Management report, First District Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A BALANCE SHEET

GOVERNMENTAL FUND

1

B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE

GOVERNMENTAL FUND

2

C SCHEDULE OF SALARIES AND TRAVEL

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

February 22, 2005
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 District 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 Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2004, 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 necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls 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, 2004. 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 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,

RWH:jmk

SELECTED FINANCIAL INFORMATION

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents Other Receivables Intergovernmental Receivables Inventories

$ 1,944,443.87 545,871.83 144,008.75 689,184.24

Total Assets
LIABILITIES AND FUND BALANCE
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Expired Grant Balance Payable
Total Liabilities
Fund Balance: Reserved for Inventories Unreserved Undesignated
Total Fund Balance

$ 3,323,508.69
$ 385,123.27
676,326.86 25,312.04
$ 1,086,762.17
$ 689,184.24
1,547,562.28
$ 2,236,746.52

Total Liabilities and Fund Balance

$ 3,323,508.69

- 1-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "B" SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
GOVERNMENTAL FUND YEAR ENDED JUNE 30, 2004

REVENUES Grants from Department of Education Intergovernmental- Federal Sales and Services Interest and Other Investment Income Other Total Revenues
EXPENDITURES:
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$ 6,096,705.00
3,204,300.79 1,515,968.30
23,898.84 191,547.13
$ 11,032,420.06
10,711,693.98
$ 320,726.08 1,916,020.44
$ 2,236,746.52

-2-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

AKINS,LUCYT ALCANTARA,MELINDA ANDERSON.JANICE ANDERSON.SHANNON ARLINE,RONNIE ARMANl,SHERRY BACHE.VIRGINIA BAKER,VICKIE BARBER,SHAWN BARR.CHARLES R BAZEMORE.WILLIAM H BEAL,LATWAINDA BEASLEY,RENA BISHOP.NELDA R BLACK.STEPHANIE BLAIR,ANDREA BLOUNT,JENNIFER BONDS,111 CHARLES W BRADDOCK,WHrTNEY BRADDY,CHRISTOPHER B BRADFORD,KIMBERL Y BRANNEN.DANA BRANT.HOLLY BRANTLEY,CASY BRANTLEY.JAMES BRA VO.BERNICE BRINSON,KIMBERL Y BROCK,MARY E BROWN,BEVERL Y BROWN,KA TRINA BROWN.PAMELA M BULLINGTON.FRANK CAMACHO.YVETTE THOMPSON CARRILLO,ISABEL CARTER.JESSICA CARTER.JR MICHAEL J CARTER.WILLIAM CASSIDY,DEBORAH CASSIDY.JACQUELINE CHAMBERLIN,PEGGY CHAPMAN.JANET CHAVERS,PAULETTE CHIARELLI.PATRICIA CLARK,TIANGELA CLARKE.MOLLY COLEMAN.SHELLI COLLINS,KAREN
COLON.DAISY COMBS,ANNE CONLEY.CONNIE M

Information Services Clerk Psych-Ed Parapro!Teacher Aide Substitute Teacher Information Services Clerk Enterprise Technician Psych-Ed Parapro!Teacher Aide Substitute Teacher Substitute Teacher Psych-Ed Parapro!Teacher Aide Finance/Business Service Mgr Warehouseman Substitute Teacher Instructional Supervisor Instructional Supervisor Substitute Teacher Psycho-Educational Teacher Psych-Ed Parapro!Teacher Aide Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro!Teacher Aide Support Serv Secretary/Clerk Substitute Teacher Substitute Teacher Psycho-Educational Teacher Migrant Education Recruiter Psych-Ed Parapro!Teacher Aide Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Psycho-Ed School Sec/Clerk Psych-Ed Parapro!Teacher Aide General Admin Secretary/Clerk Psych-Ed Parapro!Teacher Aide Technology Specialist Warehouseman Substitute Teacher Psych-Ed Parapro!Teacher Aide Family Services Coordinator Instructional Supervisor Substitute Teacher Instructional Supervisor Substitute Teacher Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Psycho-Ed School Sec/Clerk Psych-Ed Parapro!Teacher Aide Substitute Teacher Psycho-Educational Teacher

SALARIES

TRAVEL

$ 21,215.04

14,952.16

1,395.00

27,532.32 $

256.59

28,929.60

11,687.02

74.67

47.00

3,688.26

69,012.96

742.79

51,801.60

1,186.92

1,983.24

59,484.84

4,620.40

81,245.79

2,134.61

896.47

5,011.56

4,072.92

65.00

55,075.99

1,009.38

39,968.20

59.92

9,219.61

54.88

20,545.92

847.51

1,254.37

24,750.00

31,544.82

10,072.24

10,334.16

524.38

10,426.34

40,203.12

531.88

11,412.61

12,610.42

16,100.76

262.64

18,139.87

46,251.24

1,014.74

533.50

52.00

9,280.11

72.80

34,291.96

895.16

66,878.52

3,906.46

104.00

63,133.56

3,213.14

60.00

60,387.24

170.85

24,211.46

384.63

11,557.72

33.60

12,198.90

720.00 34,637.84

174.76

-3-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
CONNORS.CARMEN COOPER,GARY COOPER,RENEE COPELAND,SHEILA CORBIN.PAULA COURSEY.DIANE COVINGTON,CAROLYN G CRAIG.WILL CRAWFORD.VALERIE CREWS.TRACY CRISWELL,LORI CROMWELL.SHAUNA CULLINS-CLARK,TRACY DARLING,APRIL DAVIS.REBECCA DEAL,HOODW DEAN.BARBARA DEIGH,ELLIOTT DELOACH,BOBI DELOACH,BRENDA DENMARK,IRENE M DrTLEFSEN,DEBRA DOBBS.MANDI DOMINGO.STEPHANIE DONALDSON.EARL DUBAY.SETSUKO DUNN,DOTYB DURDEN.AMYL DURDEN.KENNETH DURST,JOHN E ELDRIDGE.SHY ELLIS,AMANDA ELLIS,CAROL S ETCHASON,JULIANA EVANS,PAMELA FARMER.ARLENE N FELLER,MARIANNE FENNEL.KELLY FLANDERS,GAIL FLETCHER.WILSON FORDHAM.FLO E FOREMAN.BETTY FRAZIER,LA TOSHA FRAZIER,TANISHA FREEMAN.HARRY S FUSSELL,BRUCE GADSON.SHEILA C GAMBLE,CAROL R GARCIA.MELISSA GARDNER.PATRICIA

TITLE CATEGORY

SALARIES

TRAVEL

Substitute Teacher

$

Warehouseman

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

IS Personnel-Finance and Business

Warehouseman

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Educational Teacher

Psycho-Educational Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Enterprise Technician

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

IS Personnel-Instruction Serv

Psycho-Ed School Sec/Clerk

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

School Psychologist

Business Serv Secretary/Clerk

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

School Social Worker

School Nurse

Substitute Teacher

IS Personnel-Finance and Business

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Psycho-Educational Teacher

Psycho-Ed Spec Ed Specialist

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Youth Apprenticeship Director

Psycho-Educational Teacher

Psycho-Educational Teacher

Youth Apprenticeship Director

Substitute Teacher

Substitute Teacher

7,630.01 31,216.86 10,922.00
311.46 4,875.00 1,968.40 35,856.96
880.00 10,654.46 $ 29,178.00 10,851.75 31,424.72 20,013.75
1,031.94 16,307.04 35,856.96
135.00 1,023.75 28,273.06 2,167.77 53,483.66 10,839.73 14,820.67
55.00 46.40 15,416.52 10,659.30 26,115.36 180.12 275.00 15,350.06 26,217.76 63,159.00 31,914.96 120.00 35,856.96 19,042.34 1,040.22 13,892.46 9,850.48 65,878.56 12,525.46 1,067.06 4,287.40 48,920.88 38,206.20 28,803.66 60,039.24 5,374.93 7,820.00

112.80 100.80 182.00
95.20
3,188.16 17.36
4,362.76 43.12
62.00 1,399.16
126.00 1,946.53

-4-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
GARRETT.PATRICIA GIDDENS.JEFF GILES.JENNIFER GILL.CLAY GOMBASKl,RHONDA GOODMAN.TERESA GRAY.HOLLY GREATHEART,KIRA GRIFFIN,CHRISlYW GROOVER.PHILLIP GROOVER,SHERRI B HAASE.CATHERINE HAIRE,BRENDA HALL.WENDY HALLIGAN.SUSAN F HAMIL.MARK HAMMOCK,SANDRA HAMMOND.ERNIE HARDWICK.LORI ANN HARRIS.CARL HATTAWAY,JULIE R HA YES,FELECIA HA YES,SHANEQUA HERRERA.DEBORAH HERRIN.JENNIFER HERRIN.JR SANDS HIBBS.CLIFF HILL.LINDA F HINES.ROBIN HOBBS,CAROLYN M HOLLOWAY.CLARA B HOLT.CARY HOLT.HEATHER HORD,JANET S HORNE.RICHARD B HORNSBY.DENISE B HORTON.KAREN HORTON.TAMMY HOUSTON.AL THEA HOWARD.DEVIN HUDSON.TINA HUFFMAN.THOMAS H HULL.CYNTHIA HUNT.FREDERICK HUNTER,SUZANNE N IGLESIAS,LISA M INGLEY,THERISA ISAACS,BOWEN JACKSON.KAREN JANSEN,PATRICIA

TITLE CATEGORY
Substitute Teacher Technology Specialist Psych-Ed Parapro/Teacher Aide IS Personnel-Instruction Serv Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Substitute Teacher Substitute Teacher Psycho-Educational Teacher Warehouseman Support Serv Secretary/Clerk Psycho-Ed Spec Ed Specialist Psych-Ed Parapro/Teacher Aide General Admin Secretary/Clerk Instructional Supervisor Director of Psycho-Ed Prog Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Audiologist Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Psycho-Ed School Psychologist Psycho-Educational Teacher Warehouseman Warehouseman Substitute Teacher Instructional Supervisor Psych-Ed Parapro/Teacher Aide Substitute Teacher Psycho-Educational Teacher Support Serv Secretary/Clerk Warehouseman Technology Specialist Psycho-Ed School Sec/Clerk Psycho-Ed School Sec/Clerk Substitute Teacher Warehouseman Substitute Teacher Warehouseman Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide School Psychologist Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide

SALARIES

TRAVEL

$

2,382.50

63,276.48 $ 3,327.71

10,281.74

39,695.16

4,917.88

13,880.64

10,338.55

131.26

3,410.76

189.00

34,637.84

1,542.75

27,512.64

74,715.84

229.69

9,553.20

23,110.44

132.32

92,324.16

5,524.02

91,122.00

6,706.36

12,006.36

9,953.34

4,484.50

10,819.00

48,103.84

130.76

45.00

10,674.96

447.50

48,204.12

1,183.84

47,380.70

1,281.50

22,592.64

440.63

31,629.00

1,394.52

12,433.56

48.50

5,027.66

31,074.72

899.25

71,651.85

1,044.28

17,620.36

13,779.70

26.32

422.50

995.50

51.85

23,363.28

13,379.50

2,068.88

11,312.34

5,825.60

62,020.14

4,873.21

110.00

869.71

10,536.67

123.82

-5-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
JENKINS.KATRINA JOHNSON,ERNETHIA JOHNSON.KENNETH C JOHNSON.PATRICIA JOHNSON.PATRICIA ANN JOINER.ALECIA JONES.JACK JONES,TAMMBLA JONES.WILLIAM JORDAN.ALEX KAPRAL.MARK KEA.APRIL KELLEY,JUDI KIDDER.THOMAS J KIMBALL.LEWIS E KING.BARBARA KING,KELENA KING.TARA KINSEY.ROSEMARIE KIRKHAM.ADRIENE KNIGHT,JANET KNOWLES,JESSE KUZIEL.DANA LAMB.JASON LANIER.JOSHUA LANIER.MAUREEN G LANIER.MONICA S LANIER.SONYA W LEE.JENNIFER LEWIS.LINDA M LIBBY.DONNA H LrTTLE,TYRA LOPEZ,DONICIA LUCKE.GEORGE E LYNN,ASHLEY MAHAFFEY,STARLA MANCIL,GREGORY R MANGRUM.DONNA MARSH,JEFFREY MARTIN.LINDA J MARTIN.SHANNON MA TTHEWS,COURTNEY MCBRIDE.LORRIE MCCALL,ELVANZETA MCCORMICK.JUSTIN C MCCULLOUGH.MARGARET MCILRATH.PAMELA MCKENZIE.MILDRED MCMILLIAN.LADONNA MCNEEL Y,SHEILA

TITLE CATEGORY

SALARIES

TRAVEL

Psych-Ed Parapro/Teacher Aide $ Psych-Ed Parapro/Teacher Aide Warehouseman Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Sec/Clerk Substitute Teacher Substitute Teacher Substitute Teacher Director of GLRS Warehouseman Psycho-Educational Teacher Director of Psycho-Ed Prog Family Services Coordinator School Psychologist Custodial Personnel Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Warehouseman Warehouseman Psych-Ed Parapro/Teacher Aide Technology Director Psycho-Educational Teacher IS Personnel-Finance and Business RESA Director Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Finance/Business Service Mgr Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Warehouseman Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Family Services Coordinator

3,317.44 11,884.40 28,201.44 16,231.30 16,335.36 20,696.54
1,417.50 52.50
589.30 82,756.35 $
983.13 24,821.02 80,924.16 30,696.72 93,877.56 15,276.56
52.00 709.15 50,342.52 24,138.71 3,288.23 47,448.59 283.75 1,960.75 1,375.00 10,579.38 64,776.48 40,476.06 20,634.48 102,000.00 50,940.96 565.32 11,480.80 5,440.16 110.00 4,500.00 43,062.70 44,442.72
52.00 11,179.88 26,217.80
330.00 50.18
10,679.52 1,479.50 4,289.11
30,980.46 283.65
1,237.51 27,036.88

6,550.90 183.90
3,442.91 421.64
3,733.96
145.60 313.74
3,603.65 445.82
3,222.25 328.16
339.64 268.80 109.16
131.26 260.40

-6-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
MELTON.PATRICIA MINCEY,JOANN MrTCHELL,GINNY MOBLEY,CHRISTINE MOBLEY.MARTHA MOORE.KEVIN MORALES.SANDRA MORRIS.JEANNIE S MORRIS,LYNNE T MORRIS.PHILLIP MOSLEY.BONNIE MURPHY,CHARLES MURRA Y,SUSAN NEESMITH.MARY NESMrTH,BRENDA NEVERS,MARGARrTA NEWTON,L YNN NUNEZ.NORMA A OLI\/ER,DOROTHY O'NEAL,DOROTHY SUE OWENS,SHANDRA OYLER.CHARLES PARCHEM,ALAN PARKER.RUSTY PARKER,SHIRLEY PARKINSON,PATRICIA PERRY.ELAINE PETERSON.MELANIE PHELPS,DAVID PHENIS,JAMES C PHILLIPS.ROSE ANNE PHILLIPS,ZELENE POLKE,CHRISTINE POWELL.CINDY POWELL.SARA PRICE.JIMMY PRrTCHARD,AMANDA PROSSER.DINAN PROSSER.LINDA PYE.BRENDA RArTH,ELIZABETH REEVES.ALLYSON REYES.PATRICIA RICE,LINDA ROBERSON,CYNTHIA ROBINS,MICHAEL ROBINSON.MICHAEL ROESEL,DEE ANN ROGERS,BRUCE ROOKS.DENISE

TITLE CATEGORY
School Improvement Specialist Psych-Ed Paraproffeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Migrant Education Recruiter Psycho-Ed Spec Ed Specialist Director of GLRS Psycho-Educational Teacher Substitute Teacher Family Services Coordinator Business Serv Secretary/Clerk Psycho-Educational Teacher Psych-Ed Paraproffeacher Aide Substitute Teacher Psych-Ed Paraproffeacher Aide School Social Worker Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Ed School Sec/Clerk Family Services Coordinator Psych-Ed Paraproffeacher Aide Substitute Teacher Warehouseman Instructional Supervisor Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraproffeacher Aide Substitute Teacher Psych-Ed Paraprorreacher Aide Custodial Personnel Psycho-Ed School Sec/Clerk Substitute Teacher General Admin Secretary/Clerk Psycho-Ed School Sec/Clerk Psycho-Ed School Sec/Clerk General Admin Secretary/Clerk Substitute Teacher Substitute Teacher Warehouseman IS Personnel-Instruction Serv School Psychologist Psych-Ed Paraprorreacher Aide

SALARIES

TRAVEL

$ 60,533.04 $ 2,351.96

7,940.09

220.00

2,318.80

8,348.35

65.00

28,972.29

7,273.68

62,215.62

938.57

64,429.22

3,035.46

38,846.32

1,207.84

90.37

22,665.72

444.08

19,837.44

30,067.52

11,385.11

201.26

630.00

16,553.34

59,717.88

5,057.07

4,287.40

345.00

24,052.94

17,910.00

275.00

32,058.42

186.96

21,840.96

45,879.94

301.28

13,906.70

55.00

508.75

77,724.12

4,147.14

6,052.46

202.50

359.60

611.30

11,014.39

55.00

7,528.75

6,444.75

16,376.50

46.83

26,342.16

74.00

28,201.44

95.72

19,409.23

16,093.44

36.08

270.00

55.00

2,550.00

28,403.40

53,579.44

7,054.49

12,059.74

42.00

-7-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

ROWELL.STEPHANIE RUIZ,TALEEA RUSHING.JEFFREY SAL TER,MELANIE SANCHEZ-VESGA,BERNARDO SANDBERG.LISA SANDERS.CYNTHIA SANTIAGO,ELIZABETH SAPP,EVE SCHMACKPFEFFER,REBECCA SCHRUM,JANICE L SCOTT,MONIKA SECORA,CHASITY SHINHOLSTER.URSULA SHUMAN.DEDRA SIMMONS,JULIA SIMPSON.STEVEN SKINNER,MINDY C SMITH.AMANDA SMITH,BRENDA J SMITH.JEAN A SMITH.MICHELE S SMITH,PEGGY SPIVEY.HOLLY STANLEY.VICTOR STARLING,JENNIFER STODDARD.KATHY STUART.GERALDINE STUL TZ,SHEILA SWANSON-CONE,KA TARA TEAGUE,ANNIE THOMAS,TANNURA THOMPSON,DEE DEE THOMPSON.RITA TILLMAN,ANNA TIPTON,DAVID TOOLE.PICKENS TOPHAM,KEVIN TOPHAM,MARY TROTTER.JASON TUTTLE,BEVERLY S TYSON,TIA UNDERWOOD,JANA H VENABLE,CONNIE C VIRGA,KRIS WALKER,VALENCIA WARD,JAMES C WARD.JAMES E WARD.KAREN WARD,TERAH

Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Warehouseman Psych-Ed Parapro/Teacher Aide Migrant Education Recruiter Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Director of GLRS Substitute Teacher Substitute Teacher Psycho-Educational Teacher Instructional Supervisor Substitute Teacher Warehouseman Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Technology Specialist Instructional Supervisor Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide School Nurse School Nurse Psych-Ed Parapro/Teacher Aide Substitute Teacher Substitute Teacher Psycho-Ed Social Worker Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher IS Personnel-Instruction Serv Psych-Ed Parapro/Teacher Aide Instructional Supervisor Instructional Supervisor Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Enterprise Technician Psycho-Ed School Sec/Clerk Substitute Teacher

SALARIES

TRAVEL

$ 29,250.00 $

48.72

3,179.76

20,545.92

11,952.56

28,972.29 10,132.37

2,701.16

2,570.54

14,882.94

31,590.66

14.56

35,670.91

81,818.04

7,655.16

84.38

419.80

34,600.78

54,144.96

3,238.44

65.00

726.00

6,394.66

12,899.24

2,887.83

50,765.77

658.96

92,824.20

7,254.72

50.18

51,280.22

46,224.00

63.84

16,936.77

1,674.34

4,169.56

11,645.44

9,208.87

131.26

1,878.52

205.00

40,336.61

882.92

31,667.04

295.56

32,491.08

68.32

86.80

471.44

98.68

948.32

32,490.30

58,309.86

2,683.60

14,150.46

74,424.12

2,957.27

65,117.72

2,934.24

16,961.89

47.00

55.00

24,821.02

60.48

35,187.84

325.15

18,492.03

29.12

451.58

-8-

FIRST DISTRICT REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
WARREN,CHRISTINA WASHINGTON.KEVIN WATERS.JESSICA WATERS,LINDA WATERS,TONYC WATTS.CHANTEL WEST.ROWENA WEST,TERRYV WHIPPLE.METTS WHrTE,RHYEA WILCOX,CELESTE WILDS.ANGELA WILKES.ANGIE WILKES,JOSEPH W WILKES,LANCE WILLIAMS,CHRIS WILLIAMS.SARA WILLIAMS.STEPHANIE WILLIAMSON,MABEL G WILLIAMS-ROUSE,WANDA WILLIS,MICHAEL WILLIS,NICOLE WILSON,JASPER WILSON,NIKIE WILSON,TERESA WOODLE,ALFRED WYCHE,BRENDA
Accurals
June 30, 2003 June 30, 2004

TITLE CATEGORY
Support Serv Secretary/Clerk Psycho-Ed Spec Ed Specialist Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Warehouseman Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Warehouseman Warehouseman Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Psycho-Ed Social Worker Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Substitute Teacher

SALARIES

TRAVEL

$

42.00

72,077.77 $

389.44

33,129.06

184.80

46.83

33,416.86

135.00

6,231.66

45,412.14

247.24

605.00

16,205.84

3,276.56

10,279.10

691.48

55.00

1,300.75

1,410.75

59,122.80

754.88

25,029.75

58,818.24

560.46

720.63

31,147.32

19,837.44

70.84

46,058.04

260.68

100.35

12,110.40

3,377.17

1,338.75

$ 6,552,830.68 $ 169,547.80

-568,806.00 551,627.60

-1,670.48 431.48

$ 6,535,652.28 $ 168,308.80

-9-