STATE OF GEORGIA
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MANAGEMENT REPORT FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30. 2001
Russell W. Hinton State Auditor

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLEOFCONTENTS-

Page LEITER OF TRANSMIITAL

SECTION I

EXHIBITS

SELECTED FINANCIAL INFORMATION

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

SECTIONll

AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

S

Y SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

RUSSELL W. HINTON
STATE AUDITOR
(404) 656-2174

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DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.W., Suite 214 Atlanta. Georgia 30334-X40()
November 20, 2001

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the 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 ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, we have performed certain audit procedures at the First District Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe 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, 2001. 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.
Respectfully submitted,

w.

Rllssell W. Hinton State Auditor
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NOUVWMOdNI 1VI;)NYNId G3:.L;)3:'13:S I NOU;)3:S

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, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES
State Funds Federal Funds Other Funds
Total Revenues

s 1,565,913.24 $ 1,718,066.37
962,367.00 1,075,703.11
s 2,528,280.24 $ 2,793,769.48

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

s $ 314,645.24

332,828.99

379,722.00 1,563,496.00

352,156.62 1,360,743.05

168,813.00

196,304.42

142,306.00 151,800.00

144,737.15 115,670.25

Total Expenditures

$ 2,720,782.24 $ 2,502,440.48

Excess of Revenues over (under) Expenditures $ -192,502.00 $ 291,329.00

FUND BALANCE JULY 1, 2000

759,732.60

705,543.10

Adjustments

63,911.55

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,181,911.00 $ 2,176,932.18

2,852,747.74 1,919,848.11

581,400.00

680,106.26

$ 5,616,058.74 $ 4,776,886.55

s $ 1,416,552.00 1,290,135.88

679,935.00 1,582,228.00
1,000.00 240,021.74
93,247.00 522,265.00 175,235.00
4,200.00 896,375.00
5,000.00

605,464.03 1,508,196.15
5,189.59 214,126.08
95,185.19 519,520.65 155,841.21
1,313.54 351,836.96
3,880.15

$ 5,616,058.74 $ 4,750,689.43

$

0.00 $ 26,197.12

806,381.89

768,343.41

FUND BALANCE JUNE 30, 2001

$ 567,230.60 $ 1,060,783.65

$ 806,381.89 $ 794,540.53

SUMMARY OF FUND BALANCE
Reserved Federal Programs Instructional Media Inventories Sick and Personal Leave
Unreserved Undesignated

$

3,084.69

41 7 7 4 . 2 1

$

7,858.90

1,052,924.75 .

$ 1,060,783.65
- 1-

$

0.64

551,549.14

$ 551,549.78

242,990.75

$ 794,540.53

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "8"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Innovative Programs Regional Educational Service Agencies Severely Emotionally Disturbed Youth Apprenticeship Program Board of Regents of the University System of Georgia Lottery Programs Educational Technology Training Center
CONTRACTS Board of Regents of the University System of Georgia Educational Technology Training Center Community Affairs, Department of Local Assistance Grant Education, Georgia Department of Provide Support for School Improvement Intervention Teams
OTHER Education, Georgia Department of Registration Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$ 176,683.00 $ 71,493.55
5,000.00 1,064,234.00
1,935,554.45 157,343.08
64,694.73
183,370.22 25,000.00
211,525.52
100.00
$ 1,718,066.37 $ 2,176,932.18

-2-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001

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 - Basic State Grant Program Title VI Innovative Education Program Strategies Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed
CONTRACTS Education, U. S. Department of Through Georgia Department of Education To Position the Contractor to Disperse Funds as Directed by the Department's Quality and School Support Division Title I

SPECIAL REVENUE
FUND

$

7,500.00

532,477.61
868,227.00 15,000.00

241,010.39 155,633.11

100,000.00
$ 1,919,848.11


-3-


FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001

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 Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

47,118.92

63,127.59 $

9,409.96

2,837,654.28 -2,253,002.68

836,215.65 97,645.95 31 1595.00

85,819.70 225.00

$ 1,075,703.11 $ 680,106.26

-4-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
ADAMS,JANE ADAMS,MICHELLE AHL,BRENDA AKINS,JULIE M AKINS,LUCY T ANDERS,APRIL ANDERSON,BETTY L ANDERSON, DOROTHY ANDERSON,SHANNON ANDREWS,TERESA BARGERON,REGINA BARR,CHARLES R BAZEMORE,WILLIAM H BEACHAM,DEBRA BECK,JEAN M BENNETT,MADELINE BISHOP,NELDA R BLACKWOOD,JOAN M BOLES,ROBIN BRADDOCK,WHITNEY BRADDY,CHRISTOPHER B BRADDY,DELAINE BRADLEY,DELISHA BRAVO-BLANTON,BERNICE BREAZEALE,JUNE K BRINSON,KIMBERLY BROWN,AMANDA BROWN,H CHAMPALE BROWN,KAY BROWN,STANLEY M BURNS,SHARON BURNSED,VICKIE L
CARRILLO, ISABEL CARTER,JANIE CARTER,MICHAEL J JR CASTILLE,ALFREDIA CLARK,KATHY COLEMAN,JOHN W JR COLLlNS,KAREN CONLEY,CONNIE M COOPER,GARY COOPER,RENEE CORBIN,KEITH COURSEY,DIANE COVINGTON,CAROLYN G CRAVEN,DEBBIE L CROCKETT-AKINS,STUART CURTIS,MATTIE DAVIS,ASHLEY DAVIS,REBEKAH DEAL,HOODW DEAN,BARBARA DENMARK,IRENE M

TITLE CATEGORY
Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Information Services Clerk Substitute Teacher Substitute Teacher Substitute Teacher Information Services Clerk Substitute Teacher Psycho-Educational Teacher Finance/Business Service Mgr Warehouseman Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Instructional Supervisor Instructional Supervisor Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Migrant Education Recruiter Miscellaneous Activities Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher RESA Director Warehouseman Substitute Teacher Psych-Ed ParaprofTeacher Aide Support Serv Secretary/Clerk
Substitute Teacher Enterprise Technician Psych-Ed ParaprofTeacher Aide Substitute Teacher Warehouseman Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Warehouseman Psych-Ed ParaprofTeacher Aide Warehouseman Psych-Ed ParaprofTeacher Aide IS Personnel-Finance&Business School Improvement Specialist IS Personnel-Instruction Serv Substitute Teacher Substitute Teacher Substitute Teacher Enterprise Technician Substitute Teacher IS Personnel-Instruction Serv
-5-

SALARIES

TRAVEL

$

5,289.70

440.00

1,672.00

23,961.41 $

411.98

16,767.36

682.48

50.00

715.00

23,388.97

579.24

43.40

23,961.41

38.08

64,401.48

787.66

46,766.64

1,364.66

378.36

1,076.80

105.95

43.40

78,158.52

3,100.83

71,304.60

3,980.10

100.00

49,213.38

1,125.14

24,276.70

427.02

1,815.00

5,850.10

27,450.24

8,635.88

50.00

5,159.82

42.67

8,411.25

100,212.00

3,288.80

20,034.24

55.00

8,345.20

46.48

1,860.00

12,853.72

33,812.28

39.00

6,805.14

440.00

88.00

10,056.62

15.68

28,864.70

44.80

29,563.98

6,381.29

1,626.50

8,524.70

45.36

33,259.20

76,409.74

7,215.56

43,934.30

3,832.14

597.91

601.40

728.00

36,232.95

379.63

46,449.20

3,084.29

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
DIXON,REBECCA DRAYTON,MARY DRIGGERS,LYDIA DUNCAN,RYAN DUNSTON,CAROLYN 0 DURDEN,AMY L DURRENCE,JAMES E DYE,STACIE DYKES,DEBRA EASON,MARTHA EDWARDS,MICHELE ELROD,IVALENE EVANS,TRACI FARMER,ARLENE N FLETCHER,BENJAMIN F FLOWERS,GAIL FORDHAM,FLO E FOY,SALLY FREEMAN,HARRY S FRELlNG,GRETCHEN GADSDEN,RAYMOND GAINES,SHANNON GAMBLE,CAROL R GANTI,MINDY GIDDENS,JEFF GOODMAN,TERESA GOODWIN,LAUREN A GOSS,UNA FAYE GRAHAM,CHERYL GRIFFIN,CHRISTY W GROOVER,SHERRI B HAIRE,BRENDA HALLlGAN,SUSAN F HAMMOCK,SANDRA HARDEE,AMANDA HARDEN, ELLEN HARRELL,CYNTHIA HARRIS,JAMES HARVEY,MELINDA HATIAWAY,JULIE R HAYES,SHANEQUA HEDRICK,GAIL S HILL,L1NDA F HOBBS,CAROLYN M HODGE,NANCY HOLLAND,BETTY HOLLOWAY,CLARA B HORD,JANET S HORNSBY,DENISE B HOWELL,SETH HOWELL,ZACHARY HUDSON,GOLDA HUDSON,TINA

TITLE CATEGORY
Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Warehouseman Substitute Teacher Business Serv Secretary/Clerk Substitute Teacher Family Services Coordinator Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher IS Personnel-Finance&Business Warehouseman Psycho-Ed School Sec/Clerk Psycho-Ed Spec Ed Specialist Substitute Teacher Youth Apprenticeship Director Substitute Teacher Miscellaneous Activities Support Serv Secretary/Clerk Youth Apprenticeship Director Substitute Teacher Technology Specialist Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Substitute Teacher Substitute Teacher Psycho-Educational Teacher Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Instructional Supervisor Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Family Services Coordinator Substitute Teacher Substitute Teacher Audiologist Substitute Teacher PSYCho-Educational Teacher Warehouseman Instructional Supervisor PSYCho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Technology Specialist Warehouseman Warehouseman Substitute Teacher Substitute Teacher
-6-

SALARIES

TRAVEL

$

1,687.70

10,340.00 $

215.20

55.00

888.25

2,572.01

23,910.68

278.56

2,886.63

229.88

5,186.84

2,061.20

8,207.45

340.00

275.00

32,550.72

77.28

459.38

6,803.42

29.40

60,614.63

1,728.53

732.12

46,226.40

3,580.45

52.00

50.00

38.00

577.50

56,732.40

3,418.95

65.00

55,860.84

3,795.33

9,841.96

1,734.00

89.90

43.40

24,276.70

128.44

25,328.16

8,578.50

53.20

71,304.60

5,936.88

8,688.00

2,260.00

3,270.72

15,911.59

401.54

55.00

50.00

39,465.84

158.48

2,745.91

6,065.34

20,034.24

76,658.52

3,081.17

43,182.36

2,307.40

2,630.33

10,766.66

29,362.56

68.50

64,128.72

3,109.28

1,555.13

220.00

130.00

449.48

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
HUFFMAN,THOMAS H HUGHES,SHARYL HUTCHISON,KAYE INGLEY,THERISA JACKSON,MELANIE H JANSEN,PATRICIA JOHNSON, DALE JOHNSON,KENNETH C JONES,MABLE JONES,MARTHA JONES,TAMMIE JORDAN,ALEX KARV,DOROTHY KEEL,BEVERLY JAN KEGLER,ESSENCE KELLEY,JUDI KERSEY,JENNIFER KIMBALL,LEWIS E KING,MARTHA LANIER,MONICA S LANIER,SONYA W LEE,JENNIFER LEWIS,L1NDA M L1BBY,DONNA H L1PPERT,JANE L1TTLE,TYRA LOCKLEY,JUNE LUCKE,GEORGE E MANCIL,GREGORY R MANGRUM,DONNA MANGRUM,PAIGE MARTI N,ADAM MARTIN,DANIEL P MARTIN,L1NDA J MARTIN,LUKE R
MAY,LAFAYNE H MAYS,JAVIS MCCULLOUGH,MARGARET MCDANIEL,JEFFERY MCDONALD,CAROL MCKENZIE,MILDRED MCMICKLE,ANGELA MIDDLETON,DAMON MILLS,BARBARA MILNER,BOBBIE JEAN MINCEY,JOANN MITCHELL,DANA L MITCHEM,PATRICIA MOORE,ELLA MARIE MORALES,SANDRA MORRIS,CINDY MORRIS,GAIL P MORRIS.JEANNIE S

TITLE CATEGORY
Warehouseman Psycho-Educational Teacher Substitute Teacher School Psychologist Business Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Substitute Teacher Warehouseman Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher Director of Psycho-Ed Prog Substitute Teacher School Psychologist Substitute Teacher Technology Specialist Psycho-Educational Teacher IS Personnel-Finance&Business Instructional Supervisor Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Finance/Business Service Mgr Support Serv Secretary/Clerk Warehouseman Warehouseman
Psych-Ed ParaprolTeacher Aide Warehouseman Miscellaneous Activities Warehouseman Substitute Teacher Warehouseman School Psychologist Substitute Teacher Substitute Teacher Custodial Personnel Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide General Admin Secretary/Clerk Psych-Ed ParaprolTeacher Aide Psycho-Ed School Sec/Clerk Psycho-Ed Spec Ed Specialist
-7-

SALARIES

TRAVEL

$

21,665.71

7,147.16

100.00

61,018.63 $

4,457.46

26,715.10

7,628.34

550.00

26,255.79

150.00

55.00

50.00

59,967.25

939.96

55.00

23,910.68

47.80

589.00

75,404.64

2,342.64

262.35

82,016.08

3,575.04

227.85

50,375.09

2,009.08

26,408.38

18,523.80

28.20

83,058.60

2,026.77

35,268.30

258.85

2,477.33

399.90

100.00

23,737.85

91.44

30,549.54

39,946.32

258.16

4,050.48

1,295.25

1,980.00

8,030.49

45.92

1,226.50

50.00

88.00

771.41

720.50

3,228.34

189.27

43.40

1,625.71

52.00

37.20

5,719.04

160.76

345.39

385.00

1,642.12

19,541.85

2,983.30

1,434.56

26,581.85

15.96

54,420.94

569.17

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
MORRIS,LYNNE T MORRIS, PHILLIP MORRIS,SHIRLEY MURPHY,CHARLES MURRAY,DEBBIE NESMITH,BRENDA NESSMITH,SUSAN D NUNEZ,NORMA A OGDEN,RYAN OLIVER,MARK OWENS,SHANDRA PEACOCK,KEISHA B PHENIS,JAMES C PHILLIPS,ROSE ANNE POLLETT,PAULA N POOL,SARMITA POOLE,PEGGY ANN POWELL,CINDY POWELL,SARA PROCTOR,CHESTER IV PROSSER,DINA N PRUITT,CODY PURVIS,GLENDA RAYNES,MICHAEL TODD RICE,L1NDA RICHARDSON, PAMELA ROESEL,DEE ANN ROGERS,ANNE ROGERS,BRUCE ROGERS, DEBRA
ROGERS,MATT ROOKS, DENISE ROWELL,STEPHANIE RUSHING,MICHELLE M SANCHEZ-VESGA,BERNARDO SANDERS,CYNTHIA SANDERS,JASON SCHMACKPFEFFER,REBECCA SCHOLFIELD,TERESA G SCHREPEL,DAVID SCHRUM,JANICE L SCOTT,JEANETTE SHAVER,FRED W JR SHAW,NANCY SHERFIELD,CRYSTAL SIMMONS,JOYCE SKINNER,MINDY C SLOAN,DONNA SMITH,CHRIS E SMITH,ELAINE V SMITH,JEAN A SMITH,MICHELE S SMITH,VALERIA

TITLE CATEGORY
Director of GLRS Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Family Services Coordinator Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher School Social Worker Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Ed School Sec/Clerk Instructional Supervisor Psycho-Ed Spec Ed Specialist Support Serv Secretary/Clerk Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Custodial Personnel Warehouseman Psycho-Ed Social Worker Substitute Teacher General Admin Secretary/Clerk Substitute Teacher IS Personnel-Instruction Serv Instructional Supervisor School Psychologist Substitute Teacher Warehouseman
Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Substitute Teacher Migrant Education Recruiter Psych-Ed ParaprofTeacher Aide Warehouseman Psycho-Educational Teacher Substitute Teacher Warehouseman Director of Child Serve Substitute Teacher Miscellaneous Activities Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Instructional Supervisor General Admin Secretary/Clerk Technology Specialist Instructional Supervisor Psycho-Educational Teacher

-8-

SALARIES

TRAVEL

$

74,473.68 $

5,761.77

27,452.50

. 112.56

10,182.54

20,408.36

1,375.24

645.50

9,841.96

312.00

50,169.72

7,495.15

44.01

1,174.00

23,445.30

141.00

12,648.39

66.08

71,757.72

4,945.70

66,991.90

917.25

18,066.24

70.48

2,879.86

52.00

1,250.00

8,271.30

55.00

2,658.50

220.00

32,769.20

1,108.60

37.49

7,122.72

561.10

48,358.16

273.02

53,750.90

5,613.02

45,694.14

6,402.27

300.70

1,017.50

11,126.04

168.23

25,060.28

543.32

458.67

25,489.44

7,577.23

8,524.70

1,999.25

29,694.66

45.36

55.00

1,557.88

41,111.37

3,398.89

225.00

50.00

341.68

76.88

9,695.00

189.44

22,465.13

43.40

70,704.60

7,085.16

23,662.44

70.56

53,333.76

1,626.05

75,063.35

4,870.04

17,374.80

72.88

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "En

NAME
SMITHERS,NATALIE M STANLEY,KIMBERLY STARLlNG,DANIEL STARLlNG,JAMES STONE,VICKIE STUDSTILL,JASON SWANN,ANNETIE THOMPSON,BONNIE 0 THOMSON,DORIS TILLMAN,JACQUELYN TIPPINS,VINCEY TOOLE,JASON TREMBLE,MELANIE TREMBLE,NICHOL TUTILE,BEVERLY S UNDERWOOD,JANA H VARNER,BETIINNA VARNUM,MELINDA WARD,JAMES E WARD,KAREN WATERS,TONY C WATIS,CHANTEL WEST,ROWENA WHITIINGTON,MICKEY WILCOX,CELESTE WILKERSON,RONALD WILKERSON,WANDA WILKINSON,BARBARA WILLIAMS,KYLE WILLIAMS,RHONDA WILLlAMS,WENDY WILSON,TERESA WOOD,CANDACE WOODS,DEBBIE WORTHY,MABLE G ZEIGLER,ALLANA
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Psycho-Educational Teacher Substitute Teacher Warehouseman Warehouseman Substitute Teacher Warehouseman Substitute Teacher Psycho-Ed School Sec/Clerk Director of GLRS Substitute Teacher Substitute Teacher Substitute Teacher General Admin Secretary/Clerk Substitute Teacher IS Personnel-Instruction Serv Instructional Supervisor Substitute Teacher Family Services Coordinator Enterprise Technician Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Miscellaneous Activities Psych-Ed ParaprolTeacher Aide Warehouseman Substitute Teacher Substitute Teacher Warehouseman Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher General Admin Secretary/Clerk Substitute Teacher Support Serv Secretary/Clerk

SALARIES

TRAVEL

$

4,588.00

545.60

701.25

88.00

111.41

220.00

50.00

10,314.59 $

15.12

69,504.60

1,980.66

200.00

1,279.98

100.00

13,132.44

28.20

208.00

45,249.20

3,210.04

68,304.60

4,866.05

42.67

3,830.60

33,869.79

1,480.57

7,965.13

28.56

23,719.22

246.96

377.13

26,681.70

280.62

50.00

9,788.16

88.00

38.96

50.00

2,088.63

4,855.34

2,404.16

10,496.70

10.00

546.10

12,527.13

43.12

12,665.52

344.12

1,223.76

$

3,994,532.82 $

158,800.39

-198,330.15 2371007.95

-3,087.04 163.24

$

4,033,21 0.62 $ _.....;..-:1;5;;5,;,..8;;7;,6;,.;5;,9;.

,

n

__

-9-

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FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8804-99-0 1 FS-8804-00-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-00-01

At present, Georgia Department ofEducation has not implemented a General Fixed Assets Account Group in our accounting system.

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FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8804-01-0 1
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 ofthe 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 ofequipment 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 ofall additions and deletions to the General Fixed Assets Account Group.