and Materials Utilities Property Services Communication and Insurance Publication and Printing Dues and Fees
Nonoperating Costs Equipment

GENERAL FUND

SPECIAL REVENUE
FUND

CAPITAL PROJECTS
FUND

TOTAL

248,958.13 $ 19,045.09 12,440.59 6,542.81
158,724.91 1,282,294.55
510,100.73 237,983.95 258,888.99
12,757.36

43,446.45 3,324.67 841.59
33,783.65 2,435.61
30,176.90 6,308.83
77. 70 2,388.00

292,404.58 22,369.76 13,282.18 6,542.81 33,783.65 2,435.61
188,901.81 1,288,603.38
510,100.73 237,983.95 258,888.99
77.70 JS, 145. 36

294,715.88

79,195.98 $

9,992.12

383,903.98

------------- ------------- ------------- -------------

Total Expenditures

$ 3,042,452.99 $ 201,979.38 $

9,992.12 $ 3,254,424.49

See notes to the financial statements.

- 28 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES BY OBJECT
LOTTERY PROGRAMS YEAR ENDED JUNE 30 1994
EXPENDITURES Nonoperati ng Costs
Equipment

SCHEDULE "8"
MED IA CENTER AND
LIBRARY EQUIPMENT
79,195.98

See notes to the financial statements.

- 29 -

BOARD MEMBER ADDRESS
Mr. James A. Baskett. Chairman (*) 160 South Candler Street Decatur, Georgi a 30030 Mr. Thurbert E. Baker (*) 4048 Rainbow Ori ve Decatur, Georgi a 30034
:~~O ~~~9!r:; gOu~town c* >
Lithonia, Georgia 30038 Mr. Leon B. Duke (*) 3970 Green Oak Ori ve Dora vi 11 e, Georgi a 30340 Mrs. Dorris D. Holmes (*) 3927 Gl enc rest Court Atlanta, Georgia 30319 Mrs. Elizabeth Joyner (*)
~~g~e T~~~n~~~~~a~~o~;r~waJooe3
~m ~~~v~:~tt:w"or~~~ce (*)
Atlanta, Georgia 30316 Hrs. Virginia M. Mccurdy (*) 2111 Deer Ridge Drive Stone Mountain, Georgi a 30087 Mrs. Patricia R. Reynolds 1304 Hidden Hills Parkway Stone Mountain, Georgi a 30088 Mrs. Elizabeth S. Stuckman (*) 1428 Vernon North Ori ve Dunwoody, Georgi a 30338 Mr. Robert D. Terry (*) Parker and Terry Suite 300 315 West Ponce de Leon Avenue Decatur, Georgi a 30030
MEMBERS BY VIRTUE OF OFFICE
~~f efL!~~~u~f::to?f f~~r
DeKalb County Board of Commissioners 1300 Commerce Ori ve Decatur, Georgi a 30030 Mr. Curtis Bramscome ( *) Executive Assistant DeKalb County Board of Commissioners 1300 Commerce Ori ve Decatur, Georgi a 30030

(*) Denotes Board Members Serving as of June 30, 1994

See notes to the financial statements.

- 30 -

SCHEDULE "9 11 1,496.14
889.14 262. 44 1,309.41 2,585.68
6,542.81

DEKALB COUNTY PUBLIC LIBRARY
SCHEDULE OF SALARIES AND TRAV~L YEAR ENDED JUNE 30 1994

PERSONNEL

Allen, Allen, Almand, Atkinson,
Baker, Barber, Barber, Barcus,
Barker. Bass, Beverly, 81 aunt, Bohannon, Boone, Brown, Bryan,
Buggs, Buggs,
Carr, Catt, Chaffin, Chamblin, Chase,
Clark, Jr., Clark, Conley, Conley, Cook,
Cosby,
Daniels. Davis,
Davis. Demanche, Desenfants,
Dike, Dolli sh, Doty, Du Vall,
Edwards, Enoch, Fields, Fluker, Francis.
Gaus. Gobin, Goggina,
Gooden, Goodson, Grogan, Gunther. Hailey, Ham,
Hartman, Hayes. Headrick, Henderson, Hendricks, Hibbets,
Hirsh, Hirsh, Holcomb Howard. Hughes, Huitt,
Hunter, Hunter. Izard, Izard,

Ruby Tosha M. Joyce Charles Harold Deborah Jennifer Christine Betty W. Jacki ta
Jeen Carmelita
Nancy
Nancy Keith Kevin Mi a Sheryl K.
Laura S. Susan l.
Martha Andrea N. Dawn James A. Loretta S. Kevin Roderick Matthew Kimberly D. Shawn Samuel D. Sharon June S. Sherry Justin M. Patricia Elizabeth Wi 11 i am
Cami 11 e L. Crystal
Mari
Anna Ruthanne Sharon Tamara Jamica C. Creche' Martha Page L.
Max
Vera H. Carol
Aaron G. Rashun Saphroni a Marcus T. David Richard Elizabeth
Matthew
Andrew Lashaundra Cory C. Terry
Julie V. Meredith Kelli Yvonne

See notes to the financial statements.

POSITION
Graphic Artist Page Senior Secretary Custodial Supervisor Facilities Assistant Desk Assistant Page Librarian Desk Assist ant Page Senior Library Assistant Page Senior Library Assistant Desk Assist ant Page Page Senior Library Assistant Page Page Desk Assistant Desk Assistant Page Page Desk Assistant Desk Assistant Page Page Page Desk Assistant Page Page Senior Library Assistant Desk Assistant Principal Librarian Page Senior Librarian Senior Library Assistant Senior Li bra ry Assistant Desk Assistant Senior Library Assistant Page Desk Assistant Clerk Senior Librarian Desk Assistant Page Page Senior Librarian Page Page Secretary Desk Assistant Page Page Page Page Page Page Page Page Page Page Page Senior Library Assistant Assist ant Di rector Page Page Desk Assistant
- 31 -

SCHEDULE "10" Page 1

---SA--L-A-R-I-E-S---

TRAVEL
-------------

$ 280. 50
12,639.50 3,514.75 557. 82 2,915.25 2,400.00 293. 25 870. 64 833. 01
2,171.76 221. 00 127.50
988. 13 297. 50 704. 43 1,440.75 1,921.01 1,382.32 299. 63 1,339.82 592. 88 1,973.07 420.75 3,285.29 2,514.94 561. 00
2,785.88
204. 00
9,520.00 3,420.78
850. 00
2,176.00 1,558.70 7,938.00
2,462.89 96. 69
1,859.40
1,091.19 431.38
4,082.59 1,890.20
159. 37 1,816.90 1,351.51
735. 26 1,204.90
479 .19 1,028.50
752.25 586. 50 313 .44 765. 00 10,368.76
3,306.50 568. 44
3,520.09

314 .14 28. 56 9. 66
102.52 95.22
51.45 1,193.17
29. 19 1,050.33
6.25 83.90 823. 84
530. 24

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30 1994

SCHEDULE "10" Page 2

PERSONNEL

Jardine, Jenkins. Jenkins, Jensen,
Johnson, Johnson, Johnson, Johnson, Jr. , Johnson, Johnson,
Jones, Jordan,
Juday, June, Kendrick, Kennedy, Kieffer, Jr., Lankshear, lee, Lewis,
Lewis, Lind, Laving, Mancini,
Mao, Marshall, Mason, Mathews, Mathura,
McCain, McDaniel, McDuffie,
McGee, McLaren,
McLeod, Michael, Mikkelsen, Moeller,
Monagan,
Morgan,
Morrow, Navarrete,
Neal,
Newby, Nicholson,
Oakes, Odum, Palmer, Parker, Pearson, Phillips, Piggott, Pittman, Porter, Poulos, Powell, Price, Proctor,

Michael Gina
Robin Sky Angela Ingrid Jonathan A. Erskine Kristen
Prudence Polly Richard Mary F. Dominic Margaret G.
Shayna
Robert E. Lisa Aurell Charlotte Lula G. Katrina N. Kristie
Donna Kiet De Antronette
Jerry L. Christy Bradman F. Brandon W. Kenyatta Lorraine
Kanisha Margaret M.
Grace Jonathan S.
Jenni fer Edward Stephanie D. Mechelle Joseph B. Mirtha
Dana Kenton Deborah Sue M. Genyea Nynikka Joshua Irene Harriet T. Vanessa Chanteria Shawani s S. Andrew P. Richard S. Nancy G. Rhonda

Rebeiro,
Reeves, Reid,
Richards,
Richards, Rivers, Salthouse, Searcy, Shaw,

Russel Amber Sandra D.
Jane Martha
Angela Courtney
David Kelvin R.

See notes to the financial statements.

POSITION
Page Senior Librarian Page Page Senior Library Assistant Page Page Page Page Page Desk Assistant Page Desk Assistant Page Desk Assistant Page Page Desk Assistant Desk Assistant Principal Secretary Desk Assistant Page Page Library Di rector Page Page Page Page Desk Assistant Page Page Senior Library Assistant Page Desk Assistant Senior Librarian Page Page Electronic Data Analyst Desk Assistant Senior Library Assistant Desk Assistant Page Page Page Seni-or Library Assistant Senior Library Assistant Page Page Desk Assistant Desk Assistant Desk Assistant Desk Assistant Page Page Micro-Computer Assistant Page Desk Assistant Library Services Information
Specialist Page Page Senior Library Assistant Administrative Librarian Page Senior Library Assistant Page Librarian Page
- 32 -

---S-A-L-A-R-I-E-S--- ----TR-A--V-E-L----

2,895.33
366.57 140. 25 7,000.01 J,876.3B 2,136.70 2,665.82 1,891.26 1,066.75 1,999.63 2,146.25 2,042.14 854. 26 839. 39
72.25 227 .38 981. 75 2,240.00
2,237.63 1,309.02 2,284.38
1,844.50 I ,649. OJ
731. 00 I, 770. 14 2,760.37
17!.B8 42.50 12,522.25 1,047.64 1,706.27
971. 14 939 .26
76.50 2,434.02 4,863.07
3B.25 292. 19 182. 75 1,207.71 8,874.63 85.00 2,56B.07 7,355.72 2,122.89 2,312. OJ 7,953.90 242. 25 383. 57 2,924.00 539. 75 420. 76

24.57 160. 23
2.50 2,855.11
115.00 627. 70
178.92

267. 76 740. 56 1,837.51
455.81 2,089.06
477. 07 ! ,3B2. 50
561. 00

355. 13 1,324.44

PERSONNEL
Simons. Singh, Sinno, Smith, Smith,
Smith, Smith, Solomon, Sossa, Spencer. Still, Stinson, Strong, Jr., Stuckey, Stutters, Su, Sweeny, Symmers, Taal i b-Di n, Tinsley, Truell, Tucker, Tussing, Ullom, Viele, Vuong, Walton, Wells, Wexler, White, Wilburn, Wi 11, Wi 11 adsen,

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30 1994

Fannie Arnita Scott Al ice Dean
Judy Quinton J. Angel a L. Maria M. Katherine Lisa C. Gerald J. Elisha Angie K. April Ying-Huey Brian L. Nora Nadiyah
Jane
Corinne E. David Gloria B. Stephanie L. Blakely Honh--Hoa Alleen S. Tami Andrew Margaret Wyneika D. Mary Kay Jean

POSITION
Administrative Librarian
Page Mi era-Computer Assist ant Statistical Analyst Facilities Administrative
Coordinator Senior Library Assistant Page Desk Assistant Assist ant Di rector Page Page Page Inventory Cl erk Administrative Librarian Senior Library Assistant Desk Assistant Page Senior Library Assistant Page Senior Library Assistant Page Librarian Page Page Senior Librarian Page Page Desk Assistant Page Page Page Senior Librarian Desk Assistant

SCHEDULE "10" Page 3

SALARIES
1,982.63 3,340.00
530. 19 82. 88
630. 06 176.38 556. 75 10,898.25
6,438.99 4,486.94
958. 39
867 .01 3,801.90
682. 13 17,141.25
3,781.44 811. 76
89 .25 906.31 1,178.25 1,941.19 2,869.84 247. 56
17. 00

TRAVEL 248. 64 122 .22 44.10 925. 46 85. 91 17 .43
1,163.65 98.83
137. 73
31.50
444. 64

292,404.58 $ 13,282.18

See notes to the financial statements.

- 33 -

SECTION II COMPLIANCE

CLAUDE L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members. of the DeKalb County Public Library Board
CO:MPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the financial statements of the DeKalb County Public Library as of and for the year ended June 30, 1994, and have issued our report thereon dated June 19, 1995. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the financial statements.
We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
Compliance with laws, regulations, contracts, and grants applicable to DeKalb County Public Library is the responsibility of the Library's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of the Library's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.
The results of our tests indicate that, with respect to the items tested, the DeKalb County Public Library complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Library had not complied, in all material respects, with those provisions.

94CRL-10

This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~~
Claude L. Vickers State Auditor
CLV:gp 94CRL-10

CLAUDE L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members of the DeKalb County Public Library Board

SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the financial statements of the DeKalb County Public Library as of and for the year ended June 30, 1994, and have issued our report thereon dated June 19, 1995. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the financial statements.

We have applied procedures to test the DeKalb County Public Library's compliance with the following requirements applicable to each ofits Federal financial assistance programs, which are listed in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1994:

(1) Political Activity

(6) Allowable Costs/Cost Principles

(2) Davis-Bacon Act

(7) Drug-Free Workplace Act

(3) Civil Rights

(8) Audit Follow-Up/Resolution

(4) Cash Management

(9) Administrative Requirements

(5) Federal Financial Reports

Our procedures were limited to the applicable procedures described in the Office of Management and Budget's "Compliance Supplement for Single Audits of State and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective of which

94CRL-50

is the expression of an opinion on the Library's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that the DeKalb County Public Library had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed an immaterial instance of noncompliance with those requirements, which is described in the Schedule of Findings and Improper or Questioned Costs.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
c:%~~
Claude L. Vickers State Auditor
CLV:gp 94CRL-50

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members of the DeKalb County Public Library Board
SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
Ladies and Gentlemen:
We have audited the financial _statements of the DeKalb County Public Library as of and for the year ended June 30, 1994, and have issued our report thereon dated June 19, 1995. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the financial statements.
In connection with our audit ofthe fiscal year 1994 financial statements of the DeKalb County Public Library and with our consideration of the Library's internal control structure used to administer Federal financial assistance programs, as required by Office of Management and Budget (0MB) Circular A-128, "Audits of State and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1994. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing:
Types of Services Allowed or Unallowed
Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the DeKalb County Public Library's compliance with these requirements. Accordingly, we do not express such an opinion.

94CRL-120

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the DeKalb County Public Library had not complied, in all material respects, with those requirements.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
c:r~/~
Claude L. Vickers State Auditor
CLV:gp 94CRL-120

SECTION ID INTERNAL CONTROL

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe DeKalb County Public Library Board
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the financial statements of the DeKalb County Public Library as of and for the year ended June 30, 1994, and have issued our report thereon dated June 19, 1995. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the financial statements.
We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
In planning and performing our audit ofthe financial statements of the DeKalb County Public Library for the year ended June 30, 1994, we considered the internal control structure in order to determine our auditing procedures for the purpose ofexpressing our opinion on the financial statements and not to provide assurance on the internal control structure.
The management of the DeKalb County Public Library is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected.
94ICL-3

Also, projection of any evaluation of the structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design 'and operation of policies and procedures may deteriorate.

For the purposes of this report, we have classified the significant internal control structure policies and procedures in the following categories:

(I) Cash and Cash Equivalents

(6) Employee Compensation

(2) Investments

(7) General Ledger

(3) Revenue/Receivables/Receipts

(8) General Fixed Assets

(4) Procurement

(5) Expenditures/Liabilities/ Disbursements

For all ofthe internal control categories listed above, we obtained an understanding of the design ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control risk.

We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal 1:9ntrol structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.

As descnbed in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:

(I) Cash and Cash Equivalents

(2) General Fixed Assets

A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.

Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that all of the reportable conditions disclosed above are also considered to be material weaknesses.

94ICL-3

These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the DeKalb County Public Library's financial statements and this report does not affect our report thereon dated June 19, 1995.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp 94ICL-3

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
June 19, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe DeKalb County Public Library Board
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Ladies and Gentlemen:
We have audited the financial statements of the DeKalb County Public Library as of and for the year ended June 30, 1994, and have issued our report thereon dated June 19, 1995. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the financial statements.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (0MB) Circular A-128, "Audits ofState and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement and about whether the DeKalb County Public Library complied with laws and regulations, noncompliance with which would be material to a Federal financial assistance program.
In planning and performing our audit for the year ended June 30, 1994, we considered the internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the financial statements in a separate report dated June 19, 1995.

94ICL-13

The management of the DeKalb County Public Library is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, and that Federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection ofany evaluation ofthe structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.

For the purposes of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories:

GENERAL REQUIREMENTS

SPECIFIC REQUIREMENTS

(1) Political Activity (2) Davis-Bacon Act (3) Civil Rights (4) Cash Management

(1) Types of Services Allowed or Unallowed
(2) Reporting
(3) Applicable Special Tests and Provisions

(5) Federal Financial Reports (6) Allowable Costs/Cost Principles

(4) Other Requirement Claims for Advances and Reimbursements

(7) Drug-Free Workplace Act

(8) Audit Follow-Up/Resolution

(9) Administrative Requirements

For all of the internal control structure categories listed above, we obtained an understanding of the design ofrelevant policies and procedures and whether they have been placed in operation, and we assessed control risk.

During the year ended June 30, 1994, the DeKalb County Public Library had no major Federal financial assistance programs and expended 73% of its total Federal financial assistance under the following nonmajor Federal financial assistance program:

Library Services and Construction Act - Title I

94ICL-13

We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements as descnbed above, that are applicable to the aforementioned nonmajor Federal financial assistance program. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion.
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might constitute material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,

CLV:gp 94ICL-13

Claude L. Vickers State Auditor

SECTIONN FINDINGS AND IMPROPER OR QUESTIONED COSTS

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Improper Expenditure Financial Statements Finding Resolved Audit Control Number 6442-93-01
The audit report for the year ended June 30, 1993, called attention to an improper expenditure of $538.76 by the Library for refreshments for a party for the ALTA Legislative Committee. In the year under review, reimbursement of$538.76 was received and deposited to the Library's General Fund.
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6442-93-02
The audit report for the year ended June 30, 1993, noted that the management of the DeKalb County Public Library had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. In the year under review, no action was taken by the Library to establish this account group. This condition results in the financial statements of the Library being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Library to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory of land, buildings, equipment and inexhaustible collections and books owned by the Library 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.
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6442-93-03
The audit report for the year ended June 30, 1993, reported the Library failed to submit a copy of the 1992 audit report to the U. S. Department ofEducation from whom the Library received Title VI - Library Literacy Program (CFDA 84.167) funds. During the year under review, the Library submitted copies of the 1992 and 1993 audit report as required. However, the Library failed to submit a copy ofthe 1993 audit report, in a timely manner, to the U. S. Department of Education from whom the Library received Title VI - Library Literacy Program (CFDA 84. 167) funds.

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30 1994
PRIOR YEAR/CURRENT YEAR
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6442-93-03
Paragraph 13fofOMB Circular A-128 requires that recipients ofFederal financial assistance submit copies ofsingle audit reports to those agencies providing Federal financial assistance within 30 days of receipt ofthe audit report. Even though formally notified in writing of these report distribution responsibilities by the Department of Audits, management failed to comply with the prescribed distribution requirements.
Procedures should be implemented to ensure that reports are submitted to grantor agencies in accordance with audit distribution requirements.
CURRENT YEAR
CASH AND CASH EQUIVALENTS Uncollateralized Deposits Financial Statements Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 6442-94-01
As ofJune 30, 1994, the DeKalb County Public Library failed to have its bank balances fully collateralized as provided for by the Official Code of Georgia Annotated Section 45-8-12 which states, in part, as follows:
"The collecting officer or officer holding public funds may not have on deposit at any one time in any depository for a time longer than ten days a sum of money belonging to the public body when such depository has not given bond to the public body as set forth in this code section. . . The aggregate of the face value ofsuch surety bond, the face or par value ofsecurities pledged, and the amount of deposit insurance shall be equal to not less than 110 percent of the public funds being secured. . . after the deduction of the amount ofdeposit insurance".
This noncompliance occurred because of management's failure to adequately monitor the collateralization of balances at individual banks.
The Library should implement adequate procedures to monitor the collateralization of bank balances to ensure compliance at all times with State laws governing deposits and investments.

SECTIONV PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF PERTINENT VIEWS OF RESPONSIBLE OFFICIALS
YEAR ENDED JUNE 30 1994
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 6442-93-02
We concur with this finding. At the present time, staffing limitations prevent the recording of general fixed assets on the financial statements. However, DeKalb County Public Library does maintain an accurate database of its inventory, and we are evaluating the feasibility of incorporating this information into our financial statements.
AUDIT FOLLOW-UP/RESOLUTION Audit Distribution Requirements Federal Financial Assistance Nonmaterial Noncompliance Audit Control Number 6442-93-03
We concur with this finding. In order to prevent this occurrence in the future, a draft transmittal memo and an envelope to mail the audit report to the Federal funding agency has been prepared and placed in the FY I993-94 Audit File, which will provide an immediate reminder to mail the audit report upon receipt.
CASH AND CASH EQUIVALENTS Uncollateralized Deposits Financial Statements Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 6442-94-01
We concur with this finding. DeKalb County Public Library has implemented a procedure wherein the calendar ofthe Manager, Administrative Services will have a reminder posted in the first week .ofeach month, to verify proper collateralization ofall library funds (for any bank holding sufficient library funds that does not routinely provide such evidence). In addition, the Director's calendar will include a reminder to verify this information during the first week ofJune.

APPENDIX

DEKALB COUNTY PUBLIC LIBRARY HEDULE OF SALARI S PAID BY THE DEKA B COUNTY
ON BEHALF OF THE DEKALB COUNTY PUBLIC LI
FISCAL YEAR ENDED JUNE 30

OF COMMISSIONERS - UNAUDITED

PERSONNEL
Abrams, Adams, Addi son, Aitken, Allen, Allen, Almand, Anderson, Anderson-Gore,
Andrews, Antoine, Archer, Arseneau, Atkinson, Ayer, Bailey, Banja, Bankston, Barber, Bell, Bender, Bergmann, Blount, Bogl in, Bohannon, Braxton, Brooks, Brooks, Brooks, Brooks, Broughton, Brown, Brown, Bryant, Bryant, Buggs, Burdell, Caban, Cain, Call wood, Calvert-Fowl er, Canahl, Carder, Chandler, Chase, Clark, Col 1 ins, Colquitt, Connaway,
Conner, Conner,
Conrad, Cooper, Cornelius, Crawford,
Cromer, Cross, Cummins, Daniel,
Davis, Davis, Davis, Davis, Des Enfants, Dickerson, Dockins, Dolli sh,

Alfred Zenobia Othe 11 a Maxine Carroll Ruby Joyce
Raponze 11 Debra Susie Hattie Edward Marja
Charles Valerie
Theri sa Judi th Care an Joann Jacqueline Dorothy K.
Sue Glori a Hattie Nancy Nell Barbara A. Francine Patricia Sharon
Angel a Lementhia Valencia Donetta Elizabeth
Mia Karen
Robert June Lybia
Sandra L.
Amanda William Cynthia Mary Vi rgi ni a Daphne
s:Kenneth 8.
Ann Archie Carole Viola Mary J. Mary
Donna Geraldine Suzanne Martha E.
Bradford Frank Patricia
Sharon
s.
Brenda
Vernon Patricia

POSITION
Custodian L:i brary Cl erk Library Assist ant Library Cl erk Librarian Layout Artist Senior Secretary Library Clerk Li bra ry Cl erk Library Clerk Library Cl erk Librarian Senior Librarian Custodial Supervisor Librarian Senior Library Clerk Senior Librarian Library Clerk Library Cl erk Library Clerk Library Assist ant Senior Librarian Senior Library Assistant Library Cl erk Senior Library Assistant Senior Library Assistant L1 bra ry Cl erk Senior Clerk Library Clerk Library Cl erk Senior Library Assistant Senior Library Clerk L1brary Clerk Library Cl erk Senior Cl erk Senior Library Assistant Librarian Principal Librarian L1 brary Cl erk Library Assistant Library Cl erk Security Dffi cer Custodian Principal Librarian Library Cl erk Library Cl erk Senior Library Clerk Custodian Senior Library Assistant Library Clerk Library Assistant Senior Library Cl erk Library Cl erk Senior Library Assistant Custodian Senior Library Assistant Senior Librarian Librarian Library Cl erk Custodian Custodian Library Cl erk Senior Library Assistant Principal Librarian Custodian Custodian Senior Librarian

263. 64 7,743.95 19,824.82
16,772.16 31,502.99 26,629.50 23,329.09
133. 62 7,892.50 18,794.11 16,032.85 27,711.38 8,042.64 31,996.43 13,434.82 14,023.83 24,076.23
20,609.45 15,619.33 12,040.00
6,684.34 34,995.57 27,744.41 15,736.39 23,970.36 26,111.00
4,409.53 22,061.51 15,349.75 11,084.13 9,508.67 13,257.59
80. 17 8,092.32 20,378.78 20,655.86
414.92
36,94B.10 20,443.97
8,606.36
3,273.83 9,934.21 6,207.52
38,285.08 8,154.21 8,465.61 3,45B.48 4,921.90 23,573.06
3,352.13 14,227.79
15,304.13 8,107.81 5,052.27
13,388.39
17,880.67 13,273.02 15,103.28
1,496.52 1,178.59 6,869.23
3,607.69 24,765.23
35,591.16 11,530.46
2,087.15 24,960.92

DEKALB CDU SCHEDULE OF SALARIES PAID BY T
ON BEHALF OF THE DEKALB
FISCAL YEAR

LIC LIBRARY LB COUNTY BOARD OF COMMISSIONERS PUBLIC LIBRARY - UNAUDITED
JUNE 30 1994

PERSONNEL
Dorsey, Dunn. East, Edgmond, Elam, Engel bracht, Engel land, Enoch, Faul ks, Ferrel 1, Finch, Fitch, Flannery, Flannigan, Fluker, Ford, Fountain, Frey, Furtick, Gaines, Garner, Gaus, Gilbert, Goodson, Grant,
Gundy, Hassan, Hawk, Hemming,
Hessaway, Hi 11, Hollomon, Hooper, Howard, Howell, Howell, Hudson, Huff, Hunter, Hurd, Huston, Hutchinson, Irvin, Jackson, James, Jenkins, Jenkins,
Johnson, Johnson, Johnson, Johnson, Johnson-Dani el, Jones, Jones, Jordan, Joyner, Kilgore, King, Kirby, Kissel 1, Klein, Kuhn-Kendrick, Lade 11-Thomas, Le Coq, lee, Lee, Lewis,

Edgar
Velma Mary
James Jeff J. Virginia Crystal Creighton Jenni fer
Myra
Karen Rosemary
Lizzie Anna B. Mary Mary Brenda Samuel Glenda Palma Sharon Theresa Martha Brenda Sharon P.
Marilyn
Susan R. !an Lola Katherine Jenny Margaret Harrison
Betty Pri scil 1a Helen Jerome Julie Stephen Tammy E. Gregory
Jean Doris C. Carole Gina Marie Janet M. Johnathan Mark A.
Sandra Jacque1 ine Charlie L. Latanya Hylah
Valerie Katherine Carolyn Gail Carole Pauline Charmette S. Julie Tammy I. Chrystl ing
Mei-Yun Charlotte

POSITION
Custodian Senior Cl erk Senior Library Assistant Custodian Senior Library Assistant Library Assistant Senior Librarian Library Cl erk Courier Library Cl erk Li bray Cl erk Library Cl erk Library Cl erk Custodian Senior Library Clerk Custodian Senior Library Clerk Library Clerk Senior Library Clerk Library Clerk Library Assistant Senior librarian Senior Cl erk Senior Librarian Library Assistant Library Assistant Library Assistant Senior Library Clerk Senior Library C1 erk Senior Library Cl erk Library Clerk Librarian Senior Library Assist ant Custodian Li bra ry Cl erk Library Clerk Librarian Senior Library Cl erk Assistant Di rector Principal librarian Courier Librarian Senior Library Assist ant Librarian Library Clerk Senior Librarian Senior Library Assistant Library Cl erk Library Assistant Custodian Senior Library Clerk Senior Librarian Custodian Library Clerk Library Clerk Senior Library Assistant Library Cl erk Senior Clerk Senior Library Assistant Library Cl erk Librarian Librarian Library Clerk Library Cl erk Senior Secretary
Librarian Principal Secretary

151.25 17, 94D. 94
7,647.34
6,022.94 10,422.27 22,463.12 35,430.54
8,581.46 14,306.26
2,866.00 12,520.86 17,150.67
7,352.41 988. 65
3,683.75 6,103.80 9,073.98
4,477.83 3,846.55 15,776.34 23,349.75 25,187.94 21,608.24 31,556.37 19,436.27 8,103.98 23,039.55
1,968.90 1,289.31
17,186.02 15,041.46 ll!,649.59 25,743.31 14,140.33
7,942.33 16,548.93 24,580.59
147.35 28,859.35 38,322.84
7,616.17 24,719.17 27,658.36
6,011.21 15,525.85
31,146.01 20,241.25
4,342.54 19,160.88
4,899.93 6,421.31 26,344.56 5,780.86 15,606.66 16,428.22 1,954.05 10,052.77 18,201.12 19,559.88 7,859.32 23,708.36 14,065.95 11,911.07
7,482.50 17 ,011.6D 20,609.06 19,091.68

PERSONNEL
Litton. Macconne 11 Malone, Mancini, Manigault. Manley, Marilla, Marion, McGukin,
Mciver, Mcleod, McReyno 1 d s , Merri 11, Merriman, Mitchell, Mobley, Moeller,
Morgan,
Morgan, Morton, Moyer, Myers, Olayiwola, Owens, Ozoh,
Ozonu, 0'.Donnell,
Park.man, Payne, Phillips, Powell, Proctor, Ragin,
Raybon, Reeves, Richards, Richardson, Riviere, Roberts, Rabi nson,
Ross, Rushin. Sanders, Scott, Scrudato, Shea, Jr., Sheldon, Sherri 11 , Simmons, Sims, Skell ie, Smith, Smith, Smith, Smith, Smith, Smothers, Sommerfield, Sessa, Starkey, Steen, Stewart, Stone, Strong, Strozier, Struthers, Stuckey,

DEKALB COU SCHEDULE OF SALARIES PAID BY T
ON BEHALF OF THE DEKALB
FISCAL YEAR

SSIONERS ED

Sally
Muri el
Mary
Donna Wanda Juanita Robbin M. Patricia
Lois Sonya
Grace Mary Vi al a D. Peggy Juli DUS
Mary Edward
Barbara Darrel 1 Leticia Helen Nathaniel Adwale David Ruphina Agatha Teresa Carrie Jacqueline Timothy Gerard Rhonda Lynette Thalia Margaret
Jane Estel 1a Mary Vann
Dorothy Betty T. Betty Wanda
Mary Ann
Joan
William Lorraine
Beatrice
Fannie
Harry
Karen
Al ice
Andrade Beverly
Dean Judith Wanda G. Rosemary
Maria M.
Susan E.
Lavora Kathy Deborah Michael Veronica
Helen Angela

POSITION
Administrative Librarian Library Cl erk Library Cl erk Library Di rector Library Clerk Senior Library Assistant Library Cl erk Senior Library Cl erk Library Assistant Library Assistant Senior Librarian Senior Librarian Library Clerk Librarian Custodian Custodian Electronic Data Analyst Library Clerk Custodian Senior Library Assistant Principal Accounting Clerk Courier Library Assistant Senior Library Cl erk Library Assistant Senior Library Cl erk Librarian Senior Library Assistant Library Cl erk Custodian Security Officer Library Services Information Specialist Senior Library Assist ant Library Assistant Library Cl erk Admi ni strati ve Librarian Senior library Clerk Library Assistant Senior Librarian Custodian Library Cl erk Library Cl erk Intermediate Clerk Li bra ry Assistant Librarian Manager. Admi ni strati ve Services Library Assistant Library Clerk Administrative Librarian Custodian Senior Librarian Statistical Analyst Library Clerk Library Cl erk Facilities Administrative Coordinator Senior Library Assistant Library Clerk Senior Library Assistant Assistant Di rector Librarian Custodian Senior Library Assist ant Senior Library Cl erk Library Cl erk Library Cl erk Senior Librarian Administrative Librarian

43,682.28 8,434.B3 15,511.55
68,854.SB 17 ,804.3B 21,218.73
8,922.76 17,069.01 23,333.45 18,280.13 33,012.91 35,430.58 1,737.05 22,365.11 8,933.60
6,089.30 39,76B.D4
9,183.99 2,4B2.59 12,247.46 20,460.74 2,972.77 17,638.18 20,136.78
557. 03 9,250.61 14,050.44
26,236.28 5,549.59 2,198.11 I, 983. BS
26,337.03 21 ,29B.05
7,556.!B 6,864. 7B 39,868.68 5,227.49 18,936.34 B,BlO. 16
2,165.66
1,B70. 66
14,950.64 16,87D.B! 12, D26. 24 14,217.29 37 ,B23.14 18,2B!.26
7,563.52 37,445.65
1,054.51 31,27B.66 29,765.43 17,838.56
11,242.80 25,331.98
25,376.37 3,206.BS
23,261.96 952. 38
25,331.94 7 ,DD! .66
12,49B.17 7,957.41
8,693.76 1,265.40 29,155.74 46,764.50

DEKALB COUNTY P SCHEDULE OF SALARIES PAID BY THE DE
ON BEHALF OF THE DEKALB COUNT FISCAL YEAR ENDE

PERSONNEL
Symmers, Tagga-rt, Taylor, Taylor, Taylor, Tonner. Towler, Trimble, Tucker. Turner, Turner, Van Rysselberge, Van Tone, Vaughn, Viele, Voll in-Reed, Walker, Walker, Walker, Warner, Watkins, Watkins, Watson, Wells, Whitaker, White, White, White, Wi 11, Wi 11 iams, Wi 11 lams, Williams, Wilson, Wilson, Winley, Winston, Wolf, Woodruff, Wool fork, Wright,
Wright, Wright, Young,

Nora Bettye Dolores Franquetta Pamela Shawn Wilma th Katherine B. David Cynthia Edward Joan Nancy
Tesa Blakely
Sharon lri s Sandra Wi 11 iam A. Lisa Jennifer
Rebecca Ethel Doris Gwendolyn Alli son Sophi a Tawanna Mary
Erika Ernestine E. Mendy Jeannine Katherine Yeroni ca Jaime Melinda Anita Thalia Ellen H.
Ruth
Wanda
Nancy

POSITION
Senior Library Assi 'stant Library Clerk Library Clerk Library Clerk Library Clerk Senior librarian Library Clerk Library Clerk Librarian Library Assist ant Custodian Senior Library Assist ant Executive Secretary Library Assistant Senior Librarian Senior Librarian Library Cl erk Library Cl erk Custodian Library Assistant Library Clerk Senior Library Assistant Senior Library Assist ant Principal Librarian Custodian Principal Librarian Library Cl erk Library Cl erk Senior Librarian L1brary Cl erk Library Cl erk Senior Library Clerk Library Assistant Librarian Senior Library Assistant Security Officer Principal Librarian Library Assistant Library Cl erk Senior library Assistant Library Assistant Library Assistant Administrative Librarian

27,566.82 7,479.14
10,982.54 1,496.52 3,385.51 3,028.25 7,706.48 935. 33 9,873.94
18,664.96 1,615.38
10,107.88 31,350.99 17,088.28 32,276.38 19,869.94
1,336.17 8,185.16 1,076.53 17,030.70 16,593.15 26,193.31 21,120.02 38,965.87 8,280.39 38,866.49 7,167.56 8,639.B6 31,673.60 7,721.21 6,253.23 2,250.73 7,839.26 22,365.15 24, IB5. 68 3,971.01 37,878.95 5,373.19
365. 04 3,645.29 19,342.39 15,12B.32 47,498.78
$ 3,733,B40.87