Management report, Heart of Georgia 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 HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SECTION I

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

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 214

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

Atlanta, Georgia 30334-8400

March 14, 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 Heart of Georgia 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 Heart of Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Heart of Georgia 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 Heart of Georgia 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:pr

SECTION I SELECTED FINANCIAL INFORMATION

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents lntergowmmental Receivables

$

488,273.22

624,857.85

Total Assets
LIABILITIES AND FUND BALANCE
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: Unreserwd, Undesignated

$

1,113,131.07

$

29,000.37

79,837.35

$

108,837.72

$

1,004,293.35

Total Liabilities and Fund Balance

$

1,113,131.07

-1-

HEART OF GEORGIA 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 Intergovernmental - Other Sales and Sennces 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

$

2,463,093.54

2,388,160.72

117,373.07

450,098.56

3,186.37

1,118,268.83

$

6,540,181.09

6,391,418.89

$

148,762.20

855,531.15

$

1,004,293.35

=======

-2-

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

ALLEN,REBECCA L

Substitute Teacher

$

AMERSON,AMANDA H

Director of Child Serve

ANDERSON,JR CHRISTOPHER Substitute Teacher

AUSTIN,DEBORAH M

Paraprofessional!Teacher Aide

BAILEY,JOBETH J

Substitute Teacher

BALLARD.ASHLEY N

Substitute Teacher

BALOM,KIZZIE G

Substitute Teacher

BATEMAN,WILLIAM MARK

Psycho-Educational Teacher

BECK,AMYK

Substitute Teacher

BECK,JENNIFER

Paraprofessional!Teacher Aide

BEDINGFIELD,PAMELA H

Physical Therapist (PT)

BENNETT,LASHONNA M

Substitute Teacher

BERNARDINO,MAURICIO

Substitute Teacher

BLOODWORTH,LUCHESIA J Substitute Teacher

BOUTWELL.BETTINA B

Paraprofessional!Teacher Aide

BRADFIELD.JUNE D

RESA Director

BRANTLEY.CHRISTINE M

Substitute Teacher

BRAY,RENISHA L

Substitute Teacher

BRIDGES,CRYSTAL L

Substitute Teacher

BROWN.APRIL L

Substitute Teacher

BROWN.LATASHA M

Substitute Teacher

BROWN,NEKITA S

Substitute Teacher

BROWN.RICHARD E

Psycho-Educational Teacher

BROWN,TIFFANYM

Substitute Teacher

BROWN,TONYA J

Psycho-Ed Spec Ed Specialist

BRYAN,MELANIE L

General Admin Secretary/Clerk

BRYANT,NICOLE C

Substitute Teacher

BRYANT,RONALD R

Instructional Supervisor

BUHMANN,SUSAN H

Speech-Language Pathologist

BURCH,KELL YB

Psycho-Educational Teacher

BURCH,RUBY

Substitute Teacher

BURNS,JOHNA THANT

Substitute Teacher

BUSH,CHRISTINA L

Occupational Therapist (OT)

BUTLER,STACEY

Substitute Teacher

BUTLER.TRACEY

Substitute Teacher

BYARSE,CHRISTINA M

Substitute Teacher

BYRON,SHARDAE D

Substitute Teacher

CADWELL.JESSICA L

Paraprofessional!Teacher Aide

CAIN.JOSHUA M

Substitute Teacher

CANNON,SHIRLEY

General Admin Secretary/Clerk

CARSWELL,CONSTANCE R Substitute Teacher

CARSWELL.CORA L

Substitute Teacher

610.28 36,130.00 $
851.05 12,414.76 1,640.28
875.51 412.00 42,112.60 1,107.26 100.00 42,166.63 1,085.37 1,053.18 171.24 39,726.72 117,722.47
25.75 2,302.07 1,112.40
324.46 988.80 162.23 25,773.00 442.90 47,958.72 20,016.00 1,108.25 72,548.70 37,317.84 32,507.04 986.23 449.34 32,451.72 597.40 1,493.51 865.20 162.23 650.00 309.00 25,003.92 381.10 426.16

1,357.60 82.90 559.56 135.45
1,510.20 2,280.64
28.00 2,619.91
385.90 2,916.22
81.66
201.52

-3-

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
CARUTHERS,TANEKA B CARVER,CHRISTOPHER D CHANNEL,JARVIS M CHRISTIAN,JOYCE M CLARDY.STEFANIE D CLAXTON.ERIC A CLAXTON.SUSAN R CLAY.APRIL CLEMENTS,ALLISON M CLOVER,JASON K COLBER,CHERYL B COLEMAN,SEQUONAH N COLEY,TERESA COLLINS.KRISTY COLLINS.NICOLE COLLINS,PATRICIA A CONEY.CLARISSA C CONEY,FARRIS C CONEY,PATORIA S COOK,LISA B CORBETT.SHANNON S CORBIN.ELIZABETH COTTON,TIFFANYK CRAY,SHELAND S DAILEY.SHARON K DAVIS,DUSTIE L DEEDS.KENDRA R DENEVE,AUBRY N DENNIS,TONYA S DENSON.ANDREA L DEVERO,SHONTARIUS DINKINS,SHERHONDA DIXON.ERIC L DUNN.KAREN R DURDEN.JESSICA DURHAM,JESSICA L DWIGHT.MICHAEL J DYKES.LADONNA EDGE.KIMBERLY ERVIN,DEMETRIOUS J ERVIN,LA QUESHA S EVANS.PHILIS D

TITLE CATEGORY

SALARIES

TRAVEL

Substitute Teacher

$

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Occupational Therapist (OT)

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

General Admin Secretary/Clerk

Substitute Teacher

Secretary

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

-4-

348.92 309.00 821.43 92,247.00 $ 225.00 103.00 22,705.32 285.83 25,248.00 293.55 20,241.66 612.85 103.00 636.03 200.00 8,518.78 1,668.60 607.70 309.00 26,000.04 378.53 25,631.55 442.90 625.73 24,025.66 809.85 151.93 656.63 600.00 1,208.97 432.60 3,049.75 512.43 28,595.88 100.00 391.40 412.00 272.95 550.00 1,143.30 164.80 29,785.92

5,756.06 2,785.44
956.48 202.24 1,278.76 768.44 870.88 1,186.56
554.00
2,714.94

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

EVANS,TERRYM EVANS,TONYA FIELDS,SHAMBRIA N FLANDERS,PATRICK FORE,ALEPH H FOSKEY,BARBARA T FRAZIER.ASHLEY FREENEY,ARRIE L FREIS,JULIE A FULLWOOD,LARRY A GAINER,RAYBURN D GIBBS,BRIAN G GIBBS,PHILIP A GILBERT,ANTHONY D GILES,SANDY GILLIS,ADRIENNE L GOOCH.VICKIE M GORDON,DYNEISHA L GRACE.LASHONDA D GRADDY,DANIELLE Q GRADDY,KENDRELL GRAHAM.JUSTIN K GREGORY.TAMARA Y GREGORY,TEYANNA Y GRIFFIN,LACRISSA Y GRIMES,MALINDA A GRISSOM,CHRISTOPHER P HAIRE,DANA HALL,GLORIA LARITA HALL,MANDY D HAMILTON,CHRISTOPHER D HARDISON.YOLANDA M HARDY,PHELICIA D HARRELSON,MICHELLE J HARRIS,CARESSIA M HARRIS,KELVIN C HARRIS,LONNIE E HARRIS,SABRINA M HATTAWAY,CRYSTAL HAYES,GWEN B HAYNES.MONIQUE L HELMS,MICHELLE L

Paraprofessionalfreacher Aide $ Substitute Teacher Substitute Teacher Substitute Teacher Technology Specialist Psycho-Educational Teacher Substitute Teacher Substitute Teacher Paraprofessionalfreacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessionavreacher Aide Substitute Teacher Paraprofessionavreacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Paraprofessionalfreacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Family Services Coordinator Substitute Teacher Speech-Language Pathologist Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Secretary Paraprofessionalfreacher Aide Substitute Teacher Substitute Teacher

18,905.62 $ 200.00 633.46 473.80
67,387.68 40,393.12 1,295.24
391.40 23,860.12
914.13 757.05 437.75 437.75 2,381.88 11,622.52 740.32 24,502.44 1,051.89 298.70 1,884.90 517.58 561.35 195.70 195.70 226.60 11,450.12 2,054.85 100.00 500.00 725.00 267.80 20,216.02 303.85 41,157.00 309.00 321.88 824.00 468.65 20,071.91 24,026.68 1,489.65
43.78

7.00 3,424.29
336.60 2,804.40
7.00 1,441.72
113.59
55.16 673.63
286.36 1,543.14

-5-

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
HEMPHILL,JUDYE R HENRY,SHEILA A HERRING,AMANDA HINES,AMYL HINSON,JONATHAN D HODGES,LINDSEY N HOGUE,EDDIE L HOLSEY.ERIKA HOLSEY.FRANK HOLT,LESLIE MARIE HORNE.TERRY L HOWARD.BARRON HOWELL,CONNIE A HUFF ,AUTEASHA L HUNT,SHIRITHA L HUNTER.MARCUS D ISSAC,ANTONIO IVEY,SARAH JACKSON,DARRYL A JACKSON,DELL JACKSON,OTIS B JACKSON,REVA M JACKSON,SHAUNTAE M JACOBS,SANTAVIUS JENKINS,SUKEDRA T JESSUP,CARLA C JOHNS,CRYSTAL F JOHNSON,ANGELA D JOHNSON,JAMES JOHNSON,MUNICHIA L JOHNSON,NASOURI R JOHNSON,TOMISTY M JOHNSON,WILLIE M JONES,ANNS JONES,APRIL N JONES,BETTYF JONES,DINA SUE JONES,LAURA D JONES,PAULA R JONES,TABITHA C JONES,TRACY BRYANT JORDAN,SHANA

TITLE CATEGORY

SALARIES

TRAVEL

General Admin Secretary/Clerk $ Family Services Coordinator Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Psych-Ed Parapro/Teacher Aide Psych-Ed Parapro/Teacher Aide School Improvement Specialist Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher School Social Worker Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Head Start Worker Paraprofessional/Teacher Aide Substitute Teacher Psych-Ed Parapro/Teacher Aide Paraprofessional/Teacher Aide Substitute Teacher Occupational Therapist (OT) Substitute Teacher Paraprofessional/Teacher Aide Substitute Teacher
-6-

25,449.96 29,519.49 1,300.00
299.99 1,563.04
936.01 811.13 100.00 1,350.00 50.00 19,446.64 11,020.40 $ 81,460.92 391.40 1,423.99 2,249.12 927.00 1,068.62 587.10 100.00 412.00 406.85 881.95 769.93 605.13 57,553.92 22,264.00 692.68 290.98 879.38 399.13 596.12 19,507.50 69,666.00 1,045.45 7,570.41 100.00 1,581.05 46,455.00 262.65 23,500.08 835.60

16.80 2,078.18
1,725.02 605.84
1,381.00 91.00 645.88

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITT.E CATEGORY

SALARIES

TRAVEL

JOSEY,SHENETTE L JOYCE,LISA M KATES,SHANTRELL L KELLY,MARTHA B KERSEY,STEPHANIE D KINCHEN.GLENDA W KING,CASSANDRA KIRZ,DEBORAH A KrrCHENS,LAUREL A KROMER.CHRISTINE R LAMPKIN,CHARLES J LEE,BRITTANY D LEE,MICHELE C LEWIS,JOANNA PHILLIPS LOCKHART.LATOYA S LONG,ASHLEY D LOWERY,BETTYT LOWTHER.EDWARD DWAYNE LUCAS,JOHN W MACKEY,GABRIELLE MANNING JR,ALLISON H MANNING,AARON MANNING,JUDY R MARTIN.JAMES C MCADOO,ELDRA MCCOY,BETTY A MCCRANIE,JUDY E MCDANIEL 111,LAWSON S MCDILDA,LORRAINE D MCDUFFIE,V RENAE BROWN MCELVEEN,SHAMARA A MCENTYRE,SAMANTHA L MCGRAW.KATHLENE M MILLER,ROBERT TYRUS MILLER.TAMMIE L MIMS,CHASE L MOE,VICKIE M MONlFORD,DELVIN J MOORMAN,RIRANDA N MORGAN.DANIEL L MORRIS,FRANK G MORTON,JENNIFER W

Substitute Teacher

$

Substitute Teacher

Substitute Teacher

Psycho-Ed Spec Ed Specialist

Bookkeeper

ParaprofessionaVTeacher Aide

Substitute Teacher

Instructional Supervisor

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

ParaprofessionaVTeacher Aide

Psycho-Ed Spec Ed Specialist

Substitute Teacher

Substitute Teacher

Support Serv Secretary/Clerk

Psych-Ed Parapro/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Director of Psycho-Ed Prag

Substitute Teacher

Instructional Supervisor

Substitute Teacher

Substitute Teacher

ParaprofessionaVTeacher Aide

ParaprofessionaVTeacher Aide

Occupational Therapist (01)

School Psychologist

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

ParaprofessionaVTeacher Aide

Substitute Teacher

Substitute Teacher

Technology Specialist

Substitute Teacher

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

Psycho-Ed Spec Ed Specialist

-7-

169.95 250.00 896.10 8,886.44 20,601.60 $ 35,279.04 562.64 55,644.96 42,862.68 741.60 618.00 154.50 13,961.08 51,781.00 556.20 973.36 13,750.00 12,280.54 18,618.00 648.90 93,078.00 1,850.00 78,624.00 623.15 705.55 12,122.86 17,309.16 24,111.96 58,916.30 42,779.34 889.66 370.80 24,301.53
50.00 97.85 669.50 54,087.24 306.43 664.36 1,668.60 34,779.52 41,164.96

83.16 522.40 1,214.62 867.52
768.88 2,450.08
15.68 55.44
1,897.62
932.60 1,709.88 2,863.00 2,436.34
173.24
637.72
810.42
550.00 992.82

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
MOSS,QUENTIN L MOSS,SHAQUANNA S MYLES.DESMOND NEAL.NICHOLAS L NEWKIRK.DEBRA NICKENS.OLIVIA J NOBLES,JANA NORRIS,CURTEDRIC A NORRIS,SAKILYA K NORTHCUTT,CHAURITA S ODUM,MARYJ ODUM,TANYA D OLIVER,LATASHA D O'NEAL,REGINA R PALMER,SHALETT PALMER,STACY M PARKER,REGINA LEIGH PARKER.TAMMY A PARKS,SHERIKA N PASCHAL.KENTON JAROD PAYNE,JUSTIN C PAYNE,TIFFANYN PEACOCK,ELIZABETH PEACOCK,LINDA H PERRY.ANGELA PERRY,KELL YD PETERSON,NANCY L PHILLIPS.JEFFERY PITTMAN.SUSAN T PITTMAN,SYL VIA PLUMMER,ANDREKO T POOLE.JILL A POOLE.SHIRLEY POWELL.BARBARA LEE POWELL,KENDRICK L PRICE.TOYA L RAGAN,CHONA R RAWLINGS,KENETHIA K REDDICK,SHA'TARA S REECE.SHEMEKA S REED.TABITHA LASHAN REGISTER.DENISE ANNE

TITLE CATEGORY

SALARIES

TRAVEL

Substitute Teacher

$

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

School Psychologist

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Youth Apprenticeship Director

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

Paraprofessional/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Psycho-Educational Teacher

Paraprofessional/Teacher Aide

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Head Start Worker

Substitute Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Community School Dir/Coord

-8-

46.35 399.13 352.78 834.30 200.00 686.24 206.00 206.00 1,030.00 786.66 782.80 587.10 615.43 468.65 272.95 638.60 25,203.24 $ 62,234.88
18.03 396.56 154.50 723.58 24,502.44 33,750.36 13,180.70 16,436.98 22,044.00 123.60 34,779.52 18,819.04 1,972.46 30,969.28 550.00 31,690.64 149.35 123.60 5,850.00 566.50 565.21 924.44 384.96 18,000.00

1,854.70 5,593.82
652.04 2,625.35
25.76 453.04 3,697.60 202.52
374.24 548.12
228.76

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

REYNOLDS,ACKENTERIU T REYNOLDS,JOHNrTRIA V REYNOLDS,LAKENTRIUS T RICHARDSON,ANrTA B RICKS,MOSES M ROBERSON,MELISSA K ROBERSON,SHEENA A ROBINSON,CHARrTY A ROBINSON,DANIELLE ROBINSON,MERISA A ROGERS,DAVID M ROGERS,LINDA SUE ROSS,JOSHUA R RUSHING,KAYR SAPP,TERESA G SCOTT,EVA SHARPTON,DEBORAH SHARPTON,JIMMY SHEFFIELD,JOANNE E SHEFFIELD,JOSHUA M SHEFFIELD,MARADrTH H SHEFFIELD ,VICKIE SHINE,KENDRICK T SHRINER,BRENTON S SINGLETARY.LAUREN A SINGLETON,JENNIFER A SMrTH,CAMILLIA R SMrTH,LA TAVIOR SMrTH,WILLIE SPIRES,11 WILLIE STANLEY,CHRISTOPHER T STANLEY,JOY S STANLEY,RAQUIS STANLEY,ZAZA R STAPLETON,FELICIA HICKMA STEWART,JESSICA D STUCKEY,BRIAN MARQUIS SWINT,CONSTANCE TA YLOR,KIMBERL Y MICHELLE TAYLOR,TIARE L TAYLOR,TIMOTHY A

Substitute Teacher

$

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Secretary

Technology Specialist

Instructional Supervisor

Substitute Teacher

Psycho-Educational Teacher

Physical Therapist (PT)

Paraprofessional/Teacher Aide

Psych-Ed Parapro/Teacher Aide

Paraprofessional/Teacher Aide

General Admin Secretary/Clerk

Technology Specialist

Technology Specialist

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Paraprofessional/Teacher Aide

Substitute Teacher

Substitute Teacher

Substitute Teacher

Psych-Ed Parapro/Teacher Aide

Substitute Teacher

Substitute Teacher

Finance/Business Personnel

Substitute Teacher

Substitute Teacher

Psycho-Educational Teacher

Substitute Teacher

Substitute Teacher

Substitute Teacher

Occupational Therapist (OT)

Substitute Teacher

Substitute Teacher

836.88 597.40 865.20 12,533.84 $ 612.85 12,168.00 87.55 370.80 412.00 19,824.00 45,228.00 29,239.48 257.50 5,698.48 2,967.16 300.00 11,848.46 150.00 17,142.96 31,780.92 27,746.25 9,780.65 1,089.23 1,158.76 1,375.00 346.34 821.43 1,877.18 9,780.65 412.00 406.85 63,031.44 550.00 1,127.85 48,273.36 515.00 381.10 2,554.40 56,859.00 2,018.80 517.58

134.68 176.16
156.50 499.86 1,298.37
66.36 391.92 262.57 118.68
7.00
18.48 173.04 412.04
135.30

-9-

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME
THOMAS,BERNELL C THOMAS.DONALD L TODD,JODY FOSKEY TOOLE,PHILLIP C TRENTHAM,REBECCA A TROUP,BRITTANYT TURNER.LASHANDA N TURNER,VICKIE L TURNER,WILLIAM M lWIGGS,JAMES L VEAL,JAMES ERIC VEAL,TORIR WALDEN,STEVE R WALKER JR,JEFFREY WALKER,CHIQUITA Q WALKER,SHERIELLE L WALKER.THOMAS WALKER,VIKKI L WALLS,ELOISE WATKINS,MONESHA N WATSON.KRYSTAL S WELLS,CHERYL M WELLS,CHIQUITA WELLS,DAPHENY A WHITE,SEIRRA L WILCHER.DOMINIQUE N WILCOX,DANIEL WILCOX,QUENTIN 0 WILKES.JEFFREY WILKES,KRISTEN J WILLCOX,SANDRA F WILLIAMS,CHARLOTTE C WILLIAMS,GLENDA G WILLIAMS,JULIAN N WILLIAMSON,SHEILA WINSLETTE,JANICE WINSTON,ARRIE J WOODS,RACHEL WORTHEN,MIRANDA N WRIGHT.WENDY D WYNN,DEBRA T WYNN,DONNA L

TITLE CATEGORY

SALARIES

TRAVEL

Paraprofessional/Teacher Aide $ Substitute Teacher Psycho-Educational Teacher Substitute Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Occupational Therapist (OT) Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Instructional Supervisor Paraprofessional/Teacher Aide Substitute Teacher Paraprofessional/Teacher Aide Paraprofessional/Teacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Paraprofessional/Teacher Aide Support Serv Secretary/Clerk Instructional Supervisor

8,243.54 $ 896.10
33,516.84 320.59 150.00 162.23 648.92 283.25
2,039.40 9,999.96 2,081.86
412.00 1,302.95
386.25 350.20 309.00 1,048.00 399.13 3,625.00 363.08 383.69 16,519.92 309.00 874.23 128.75 180.25 718.43 1,068.63 11,881.20 25,773.00 34,888.32 35,575.65 21,568.30 185.40 100.00 30,741.24 288.40 1,763.88 585.81 20,987.89 27,167.76 74,547.36

501.76 296.56
1,656.55
2,496.48
34.20 155.48 1,781.16 872.93 297.28 1,636.52 176.16 60.16 2,612.90

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HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT "C"

NAME
YOUNG.TERRIE L YOUNG,WILLENE G
Accruals June 30, 2003 June 30, 2004

TITLE CATEGORY

SALARIES

TRAVEL

DirectorofGLRS

$

Psych-Ed Parapro/feacher Aide

70,920.37 $ 5,084.71

3,052.13 19.60

$ 3,679,857.38 $ 101,208.17

-54,356.21 79,837.35

$ 3,705,338.52 $ 101,208.17

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

HEART OF GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2004

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8764-02-01 FS-8764-03-01

Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented

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