MANAGEMENT REPORT FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1999 
 
 FIRST DISTRICT RRQJONAJ EQUCAIJONAI SRRVICE AGENCY MANAGEMENT REPORT - TARI EOf CQNTENTS - 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES 
 
IN FUND BALANCES - BUDGET AND ACTUAL 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
1 
 
B SCHEDULE OF STATE REVENUE 
 
2 
 
C SCHEDULE OF FEDERAL REVENUE 
 
3 
 
D SCHEDULE OF OTHER REVENUE 
 
4 
 
E SCHEDULE OF SALARIES AND TRAVEL 
 
5 
 
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 
 
 USSELL W. IIJNTON 
STATE AUDITOR 
(404) 65S.2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
January 13, 2000 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Education 
and Director and Members of the First District Regional Educational Service Agency Board of Control 
Ladies and Gentlemen: 
As part of our audit ofthe general pUipose financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgia Single Audit Report pursuant to the Single Audit Act Amendments ofl996, as of and for the year ended June 30, 1999, 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 of the 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 of the First District Regional Educational Service Agency as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the information and use of management of the First District Regional Educational Service Agency and members of the Board and is not intended to be and should not be used by anyone other than these specified parties. 
 
RWH:gp 
 
io.4:- 
sell W. Hinton State Auditor 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 FIRST DISJBICJ REGIONAL EDUCATIONAL SERVJCE AGENCY COMBINED SCHEDULE OF RfYFNUES EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL 
GENERAL AND SPECIAL REVENUE FUNDS 
VEAR ENDED JUNE 30 1999 
 
EXHIBIT"A" 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
REVENUES 
 
State Funds Federal Funds Other Funds 
 
$ 1,292,957.00 $ 1,361,886.74 
 
658 439.00 
 
778 297.80 
 
Total Revenues 
 
$ 1,951 396.00 $ 2140,184.54 
 
EXPENQITURES 
 
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 
 
$ 
 
49,254.00 $ 
 
48,993.03 
 
326,119.00 1,246,785.00 
 
332,149.40 1,182,957.12 
 
165,305.00 
 
161,214.10 
 
131,794.00 148,800.00 
 
130,019.49 127,359.65 
 
Total Expenditures 
 
$ 2,068,057.00 $ 1 982,692.79 
 
Excess of Revenues over (under) Expenditures $ -116,661.00 $ 157,491.75 
 
FUND BALANCE 1!.!bY 1 1998 
 
1,084,792.42 
 
1,015,753.85 
 
Adjustments 
 
-130.00 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 1,477,461.00 $ 1,477,414.27 
 
2,074,461.00 
 
1,993,401.89 
 
529 941.00 
 
682 089.16 
 
$ 4,081,853.00 $ 4,152,905.32 
 
$ 655,480.00 $ 680,495.04 
 
567,036.00 1,414,844.00 
2,300.00 152,788.00 
93,815.00 491,691.00 
97,883.00 1,740.00 
603,296.00 1,000.00 
 
541,768.66 1,285,111.62 
7,475.33 146,058.29 93,061.84 489,417.63 92,125.26 
2,239.33 664,915.89 
1 395.37 
 
$ 4,081 853.00 $ 4004064.26 
 
$ 
 
0.00 $ 148,841.06 
 
847,111.81 
 
824,042.13 
 
-10,929.61 
 
FUND BALANCE JUNE 30 1999 
 
$ 988001.42 $ 1173245.60 
 
$ 836182.20 $ 972883.19 
 
SUMf:MRY OF FUND !!,!LANCE 
Reserved Federal Programs Instructional Media Inventories Sick and Personal Leave 
Unreserved Undesignated 
 
$ 
 
3,084.69 
 
4 774.21 
 
$ 
 
7,868.90 
 
1,165 386.70 
 
$ 157,588.10 551,096.41 
 
$ 
 
708,684.51 
 
264198.88 
 
$ 1,173 245.60 
 
$ 972,883.19 
 
-1- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY 
SCHEDULE OF STATE REVENUE 
YEAR ENDED JUNE 30 1999 
 
EXHIBIT"B" 
 
AGENCY/FUNDING 
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Lottery Programs Educational Technology Centers 
CONTRACTS Education, Georgia Department of Educational Technology Training Center 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
160,000.00 
 
$ 
 
162,404.00 
 
68,929.74 
 
899,085.00 
 
1,258,547.00 
 
85,208.00 
 
56,463.27 
 
148,664.00 
 
$ 1.3611886.74 $ 1477414.27 
 
-2- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30 1999 
 
EXHIBIT"C" 
 
AGENCY/FUNDING 
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs 
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Elementary and Secondary Education Act Title I Migrant Education Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Leaming Resources System Severely Emotionally Disturbed Part D - Special Education Personnel Development and Parent Training Georgia Leaming Resources System Special Projects 
CONTRACTS Education, U. S. Department of Through Georgia Department of Education To Position the Contractor to Disperse Funds as Directed by the Department's School Improvement Division Title I Goals2000 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
6,948.06 
 
343,413.80 1,263,356.86 
 
199,787.49 103,729.92 
13,412.69 11,554.75 
 
15,871.47 35,326.85 
 
$ 1,993,401.89 
 
-3- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30 1999 
 
EXHIBIT"D" 
 
Indirect Cost Special Revenue Fund 
Interest Earned Sales and Services 
Cooperative Purchasing Agency Less: Cost of Goods Sold 
Services Provided Shared Services Projects Various Sources Workshop Fees 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
39,901.08 
 
53,302.70 $ 
 
7,939.07 
 
2,798,569.11 -2,273,010.73 
 
580,983.00 104111.02 
 
148 591.71 
 
$ 
 
778,297.80 $ 
 
682,089.16 
 
-4- 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E" 
 
NAME 
ADAMS,JANE AHL.BRENDA ALEXANDER,CANDY ALLEN.TANYA ANDERSON.BETTY L BARR,CHARLES R BAZEMORE,WILLIAM H BECK,SCOTT AL BISHOP.NELDA R BLACKWOOD,JOAN M BLAKLEY,JUDY BLANCHARD,VICKI W BRADDOCK,WHITNEY BRAVO,BERNICE BRINSON.KIMBERLY BROCKINGTON,SHEILA BROWN,KAY BROWN,STANLEY M BURKETT.LILLIE BUTLER,LINDA CARTER,MICHAEL J JR CARVER.ANGELA CHANCE,ALVIN CLAY.JANICE D CLENDINEN,ANNE P COOPER.GARY COVINGTON.CAROLYN G COWART,DONNA CRAVEN,DEBBIE L CREWS,PAMELA CROCKETT-AKINS.STUART CROWDER,KIMBERLY D PITTS CULP.MARY DARDEN.RICHARD DEAL,HOODW DEAN.BARBARA DENMARK,BRAD DENMARK,IRENE M DRIGGERS.SARAH DUNCAN.ANDREW DUNCAN.RYAN DURDEN.AMY L DYKES.DEBRA EASON,MARTHA ELRICK.VELDA FARMER,ARLENE N FARRELL.MARYANN 
 
TITLE CATEGORY 
Substitute Psycho-Educational Para-profes Substitute Substitute Substitute Finance & Business Service Man Warehouseman School Social Worker Instructional Supervisor Instructional Supervisor Substitute Information Services Clerk Psycho-Educational Teacher Migrant Education Recruiter Psycho-Educational Para-profes Psycho-Educational Teacher Director Warehouseman Substitute Substitute Enterprise Technician Substitute Substitute Instructional Supervis.or Psycho-Educational Teacher Warehouseman Information Services Personnel Substitute School Improvement Specialist Substitute Information Services Personnel Family Services Coordinator Substitute Substitute Enterprise Technician Substitute Warehouseman Information Services Personnel Substitute Warehouseman Warehouseman Business Services Secretary/Cl Psycho-Educational Teacher Substitute Substitute Information Services Personnel Family Services Coordinator 
-5- 
 
SALARIES 
 
TRAVEL 
 
$ 
 
120.00 
 
9,011.82 $ 
 
34.37 
 
210.00 
 
836.59 
 
58,149.96 
 
43,291.08 
 
41,596.24 
 
66,230.10 
 
59,915.42 
 
1,344.00 
 
1,816.64 
 
40,244.26 
 
24,732.48 
 
5,776.00 
 
24,927.33 
 
92,403.00 
 
18,479.52 
 
153.97 
 
699.75 
 
28,145.53 
 
656.70 
 
449.75 
 
53,830.37 
 
6,106.66 
 
27,217.44 
 
30,996.00 
 
37.05 
 
4,908.91 
 
1,145.94 
 
38,912.20 
 
19,703.41 
 
42.00 
 
923.00 
 
30,718.53 
 
391.72 
 
1,610.44 
 
43,158.48 
 
318.08 
 
1,829.00 
 
1,435.88 
 
21,992.92 
 
27,105.02 
 
490.00 
 
42.00 
 
28,516.32 
 
9,998.56 
 
47.00 
415.50 1,432.51 2,223.00 3,147.09 4,820.92 
242.76 7,784.85 
324.17 
5,533.13 
5,507.48 452.50 139.39 
2,159.25 
117.00 400.51 
 
 FIRT DlTRIQT RE~IONAL EDUCATIONAL SERVIQE AGENCY CHEDULE QF SALARl!;S AND TRAVEL YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E" 
 
NAME 
FLETCHER.BENJAMIN F FLOWERS.GAIL FLOWERS,JOSHUA FORDHAM.FLOE FREEMAN,HARRY S FULLMORE.ROSA GAINES.SHANNON GAMBLE,CAROL R GIBBS,VERNALDINE GIDDENS.JEFF GLEASON,RUBY GOMER,BROOKE GOODMAN,TERESA GRANT.NORRIS GREENE.APRIL GRIMES,CINDA GROOVER.SHERRI B HAIRE,BRENDA HALLIGAN.SUSAN F HARDEN,PAM HARRELL,FRAN HATTAWAY,JULIE R HEAD.PATTY HENDRIX.TERESA HICKMAN.RHETT HILL.LINDA F HOBBS,CAROLYN M HODGE.NANCY HOLLAND,BRENDA HOLLOWAY.CLARA B HORD,JANET S HORNE.JEFF HORNSBY,DENISE B HOWARD.SARAH M HUFFMAN,THOMAS H HUGHES,SHARYL HULVEY.MICHAEL INGLEY,THERISA JACKSON.MELANIE H JANSEN.PATRICIA JENKINS.WILMA JOHNSON,KENNETH C JOHNSON.MARY JOHNSON.RALPH JOHNSON.WENDY JONES.JAMIE JONES.JANICE 
 
TITLE CATEGORY 
Warehouseman Psycho-Educational School Sec Substitute Psycho-Educational Special Edu Youth Apprenticeship Director Substitute Support Services Secretary/Cle Youth Apprenticeship Director Substitute Technology Specialist Substitute Substitute Psycho-Educational Para-profes Warehouseman Substitute Psycho-Educational Teacher Support Services Secretary/Cle Psycho-Educational Para-profes Instructional Supervisor Psycho-Educational Teacher Psycho-Educational Teacher Audiologist Substitute Substitute Warehouseman Warehouseman Instructional Supervisor Psycho-Educational Teacher Substitute Psycho-Educational Para-profes Support Services Secretary/Cle Substitute Technology Specialist Substitute Warehouseman Psycho-Educational Teacher Substitute School Psychologist Business Services Secretary/Cl Substitute Substitute Warehouseman Substitute Substitute Psycho-Educational Para-profes Information Services Clerk Psycho-Educational Para-profes 
.5. 
 
SALARIES 
 
TRAVEL 
 
$ 
 
3,998.44 
 
8,199.17 
 
82.36 
 
54,199.01 $ 
 
38,132.60 
 
123.50 
 
2,828.65 
 
46,800.00 
 
345.55 
 
49,931.28 
 
131.20 
 
67.50 
 
1,686.80 
 
252.00 
 
39.76 
 
6,284.84 
 
23,497.92 
 
7,248.50 
 
71,244.95 
 
15,681.84 
 
30,564.80 
 
33,868.88 
 
76.68 
 
336.00 
 
905.63 
 
18,479.52 
 
75,606.17 
 
38,921.70 
 
79.52 
 
9,408.76 
 
27,217.44 
 
42.60 
 
14,824.80 
 
694.76 
 
3,120.08 
 
33,236.23 
 
39.76 
 
51,429.50 
 
25,957.92 
 
541.34 
 
84.00 
 
24,255.04 
 
42.00 
 
42.60 
 
2,929.56 
 
1,048.03 
 
1,56122 
 
2,225.68 3,026.08 3,843.01 1,478.97 
72.50 93.88 4,350.75 22.75 62.25 504.50 
3,769.71 1,913.13 
162.00 335.01 3,632.99 
23.50 
 
 FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E' 
 
NAME 
JONES,MABLE JONES,VERNITA JORDAN,ALEX JORDAN.DOROTHY KEEL,BEVERLY JAN KELLEY,JUDI KENDRICK.KATHLEEN B KEY.DAISY KICKLIGHTER.KATHY KICKLIGHTER.WANDA KIMBALL.LEWIS E KING,MARTHA KIRKLAND.CHARLENE LAIRSEY.SHERRY LANIER.SONYA W LEE,JENNIFER LEGGETT.DELENA LEGGETT.SONYA LEWIS,LINDA M LIBBY.DONNA H LOVE,MELISSA LOWDER,REBECCA MANGRUM.DONNA MARKOVCIC,FRANKIE D MARTIN.DANIEL P MARTIN.LUKE R MCCULLOUGH,MARGARET MCDONALD.CAROL MCKINNON,JACKIE MCNEELY,SHEILA MIKELL.PAMELA MINCEY,JOANN MONCRIEF.MATILDA MORGAN,PEGGY C MORRIS.GAIL P MORRIS,JEANNIE S MORRIS,LYNNE T MORRIS,MARY H MORRIS.SHIRLEY MURPHY.CHARLES MURPHY-DICK,MARCY R MURRELL,BRIAN P NEAL.PAULETTE NENCIONl,MARY K NESMITH.BRENDA NESSMITH.SUSAN D NUNEZ.NORMA A 
 
TITLE CATEGORY 
Substitute Substitute Psycho-Educational Special Edu Substitute Support Services Secretary/Cle Director of Psycho-Educational Information Services Clerk Substitute Substitute Substitute School Psychologist Substitute Psycho-Educational Para-profes Psycho-Educational Para-profes Family Services Coordinator Information Services Personnel Substitute Substitute Instructional Supervisor Psycho-Educational Teacher Substitute Substitute Finance & Business Service Man Information Services Clerk Warehouseman Warehouseman Substitute School Psychologist Substitute Substitute Substitute Psycho-Educational Para-profes Substitute Psycho-Educational School Sec Psycho-Educational School Sec Psycho-Educational Special Edu Special Education Program Spec Substitute Psycho-Educational Para-profes Family Services Coordinator Psycho-Educational Teacher Warehouseman Substitute Psycho-Educational Teacher Psycho-Educational Para-profes Substitute School Social Worker 
-7- 
 
SALARIES 
 
TRAVEL 
 
$ 
 
94.25 
 
95.40 
 
53,607.58 $ 
 
406.50 
 
22,184.85 
 
70,665.84 
 
25,957.92 
 
210.00 
 
59.85 
 
672.00 
 
73,935.58 
 
83.78 
 
2,911.38 
 
9,109.60 
 
23,229.96 
 
17,151.12 
 
290.90 
 
298.20 
 
75,259.80 
 
40,026.91 
 
42.00 
 
42.00 
 
36,424.08 
 
21,956.16 
 
1,512.00 
 
1,693.13 
 
57.00 
 
14,756.90 
 
34.20 
 
42.00 
 
42.00 
 
4,814.60 
 
125.00 
 
12,805.00 
 
21,570.16 
 
49,489.75 
 
57,165.38 
 
963.40 
 
8,496.58 
 
18,707.04 
 
22,305.95 
 
1,110.38 
 
42.00 
 
5,417.55 
 
2,129.85 
 
84.00 
 
41,984.89 
 
544.25 25.50 
1,809.00 
3,502.03 
794.75 25.00 
1,326.74 257.25 
124.00 169.39 
1,477.25 
10.75 746.25 2,611.01 
32.75 139.92 1,114.25 98.46 
4,807.82 
 
 FIRST DlTBIQT RE~IONAL E!;lUCATIONAL SERVICE A~ENCY CHEDULE OF SALARIE AND TRAVEL YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E" 
 
NAME 
OATES.LENA OQUENDO,HEIDI L OWENS.ALVIN PARKER.MARTHA PATTERSON.BARBARA PAYNE.MOLLY PEACOCK.KEISHA B PELCZARSKl,BRUNO PERKINS,VERNETA PHENIS,JAMES C PHILLIPS.ROSE ANNE POLLETT,PAULA N POOLE.PEGGY ANN POPKIN,JILL PURVIS,GLENDA QUINN.BLISS RAMFJORD,NIKOVIA REDDISH.DIANE RICE.LINDA ROBERTS.CARMEN ROBY,LISAG ROESEL,DEE ANN ROGERS,BRUCE ROOKS,DENISE ROWELL,STEPHANIE RUSHING.MELANIE BROOKE SANCHEZ-VESGA,BERNARDO SCHLESINGER.ADRIAN SCHMACKPFEFFER,REBECCA SCRUGGS,JOHATHAN R SELESTOK,MICHELE SHUMAKER,MATTHEW A SMITH,CHRIS E SMITH,ELAINE V SMITH.JEAN A SMITH,MAXE SMITH.MICHELE S SMITH,WINDELL STEWART.ANGELA SUTCLIFF ,PAIGE SWEPTSON,ROBERT LEE TAYLOR,HAYWARD TAYLOR,LASHERICA THOMAS,TIMOTHY THOMPSON,BONNIE D THOMSON,DORIS TILSON.TAMMY 
 
TITLE CATEGORY 
Psycho-Educational Teacher Teacher of Visually Impaired Substitute Substitute Psycho-Educational Teacher Psycho-Educational Para-profes Psycho-Educational School Sec Substitute Substitute Instructional Supervisor Psycho-Educational Special Edu Support Services Secretary/Cle Substitute Substitute Psycho-Educational Social Work Substitute Psycho-Educational Para-profes Substitute General Administration Secretary Substitute Technology Director Information Services Personnel School Psychologist Psycho-Educational Para-profes Family Services Coordinator Substitute Migrant Education Recruiter Substitute Psycho-Educational Teacher Warehouseman Substitute Warehouseman Instructional Supervisor General Administration Secretary Technology Specialist Warehouseman Instructional Supervisor Substitute Substitute Substitute Substitute Substitute Psycho-Educational Para-profes Substitute Psycho-Educational School Sec Director of Ga. Leaming Resou Substitute 
-8- 
 
SALARIES 
 
TRAVEL 
 
$ 
 
34,564.66 $ 
 
33,603.16 
 
50.00 
 
42.00 
 
27,479.64 
 
4,301.47 
 
3,428.42 
 
324.00 
 
42.00 
 
64,659.66 
 
61,532.73 
 
14,989.36 
 
5,665.61 
 
656.39 
 
28,837.34 
 
80.00 
 
5,683.65 
 
2,378.50 
 
11,261.92 
 
1,090.75 
 
23,784.34 
 
43,776.96 
 
37,744.96 
 
7,997.74 
 
13,492.00 
 
40.00 
 
22,988.47 
 
168.00 
 
21,929.20 
 
194.25 
 
165.60 
 
1,464.75 
 
58,739.63 
 
21,951.24 
 
47,895.04 
 
20,168.74 
 
60,927.31 
 
157.35 
 
122.12 
 
1,486.05 
 
34.08 
 
50.00 
 
7,384.70 
 
408.96 
 
6,327.45 
 
64,165.80 
 
294.00 
 
147.36 4,420.30 
68.45 
3,596.87 506.00 211.92 
1,107.50 76.02 
908.03 1,463.85 6,173.45 
318.18 397.75 6,724.25 419.72 
7,529.15 100.75 
1,973.52 3,756.94 
156.22 42.50 
4,982.35 
 
 FIRST DISTRIQT REGIQNAL EDUCATIONAL fi!;;BVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 1999 
 
EXHIBIT"E' 
 
NAME 
TIPPINS,VINCEY TOMBERLIN,CINDY W TOWLER,JOELYN TREMBLE,MELANIE TUTTLE,BEVERLY S ULMER,TIFFANY E VARNUM,MELINDA WARD,JAMES E WARD.KAREN WATERS.FRANKIE WATTS,LYN WAUGH,FAYE W WILCOX.CELESTE WILKERSON,LOUISE WILKINSON,BARBARA WILLIAMS.RHONDA WILLIAMS.SHELBA JEAN WILSON.ANGELA WOODLEY.REBECCA WOODS.DEBBIE ZEIGLER,AMBER 
Accruals June 30, 1998 June 30, 1999 
 
TITLE CATEGORY 
Substitute Psycho-Educational School Sec Substitute General Administration Secretary lnfonnation Services Personnel Support Services Secretary/Cle Family Services Coordinator Enterprise Technician Psycho-Educational School Sec Substitute Substitute Director of Ga. Leaming Resou Psycho-Educational Para-profes Substitute Substitute Psycho-Educational Teacher Substitute Psycho-Educational Teacher Substitute General Administration Secretary Substitute 
 
SALARIES 
 
TRAVEL 
 
$ 
 
40.00 
 
10,604.31 
 
759.60 
 
18,746.40 
 
42,513.48 $ 
 
955.33 
 
1,084.80 
 
30,608.43 
 
7,178.90 
 
224.25 
 
206.20 
 
60,469.20 
 
5,083.72 
 
120.00 
 
580.00 
 
26,708.70 
 
1,938.27 
 
4,516.00 
 
17.10 
 
8,126.70 
 
168.00 
 
3,523.17 12.50 
362.58 12.50 
3,441.76 84.68 
216.25 
15.50 
 
$ 3,324,008.68 $ 132,650.18 
 
-216,890.46 216 425.37 
 
971.54 
 
$ 3,3231543.59 $ 133,621.72 
 
-9- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FJNDINGS AND QUESTIONED COSTS 
 
 FIRST DISTRICT REGTQNAI EDJJCATTQNAI SERVICE AGENCY 
Al JDITEE'S RESPONSE SJJMMARY SCHEQJ IT,fi Of PRIOR YEAR FINDINGS AND OJ JESTIQNED COSTS 
YEAR ENDED TTJNE 30 1999 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND otJESTIQNED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-8804-97-01 FS-8804-98-01 
 
Further Action Not Warranted Unresolved - See Corrective Action/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-98-01 
 
At present, Georgia Department ofEducation has not implemented a General Fixed Assets Account Group in our accounting system. 
 
 SECTIONill CURRENT YEAR FINDINGS AND QUESTIONED COSTS 
 
 FIRST DISTRICT REGTQNAL EDJ JCATTQNAL SERVICE AGENCY SCHEPJJLE OF FINDINGS AND Ql JESTIQNED COSTS 
YEAR ENDED n JNE 30 1222 
FINANCIAL STATEMENT FINDJNGS AND QJJESTTQNED COSTS 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-99-01 
The First District Regional Educational Service Agency did 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.