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MANAGEMENT REPORT NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1998 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 
 
 NORTHEAST GEORGIA 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 
 
GENERAL AND SPECIAL REVENUE FUNDS 
 
1 
 
B SCHEDULE OF STATE REVENUE 
 
2 
 
C SCHEDULE OF OTHER REVENUE 
 
3 
 
D SCHEDULE OF SALARIES AND TRAVEL 
 
4 
 
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
December 17, 1998 
 
Governor ofthe State of Georgia Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation 
and Director and Members ofthe . Northeast Georgia Regional Educational Service Agency Board of Control 
 Ladies and Gentlemen: 
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Northeast Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Northeast Georgia Regional Educational Service Agency were examined to the extentconsidered necessary in order to express an opinion as to the fair presentation ofthe 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 Northeast Georgia Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of the Northeast Georgia Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
~ 
Claude L. Vickers State Auditor 
CLV:ds 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 NORTHEAST GEORGIA 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, 1998 
 
EXHIBIT"A" 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
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 Central Support Services Enterprise Operations 
Debt Service 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES {USES) 
Other Sources Other Uses 
Total Other Financing Sources (Uses) 
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 
FUND BALANCE JULY 1, 1997 
Adjustments 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
$ 1,165,047.57 $ 1,185,699.48 
 
323,439.71 
 
3,072,009.65 
 
2,636,758.17 
 
$ 4,560,496.93 $ 3,822,457.65 
 
$ 
 
811,222.53 $ 
 
861,428.56 
 
881,054.16 1,323,044.39 
659.64 237,119.62 
 
937,076.69 1,206,040.43 
205,544.42 
 
92,592.59 171,152.38 
 
90,826.45 149,890.74 
 
438,739.95 735,034.83 
 
57,145.67 293,040.05 
14,083.62 
 
$ 4,690,620.09 $ 3,815,076.63 
 
$ -130.123.16 $ 
 
7,381.02 
 
$ 
 
20,727.00 $ 
 
68,602.85 
 
-20.727.00 
 
$ -130,123.16 $ 351,235.47 -29.636.39 
 
75,983.87 302,681.47 
 
FUND BALANCE JUNE 30, 1998 
 
$_....;,;19_,1.,,47_5_.9_2 $_..,.3_78.,,6_6_5_.34_ 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 1,925,778.00 $ 1,925,778.00 
 
624,640.93 
 
568,407.07 
 
514.00 
 
323,953.71 
 
$ 2,550,932.93 $ 2,818,138.78 
 
$ 963,265.47 $ 
 
905,712.94 
 
744,609.00 385,919.56 
17,223.00 38,613.07 185,957.00 11,124.00 160,557.00 
405.00 46,191.21 
 
758,631.84 347,826.25 
19,723.47 59,117.50 144,362.93 11,063.30 188,454.06 
369,644.11 
 
4,888.80 
 
$ 2,553,864.31 $ 2,809,425.20 
 
$ 
 
-2,931.38 $ _ __:8::,,,7:..:1~3,.=,5:::.,8 
 
$ _ _ __..;.;0.~00~$--~-9~44.:..:..:..7~.8~0 
 
$ 
 
0.00 $ _ _...;-9a.,,44.;..;.;.7a.;;.8~0 
 
$ 
 
-2,931.38 $ 
 
28,112.10 
 
-25.180.72 
 
-734.22 3,958.60 
 
$ _ _ _~0_.0_0$ _ _ _3_.2_2_4_.3_8 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Programs Inventories 
Unreserved Undesignated 
 
$ 
 
59,588.16 
 
319,077.18 
 
$ 
 
378,665.34 
 
$ 
 
3,224.38 
 
0.00 $ _ _ _3.,,22;;;;:.4,_.3_,8 
 
- 1- 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
AGENCY/FUNDING 
GRANTS Education, Georgia Department of Vocational Education Basic Grants to States Other State Programs Georgia Leaming Resources System Health Insurance PSAT Exam Program Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification 
CONTRACTS Education, Georgia Department of 
Provide for Costs Related to the 1997-1998 Georgia Teachers 
Conference and Any Follow-Up Activities Provide the Design and Production of Public Relations Materials and 
Packaging for the Revised Quality Core Curriculum Provide Manuals to Local Systems for Georgia Leadership Evaluation 
Instrument Program and the Georgia Teacher Evaluation Program Provide Technology and Support for Department 
Staff in the Use of the Technology Center 
OTHER Education, Georgia Department of Workshop Fees 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 196,878.00 
 
$ 80,430.68 
111.00 663,682.00 
 
74,467.00 1,851,311.00 
 
85,208.00 
 
50,000.00 74,219.00 34,806.60 
300.00 
64.20 
 
$ 1,185,699.48 $ 1,925,778.00 
 
-2- 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"C" 
 
Indirect Cost Special Revenue Fund 
Interest Earned Medicaid Reimbursements Sales and Services 
Printing Less: Cost of Goods Sold 
Technical Services Less: Cost of Goods Sold 
Shared Services Projects Boards of Education Baldwin County Barrow County Clarke County Columbia County Commerce, City of DeKalb County Elbert County Forsyth County Greene County Gwinnett County Habersham County Jackson County Jefferson, City of Madison County Morgan County Oconee County Oglethorpe County Rockdale County Social Circle, City of Townes County Walton County 
Tuition Workshop Fees 
Other 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
33,612.00 
 
19,378.56 
 
$ 
 
191,830.93 -74,204.03 413,474.05 -370,473.74 
 
323,953.71 
 
2,000.00 302,169.06 451,511.96 
3,500.00 51,255.44 4,500.00 33,607.07 
3,000.00 123,362.97 
5,500.00 2,000.00 265,007.34 56,967.59 233,291.53 136,549.08 148,208.16 113,265.59 2,000.00 50,079.85 2,000.00 216,479.91 122,435.16 37,804.36 
56,645.33 
 
$ 2,636,758.17 $ 323,953.71 
 
-3- 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
AARON,LYDIA E AKRIDGE,BARNEY R ALLEN.BESS ROWAND ALLEN,JUDITH C ALMOND,QUANDRA BAILEY,GREGORY L BANKS.VALERIE BANKS,SHARON BARTON.KATHY MADDOX BATTS,DAVID BEASLEY.GEORGIA BLAIR BEASLEY,SAMMY T JR BOLDEN.CARL S BOSTIAN,ILONA INGRID BOSWELL,STEPHANIE D BOWMAN,JAY L BRADFORD,MARY A BRANNON.DIANE SMALL BRAY.CINDY G BROGDON,JOCELYN E BROOKS,SARAH LYNN BROWN,STEPHANIE REGINA BRUNSON.BARBARA F BURGESS,MARGARET FOWLER BURNETTE.CHRISTOPHER L BURNETTE.PAUL E JR BURROUGHS, TERRI BUTLER.CARLO BUTLER, CHRISTOPHER BUTLER.KATHERINE L CALLAWAY.CINDY ALICE CALLAWAY,RODDERICK T CARMICHAEL,SHIRLEY A CARR, HEATHER CARTER.MARTHA S CARTHERN,PAULA J CARVELL.PAMELA CASTETTER,ALAN CHASTAIN, LESLIE CHASTEEN,CAROLYN CIRAVAL,KENNETH COLEMAN.ROBERT COLLIER, HAROLD Ill COOK,SUSAN H CORNISH.MARTHA SMITH CORNISH, TYRUS COSTIN,GREGG JAMES COX,TORES VALLAY CRAIN, KELLY L CRUMP, GREGORY 
 
TITLE CATEGORY 
Interpreter Executive Director Sed Director Occupational Therapist SedAide Sed Aide Substitute Substitute Secretary Substitute Generalist SedAide SedAide Interpreter Sed Aide Sed Aide Occupational Therapist Sed Supervisor Interpreter Secretary Teacher Sed Social Worker Sed Teacher Sed Teacher Sed Teacher Generalist Secretary Substitute Part-Time Technician Assistant Physical Therapist Child Serve Coordinator Sed Aide  interpreter Secretary Generalist Sed Aide Interpreter Sed Teacher Secretary Bookkeeper Sed Psychologist Sed Aide Technician Secretary Sed Teacher SedAide SedTeacher Sed Aide Teacher Part-Time Technician Assistant 
 
-4- 
 
SALARIES 
 
TRAVEL 
 
$ 14,376.02 
 
82,500.00 $ 3,557.80 
 
69,448.20 
 
4,630.13 
 
41,475.29 
 
1,239.75 
 
6,568.75 
 
11,879.00 
 
40.00 
 
360.00 
 
9,051.46 
 
120.00 
 
57,892.40 
 
3,390.05 
 
14,975.66 
 
316.50 
 
13,332.84 
 
14,675.10 
 
2,252.64 
 
14,258.36 
 
371.75 
 
45,688.43 
 
2,499.00 
 
41,702.98 
 
734.23 
 
22,855.24 
 
9.00 
 
4,918.66 
 
32,358.65 
 
1,754.88 
 
26,730.34 
 
13,737.11 
 
293.40 
 
3,715.16 
 
64,473.20 
 
4,402.41 
 
1,576.82 
 
400.00 
 
659.20 
 
59,481.78 
 
2,646.50 
 
57,581.03 
 
1,316.30 
 
14,214.52 
 
20,531.46 
 
22.00 
 
63,873.20 
 
3,490.65 
 
<. 
 
6,258.54 
 
15,967.17 
 
20,735.00 
 
283.00 
 
441.62 
 
6,984.00 
 
30.00 
 
52,586.34 
 
1,324.00 
 
119.48 
 
7,854.29 
 
22,907.27 
 
76.35 
 
3,819.90 
 
238.95 
 
25,981.00 
 
14,574.02 
 
329.00 
 
23,720.00 
 
700.40 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
CSEH,LORI ELIZABETH DAVIS,CARL Ill DAVIS,DEREK DAVIS,THOMAS L DICK,JUDITH S DICKS.DENNIS ARTHUR DONOVAN.JENNIFER L DOWLING.EDWARD JR DUNCAN.WILLIAM D EATON,JOANNA WOOD EBERHART, DAVID EDWARDS,TONY R ELAM,UGANDA ELDER,KENNETH ELROD,BARBARA OWENS FAMBROUGH,CYNTHIA CHRIST FISHER,JOHN Ill FORD,TARA FOREIT,IVETTE FERNANDEZ FORTSON,RICHARD FRANTZ.JOANNE WHITTEMORE FREE,RUBY ANN FREEMAN,JASON GAY, EMORY IV GARNER.THURMAN GORDON,THOMAS D JR GOUGE.SALLY R GRIFFIN, ELIZABETH GRIMES.DEBORAH ESTEPP GUNDERSON,MICHELLE GUSTAFSON.ELAINE 0 HARDEGREE.DEBORAH KAY HARPER.HARLAN HARPER.LARRY O NEAL HIGHTOWER, OSCAR HOLCOMB, DANA HOGG,JAMES E HOPE.DAMITA HOWARD.JAMES HUFF,SWADE T INNECKEN,JOYCE JACKSON,BEVERLY D JENKINS,JAMES SAMUEL JR JOHNSON,JASON JONES.COURTNEY TORRON JONES.JOHNNY JR JONES,TARA JUSTICE,JENNIFER WILLIAM . KEHOE.CHRISTOPHER KELLEHER.ROBERT M 
 
TITLE CATEGORY 
Sed Secretary Sed Aide Substitute Sed Aide Teacher Sed Teacher Sed Teacher Sed Teacher Technician Supervisor Vision Teacher Sed Teacher Technician Substitute Substitute Secretary Sed Teacher Substitute Sed Social Worker Sed Teacher Sed Aide Physical Terapist Assistant Intake Specialist Substitute Part-Time Technician Assistant Substitute SedAide Sed Aide Hearing Impaired Teacher Office Manager Substitute Assessment/Evaluation Coordinator Audiologist SedAide SedAide Part-Time Technician Assistant Secretary Vocational Director/Associate Director Sed Aide Technician Sed Aide Sed Aide Interpreter Sed Psychologist Sed Substitute/Aide Printing Assistant Printer/Maintenance Sed Aide Sed Social Worker Sed Aide Sed Aide 
-5- 
 
SALARIES 
 
TRAVEL 
 
$ 16,803.74 $ 441.05 
 
14,640.29 
 
223.00 
 
480.00 
 
1,027.83 
 
41,100.34 
 
3,921.66 
 
3,715.16 
 
1,280.39 
 
32,877.94 
 
32,114.59 
 
2,575.81 
 
1,116.23 
 
35,557.80 
 
391.25 
 
160.00 
 
225.20 
 
25,421.40 
 
86.00 
 
3,221.46 
 
2,400.00 
 
31,603.24 
 
1,076.75 
 
2,965.56 
 
13,966.78 
 
21,902.82 
 
684.75 
 
22,811.40 
 
39.00 
 
765.87 
 
412.00 
 
40.00 
 
2,407.18 
 
15,235.48 
 
336.75 
 
23,720.00 
 
2,398.50 
 
19,499.83 
 
1,520.00 
 
65,773.20 
 
4,197.36 
 
27,790.93 
 
924.25 
 
2,205.87 
 
10,529.80 
 
700.40 
 
6,448.00 
 
14,533.95 
 
920.89 
 
485.87 
 
25,114.16 
 
201.50 
 
9,833.36 
 
2,098.62 
 
2,092.00 
 
29,168.29 
 
581.75 
 
3,045.87 
 
1,085.84 
 
21,170.93 
 
10,514.38 
 
39,931.00 
 
2,327.14 
 
3,240.00 
 
14,247.04 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
KENNEY,KAREEM DESHAWN KING,JUANITA KLEIMAN,MATTHEW E KLEIN,LISA LAKLY,DANIEL STEVEN LEDDY.CONNIE V LITTLE.PATRICIA LOEBL,JULIE HOPE LONG,ANN LONG,KELLY LOTT,TAMMY LOWRING,ABBIE N LUKE.JOHN W JR MARTIN.ROSE MARY MARVEL, PHIL MAXWELL, BRIAN MCCORMACK,JOS MCDONALD.ALECIA MCCRARY.NATASHA WALKER MCLEROY,JANICE B MERCER.BRENDA B MERRITT,KENNETH B MEUNIER.JILL MILLER,RALPH E MINER.JULIE KAY MONK.BOBBIE HEATON MORRIS,ALFREDIA MORRISON.DIANNE RUFF MORRISON.LOUIS JR MOSES,PAMELA MOSS.WILLIER Ill MWAURA,ROSEMARY NACKERUD,NOLA M NEALY.ALLISON NEALY,EVERETT NELSON,KARIN JO NORRIS,RICHARD EUGENE NOWICKl,STEPHEN PARKER, SHELLEY PARKMAN,DEBORAH L PASS.ELIZABETH D PATAT,PAULA D PAWLOWSKI, TROYCE PEAVEY.LYNNE DUNNINGTON PERRY,KEYSHA PETERSON,PAUL MICHAEL PORTER,GWENDOLYN POWELL.KATHERYN PYNN,VALERIE N QUINN.KRISTI I 
 
TITLE CATEGORY 
Sed Aide SedAide Sed Social Worker Physical Therapist Sed Supervisor SedTeacher Substitute Hearing Impaired Teacher Sed Administrative Secretary Sed Teacher Substitute Occupational Therapist Maintenance Occupational Therapist Vocational Director Part-Time Technician Assistant Sed Teacher Substitute Interpreter Technology Director Secretary Sed Aide Sed Teacher Technician Physical Therapist Vision Impaired Teacher Substitute Health Education Coordinator SedAide Substitute Sed Aide Substitute Interpreter Sed Teacher Sed Aide Occupational Therapist Technician Substitute Substitute Vision Impaired Teacher Hearing Impaired Teacher/Coordinator Bookkeeper/Secretary Secretary Audiologist Substitute/Sed Aide Sed Teacher Sed Aide Sed Aide SedTeacher Psychologist 
-6- 
 
SALARIES 
 
TRAVEL 
 
$ 2,645.41 
 
2,252.64 
 
29,728.50 $ 702.50 
 
30,893.30 
 
1,738.75 
 
37,266.35 
 
2,011.65 
 
34,457.31 
 
40.00 
 
29,485.64 
 
2,273.00 
 
23,245.70 
 
441.00 
 
21,493.62 
 
318.50 
 
280.00 
 
42,679.08 
 
653.75 
 
9,550.25 
 
49,034.40 
 
1,644.25 
 
27,354.96 
 
1,048.43 
 
618.00 
 
2,022.45 
 
80.00 
 
12,133.64 
 
62,786.97 
 
2,854.36 
 
19,872.30 
 
168.19 
 
4,658.58 
 
965.83 
 
29,812.47 
 
36,394.85 
 
1,516.25 
 
36,118.68 
 
3,748.00 
 
800.00 
 
42,695.68 
 
1,296.15 
 
14,611.47 
 
560.00 
 
15,235.48 
 
120.00 
 
11,038.14 
 
21,668.09 
 
344.75 
 
2,059.82 
 
49,303.74 
 
1,233.00 
 
30,587.11 
 
40.00 
 
1,530.00 
 
34,915.52 
 
3,256.00 
 
41,493.00 17,841.65 
 
475.88 222.11 
 
560.00 
 
17,917.22 
 
1,099.75 
 
2,903.68 
 
27,127.58 
 
346.00 
 
13,955.33 
 
443.02 
 
4,893.16 
 
28,830.63 
 
783.25 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30. 1998 
 
EXHIBIT"D" 
 
NAME 
RATLIFF,JENIFER RAWSON,BRENDA C RICE.CAROLINE S RICE,CATHERINE RICHIE,JULIUS REGINALD RIDDLEBERGER,DEBORAH W ROBERTSON.STANTON W ROSENKRANS.CECILIA B RULLET,JONA RUSHING.FREDERIC SAPP,JULIE VESPER SCHILDWACHTER, ALICIA SHEATS.GARO SHERER.DOUGLAS SHUBERT.TERRESA H SIMMONS.PATRICK D SIMPSON.LAMAR R SKILLEN.DAVID SMITH.JACQUELINE E SNYDER, HOWARD STANCIL.BRENDA H STEFURAK,JAMES RUFFUS V STERN,SUSAN J STOKES.SHIRLEY ANN R STONE.MARY A STUDEVAN,MARC T SWEENEY,CATHERINE TAYLOR,CAROLYN S TAYLOR.JOSEPH T TAYLOR.ROOSEVELT TERRELL, PEGGY THAXTON.ALLIE D THRELKELD, ANN THURMOND.LAURIE N TOOLEY, TIFFANY TROTTER.SUSAN H VINSON.ANN F WADDELL.ALICE WALDEN.MARY S WALINOW,CLAIRE WALKER.AMY D WALLACE.DEBRA C WARD,LISA WATTS.JASPER L WEIHER.DONALD E WELLER.DIANA L WESTBROOK.DIANE WHIPPLE.ALBERT JR WHISENANT, JOAN WILKINSON,SHARRON A 
 
TITLE CATEGORY 
Sed Substitute Program Evaluator/Media Director Of Business And Finance Sed Teacher Sed Aide Science Coordinator Part-Time Technician Assistant Sed Teacher Substitute Substitute Audiologist Hearing Impaired Teacher Substitute Sed Teacher Sed Teacher Sed Teacher Print Manager Sed Teacher Sed Secretary Technician Vision Impaired Teacher SedTeacher Occupational Therapist SedAide Occupational Therapist Sed Aide Sed Social Worker Sed Aide Sed Aide Sed Aide Generalist Physical Therapist Secretary Sed Teacher Secretary Glrs Director Sed Teacher Substitute Sed Teacher SedTeacher Sed Teacher Bookkeeper Substitute Sed Aide Technician Behavioral Specialist Sed Aide SedAide Substitute Aide 
-7- 
 
SALARIES 
 
TRAVEL 
 
$ 1,640.00 
 
23,847.05 $ 824.71 
 
30,825.60 
 
207.11 
 
33,413.23 
 
327.75 
 
15,830.76 
 
37,453.22 
 
1,173.25 
 
29,052.26 
 
343.00 
 
40.00 
 
443.80 
 
42,876.12 
 
2,442.75 
 
23,720.00 
 
280.00 
 
1,368.84 
 
33,519.06 
 
60.00 
 
23,521.82 
 
20,654.51 
 
1,739.25 
 
26,081.00 
 
371.75 
 
17,138.52 
 
326.50 
 
11,800.80 
 
41,616.66 
 
2,955.39 
 
23,316.06 
 
54,089.87 
 
1,837.25 
 
15,923.55 
 
42,502.94 
 
2,381.50 
 
5,778.99 
 
37,181.93 
 
1,861.72 
 
13,966.78 
 
319.00 
 
2,457.34 
 
907.18 
 
48,801.02 
 
3,165.94 
 
28,129.00 
 
876.50 
 
3,065.20 
 
1,393.20 
 
,. 
 
4,904.32 
 
61,134.00 
 
1,428.84 
 
42,973.62 
 
240.00 
 
4,528.14 
 
18,803.68 
 
2,079.72 
 
20,378.74 
 
245.11 
 
80.00 
 
2,113.68 
 
5,610.53 
 
55,687.37 
 
1,440.25 
 
517.73 
 
6,265.44 
 
135.00 
 
12,986.62 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"D" 
 
NAME 
WILLIAMS,DANIEL D WISE,SUSIE RABUN YSELONIA,KIMBERLEE 
Accruals June 30, 1997 June 30, 1998 
 
TITLE CATEGORY 
Sed Aide Sed Teacher Sed Teacher 
 
SALARIES 
 
TRAVEL 
 
$ 11,003.64 1,951.23 4,498.03 $ 
 
175.25 
 
$ 3,570,248.48 $ 101,596.54 
 
-201, 720.85 2301500.88 
 
$ 3,599,028.51 $ 101,596.54 
 
-8- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
8584-93-02 FS-8584-97-01 FS-8584-97-02 
 
Further Action Not Warranted Previously Reported Corrective Action Implemented Umesolved - See Corrective Action/Responses 
 
CORRECTIVE ACTION/RESPONSES 
 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8584-97-02 
 
Due to current staffing limitations and budgetary considerations prohibiting the hiring ofadditional administrative staff, the Board has decided not to pursue the recording of general fixed assets on the financial statements. 
 
 SECTION ID CURRENT YEAR FINDINGS AND QUESTIONED COSTS 
 
 NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Asset Account Group Finding Control Number: FS-8584-98-01 
The Northeast Georgia Regional Educational Service Agency does not maintain a General Fixed Asset Account Group within the formal accounting records. This condition results in the general purpose financial statements of the 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 the General Fixed Asset Account Group. These subsidiary records should include an inventory of equipment 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 of all additions and deletions to the General Fixed Asset Account Group. 
PROCUREMENT Failure to Maintain Legal Compliance Finding Control Number: FS-8584-98-02 
An examination of the Northeast Georgia Regional Educational Service Agency's expenditures revealed a multi-year capital lease agreement that did not contain termination and renewal provisions which are required by the Official Code of Georgia Annotated Section 20-2-506 which states, in part, as follows: 
"(b) Except as otherwise provided in this Code section, each county, independent, or area school system in this State shall be authorized to enter into multi year lease, purchase, or lease purchase contracts of all kinds for the a9quisition of goods, materials, real and personal property, services, and supplies, provided that any such contract shall contain provisions for the following: 
(1) The contract shall terminate absolutely and without further obligation on the part of the school system at the close ofthe calendar year in which it was executed and at the close of each succeeding calendar year for which it may be renewed as provided in this Code section; 
(2) The contract may provide for automatic renewal unless positive action is taken by the school system to terminate such contract, and the nature of such action shall be determined by the school.system and specified in the contract;..." 
The Agency should implement controls to ensure that all contracts entered into by the Agency comply with Georgia Law. Lease agreements should be amended to include the required termination and renewal provisions noted above.