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 -10- 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 - 11 - 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 -1 -