Audit report, DeKalb County Public Library, a component unit of DeKalb County, Georgia, year ended June 30, 1997

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AUDIT REPORT DEKALB COUNTY PUBLIC LIBRARY
A COMPONENT UNIT OF DEKALB COUNTY, GEORGIA YEAR ENDED JUNE 30,1997

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASH I NGTON STREET
ATLANTA, GEORGIA 30334-8400

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DEKALB COUNTY PUBLIC LffiRARY

- TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

14

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

15

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

16

2

FEDERAL

17

3 SCHEDULE OF EXPENDITURES

LOTTERY PROGRAM

18

4 SCHEDULE OF SALARIES AND TRAVEL

19

SECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SECTION I FINANCIAL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
June 17, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Technical and Adult Education
and Director and Members of the DeKalb County Public Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general-purpose financial statements of the DeKalb County Public Library, component unit of DeKalb County, Georgia, as of and for the year ended June 30, 1997, as listed in the table of contents. These general-purpose fmancial statements are the responsibility of the DeKalb County Public Library's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmancial 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 estimates 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 general-purpose fmancial 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 general-purpose 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.
The aggregate effects on the general-purpose financial statements ofthis omission have not been determined, but are believed to be material.
97ARL-42

In our opinion, except for the effects on the general-purpose financial statements of the matter referred to in the third paragraph, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the DeKalb County Public Library as of June 30, 1997, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements ofthe DeKalb County Public Library taken as a whole. The accompanying combining statements (Exhibits E and F) and the financial schedules (Schedules 1 through 4), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion is fairly presented in all material respects in relation to the generalpurpose financial statements taken as a whole.
A copy of this 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.
Re~ submitted,

CLV:gp 97ARL-42

Claude L. Vickers State Auditor

DEKALB COUNTY PUBLIC LffiRARY

DEKALB COUNTY PUBLIC LIBRARY COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30,1997

EXHIBIT"A"

ASSETS Cash and Cash Equivalents Investments Accounts Receivable

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTALS (Memorandum Only) JUNE 30,1997 JUNE 30,1996

$ 660,873.01

$ 660,873.01 $ 831,505.32

1,158,260.86

1,158,260.86

1,093,091.27

3,200.92 $

51,401.09

54,602.01

71,362.88

Total Assets

$ 1,822,334.79 $

51,401.09 $ 1,873,735.88 $ 1,995,959.47

LIABILITIES AND FUND EQUITY
LIABILITIES
Cash Overdraft Accounts Payable Expired Grant Balances Payable
Total Liabilities
FUND EQUITY
Fund Balances Unreserved Undesignated

$ $ 121,239.16
26,520.65
$ 147,759.81 $

51,122.62 $ 278.47
51,401.09 $

51,122.62 $ 121,517.63 26,520.65
199,160.90 $

66,486.62 178,195.33
244,681.95

1,674,574.98

0.00

1,674,574.98

1,751,277.52

Total Liabilities and Fund Equity

$ 1,822,334.79 $

51,401.09 $ 1,873,735.88 $ 1,995,959.47

The notes to the general purpose financial statements are an integral part of this statement.
-2-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "B"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

YEAR ENDED JUNE 30, 1997

FUND BALANCE JUNE 30

$ 1,674,574.98 $=======0='0==0 $ 1,674,574.98 $ 1,751,277.52

The notesto the general purpose financial statements are an integral partof this statement. -3-

THIS PAGE LEFT BLAHK

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30.1997

EXHIBIT "C"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 972,320.00 $ 946,370.45 2,532,430.00 7,830,568.03

Total Revenues

$ 3,504,750.00 $ 8,776,938.48

EXPENDITURES

Current Program Services Technical Services Circulation Administration Maintenance and Operations

$ 3,504,750.00 $ 1,847,281.64 788,162.14
4,624,724.51 494,608.38
1,098,864.35

Total Expenditures

$ 3,504,750.00 $ 8,853.641.02

Excess of Revenues over (under) Expenditures

$

0.00 $ -76,702.54

FUND BALANCE JULY 1,1996 (Restated - See Note 1)

1,701,099.49 1,751,277.52

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 24,850.00

$ 59,060.00

82,849.18

$ 59,060.00 $ 107,699.18

$ 59,060.00 $ 33,783.81 46,847.98 15,114.83 6,340.96 5,611.60

$ 59,060.00 $ 107,699.18

$

0.00 $

0.00

-43,077.43

0.00

FUND BALANCE JUNE 30,1997

$ 1,701,099.49 $ 1,674,574.98

$ -43,077.43 $======0.=00=

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

DEKALB COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The DeKalb County Public Library (Library) 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 of the departure from generally accepted accounting principles disclosed in these notes, the fmancial statements ofthe Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types of the Library.
The Library Board consists of twelve members. The DeKalb County Board of Commissioners may appoint up to ten members, eight members appointed at large, one membership shall be reserved for the Chief Executive Officer ofDeKalb County and one membership shall be reserved for the DeKalb County Executive Assistant. One member is appointed by the City of Decatur and one member is appointed by the City of Doraville. Since the DeKalb County Board of Commissioners appoints a majority of the Library's Board members and provides a substantial majority of funding for the operations of the Library, consequently, the Library is deemed to have a financial benefit/burden relationship with the Board of Commissioners as defined by the Governmental Accounting Standards Board. Accordingly, the DeKalb County Public Library is considered to be a component unit ofDeKalb County, Georgia.
FUND ACCOUNTING
The Library uses funds to report on its financial position and the results of its 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 Library. 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.
The general purpose fmancial statements account for all State, Federal 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:

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DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources 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.
BASIS OF ACCOUNTING
The accounting and fmancial 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 of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
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 ofthe 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.
RESTATEMENT OF PRIOR YEAR FUND BALANCE
In prior years, the fmancial activities for the Library's donations were reported separately as a fiduciary fund. This fund had a balance of$96,313.58 at June 30, 1996. For fiscal year 1997, this fund balance has been reported as a part of the General Fund. The fund balance at July 1, 1996 has been restated as appropriate.
BUDGET
The DeKalb County Public Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is
-7-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Department of Technical and Adult Education as a part ofthe Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits 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 of Georgia Annotated Section 36-83-4 authorizes the Library to invest its funds. In selecting among avenues of investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested 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 of any corporation of the United States government,
(5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
-8-

DEKALB COUNTY PUBLIC LIDRARY

EXHIDIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(8) Obligations of other political subdivisions of the State of Georgia.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose 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 ofCornmissioners on behalf of the DeKalb County Public Library.
INTERFUND TRANSACTIONS
The Library has the following type of interfund transactions:
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate fmancial analysis. Data in these columns do not present fmancial position or results of operations 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. Certain reclassifications have been made to the comparative data to conform to the current year classifications.
Note 2: DEPOSITS AND INVESTMENTS
COLLATERALIZAnON 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 of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110percent ofthe public funds being
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DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS AND INVESTMENTS
secured after the deduction of the 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 anyone of or any combination of the following:
(1) Surety bond signed by a surety company dilly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,
(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 of the 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 of a 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, 1997, the bank balances were $756,594.51. The amounts ofthe 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.)
- 10-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D'

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS AND INVESTMENTS

The Library's deposits are classified by risk category at June 30, 1997, as follows:

Risk Category

Bank Balance

1

$ 355,764.91

2

400,829.60

3

0.00

Total

$ 756,594.51

CATEGORIZAnON OF INVESTMENTS At June 30, 1997, the carrying amount of the Library's total investments was $1,158,260.86 and consisted entirely of funds in the Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services. This amount is not required to be categorized since the Library did not own any specific identifiable securities in the pool. The investment policy of the State of Georgia, Office of Treasury and Fiscal Services for the Local Government Investment Pool does not provide for investment in derivatives or similar investments.

Note 3: RISK MANAGEMENT

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster; and unemployment compensation.

The Library has obtained commercial insurance for risk of loss associated with torts, assets and job related illness or injuries to employees. The Library has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.

The Library has elected to self-insure for all losses related to natural disaster. In addition, the Library has elected to self-insure for errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Library has not experienced any losses related to these risks in the past three years.

The Library is self-insured with regard to unemployment compensation claims. The Library accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated. The Library has not experienced any unemployment compensation claims during the last two years.

The Library has purchased surety bonds to provide additional insurance coverage as follows:

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DEKALB COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 3: RISKMANAGEMENT

Position Covered

Amount

Cashier Treasurer

$ 100,000.00 $ 100,000.00

Note 4: ON-BEHALF PAYMENTS

The Library has recognized revenues and expenditures in the amount of $5,590,764.96 for various expenditures paid on the Library's behalf by the DeKalb County Board of Commissioners. The following is a breakdown ofthose expenditures:

Salaries Employee Benefits Postage Property Services Supplies

$4,404,220.87 1,180,349.86 2,294.24 2,996.20 903.79

$5.590.764.96

Note 5: 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 fmancial position.

Note 6: 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 ofpay for unused accumulated annual leave and one (1) day ofleave for each fifteen (15) days of unused sick leave, up to the maximum, upon retirement or termination. See Note 1 - Compensated Absences

Note 7: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members

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DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 7: RETIREMENT PLANS

in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.81% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Required Contribution

1997 1996 1995

100% 100% 100%

$ 453,828.22 $ 453,346.72 $ 442,601.13

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DEKALB COUNTY PUBLIC LIBRARY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30.1997

EXHIBIT"E"

ASSETS Cash and Cash Equivalents Accounts Receivable
Total Assets

LOTIERY PROGRAM

FEDERAL PROGRAM

TOTALS JUNE 3D, 1997 JUNE 30, 1996

$

278.47

$

278.47

-----$--~...;.;5:1:,4.01..0;9~

51,401.09 $ _ _6=.9!,-3:8=1...;6,3;~

$

278.47 $

51,401.09 $

51,679.56 $ ======6=9=,3=8=1=.=6=3=

LIABILITIES AND FUND EQUITY

LIABILITIES

Cash Overdraft

Accounts Payable

$

Total Liabilities

$

FUND EQUITY

Fund Balances Unreserved Undesignated

$
278.47
278.47 $

51,401.09 $ 51,401.09 $

51,401.09 $
278.47
51,679.56 $

66,486.62 2,895.01
69,381.63

0.00

0.00

0.00

0.00

Total Liabilities and Fund Equity

$

278.47 $

51,401.09 $

51,679.56 $ ======6=9=,3=8==1=.6=3=

See notes to the general purpose financial statements.

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DEKALB COUNTY PUBLIC LIBRARY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30,1997

EXHIBIT "F"

REVENUES
State Funds Federal Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1
FUND BALANCE JUNE 30

LOTTERY PROGRAM

FEDERAL PROGRAM

TOTALS YEAR ENDED JUNE 30,1997 JUNE 30,1996

$ 24,850,00 $
$ 24,850.00 $

$ 82,849.18
82,849.18 $

24,850.00 $ 82,849.18
107,699.18 $

10,000,00 116,586,95
126,586.95

$ 4,123.57 $

15,114.83

5,611.60

$ 24,850.00 $

$

0.00 $

0,00

29,660.24 $ 46,847.98
6,340.96
82,849.18 $ 0.00 $ 0.00

33,783.81 $ 46,847.98 15,114.83
6,340.96 5,611.60
107,699.18 $
0.00 $
0.00

65,004.89 32,405.20 26,666.10 2,510.76
126,586.95
0.00
0.00

$======O=.o~o $====0=.0==0 $====O=.O~O$=====0.0=0

See notes to the general purpose financial statements.

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DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 1997

SCHEDULE "1"

AGENCY/FUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Maintenance and Operation Lottery Program Assistive Technology

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 284,214.45 331,078.00 331,078.00
-----$

$ 284,214.45 331,078.00 331,078.00

24,850.00

24,850.00

$ 946,370.45 $

24,850.00 $ 971,220.45

See notes to the general purpose financial statements.

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DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30.1997
AGENCY/FUNDING
Education, U. S. Department of Direct Library Services and Construction Act Title VI - Library Literacy Program Through Georgia Department of Technical and Adult Education Library Services and Construction Act Title I - Public Library Services Stewart B. McKinney Homeless Assistance Act Education for Homeless Children and Youth

SCHEDULE "2"

GOVERNMENTAL FUND TYPE SPECIAL REVENUE FUND

$

10,094.08

52,755.10 20,000.00

$

82,849.18

See notes to the general purpose financial statements.

-17 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES LOTTERY PROGRAM YEAR ENDED JUNE 30,1997
EXPENDITURES
Program Services Supplies
Circulation Other Purchased Services Supplies Equipment
Maintenance and Operations Repairs and Maintenance

SCHEDULE "3"

ASSISTIVE TECHNOLOGY

$

4,123.57

1,328.47 9,476.21 4,310.15

5,611.60

$

24,850.00

See notes to the general purpose financial statements. -18 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

Allen, Ali, Almand, Anderson, Aponte, Armstrong, Ashmore, Avirett, Baker, Barker, Bender, Bohannon, Boone, Brock, Brown, Brown, Bryson, Buggs, Burdell, Burghardt, Cafiso, Caldwell, Camp, Carnes, Castleberry, Chase, Conyers, Cortez, Cosby, Crews, Cunningham, D'Almeida, Dabbs, Davis, Dent, Dockins, Doherty, Dollisch, Doty, Edwards, Edwards,

RUby Moshmin N. Joyce M. Olivia Carlos J. Carolyn Y.
Dorothy A.
Chelsea M. Harold Betty W. Peter C. Nancy B. Nancy Bakari M. Jacqueline E. Mitchell L. Karen M. Mia L. Karen James E. June E.
Judith A.
Lisa P.
Teresa A.
Brandi N. MaryT. Liana D. Jessica H. Kimberly D. Mary Lynn Libera T.
Mark A.
Robert E. Denise D. Kimberly S. Vernon L. Mary Jo Patricia Elizabeth Dennis N. Lashandra M.

POSITION
Graphic Artist Desk Assistant Senior Secretary Technology Assistant Desk Assistant Principal Librarian Literacy Coordinator Page Facilities Assistant Desk Assistant Page Senior Librarian Assistant Desk Assistant Page Desk Assistant Page Page Librarian Librarian Page Page Desk Assistant Desk Assistant Storyteller Page Page Page Page Desk Assistant Desk Assistant Desk Assistant Page Electronic Data Analyst Desk Assistant Page Custodian Desk Assistant Senior Librarian Senior Library Assistant Page Page

SALARIES

TRAVEL

$

88.53

$

524.88

17.90

7,195.33

147.50

280.02

7,819.92

2,242.14

5,186.50

5,015.88

1,091.95

64.38

7,229.40

865.25

4,936.02

809.88

2,023.75

62.72

29.68

1,229.65

2,797.13

1,019.00

3,074.03

3,823.77

1,608.00

337.25

866.88

121.13

532.50

141.75

3,956.70

1,412.38

1,251.48

2,144.57

280.51

45.50

637.88

140.20

2,145.00

2,457.02

1,413.77

See notes to the general purpose financial statements
-19-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE. "4"

PERSONNEL

Fawaz, Fernandez, Fields, Fincher, Ford, Francis, Gaines, Goodson, Godel, Gordon, Gratten, Grayson, Greer, Griffin, Grindon, Hailey, Hamilton, Hardman, Hartman, Harvey, Heine, Helms, Hessaway, Hill, Hill, Huang, Huang, Huitt, Hunkler, Isenhour, Jackson, Jackson, Johnson, Johnson, Johnson, Johnson, Johnson, Johnson, Jones, Jones, Juday,

Daniel M. Giselle Mari Marian M. Felita D. Ruthanne Glenda D. Martha G. Lila H. Dawn M. Robert G. Ruth C. Dianne S. Margaret Nell Katherine J. Vera H. Kendrick J. Pamela Aaron G. Lakeisha D. Elizabeth M. Jennifer M. Lola Christopher B. Katherine E. Candy Yu-wei Jenny Yu-chin Terry Ann AmyE. Charmaine A. Doris C. Melvin D., Jr. AngelaA. Anne J. Brande T. Jonathon Katherine B. Shauna M. Mary Ellen PollyT. Mary F.

POSITION
Page Page Page Literacy Coordinator Page Secretary Library Clerk .Senior Librarian Page Page Page Page Desk Assistant Desk Assistant Page Secretary Page Page Page Page Page Page Library Specialist Page Desk Assistant Page Page Senior Librarian Assistant Page Desk Assistant Librarian Desk Assistant Senior Librarian Assistant Administrative Librarian Page Senior Library Specialist Desk Assistant Page Page Desk Assistant Desk Assistant

SALARIES

$

1,161.90

38.00

1,370.41

3,300.00

384.75

7,990.50

$

1,336.00

1,621.40

1,227.63

2,225.88

520.14

4,269.06

2,293.00

352.69

6,974.65

228.00

728.82

525.83

3,469.94

365.50

707.25

412.25 230.44 1,565.83 2,861.76 2,073.75 989.20 1,379.01 888.00 2,868.65 7,035.00

2,534.44

1,723.32 2,363.27 1,305.53 3,278.88
70.00

TRAVEL 32.73
40.50 402.69
65.00

See notes to the general purpose financial statements - 20-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE "4"

PERSONNEL

Kane, Kerlin, Kim, Lampley, Larsen, Leaptrot, Lewis, Lewis, Litton, Liu, Lutz, Marks, Marshall, Mathews, Mathura, McDuffie, McFarlane, McKnight, McLaren, McLeod, Mickles, Miller, Moeller, Montgomery, Montgomery, Moody, Moore, Moorer, Neill, Neller, Noel-Hayes, Norfolk, O'Hara, Okafor, Ologundudu, Outlaw, Oxford, Pearson, Pearson, Perry, Phillips,

Joyce B. John A. ThaoV. Katherine Clotilde A. Meredyth G. Charlotte M. Lucas Sally JueiLan Rachel M. Carolyn G. De'Antronette
Christy L.
Bradman F. Lorraine G. Renee' A. Sholly M. Margaret M. Latenna S. Jeanetta N.
Celeste R. Edward R.
Matthew Victoria P.
Kristy R.
Keith D. Brandy N. Stewart G. Barbara E.
Marcia L.
Sherry A. John F. Chidebe I. Olamide N. JameliaY. Joyce A. Cecil C. Irene Songhai M. JulieM.

POSITION
Page Supply Clerk Page Librarian Page Desk Assistant Principal Secretary Administrative Librarian Senior Librarian Page Page Page Page Page Page Desk Assistant Page Desk Assistant Page Desk Assistant Page Page Electronic Data Analyst Information Specialist Page Page Page Page Page Desk Assistant Desk Assistant Principal Librarian Page Librarian Page Page Desk Assistant Page Desk Assistant Page Literacy Coordinator

SALARIES

TRAVEL

$

801.57

7,367.75

1,963.94

$

1,134.07

156.19

2,238.95

2,440.19 314.50 356.25 123.25 395.88
4,492.62 9,595.00
476.19 5,718.14 2,417.07
751.63 1,781.65
498.31

1,539.01 1,270.50 4,930.95 2,073.51 1,555.45 1,071.00
295.00
2,560.08 935.00 388.32 213.75 439.69 66.50
1,688.64 337.88 954.24

60.72 343.11
88.74
342.42 105.76
608.60
34.50

See notes to the general purpose financial statements - 21 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE !'4"

PERSONNEL

Pinckney, Pittman, Price, Ragin, Randolph,

Kathleen W. Chanteria Joseph B. Edgar Brenda

Richburg, Rivers, Roberts, Robinson, Rogers, Royall, Saadiq, Scarborough, Schenck, Schmidt, Shoemaker, Simmons, Smiley, Smith,

Alonzo Angela Audrey E. PatriciaA.
Kevin R. June K. Ahmed A.
Edward N. Elizabeth D.
Marilyn A.
Charles P.
Fannie R.
Sabrina P. Dean O.

Sossa, Starkey, Steen, Stephens, Stuckey, Su, Sullivan, Symmers, Taylor, Thomas, Tinsley, Truss, Tucker, Turner, Turner, Turner-Hansen, Tussing, Wamsley, White, White,

Maria M. Susan Lavora S. Rasheeda K. Angie K. Ying-Huey
Shayla R.
Nora L. Hiram C. Larry D., Jr. Jane P. Jocelyn D. David C. Jarrod L. Juliet P.
Allison A.
Gloria B. Robert M., III Dexter J. Robert E.

POSITION
Librarian Page Page Page Manager Administrative
Services Technical Services Senior Librarian Assistant Page Page Page Page Page Technology Assistant Desk Assistant Desk Assistant Library Assistant Administrative Librarian Desk Assistant Facilities Administrative
Coordinator Assistant Director Librarian Custodian Page Administrative Librarian Desk Assistant Page Senior Librarian Assistant Page Page Senior Librarian Assistant Page Librarian Page Page Desk Assistant Page Page Page Page

SALARIES

$

4,280.00

4,389.47

536.75

569.39

$
1,662.00 4,773.14
710.70 2,503.78
627.00 1,207.70
741.01 1,920.00 4,696.77 1,722.00 2,402.64

1,685.50

1,688.13
6,779.06 639.62
879.07 1,254.02 3,705.63
425.00
2,714.76 2,716.51 1,918.88
293.25 1,401.25
384.75 1,757.22

TRAVEL
314.59 64.26
64.75 79.75 181.75 766.13 1,871.35 115.76 347.02 673.86 135.00
305.61

See notes to the general purpose financial statements. - 22-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

White, Willey, Wilson, Young,

Rolandine M. Darro C. Katherine S. Lauren M.

Total Cash Basis

Accruals June 30,1996 June 30,1997

Adjustment DeKalb County Board of Commissioners On-Behalf Payments

POSITION
Page Director Senior Librarian Assistant Page

SALARIES

TRAVEL

$

221.00

$

2,744.06

61.11

57.00

$

272,363.67 $

11,830.18

-370.20 1,201.70

4,404,220.87

$ 4,676,584.54 $ =======1=2=,6=6=1=.=6=8=

See notes to the general purpose financial statements. - 23-

SECTION II FINDINGS AND QUESTIONED COSTS

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FINDINGS AND OUESTIONED COSTS
YEAR ENDED JUNE 30, 1997
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Delinquent Financial Reports Finding Resolved Finding Control Number 6442-95-02
The audit report for the year ended June 30, 1996, stated that the Library failed to file a completion report by the required filing date for the Title I - Public Library Services Program (CFDA 84.034) in accordance with regulations established by the Georgia Department of Education, Division of Public Library Services. During the year under review, the completion report was submitted by the required due date.
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number 6442-93-02
The audit report for the year ended June 30, 1996, 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, the Library did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose 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 ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofland, 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.

f\
~DO
II
1444
1~t"17

AUDIT REPORT DEKALB COUNTY PUBLIC LIBRARY
A COMPONENT UNIT OF DEKALB COUNTY, GEORGIA YEAR ENDED JUNE 30,1997

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASH I NGTON STREET
ATLANTA, GEORGIA 30334-8400

,

::s

.!J

DEKALB COUNTY PUBLIC LffiRARY

- TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

14

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

15

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

16

2

FEDERAL

17

3 SCHEDULE OF EXPENDITURES

LOTTERY PROGRAM

18

4 SCHEDULE OF SALARIES AND TRAVEL

19

SECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SECTION I FINANCIAL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
June 17, 1998

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Technical and Adult Education
and Director and Members of the DeKalb County Public Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL-PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general-purpose financial statements of the DeKalb County Public Library, component unit of DeKalb County, Georgia, as of and for the year ended June 30, 1997, as listed in the table of contents. These general-purpose fmancial statements are the responsibility of the DeKalb County Public Library's management. Our responsibility is to express an opinion on these general-purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general-purpose fmancial 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 estimates 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 general-purpose fmancial 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 general-purpose 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.
The aggregate effects on the general-purpose financial statements ofthis omission have not been determined, but are believed to be material.
97ARL-42

In our opinion, except for the effects on the general-purpose financial statements of the matter referred to in the third paragraph, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the DeKalb County Public Library as of June 30, 1997, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general-purpose financial statements ofthe DeKalb County Public Library taken as a whole. The accompanying combining statements (Exhibits E and F) and the financial schedules (Schedules 1 through 4), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general-purpose financial statements and in our opinion is fairly presented in all material respects in relation to the generalpurpose financial statements taken as a whole.
A copy of this 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.
Re~ submitted,

CLV:gp 97ARL-42

Claude L. Vickers State Auditor

DEKALB COUNTY PUBLIC LffiRARY

DEKALB COUNTY PUBLIC LIBRARY COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30,1997

EXHIBIT"A"

ASSETS Cash and Cash Equivalents Investments Accounts Receivable

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTALS (Memorandum Only) JUNE 30,1997 JUNE 30,1996

$ 660,873.01

$ 660,873.01 $ 831,505.32

1,158,260.86

1,158,260.86

1,093,091.27

3,200.92 $

51,401.09

54,602.01

71,362.88

Total Assets

$ 1,822,334.79 $

51,401.09 $ 1,873,735.88 $ 1,995,959.47

LIABILITIES AND FUND EQUITY
LIABILITIES
Cash Overdraft Accounts Payable Expired Grant Balances Payable
Total Liabilities
FUND EQUITY
Fund Balances Unreserved Undesignated

$ $ 121,239.16
26,520.65
$ 147,759.81 $

51,122.62 $ 278.47
51,401.09 $

51,122.62 $ 121,517.63 26,520.65
199,160.90 $

66,486.62 178,195.33
244,681.95

1,674,574.98

0.00

1,674,574.98

1,751,277.52

Total Liabilities and Fund Equity

$ 1,822,334.79 $

51,401.09 $ 1,873,735.88 $ 1,995,959.47

The notes to the general purpose financial statements are an integral part of this statement.
-2-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "B"

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

YEAR ENDED JUNE 30, 1997

FUND BALANCE JUNE 30

$ 1,674,574.98 $=======0='0==0 $ 1,674,574.98 $ 1,751,277.52

The notesto the general purpose financial statements are an integral partof this statement. -3-

THIS PAGE LEFT BLAHK

DEKALB COUNTY PUBLIC LIBRARY COMBINED STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30.1997

EXHIBIT "C"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 972,320.00 $ 946,370.45 2,532,430.00 7,830,568.03

Total Revenues

$ 3,504,750.00 $ 8,776,938.48

EXPENDITURES

Current Program Services Technical Services Circulation Administration Maintenance and Operations

$ 3,504,750.00 $ 1,847,281.64 788,162.14
4,624,724.51 494,608.38
1,098,864.35

Total Expenditures

$ 3,504,750.00 $ 8,853.641.02

Excess of Revenues over (under) Expenditures

$

0.00 $ -76,702.54

FUND BALANCE JULY 1,1996 (Restated - See Note 1)

1,701,099.49 1,751,277.52

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 24,850.00

$ 59,060.00

82,849.18

$ 59,060.00 $ 107,699.18

$ 59,060.00 $ 33,783.81 46,847.98 15,114.83 6,340.96 5,611.60

$ 59,060.00 $ 107,699.18

$

0.00 $

0.00

-43,077.43

0.00

FUND BALANCE JUNE 30,1997

$ 1,701,099.49 $ 1,674,574.98

$ -43,077.43 $======0.=00=

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

DEKALB COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The DeKalb County Public Library (Library) 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 of the departure from generally accepted accounting principles disclosed in these notes, the fmancial statements ofthe Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types of the Library.
The Library Board consists of twelve members. The DeKalb County Board of Commissioners may appoint up to ten members, eight members appointed at large, one membership shall be reserved for the Chief Executive Officer ofDeKalb County and one membership shall be reserved for the DeKalb County Executive Assistant. One member is appointed by the City of Decatur and one member is appointed by the City of Doraville. Since the DeKalb County Board of Commissioners appoints a majority of the Library's Board members and provides a substantial majority of funding for the operations of the Library, consequently, the Library is deemed to have a financial benefit/burden relationship with the Board of Commissioners as defined by the Governmental Accounting Standards Board. Accordingly, the DeKalb County Public Library is considered to be a component unit ofDeKalb County, Georgia.
FUND ACCOUNTING
The Library uses funds to report on its financial position and the results of its 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 Library. 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.
The general purpose fmancial statements account for all State, Federal 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:

- 6-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
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 provided by a Library.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources 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.
BASIS OF ACCOUNTING
The accounting and fmancial 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 of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
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 ofthe 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.
RESTATEMENT OF PRIOR YEAR FUND BALANCE
In prior years, the fmancial activities for the Library's donations were reported separately as a fiduciary fund. This fund had a balance of$96,313.58 at June 30, 1996. For fiscal year 1997, this fund balance has been reported as a part of the General Fund. The fund balance at July 1, 1996 has been restated as appropriate.
BUDGET
The DeKalb County Public Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is
-7-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Department of Technical and Adult Education as a part ofthe Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits 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 of Georgia Annotated Section 36-83-4 authorizes the Library to invest its funds. In selecting among avenues of investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested 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 of any corporation of the United States government,
(5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
-8-

DEKALB COUNTY PUBLIC LIDRARY

EXHIDIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(8) Obligations of other political subdivisions of the State of Georgia.
RECEIVABLES
Receivables consist of grant reimbursements due on Federal, State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose 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 ofCornmissioners on behalf of the DeKalb County Public Library.
INTERFUND TRANSACTIONS
The Library has the following type of interfund transactions:
Reimbursements of expenditures initially made from a fund that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate fmancial analysis. Data in these columns do not present fmancial position or results of operations 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. Certain reclassifications have been made to the comparative data to conform to the current year classifications.
Note 2: DEPOSITS AND INVESTMENTS
COLLATERALIZAnON 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 of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110percent ofthe public funds being
- 9-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS AND INVESTMENTS
secured after the deduction of the 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 anyone of or any combination of the following:
(1) Surety bond signed by a surety company dilly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,
(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 of the 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 of a 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, 1997, the bank balances were $756,594.51. The amounts ofthe 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.)
- 10-

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D'

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 2: DEPOSITS AND INVESTMENTS

The Library's deposits are classified by risk category at June 30, 1997, as follows:

Risk Category

Bank Balance

1

$ 355,764.91

2

400,829.60

3

0.00

Total

$ 756,594.51

CATEGORIZAnON OF INVESTMENTS At June 30, 1997, the carrying amount of the Library's total investments was $1,158,260.86 and consisted entirely of funds in the Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services. This amount is not required to be categorized since the Library did not own any specific identifiable securities in the pool. The investment policy of the State of Georgia, Office of Treasury and Fiscal Services for the Local Government Investment Pool does not provide for investment in derivatives or similar investments.

Note 3: RISK MANAGEMENT

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster; and unemployment compensation.

The Library has obtained commercial insurance for risk of loss associated with torts, assets and job related illness or injuries to employees. The Library has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.

The Library has elected to self-insure for all losses related to natural disaster. In addition, the Library has elected to self-insure for errors or omissions, which includes, among other risks, risks for sexual harassment and discrimination. The Library has not experienced any losses related to these risks in the past three years.

The Library is self-insured with regard to unemployment compensation claims. The Library accounts for claims within the General Fund with expenditure and liability being reported when it is probable that a loss has occurred, and the amount ofthat loss can be reasonably estimated. The Library has not experienced any unemployment compensation claims during the last two years.

The Library has purchased surety bonds to provide additional insurance coverage as follows:

- 11 -

DEKALB COUNTY PUBLIC LffiRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1997

Note 3: RISKMANAGEMENT

Position Covered

Amount

Cashier Treasurer

$ 100,000.00 $ 100,000.00

Note 4: ON-BEHALF PAYMENTS

The Library has recognized revenues and expenditures in the amount of $5,590,764.96 for various expenditures paid on the Library's behalf by the DeKalb County Board of Commissioners. The following is a breakdown ofthose expenditures:

Salaries Employee Benefits Postage Property Services Supplies

$4,404,220.87 1,180,349.86 2,294.24 2,996.20 903.79

$5.590.764.96

Note 5: 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 fmancial position.

Note 6: 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 ofpay for unused accumulated annual leave and one (1) day ofleave for each fifteen (15) days of unused sick leave, up to the maximum, upon retirement or termination. See Note 1 - Compensated Absences

Note 7: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members

- 12 -

DEKALB COUNTY PUBLIC LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1997

Note 7: RETIREMENT PLANS

in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required employer contribution rate is 11.81% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Required Contribution

1997 1996 1995

100% 100% 100%

$ 453,828.22 $ 453,346.72 $ 442,601.13

- 13 -

DEKALB COUNTY PUBLIC LIBRARY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30.1997

EXHIBIT"E"

ASSETS Cash and Cash Equivalents Accounts Receivable
Total Assets

LOTIERY PROGRAM

FEDERAL PROGRAM

TOTALS JUNE 3D, 1997 JUNE 30, 1996

$

278.47

$

278.47

-----$--~...;.;5:1:,4.01..0;9~

51,401.09 $ _ _6=.9!,-3:8=1...;6,3;~

$

278.47 $

51,401.09 $

51,679.56 $ ======6=9=,3=8=1=.=6=3=

LIABILITIES AND FUND EQUITY

LIABILITIES

Cash Overdraft

Accounts Payable

$

Total Liabilities

$

FUND EQUITY

Fund Balances Unreserved Undesignated

$
278.47
278.47 $

51,401.09 $ 51,401.09 $

51,401.09 $
278.47
51,679.56 $

66,486.62 2,895.01
69,381.63

0.00

0.00

0.00

0.00

Total Liabilities and Fund Equity

$

278.47 $

51,401.09 $

51,679.56 $ ======6=9=,3=8==1=.6=3=

See notes to the general purpose financial statements.

- 14-

DEKALB COUNTY PUBLIC LIBRARY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30,1997

EXHIBIT "F"

REVENUES
State Funds Federal Funds
Total Revenues
EXPENDITURES
Current Program Services Technical Services Circulation Administration Maintenance and Operations
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1
FUND BALANCE JUNE 30

LOTTERY PROGRAM

FEDERAL PROGRAM

TOTALS YEAR ENDED JUNE 30,1997 JUNE 30,1996

$ 24,850,00 $
$ 24,850.00 $

$ 82,849.18
82,849.18 $

24,850.00 $ 82,849.18
107,699.18 $

10,000,00 116,586,95
126,586.95

$ 4,123.57 $

15,114.83

5,611.60

$ 24,850.00 $

$

0.00 $

0,00

29,660.24 $ 46,847.98
6,340.96
82,849.18 $ 0.00 $ 0.00

33,783.81 $ 46,847.98 15,114.83
6,340.96 5,611.60
107,699.18 $
0.00 $
0.00

65,004.89 32,405.20 26,666.10 2,510.76
126,586.95
0.00
0.00

$======O=.o~o $====0=.0==0 $====O=.O~O$=====0.0=0

See notes to the general purpose financial statements.

-15 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 1997

SCHEDULE "1"

AGENCY/FUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries and Travel Library Materials Maintenance and Operation Lottery Program Assistive Technology

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$ 284,214.45 331,078.00 331,078.00
-----$

$ 284,214.45 331,078.00 331,078.00

24,850.00

24,850.00

$ 946,370.45 $

24,850.00 $ 971,220.45

See notes to the general purpose financial statements.

- 16-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30.1997
AGENCY/FUNDING
Education, U. S. Department of Direct Library Services and Construction Act Title VI - Library Literacy Program Through Georgia Department of Technical and Adult Education Library Services and Construction Act Title I - Public Library Services Stewart B. McKinney Homeless Assistance Act Education for Homeless Children and Youth

SCHEDULE "2"

GOVERNMENTAL FUND TYPE SPECIAL REVENUE FUND

$

10,094.08

52,755.10 20,000.00

$

82,849.18

See notes to the general purpose financial statements.

-17 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF EXPENDITURES LOTTERY PROGRAM YEAR ENDED JUNE 30,1997
EXPENDITURES
Program Services Supplies
Circulation Other Purchased Services Supplies Equipment
Maintenance and Operations Repairs and Maintenance

SCHEDULE "3"

ASSISTIVE TECHNOLOGY

$

4,123.57

1,328.47 9,476.21 4,310.15

5,611.60

$

24,850.00

See notes to the general purpose financial statements. -18 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

Allen, Ali, Almand, Anderson, Aponte, Armstrong, Ashmore, Avirett, Baker, Barker, Bender, Bohannon, Boone, Brock, Brown, Brown, Bryson, Buggs, Burdell, Burghardt, Cafiso, Caldwell, Camp, Carnes, Castleberry, Chase, Conyers, Cortez, Cosby, Crews, Cunningham, D'Almeida, Dabbs, Davis, Dent, Dockins, Doherty, Dollisch, Doty, Edwards, Edwards,

RUby Moshmin N. Joyce M. Olivia Carlos J. Carolyn Y.
Dorothy A.
Chelsea M. Harold Betty W. Peter C. Nancy B. Nancy Bakari M. Jacqueline E. Mitchell L. Karen M. Mia L. Karen James E. June E.
Judith A.
Lisa P.
Teresa A.
Brandi N. MaryT. Liana D. Jessica H. Kimberly D. Mary Lynn Libera T.
Mark A.
Robert E. Denise D. Kimberly S. Vernon L. Mary Jo Patricia Elizabeth Dennis N. Lashandra M.

POSITION
Graphic Artist Desk Assistant Senior Secretary Technology Assistant Desk Assistant Principal Librarian Literacy Coordinator Page Facilities Assistant Desk Assistant Page Senior Librarian Assistant Desk Assistant Page Desk Assistant Page Page Librarian Librarian Page Page Desk Assistant Desk Assistant Storyteller Page Page Page Page Desk Assistant Desk Assistant Desk Assistant Page Electronic Data Analyst Desk Assistant Page Custodian Desk Assistant Senior Librarian Senior Library Assistant Page Page

SALARIES

TRAVEL

$

88.53

$

524.88

17.90

7,195.33

147.50

280.02

7,819.92

2,242.14

5,186.50

5,015.88

1,091.95

64.38

7,229.40

865.25

4,936.02

809.88

2,023.75

62.72

29.68

1,229.65

2,797.13

1,019.00

3,074.03

3,823.77

1,608.00

337.25

866.88

121.13

532.50

141.75

3,956.70

1,412.38

1,251.48

2,144.57

280.51

45.50

637.88

140.20

2,145.00

2,457.02

1,413.77

See notes to the general purpose financial statements
-19-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE. "4"

PERSONNEL

Fawaz, Fernandez, Fields, Fincher, Ford, Francis, Gaines, Goodson, Godel, Gordon, Gratten, Grayson, Greer, Griffin, Grindon, Hailey, Hamilton, Hardman, Hartman, Harvey, Heine, Helms, Hessaway, Hill, Hill, Huang, Huang, Huitt, Hunkler, Isenhour, Jackson, Jackson, Johnson, Johnson, Johnson, Johnson, Johnson, Johnson, Jones, Jones, Juday,

Daniel M. Giselle Mari Marian M. Felita D. Ruthanne Glenda D. Martha G. Lila H. Dawn M. Robert G. Ruth C. Dianne S. Margaret Nell Katherine J. Vera H. Kendrick J. Pamela Aaron G. Lakeisha D. Elizabeth M. Jennifer M. Lola Christopher B. Katherine E. Candy Yu-wei Jenny Yu-chin Terry Ann AmyE. Charmaine A. Doris C. Melvin D., Jr. AngelaA. Anne J. Brande T. Jonathon Katherine B. Shauna M. Mary Ellen PollyT. Mary F.

POSITION
Page Page Page Literacy Coordinator Page Secretary Library Clerk .Senior Librarian Page Page Page Page Desk Assistant Desk Assistant Page Secretary Page Page Page Page Page Page Library Specialist Page Desk Assistant Page Page Senior Librarian Assistant Page Desk Assistant Librarian Desk Assistant Senior Librarian Assistant Administrative Librarian Page Senior Library Specialist Desk Assistant Page Page Desk Assistant Desk Assistant

SALARIES

$

1,161.90

38.00

1,370.41

3,300.00

384.75

7,990.50

$

1,336.00

1,621.40

1,227.63

2,225.88

520.14

4,269.06

2,293.00

352.69

6,974.65

228.00

728.82

525.83

3,469.94

365.50

707.25

412.25 230.44 1,565.83 2,861.76 2,073.75 989.20 1,379.01 888.00 2,868.65 7,035.00

2,534.44

1,723.32 2,363.27 1,305.53 3,278.88
70.00

TRAVEL 32.73
40.50 402.69
65.00

See notes to the general purpose financial statements - 20-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE "4"

PERSONNEL

Kane, Kerlin, Kim, Lampley, Larsen, Leaptrot, Lewis, Lewis, Litton, Liu, Lutz, Marks, Marshall, Mathews, Mathura, McDuffie, McFarlane, McKnight, McLaren, McLeod, Mickles, Miller, Moeller, Montgomery, Montgomery, Moody, Moore, Moorer, Neill, Neller, Noel-Hayes, Norfolk, O'Hara, Okafor, Ologundudu, Outlaw, Oxford, Pearson, Pearson, Perry, Phillips,

Joyce B. John A. ThaoV. Katherine Clotilde A. Meredyth G. Charlotte M. Lucas Sally JueiLan Rachel M. Carolyn G. De'Antronette
Christy L.
Bradman F. Lorraine G. Renee' A. Sholly M. Margaret M. Latenna S. Jeanetta N.
Celeste R. Edward R.
Matthew Victoria P.
Kristy R.
Keith D. Brandy N. Stewart G. Barbara E.
Marcia L.
Sherry A. John F. Chidebe I. Olamide N. JameliaY. Joyce A. Cecil C. Irene Songhai M. JulieM.

POSITION
Page Supply Clerk Page Librarian Page Desk Assistant Principal Secretary Administrative Librarian Senior Librarian Page Page Page Page Page Page Desk Assistant Page Desk Assistant Page Desk Assistant Page Page Electronic Data Analyst Information Specialist Page Page Page Page Page Desk Assistant Desk Assistant Principal Librarian Page Librarian Page Page Desk Assistant Page Desk Assistant Page Literacy Coordinator

SALARIES

TRAVEL

$

801.57

7,367.75

1,963.94

$

1,134.07

156.19

2,238.95

2,440.19 314.50 356.25 123.25 395.88
4,492.62 9,595.00
476.19 5,718.14 2,417.07
751.63 1,781.65
498.31

1,539.01 1,270.50 4,930.95 2,073.51 1,555.45 1,071.00
295.00
2,560.08 935.00 388.32 213.75 439.69 66.50
1,688.64 337.88 954.24

60.72 343.11
88.74
342.42 105.76
608.60
34.50

See notes to the general purpose financial statements - 21 -

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

SCHEDULE !'4"

PERSONNEL

Pinckney, Pittman, Price, Ragin, Randolph,

Kathleen W. Chanteria Joseph B. Edgar Brenda

Richburg, Rivers, Roberts, Robinson, Rogers, Royall, Saadiq, Scarborough, Schenck, Schmidt, Shoemaker, Simmons, Smiley, Smith,

Alonzo Angela Audrey E. PatriciaA.
Kevin R. June K. Ahmed A.
Edward N. Elizabeth D.
Marilyn A.
Charles P.
Fannie R.
Sabrina P. Dean O.

Sossa, Starkey, Steen, Stephens, Stuckey, Su, Sullivan, Symmers, Taylor, Thomas, Tinsley, Truss, Tucker, Turner, Turner, Turner-Hansen, Tussing, Wamsley, White, White,

Maria M. Susan Lavora S. Rasheeda K. Angie K. Ying-Huey
Shayla R.
Nora L. Hiram C. Larry D., Jr. Jane P. Jocelyn D. David C. Jarrod L. Juliet P.
Allison A.
Gloria B. Robert M., III Dexter J. Robert E.

POSITION
Librarian Page Page Page Manager Administrative
Services Technical Services Senior Librarian Assistant Page Page Page Page Page Technology Assistant Desk Assistant Desk Assistant Library Assistant Administrative Librarian Desk Assistant Facilities Administrative
Coordinator Assistant Director Librarian Custodian Page Administrative Librarian Desk Assistant Page Senior Librarian Assistant Page Page Senior Librarian Assistant Page Librarian Page Page Desk Assistant Page Page Page Page

SALARIES

$

4,280.00

4,389.47

536.75

569.39

$
1,662.00 4,773.14
710.70 2,503.78
627.00 1,207.70
741.01 1,920.00 4,696.77 1,722.00 2,402.64

1,685.50

1,688.13
6,779.06 639.62
879.07 1,254.02 3,705.63
425.00
2,714.76 2,716.51 1,918.88
293.25 1,401.25
384.75 1,757.22

TRAVEL
314.59 64.26
64.75 79.75 181.75 766.13 1,871.35 115.76 347.02 673.86 135.00
305.61

See notes to the general purpose financial statements. - 22-

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

SCHEDULE "4"

PERSONNEL

White, Willey, Wilson, Young,

Rolandine M. Darro C. Katherine S. Lauren M.

Total Cash Basis

Accruals June 30,1996 June 30,1997

Adjustment DeKalb County Board of Commissioners On-Behalf Payments

POSITION
Page Director Senior Librarian Assistant Page

SALARIES

TRAVEL

$

221.00

$

2,744.06

61.11

57.00

$

272,363.67 $

11,830.18

-370.20 1,201.70

4,404,220.87

$ 4,676,584.54 $ =======1=2=,6=6=1=.=6=8=

See notes to the general purpose financial statements. - 23-

SECTION II FINDINGS AND QUESTIONED COSTS

DEKALB COUNTY PUBLIC LIBRARY SCHEDULE OF FINDINGS AND OUESTIONED COSTS
YEAR ENDED JUNE 30, 1997
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Delinquent Financial Reports Finding Resolved Finding Control Number 6442-95-02
The audit report for the year ended June 30, 1996, stated that the Library failed to file a completion report by the required filing date for the Title I - Public Library Services Program (CFDA 84.034) in accordance with regulations established by the Georgia Department of Education, Division of Public Library Services. During the year under review, the completion report was submitted by the required due date.
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number 6442-93-02
The audit report for the year ended June 30, 1996, 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, the Library did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose 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 ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofland, 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.