Management report, First District Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002

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FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCEs-BUDGET AND ACTUAL

1

B SCHEDULE OF SALARIES AND TRAVEL

2

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S W . Suite 2I4

RUSSELL W. """TO' STATE AlIDITOR (404)656-2174

Atlanta, Georgia 30334-8400

March 10, 2003

Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the First D1stnct Regional Educational Service Agency Board of Control

Ladies and Gentlemen

As part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehens,ve Annual Fmanc,al Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audrt Act Amendments, as of and for the year ended June 30, 2002, we have performed certain audit procedures at the First DIstnct Regional Educational Service Agency Accordingly, the financial statements and comphance actrvmes of the First DIstrIct Regional Educabonal Service Agency were examined to the extent necessary In order to express an opinion as to the fair presentabon of the financtal statements contained in the foregoing documents and to issue reports on comphance and internal controls as required by the Single Audit Act Amendments of 1996

This Management Report contains informabon pertinent to the financial and compliance actIvItIes of the First D1stnct Regional Educational Service Agency as of and for the year ended June 30, 2002 The parbcular informabon provided 1s enumerated in the Table of Contents

This report Is intended solely for the informabon and use of management of the State of Georgia

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, ...

RWHws

SECTION I SELECTED FINANCIAL INFORMATION

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL YEAR ENDED JUNE 30 2002

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENPIIVBES
CurTBnl Instruction Support Services Pup! Services Improvement of lnstrucbOnal SeMces Educallonal Media Servicss General Admlnistrabon School Adm,mstrabon Business Adm1mstrabon Mamtenance and Operabon of Plant Student Transportabon Services Other Support Serv,ces Food Serv,ces Operabon
Total Expendituras
Excess of Ravenues over (under) Expenditures
OTHER ANANCING SOURCES
Other Sources
Exoess of Revenues and other Financing Sources over (under) Expenditures
FUND BALANCE JULY l 2001
FUND BALANCE JUNE 30 2002

BUDGET

ACTUAL

$ 6212,54431 $ 6,283,811 98

2,333 765 00

2,61119935

1,033,523 00

1 791 358 05

$ 9,579,832 31 $ 10 686 369 38

s 3,496 035 31 $ 3,597,064 60

1 515,932 00 2,886,591 00
56900 413,871 00 237,516 00 677,117 00 280,810 00
5,700 00 882,05200
600000

1,482,992 13 3,201,819 36
8,077 98 435,172 51 226,975 79 674,283 15 269,858 43
2,515 38 819,516 37
2 042 40

$ 10,402,193 31 $ 10,720,318 10

s

-ll.22,361 00 $

-33,948 72

635 621 00

$

-186,740 00 $

-33,948 72

1 880 775 58

1,855,324 18

$ 1 694 035 58 $ 1 821 375 46

SUMMARY QF FUND MLANCE
Reserved lnventones
Unreserved
Undesignated

$

575,804 30

1 245 571 16

$ 1 821 375 46

-1-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVJCE AGENCY
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

EXHIBIT "B"

NAME

TITLE CATEGORY

AKINS, JULIE M AKINS, LUCY T ALCANTARA, MELINDA ANDERSON.BARBARA ANDERSON, JANICE ANDERSON, LYNDA ANDERSON.SHANNON ARLINE, RONNIE ARMANI. SHERRY ARNOLD, KIMBERLY BACON, TERESA BARGERON. REGINA BARR, CHARLES R BAZEMORE, WILLIAM H BELTRAN, BAMBI BISHOP, NELDA R BLACK, BILLY BLACKWOOD. JOAN M BLAIR. ANDREA BLAIR, HENRY BLUESTEIN, GAY T BRADDOCK, WHITNEY BRADDY. CHRISTOPHER B BRADLEY, DELISHA BRANNEN.DANA BRAUN, JOSHUA BRAVO-BLANTON, BERNICE BRINSON, KIMBERLY BROOKS. MARY BROWN. ALICER BROWN, KAY BROWN, STANLEY M BURNSED, VICKIE L CAMACHO.YVETTETHOMPSON CAMPBELL. RONALD CARRILLO. ISABEL CARTER, JR MICHAEL J CASON, ALLEN CASTILLE, ALFREDIA CHAMBERLIN, PEGGY CHAPMAN. JANET CHIARELLI, PATRICIA CLARKE, MOLLY CLARKE. NANCY COLEMAN, JR JOHN W COLLINS.KAREN CONLEY, CONNIE M CONNERS, CARMEN COOPER, GARY COOPER, RENEE CORBIN. KEITH CORBIN. PAULA CORDOBA. DELLYS COURSEY. DIANE

Psycho-Educabonal Teacher lnfonnat1on Services Cler1< Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Substrtute Teacher School Nurse lnfonnabon Services Cler1< Enterpnse Techmaan Psych-Ed Parapro!Teacher Aide Substrtute Teacher Psycho-EducabonalTeacher Psycho-Educational Teacher F1nance/Bus1ness Service Mgr Warehouseman Subslltute Teacher Instructional SupeMsor Substrtute Teacher lnstrucbonalSupeMsor Psycho-Educabonal Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educabonal Teacher Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Support Serv Secre1ary/Cler1< Support Serv Secretary/Cler1< Migrant Educabon Recruiter Psych-Ed Parapro!Teacher Aide Substrtute Teacher Psycho-Educational Teacher RESA Director 11\/arehousemen Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substrtute Teacher General Admm Secretary/Cler1< TechnolOgy Specialist Warehouseman Psych-Ed Parapro/Teacher Aide Family SeMcas Coordinator Instructional SupeMsor Instructional SupeMsor Psycho-Ed Spec Ed Specialist Substrtute Teacher Warehouseman Psycho-Ed School Sec/Cler1< Psycho-Educational Teacher Substrtute Teacher Warehouseman Psych-Ed Parapro/Teacher Aide Warehouseman Psycho-EducabonalTeacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide

SALARIES

TRAVEL

$

4,356 62

20,093 28

2,932 6D

3564

6.12D DO

16,457 76

25,825 22 $

22.655 95

12,263 78

55 DO

12,644 84

4.356 62

66,998 04

49,281 24

52000

81.872 04

55 00

74.712 96

23,568 91

49000

10,602 54

51,31907

30,908 64

2,334 52

17,432 47

73002

27,917 44

7.506 58

405 DO

24,561 92

111.228 08

13,659 84

11.04234

9.654 54

52 00

8.829 00

40.947 89

148 50

1,337 34

26,596 70

58,289 04

64.203 DO

54.283 02

42300

976 25

10,633 35

30.908 64

7.075 00

3D.559 62

10.687 96

10,294 00

23,697 16

4,881 89

11,07824

38542
27960 95082 1,529 74 3.402 72 3.347 79
50 00
1,13120 121 52 2800
8,684 88
2,408 10 7560
7924 1.448 69
93996 3,599 32 4,053 43
489 56
2632 85 76 4580 14 56

-2-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002

EXHIBIT"B"

NAME
COVINGTON, CAROLYN G CRAWFORD, VALERIE CREWS, TRACY CROCKETT-AKINS, STUART CRUZ, DAISY CURTIS, MATTIE DAVIS, CHARMEKIA DAVIS, REBECCA DAWSON, DEBORAH DAWSON, ELLEN DEAL, HOODW DEAN, BARBARA DENMARK, IRENE M DIGGS, CHRISTINE DITLEFSEN, DEBRA DUBAY.SETSUKO DUNCAN, DALE DUNN, DOTYB DURDEN, AMY L DYAL, MARCIA DYE, STACIE EDWARDS, LENA EDWARDS, MICHELE ELDRIDGE, SHY ELLIS, AMANDA ELLIS, CAROL S FARMER, ARLENE N FELLER, MARIANNE FENNEL, KELLY FORDHAM, FLOE FOREMAN, BETTY FOY, SALLY FRAZIER, SHANTELL FRAZIER, WILLIE FREEMAN, HARRY S GADSON, SHEILA C GAFFNEY, VANESSA GALE, MICHELLE GAMBLE, CAROL R GIDDENS, JEFF GOMBASKI, RHONDA GOODMAN, TERESA GOSS, UNA FAYE GRAY, BETTY GRAY, SHEILA GRIFFIN, CHRISTY W GRIGSBY, GINNY GROOVER, PHILLIP GROOVER, SHERRI B HACKLEY.NATASHA HAIRE, BRENDA HALL, ESSIE HALL, MELANIE HALL, VANESSA

TITLE CATEGORY

IS Personne~Frnance&Busrness

Substitute Teacher

Psycho-Educational Teacher

IS Personne~lnstruci1on Serv

Psych-Ed Substrtute

PTaeraacphreor!Te,acher

Aide

Substrtute Teacher

Psycho-Educational Teacher

Substrtute Teacher

Substrtute Teacher

Enterpnse Technician

Substrtute Teacher

IS Personne~lnstruction Serv

Psych-Ed Parapro/Teacher Aide

Substrtute Teacher

Psych-Ed PeraprofTeacher Aide

Psych-Ed Parapro/Teacher Aide

School Psycholog,st

Busrness Serv Seaetary/Clerk

Substrtute Teacher

Family SeMCBs Coordinator

Substrtute Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro!Teacher Aide

School Social Worker

IS Personne~F1nance&Bus1ness

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro!Teacher Aide

Psycho-Ed Spec Ed SpeCISIISt

Psych-Ed Parapro/Teacher Aide

Substrtute Teacher

Psych-Ed Parapro/Teacher Aide

Substrtute Teacher

Youth Apprent1cesh1p Dlrecior

Psycho-Educational Teacher

Substrtute Teacher

Psycho-Educabonal Teacher

Youth Apprent1cesh1p Direcior

Technology Speaahst

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substrtute Teacher

Psycho-EducabonalTeacher

Substitute Teacher

Psycho-Educational Teacher

Psycho-Educabonal Teecher

Warehouseman

Support Serv Seaetary/Clerk

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-EducabonalTeacher

Psycho-Ed School Sec/Clerk

SALARIES

TRAVEL

$ 34,420 32 640 00
24,788 94 $ 7,298 66
10,000 80 5,252 00
25864 26,159 28
35000 712 84 39,042 89 120 00 50,02964 7,112 60 2,408 25 12,362 70 10,986 70 51,766 70 24,836 16 8000 26,266 45 5000 4,76110 10,276 60 12,10340 49,26060 34,420 32 10,500 00 5,721 80 63,237 28 10,363 30 88389 6,595 32 44000 47,844 36 11,265 36 1,863 57 26,451 60 58,718 04 59,330 52 10,381 90 10,774 26 4536 24,459 13 20000 31,07319 23,205 46 22000 26,213 76 201 36 9,224 50 9,317 94 23,697 16 19,359 00

5500
434 32
51 50 2,856 15
49 00 9000 6,757 56
67940
2,189 05 41 16 17 36
1,931 02
3545 2,678 62
24064 3,252 07 4,300 35
7140 54064
2800
12266 249 72

-3-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30 2002

EXHIBIT "B"

NAME
HALL, WENDY HALLIGAN, SUSAN F HAMIL, MARK HAMMOCK, SANDRA HAMMOND. ERNIE HAMNER, LAURA
HARDEE, AMANDA
HARDWICK, LORI ANN HARLESS, JONATHAN HARPER,SUSAN HARRELL, CYNTHIA HARRELSON, JANICE HATHCOCK, BILL HATTAWAY, JULIE R HAYES, SHANEOUA HEBERT, RICHARD HERRERA.DEBORAH HIBBS, CLIFF HIERHOLZER, CONNIE HILL, LINDA F HOBBS, CAROLYN M HODGE, NANCY HOLLOWAY, CLARA B HOLLOWAY, JACKIE HOLMES, WILLIE HOLT, HEATHER HORD, JANET S HORNE, URSULA HORNSBY, DENISE B HORTON.KAREN HOWARD, ANTHONY HOWELL, DALE HOWELL, SETH HOWELL, ZACHARY HUDSON, TINA HUFFMAN, THOMAS H HULL, CYNTHIA HUNT, FREDERICK HUTCHESON.KACY INGLEY, THERISA JACKSON. JANIE JACKSON, MELANIE H JAMES, LUCINDA JANSEN, PATRICIA JENKINS, PATRICIA JENNINGS, GLORIA JIMENEZ, ORALIA JOHNSON, BARBARA JOHNSON, DALE JOHNSON, ERNETHIA JOHNSON, FRANKIE JOHNSON, JEANEENE JOHNSON, KENNETH C JOHNSON, PATRICIA

TITLE CATEGORY
General Admm Secretary/Clerk lnstruct1onal Supervisor Director of Psycho-Ed Prag Psycl>-Ed Parapro/Teacher Aide Psycho-Educa11onal Teacher Substrtute Teacher Substrtute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher Family SeMces Coordinator Substrtute Teacher Warehouseman Audlolog1st Psycl>-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher Warehouseman Substrtute Teacher Warehouseman lnstruc!Jonal SupeMsor Psycho-Educat1onal Teacher Psycl>-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Warehouseman Psycho-Educat1onal Teacher Support Serv Secretary/Clerk Psycho-EducabonalTeacher Technology Spec,ahst Psycho-Ed School Sec/Clerk Substrtute Teacher Substrtute Teacher Warehouseman Warehouseman Substitute Teacher Warehouseman Psycl>-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher School Psycholog,st Substrtute Teacher Business Serv Secretary/Clerk Substrtute Teacher Psycl>-Ed Parapro/Teacher Aide Psycho-Educat1onal Teecher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substrtule Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educat1onal Teacher Substrtute Teacher Warehouseman Psycl>-Ed Parapro/Teacher Aide

SALARIES

TRAVEL

$

5,570 07 $

77,213 04

88,776 00

10,603 86

45,293 54

5000

565 00

12000

6,19488

25 92

2,144 80

8000

413 88

43,028 70

7,782 00

110 00

22000

22000

137 15

21,451 20

80,672 04

7,230 84

11,688 80

8,270 34

22000

24,788 94

30,38592

26,451 60

67,374 84

12,994 20

55 00

5500

882 75

1,14400

2,951 64

22,373 23

11,12097

60000

58444

61,62968

52000

27,207 60

521 64

10,14932

43,371 70

2,712 00

10,443 00

12,441 00

33000

10,340 10

22,315 80

1,01000

27,020 50

11,155 65

30 80 5,748 03 7,197 68
257 96 3500
166 32 30 00
3,511 89
340 72 84 OD
23740 2,122 47
23056
4,277 29
7000
38 00

-4.

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
JOINER, ALECIA JONES, JACK JONES, LETICIA DAWN JORDAN, ALEX KADAR.DEBORAH KEEL, BEVERLY JAN KELLEY, JUDI KIDDER, THOMAS J KIMBALL, LEWIS E KNOWLES, JESSE LANIER, MONICA S LANIER, SONYA W LEE, JENNIFER LEWIS, LINDA M LIBBY, DONNA H LINK, JEAN LOPEZ, DONICIA LOPEZ, MILDRED LOTT, RESSIE GAIL LOWRY, CATHERINE LUCKE, GEORGE E LYNCH.GAIL MADDOX, TAMMY MANCIL, GREGORY R MANGRUM.DONNA MANGRUM, PAIGE MARTIN, ADAM MARTIN, DANIEL P MARTIN, LINDA J MARTINEZ, LISA MAXWELL, ARTIE MAYS.JAVIS MCCARTER, NANCY MCCULLOUGH, MARGARET MCGUIRE, RHONDA MCINTYRE, STACY MCKENZIE, MILDRED MCKEVER, KIMBERLY MELVIN, MARJORIE MIDDLETON, DAMON MILNER, BOBBIE JEAN MINCEY, JOANN MOBLEY, ANNETTE MOBLEY, MARTHA MOORE, MAMIE MORALES, SANDRA MORRIS, GAIL P MORRIS, JEANNIE S MORRIS, LYNNET MORRIS, PHILLIP MORRIS, SHIRLEY MOSLEY, BONNIE MOSS, LAUNDELL MURPHY, CHARLES

TITLE CATEGORY
Psycho-Ed School Sec/Clerk Substrtute Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Support Serv Sea-etary/Clerk Director of Psycho-Ed Prag Farrnly Services Coordinator School Psychologist Psycho-Educabonal Teacher Technology Director Psycho-Educabonel Teacher IS Personne~Fmance&Busmess lnstrucllonal SupeMsor Psycho-EducabonalTeacher Subslrtute Teacher Psych-Ed Parapro/Teacher Aide Subslrtute Teacher Substrtute Teacher Psycho-Ed Spec Ed Speclahst Psycho-EducebonalTeacher Psych-Ed Parapro/Teacher Aide Psycho-EducabonalTeacher Psycho-EducebonalTeacher F1nance/Bus1ness Service Mgr Support Serv Seaetary/Clerk Warehouseman Warehouseman Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher Warehouseman Substitute Teacher Substrtute Teacher Psycho-Educe\LonalTeacher Substitute Teacher Substrtute Teacher Substrtute Teacher Psycho-Educabonal Teacher Custodlal Personnel Substrtute Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher Substrtute Teacher General Admm Seaetary/Clerk Psycho-Ed School Sec/Clerk Psycho-Ed Spec Ed Spec,ahst Director of GLRS Psycho-Educabonal Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher Psych-Ed Parapro/Teacher Aide Family SeMCes Coordinator

SALARIES

TRAVEL

$ 16,276 66 54426
1,610 00 64,031 19 $ 24,411 95 25,53166 78,813 00 21,409 98 87,206 70 33,494 80 58,730 52 27,786 96 19,660 32 88,957 74 47,264 66
6500 6,215 52 2,15000
3564 67,24113 29,679 92 11,155 65 25,154 24 34,410 05 42,153 96
5,446 40 812 63
1,866 00 10,455 70
95000 53000 1,035 38
45 36 2,806 06 18,596 82
66064 2,076 77
15000 20,134 76
1,275 65 45 36
7,448 04 5500
3,905 12 30000
24,954 16 15,760 10 58,08363 80,07204 35,377 20 11,07756
2,129 30 2,828 52 21,071 54

1,232 52 55 00
2,098 11 113 68
3,883 48 38 64
3,650 91 68 32
2,648 94 55295
5500 28504
9028 230 56 52916
3080
7000
3,806 50 15 40
1,11274 4,881 05
131 60 36 96
108 92 911 40

-5-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30 2002

EXHIBIT "B"

NAME

TITLE CATEGORY

MURRAY, DEBBIE NELSON, LORETTA NESMITH, BRENDA NESTOR, SARAH NEWTON, PAULA P NUNEZ, NORMA A O'NEAL, DOROTHY SUE ONEAL, DEBRA L OWENS, SHANDRA OYLER, CHARLES PARKER, SHIRLEY PARKINSON, PATRICIA PEACOCK, KEISHA B PERRY.ELAINE PHENIS, CODY PHENIS, JAMES C PHILLIPS, ROSE ANNE PHILLIPS, ZELENE POLKE, CHRISTINE POWELL, KAREN POWELL, SARA PRIDGEN, BRIDGETT PRITCHARD, AMANDA PROSSER. DINA N PROSSER.LINDA PRUITT, CODY PURVIS, GLENDA RAMSEY, KAREN REEVES, ALLYSON RHODES, LORI RICE, LINDA RICHARDSON, PAMELA ROBBINS, MARY ROBINSON, MICHAEL RODRIGUEZ, ELSA ROESEL, DEE ANN ROGERS, BRUCE ROOKS, DENISE ROWELL, STEPHANIE RUSHING, JEFFREY SANCHEZ-VESGA, BERNARDO SANDERS, CYNTHIA SANDERS.EARL SANDERS, JASON SANTIAGO, ELIZABETH SAPP, ANNMARIE C SAPP, EVE SCHMACKPFEFFER,REBECCA SCHREPEL, DAVID SCHRUM, JANICE L SELESTOK, MICHELE SERO, JOSEPH SHIVERS, BENJAMIN A SIMMONS, JOYCE

Substrtute Teacher Psych-Ed Parapro/Teacher Atde Psych-Ed Parapro/Teacher Aide Psycho-EducatJonal Teacher Support Serv Secretary/Clerk School Social Worker Substrtute Teacher Substrtute Teacher Psycho-Educ:atJonal Teacher Substrtuta Taacher Psycho-Ed School Sec/Clerk Fam,ly Services Coordinator Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Instructional Supervisor Psycho-Ed Spec Ed Speaahst Substrtute Teacher Substrtute Teacher School Improvement Specialist Psych-Ed Parapro/Teacher Aide Substitute Teacher Substrtute Teacher Custodial Personnel Psych-Ed Parapro/Teacher Atde Warehouseman Psycho-Ed Socoal Worker Substrtute Teacher Psycho-Ed School Sec/Clerk Substrtute Teacher General Admm Secretary/Clerk Substrtute Teacher Substrtute Teacher Warehouseman Psych-Ed Parapro/Teacher Aide IS Personne~lnstructJon Serv School PsychologlSI Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Warehouseman Migrant Educabon Recrurter Psych-Ed Parapro/Teacher Aide Warehouseman Warehouseman Psych-Ed Parapro/Teacher Aide Subslrtute Teacher Psycho-Educat,onal Teecher Psycho-Educabonal Teacher Warehouseman Director of GLRS SubsbMe Teacher Psycho-EducabonalTeacher Subslrtute Teacher Psycho-Educat,onal Teacher

SALARIES

TRAVEL

$

3,379 OB

4,260 96

10,759 86

13,100 40

22,78944

53,342 22 $

93500

110 00

4,872 72

16,290 00

18,362 50

41,793 18

78587

11,361 00

159 66

74,47042

69,750 59

12000

1,782 50

35,345 94

11,027 56

5,595 00

27000

6,025 50

9,726 50

1,332 38

35,19014

1,120 00

18,622 88

75000

24,197 62

45 36

741 04

22000

9,371 30

52,311 BO

47,865 16

12,748 93

28,228 43

3,15520

25,923 24

10,008 94

220 00

528 00

12,350 10

45 00

23,698 43

31,641 30

1,17150

78,142 78

210 00

33,563 00

1,535 37

22,615 95

6,140 82
000
138 60 4943
4,759 32 81804
3,662 88
1,74008 70216 6524
24200 6,660 26
164 15 193 76 8.472 64
4900 32760 112 00 2.495 94
5500 4536

-6-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
SIMPSON, KRISTINA SKINNER, MINDY C SLOAN, DONNA SMITH, CELANDRA SMITH, CHRIS E SMITH, ELAINE V SMITH, ERICA SMITH, JEAN A SMITH, JUSTIN SMITH, MICHELE S SMITH, VALERIA SMITH, WALTESIA SOLOMON, TABITHA SPIVEY, HOLLY STALEY, LUKE STANLEY, VICTOR STARLING, JAMES STEPHENS.NANCY STEVENS, ANNETTE STODDARD, KATHY STOKES, ANGELA STUART, MYRON STUDSTILL, JASON TAYLOR, HAYWARD THOMPSON, BONNIE D THOMPSON, DEE DEE THOMPSON, RITA THOMSON, DORIS TIPPINS, JACKIE TOOLE, JASON TOPHAM, KEVIN TOPHAM.MARY TREMBLE, MELANIE TROTTER, JASON TUCKER 111, PAUL TLITTLE, BEVERLY S TYSON, TIA TYSON, TORETHA UNDERWOOD, JANA H WARBUTTON, LINDA WARD, CHERRY WARD, JAMES E WARD.KAREN WARREN, CHERYL D WARREN, CHRISTINA WASHINGTON, KEVIN WATERS, JESSICA WATERS, TONY C WATTS, CHANTEL WEBBER, JANELYN W WEST, ROWENA WEST, TERRY V WILCOX, CELESTE WILKERSON, RONALD

TITLE CATEGORY
Subsbtute Teacher Psych0-Educat1onal Teacher Substrtute Teacher Substrtute Teacher Instructional Superv,sor General Adm1n Secretary/Clerk Substitute Teacher Technology Spec,ahst Warehouseman lnstruCbonal Superv,sor Psycha-EducabonalTeachar Substrtute Teacher Substrtute Teacher Psycho-Educat,onal Teacher PsychO-EducabonalTeacher Psycha-Educabonal Teacher Warehouseman Subsbtute Taacher SubsHtute Teacher Subsbtute Teacher Subsbtute Taacher Psych-Ed Parapro/Teacher Aide Warehouseman Substrtute Taacher Psycha-Ed School Sec/Clerk Psycha-Ed Soc,al Worl<er Psycho-Ed School Sec/Clerk Director of GLRS Subsbtute Teacher SubsHtute Teacher Subslllute Teacher Subsbtute Teacher General Admln Secretary/Clerk Psycha-Educatlonal Teacher Warehouseman IS Personne~lnstruct,on Serv Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide lnstructJonal Superv,sor Subslrtute Teacher Instructional Superv,sor Enterpnse Technician Psycha-Ed School Sec/Clerk Substrtute T aacher Support Serv Secretary/Clerk Psycha-Ed Spec Ed Specialrst Psycho-Educabonal Teacher Psycha-EducabonalTeacher SubsHtute Teacher Substrtute Teacher PsychO-EducabonalTeacher Psych0-Educat1onal Teacher Psych-Ed Parapro/Teacher Aide Warehouseman

SALARIES

TRAVEL

$

152 28

32,599 80 $

3,790 72

10000

67,936 88

19,911 76

38 88

57,983 76

22000

77,712 96

4,204 90

181 44

1,524 67

36,209 20

20,997 99

37,319 20

1,185 25

181 44

4500

1,422 36

16500

10,986 70

94600

5000

12,389 85

32,96120

29,946 00

26,126 80

5500

4000

80082

761 52

13,361 24

25,017 66

1,045 00

49,52564

8,367 00

12,768 20

72,213 00

195 00

54,917 60

35,546 28

9,975 54

40000

918 00

56,735 25

23,156 80

29,679 92

40282

38 88

34,159 74

14,509 56

10,900 96

995 50

83 72 4,312 96
75 32 2,574 85 5,214 79
5500 621 91
17 36 1,887 94
6552 30352
4,284 41 4,216 62 3,00646
981 14 2912
671 71 261 80

-7-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
WILKERSON, TAMMIE WILLIAMS, BETTY WILLIAMS, SARA WILLIAMS, STEPHANIE WILLIAMS, WANDA D WILLIAMS, WENDY WILLIAMSON, MABLE G WILLIS, MICHAEL A WILSON, JAMES WILSON, JASPER WILSON, TERESA YOUMANS, COY ZEIGLER, ALLANA
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY
Subsbtute Teacher Subsbtute Teacher Psycho-Educat,onal Teacher Substrtute T eecher Substrtute Teecher Substrtute Teacher Psycho-Educabonal Teacher Substrtute Teacher Warehousemen Psycho-Ed Sooal Worker Psych-Ed Perapro/Teacher Aide Substrtute Teecher Support Serv Seaetary/Clerk

SALARIES

TRAVEL

$

45000

55 00

49,010 80

46000

20000

62427

41,860 91 $

91000

17600

37,714 20

11,31744

8000

2,222 01

1,746 60 65044

$ 6,055,634 93 $ 178,820 65

-237,007 95 503,998 78

-163 24 784 86

$ 6,322,625 76 $ 179 442 27

-8-

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, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8804-00-01 FS-8804-01-01

Further Action Not Warranted Further Action Not Warranted-See Correc!IVe Action/Response

CORRECTIVE ACTION/RESPONSE

Auditor was provided a list of capital assets and a depreciabon schedule