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MANAGEMENT REPORT FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
SECTION I 
SELECTED FINANCIAL INFORMATION 
EXIDBITS 
A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS 
B SCHEDULE OF STATE REVENUE C SCHEDULE OF OTHER REVENUE D SCHEDULE OF SALARIES AND TRAVEL 
 
Page 
1 2 3 4 
 
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
January 26, 1999 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Education 
and Director and Members ofthe . First District Regional Educational Service Agency : Board of Control 
Ladies and Gentlemen: 
As part of our audit of the general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the First District Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the First District Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. 
This Management Report contains information pertinent to the financial and compliance activities ofthe First District Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management ofthe First District Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
~~ 
Claude L. Vickers State Auditor 
CLV:gp 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"A" 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
EXPENDITURES 
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services Food Services Operation 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES 
Other Sources 
Excess of Revenues and Other Financing Sources over (under) Expenditures 
FUND BALANCE JULY 1, 1997 
Adjustments 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
$ 963,817.00 $ 1,170,297.96 
 
593,217.00 
 
733,842.91 
 
$ 11557,034.00 $ 1,904,140.87 
 
$ 
 
44,375.65 $ 
 
43,445.36 
 
270,377.81 862,655.89 
 
287,794.80 1,033,913.07 
 
158,192.65 
 
183,597.28 
 
117,556.00 134,000.00 
 
120,274.68 133,802.93 
 
$ 1,5871158.00 $ 1,802,828.12 
 
$ 
 
-30, 124.00 $ 
 
101,312.75 
 
$ 
 
-30,124.00 $ 
 
101,312.75 
 
979,017.80 
 
914,441.10 
 
5,838.99 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 1,561,028.00 $ 1,404,718.00 
 
2,010,445.00 
 
1,702,272.39 
 
541!812.41 
 
$ 3,571,473.00 $ 3,648,802.80 
 
$ 
 
659,703.00 $ 
 
602,060.38 
 
683,489.00 1,199,486.00 
15,530.00 206,129.00 
92,609.00 475,641.00 112,482.00 
1,756.00 637,055.00 
2,000.00 
 
659,240.93 988,298.25 
27,196.77 191,535.15 91,184.00 449,701.83 124,172.93 
841.10 532,882.71 
1,898.00 
 
$ 4,085,880.00 $ 3,669,012.05 
 
$ -514,407.00 $ 
 
-20,209.25 
 
514,407.00 
 
$ 
 
0.00 $ 
 
-20,209.25 
 
867,777.79 
 
844,251.38 
 
-9,272.96 
 
FUND BALANCE JUNE 30, 1998 
 
'-. 
 
$ 954,732.79 $ 1,015,753.85 
 
$ 
 
858,504.83 $ 
 
824,042.13 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Programs Instructional Media Inventories Sick and Personal Leave 
Unreserved Undesignated 
 
$ 
 
3,084.69 
 
4,774.21 
 
$ 
 
7,858.90 
 
1,0071894.95 
 
$ 
 
8,030.55 
 
682,279.61 
 
$ 690,310.16 133,731.97 
 
$ 1,015,753.85 -1 - 
 
$ 824,042.13 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
AGENCY/FUNDING 
GRANTS Education, Georgia Department of Other State Programs Georgia Leaming Resources System Health Insurance PSATExam Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Lottery Program Educational Technology Centers 
CONTRACTS Education, Georgia Department of Governor's School Leadership Institute Instructional Technology Training Center 
OTHER Education, Georgia Department of Registration Fees 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
159,544.00 
 
$ 
 
67,299.14 
 
288.00 
 
859,792.00 
 
1,190,674.00 
 
85,208.00 
 
54,500.00 
 
930.82 156,310.00 
 
470.00 
 
$ 
 
t 170,297.96 $ =====1'!:::::404:=:::::!::7, =1=8.=0=0 
 
-2- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"C" 
 
Indirect Cost Special Revenue Fund 
Interest Earned Sales and Services 
Cooperative Purchasing Agency Less: Cost of Goods Sold 
Services Provided Shared Services Projects Boards of Education Appling County Bryan County Bulloch County Camden County Candler County Effingham County Evans County Jeff Davis County Liberty County Long County McIntosh County Screven County Tattnall County Toombs County Vidalia, City of Wayne County 
Workshop Fees 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
36,850.04 
 
52,789.09 $ 
 
6,274.10 
 
2,460,481.55 -1,983,374.89 
 
29,107.50 19,303.00 42,782.00 34,920.50 49,999.00 36,662.50 72,506.50 47,515.50 43,005.00 35,540.00 42,278.00 12,135.50 20,898.50 9,699.50 9,478.00 19,376.00 1181996.78 
 
581431.65 
 
$ 
 
7331842.91 $ ====54::::::::::::!1'=81=2=.4=1 
 
-3- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
ADAMS,JEAN 
 
Psycho-Educational Teacher 
 
$ 
 
5,221.16 
 
AHL.BRENDA 
 
Psych-Ed Paraprorreacher Aide 
 
8,205.66 $ 
 
251.00 
 
ALEXANDER.CANDY 
 
Substitute 
 
100.00 
 
ALEXANDER.DEBRA 
 
Psycho-Educational Teacher 
 
25,946.38 
 
232.20 
 
ALLEN.TANYA 
 
Substitute 
 
64.37 
 
ANDERSON,BETTY L 
 
Substitute 
 
330.60 
 
ANDERSON.CINDY 
 
Substitute 
 
135.00 
 
ANDERSON,JILL 
 
Support Serv Secretary/Clerk 
 
2,622.65 
 
BARR.CHARLES R 
 
Finance/Business Service Mgr 
 
 53,000.04 
 
515.25 
 
BAZEMORE.BETTY JO 
 
Substitute 
 
45.00 
 
BAZEMORE.WILLIAM H 
 
Warehouseman 
 
39,801.00 
 
1,496.00 
 
BEAUDOIN,LORI 
 
Substitute 
 
180.00 
 
BECK.SCOTT AL 
 
School Social Worker 
 
38,876.62 
 
2,118.25 
 
BISHOP.NELDA R 
 
Instructional Supervisor 
 
60,345.09 
 
2,372.23 
 
BLACKWOOD,JOAN M 
 
Instructional Supervisor 
 
55,797.34 
 
4,272.28 
 
BLAKLEY,JUDY 
 
Substitute 
 
135.00 
 
BOUDREAU,WANDA 
 
Substitute 
 
30.90 
 
BOYER.LISA B 
 
Technology Specialist 
 
46,547.68 
 
2,827.99 
 
BRADDOCK.WHITNEY 
 
Psycho-Educational Teacher 
 
40,753.23 
 
2,700.40 
 
BRADFORD.ELAINE Y 
 
Psycho-Ed Spec Ed Specialist 
 
4,032.18 
 
BRAVO,BERNICE 
 
Family Services Coordinator 
 
19,933.36 
 
7,227.75 
 
BRILEY,CYNTHIA 
 
Psych-Ed Paraprorreacher Aide 
 
1,481.04 
 
BRINSON,KIMBERLY 
 
Psych-Ed Paraprorreacher Aide 
 
5,543.26 
 
185.62 
 
BROCKINGTON,SHEILA 
 
Psycho-Educational Teacher 
 
5,680.58 
 
125.00 
 
BROWN,KAY 
 
RESA Director 
 
79,800.00 
 
3,544.27 
 
BROWN.LAWRENCE 
 
Substitute 
 
76.44 
 
BROWN,STANLEY M 
 
Warehouseman 
 
17,013.24 
 
CARTER.JR MICHAEL J 
 
Warehouseman 
 
17,355.33 
 
CARTER.JULIE 
 
Substitute 
 
60.51 
 
CLARK,HELEN 
 
Substitute 
 
38.22 
 
CLARK,RICHARD 
 
Warehouseman 
 
7,364.19 
 
CLAY,JANICE D 
 
Instructional Supervisor 
 
50,175.31 
 
5,260.29 
 
CLENDINEN,ANNE P 
 
Psycho-Educational Teacher 
 
36,303.64 
 
103.00 
 
COLEMAN,ETHI COOPER.GARY 
 
Substitute Warehouseman 
 
28.32 
<. 
25,626.77 
 
COVINGTON,CAROLYN G 
 
IS Personnel-Finance&Business 
 
28,949.28 
 
COX.MAVIS 
 
Substitute 
 
2,298.66 
 
CRAVEN.DEBBIE L 
 
Director of Child Serve 
 
58,598.77 
 
3,663.12 
 
CROCKETT-AKINS,STUART 
 
IS Personnel-Instruction Serv 
 
28,872.50 
 
5,975.54 
 
CROSBY.MELANIE 
 
Substitute 
 
75.90 
 
CROWDER,KIMBERLY D PITTS Family Services Coordinator 
 
22,229.30 
 
1,167.99 
 
DAVIS,BENJAMIN M 
 
Warehouseman 
 
2,013.13 
 
DAVIS,BRADFORD C 
 
Warehouseman 
 
1,760.00 
 
DEAL,HOODW 
 
Warehouseman 
 
29,743.80 
 
DEAN,BARBARA 
 
Substitute 
 
417.83 
 
DEMPSEY.RHONDA 
 
Substitute 
 
136.50 
 
DENMARK,IRENE M 
 
IS Personnel-Instruction Serv 
 
40,741.06 
 
2,974.99 
 
DICKERSON,JANICE 
 
Substitute 
 
90.00 
 
DREW,SANDRA 
 
Substitute 
 
361.77 
 
DURDEN.AMY L 
 
Business Serv Secretary/Clerk 
 
20,565.60 
 
-4- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
EDGE,KELLEY 
 
Substitute 
 
$ 
 
28.32 
 
FARMER,ARLENE N 
 
IS Personnel-Finance&Business 
 
27,158.40 $ 
 
314.55 
 
FARRELL,MARYANN 
 
Family Services Coordinator 
 
20,240.74 
 
847.87 
 
FLETCHER,BENJAMIN F 
 
Warehouseman 
 
1,807.50 
 
FLOWERS,GAIL 
 
Psycho-Ed School Sec/Clerk 
 
6,774.17 
 
42.25 
 
FORDHAM,FLO E 
 
Psycho-Ed Spec Ed Specialist 
 
49,999.69 
 
1,423.54 
 
FOX,JENNIFER 
 
Substitute 
 
154.27 
 
GIVENS,BETTY JO 
 
Psycho-Educational Teacher 
 
3,921.66 
 
GLISSON,JAIME 
 
Support Serv Secretary/Clerk 
 
661.44 
 
GREER,LOIS EDNA 
 
Substitute 
 
76.44 
 
GRIMES,CINDA 
 
Psycho-Educational Teacher 
 
31,126.48 
 
175.65 
 
GROOVER,SHERRI B 
 
Support Serv Secretary/Clerk 
 
21,785.76 
 
HAIRE,BRENDA 
 
Psych-Ed Parapro/Teacher Aide 
 
6,929.82 
 
134.89 
 
HALL,BEVERLY 
 
Substitute 
 
20.60 
 
HALLIGAN,SUSAN F 
 
Instructional Supervisor 
 
56,313.01 
 
5,991.18 
 
HARRELL,FRAN 
 
Psycho-Educational Teacher 
 
23,720.00 
 
137.78 
 
HARRISON.PHYLLIS T 
 
Technology Specialist 
 
5,145.88 
 
HATTAWAY,JULIE R 
 
Audiologist 
 
30,586.18 
 
845.70 
 
HELMLY,SHIRLEY 
 
Substitute 
 
62.87 
 
HILL,LINDA F 
 
Warehouseman 
 
17,593.92 
 
HOBBS,CAROLYN M 
 
Instructional Supervisor 
 
60,248.77 
 
3,999.05 
 
HODGE,NANCY 
 
Psycho-Educational Teacher 
 
36,640.50 
 
1,111.21 
 
HOLLINGSWORTH,DELORIS 
 
Substitute 
 
20.60 
 
HOLLOWAY,CLARA B 
 
Psych-Ed Parapro/Teacher Aide 
 
9,033.84 
 
HORD,JANET S 
 
Support Serv Secretary/Clerk 
 
25,308.48 
 
65.50 
 
HUBBARD,IKE B JR 
 
Warehouseman 
 
1,500.00 
 
HUGGINS,SUSAN 
 
Substitute 
 
40.00 
 
HUGHES,JANELLE 
 
Technology Director 
 
57,197.42 
 
2,473.41 
 
HULVEY,MICHAEL 
 
Substitute 
 
229.32 
 
INGLEY,THERISA 
 
School Psychologist 
 
50,188.49 
 
3,420.98 
 
JACKSON,MELANIE H 
 
Business Serv Secretary/Clerk 
 
24,718.08 
 
JACKSON,RANDOLPH C 
 
Custodial Personnel 
 
3,600.42 
 
JOHNSON,KENNETH C 
 
Warehouseman 
 
21,955.47 
 
JOHNSON,WENDY JONES,JAMIE 
 
Psych-Ed Parapro/Teacher Aide Information Services Clerk 
 
7,555.50 4,413.56 
 
87.49 
<-. 
 
JONES,JANICE 
 
Psych-Ed Parapro/Teacher Aide 
 
8,511.70 
 
200.28 
 
JORDAN,ALEX 
 
Psycho-Ed Spec Ed Specialist 
 
49,889.08 
 
633.28 
 
JORDAN,DOROTHY 
 
Substitute 
 
135.00 
 
KANGETER,VICKI 
 
Substitute 
 
88.45 
 
KEEL,BEVERLY JAN 
 
Support Serv Secretary/Clerk 
 
21,156.00 
 
83.25 
 
KELLEY,JUDI 
 
Director of Psycho-Ed Program 
 
64,069.56 
 
2,342.98 
 
KENDRICK,KATHLEEN B KEY,DAISY KIMBALL,LEWIS E 
 
Information Services Clerk Substitute  School Psychologist 
 
24,718.08 45.00 
62,837.59 
 
3,948.68 
 
KIRKLAND,CHARLENE KIRKLAND,SANDRA M 
 
Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher 
 
7,180.32 4,969.54 
 
204.83 
 
KLUGHART,CHARLES LAIRSEY,SHERRY LANIER,GARRIEN LANIER,SONYA W 
 
Substitute Psych-Ed Parapro/Teacher Aide Substitute Family Services Coordinator 
 
45.00 8,463.23 
844.30 22,338.24 
 
16.00 647.50 
 
-5- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
LECROY.ANTHONY 
 
Substitute 
 
$ 
 
50.00 
 
LEE,BILL 
 
School Social Worker 
 
2,194.37 $ 
 
422.00 
 
LEE.JENNIFER 
 
IS Personnel-Finance&Business 
 
17,443.42 
 
23.00 
 
LEGGETT,DELENA 
 
Substitute 
 
2,529.06 
 
LEWIS.STEPHANIE 
 
Substitute 
 
25.65 
 
LIBBY,DONNA H 
 
Psycho-Educational Teacher 
 
35,582.84 
 
592.06 
 
MALLARD,CARETHA 
 
Substitute 
 
35.49 
 
MALLARD.DANA S 
 
Support Serv Secretary/Clerk 
 
349.13 
 
MANGRUM.DONNA 
 
Finance/Business Service Mgr 
 
33,121.44 
 
138.00 
 
MARCHIONNI.CARLO L 
 
Warehouseman 
 
573.75 
 
MARKOVCIC,FRANKIE D 
 
Information Services Clerk 
 
15,815.52 
 
458.08 
 
MARTIN.DANIEL P 
 
Warehouseman 
 
1,137.50 
 
MARTIN,LUKE R 
 
Warehouseman 
 
1,440.65 
 
MCAFEE,ASHLYN B 
 
Substitute 
 
95.27 
 
MCDONALD,CAROL 
 
School Psychologist 
 
3,680.72 
 
MCDUFFIE.ROSEMARY M 
 
Psych-Ed Parapro/Teacher Aide 
 
7,772.56 
 
84.75 
 
MINCEY.JOANN 
 
Psych-Ed Parapro/Teacher Aide 
 
4,840.84 
 
90.67 
 
MORGAN.JENNIE F 
 
Instructional Supervisor 
 
58,196.52 
 
856.00 
 
MORGAN.PEGGY C 
 
Psycho-Ed School Sec/Clerk 
 
11,986.00 
 
137.78 
 
MORRIS,GAIL P 
 
Psycho-Ed School Sec/Clerk 
 
23,340.48 
 
113.25 
 
MORRIS,JEANNIE S 
 
Psycho-Ed Spec Ed Specialist 
 
45,675.61 
 
2,081.66 
 
MORRIS,LYNNE T 
 
Director of Child Serve 
 
53,161.97 
 
3,298.46 
 
MORRIS,SHIRLEY 
 
Psych-Ed Parapro/Teacher Aide 
 
4,343.68 
 
MURPHY.CHARLES 
 
Family Services Coordinator 
 
17,880.94 
 
1,318.49 
 
MURRAY,DONALD 
 
Substitute 
 
1,328.27 
 
MURRELL,BRIAN P 
 
Warehouseman 
 
210.00 
 
NAILS.JANOS 
 
Substitute 
 
25.75 
 
NESSMITH.SUSAN D 
 
Substitute 
 
585.00 
 
NUNEZ.NORMA A 
 
School Social Worker 
 
38,463.46 
 
6,386.02 
 
O'QUINN,PAULA R 
 
Substitute 
 
30.90 
 
OATES,LENA 
 
Psycho-Educational Teacher 
 
32,499.19 
 
298.50 
 
OQUENDO.HEIDI L 
 
Special Educ Teacher P-12 
 
28,857.52 
 
4,488.50 
 
OWENS.ALVIN 
 
Substitute 
 
250.00 
 
PALMER,TRACY PATTERSON,BARBARA 
 
Substitute Psycho-Educational Teacher 
 
33.66 
 
25,253.36 
 
137.78 
 
<. 
 
PELCZARSKl,BRUNO 
 
Substitute 
 
2,914.87 
 
PHENIS,JAMES C 
 
Instructional Supervisor 
 
60,651.88 
 
3,012.51 
 
PHILLIPS.ROSE ANNE 
 
Psycho-Ed Spec Ed Specialist 
 
56,732.97 
 
976.66 
 
POLLETT.PAULA N 
 
Support Serv Secretary/Clerk 
 
8,989.04 
 
23.25 
 
POOLE.PEGGY ANN 
 
Psych-Ed Parapro/Teacher Aide 
 
6,110.34 
 
22.00 
 
PURVIS,GLENDA 
 
Psycho-Ed Social Worker 
 
27,204.86 
 
1,136.12 
 
REEVES,JOSEPH 
 
Technology Specialist . 
 
2,026.38 
 
RICE.LINDA 
 
General Admin Secretary/Clerk 
 
20,902.44 
 
25.00 
 
ROBERTS.CARMEN 
 
Substitute 
 
1,090.75 
 
ROBY,LISAG 
 
Technology Specialist 
 
37,243.47 
 
3,687.28 
 
ROESEL,DEE ANN 
 
IS Personnel-Instruction Serv 
 
40,765.63 
 
2,218.21 
 
ROGERS,BRUCE 
 
School Psychologist 
 
30,534.80 
 
5,707.00 
 
ROOKS,DENISE 
 
Psych-Ed Parapro/Teacher Aide 
 
7,582.50 
 
59.50 
 
RUSSELL,ANGELA 
 
Substitute 
 
33.47 
 
SANCHEZ-VESGA,BERNARDO 
 
Family Services Coordinator 
 
14,195.43 
 
4,411.75 
 
-6- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
SANDERS.CYNTHIA 
 
Psych-Ed Parapro!Teacher Aide 
 
$ 
 
1,243.56 
 
SAPP.SHERRY ANN 
 
Substitute 
 
33.47 
 
SCRUGGS,JOHATHAN R 
 
Warehouseman 
 
430.50 
 
SHUMAKER.MATTHEW A 
 
 Warehouseman 
 
1,302.50 
 
SHUMAN.AVA MARIE 
 
Substitute 
 
60.51 
 
SIEGRIST.LORRAINE 
 
Substitute 
 
100.00 
 
SMITH,CHRIS E 
 
Instructional Supervisor 
 
53,864.05 $ 
 
7,918.18 
 
SMITH.DONNA R 
 
Substitute 
 
120.60 
 
SMITH,ELAINE V 
 
General Admin Secretary/Clerk 
 
20,332.08 
 
139.00 
 
SMITH.HORTENSIA 
 
Substitute 
 
45.00 
 
SMITH.KAYLA HOPE 
 
Information Services Clerk 
 
451.25 
 
SMITH,MAXE 
 
Warehouseman 
 
24,889.53 
 
SMITH,MICHELE S 
 
Instructional Supervisor 
 
50,175.31 
 
3,251.26 
 
SMITH.PATSY 
 
Substitute 
 
464.10 
 
SMITH,WINDELL 
 
Substitute 
 
140.00 
 
SOUTHWELL.DEBRA 
 
Substitute 
 
584.45 
 
STEWART,TAMIKO 
 
Substitute 
 
40.95 
 
TAYLOR.HAYWARD 
 
Substitute 
 
27.07 
 
TAYLOR,LASHERICA 
 
Psych-Ed Parapro!Teacher Aide 
 
1,042.86 
 
THOMAS,WENDY 
 
Psych-Ed Parapro!Teacher Aide 
 
2,052.16 
 
107.96 
 
THOMPSON.DAWN 
 
Psycho-Educational Teacher 
 
674.15 
 
26.00 
 
THOMSON,DORIS 
 
Director of GLRS 
 
59,669.52 
 
4,332.52 
 
TOMBERLIN,CINDY W 
 
Psycho-Ed School Sec/Clerk 
 
13,381.74 
 
204.50 
 
TORRANCE,RONDA M 
 
Psycho-Ed School Sec/Clerk 
 
11,378.10 
 
10.50 
 
TREMBLE,MELANIE 
 
General Admin Secretary/Clerk 
 
17,498.28 
 
TRUETT.CONNIE E 
 
Technology Specialist 
 
4,918.76 
 
200.25 
 
TUTTLE,BEVERLY S 
 
IS Personnel-Instruction Serv 
 
40,741.06 
 
3,553.87 
 
ULMER,TIFFANY E 
 
Support Serv Secretary/Clerk 
 
1,120.13 
 
VOLLRA TH,ZINA 
 
Substitute 
 
223.86 
 
WARD,JAMES E 
 
Warehouseman 
 
29,038.28 
 
498.50 
 
WARD,KAREN 
 
Psycho-Ed School Sec/Clerk 
 
6,592.50 
 
38.50 
 
WAUGH.FAYE W 
 
Director of GLRS 
 
55,756.68 
 
3,615.81 
 
WILCOX,CELESTE 
 
Substitute 
 
97.84 
 
WILLIAMS.RHONDA WILLIAMS,WANDA J 
 
Psycho-Educational Teacher IS Personnel-Finance&Business 
 
20,735.00 
 
325.56 
 
''., 
 
1,616.22 
 
WILSON,ANGELA 
 
Psycho-Educational Teacher 
 
25,397.14 
 
169.42 
 
WILSON.TERESA A 
 
Psych-Ed Parapro!Teacher Aide 
 
1,112.00 
 
ZIPF.SHIRLEY A 
 
Substitute 
 
152.88 
 
Accruals June 30, 1997 June 30, 1998 
 
$ 3,000,846.34 $ 
-197,460.21 
2161890.46 
 
142,757.13 
-754.75 
0.00 
 
$ 310201276.59 $ =====1=42=10=0=2=.3=8 
 
-7- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
8804-93-03 FS-8804-97-01 
 
Further Action Not Warranted Unresolved - See Corrective Action/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-97-01 
 
At present, Georgia Department ofEducation has not implemented a General Fixed Assets Account Group in our accounting system. 
 
 SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-98-0 I 
The First District Regional Educational Service Agency does not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency 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 equipment owned by the Agency 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 Asset Account Group.