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MANAGEMENT REPORT NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
"-~------------------->
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

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

LEITER 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 FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUM:MARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

RUSSELL W. HINTON
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
December 8, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly ofGeorgia Members ofthe State Board ofEducation
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements of the 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, 1999, we have perfonned certain audit procedures at the Northwest Georgia Regional Educational Service Agency. Accordingly, the fmancial statements and compliance activities of the Northwest Georgia Regional Educational Service Agency were examined to the extent considered 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 contain~ infonnation pertinent to the financial and compliance activities of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1999. The particular infonnation provided is enumerated in the Table of Contents.
This report is intended solely for the infonnation and use ofmanagement ofthe Northwest Georgia Regional Educational Service Agency 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,
~~W.~ Russell W. Hinton State Auditor
RWH:gp

SECTION I SELECTED FINANCIAL INFORMATION

NORTHWEST 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 30,1999

EXHIBIT "An

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 Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1998
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 930,194.00 $ 1,019,273.74
263,876.00 437,687.02
$ 1,194,070.00 $ 1,456,960.76

$ 770,191.00 $ 925,547.77

152,408.00 143,870.08

87,321.00 99,700.00 84,450.00

87,368.63 95,307.39 80,268.39

$ 1,194,070.00 $ 1,332,362.26

$

0.00 $ 124,598.50

370,846.10 370,846.10

341.00

FUND BALANCE JUNE 30.1999

$ 371,187.10 $ 495,444.60

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,443,494.00 $ 2,443,269.53
870,531.00 670,010.42 233,592.71
$ 3,314,025.00 $ 3,346,872.66

$ 1,850,344.00 $ 2,057,748.18

370,010.00 860,257.00
2,300.00 55,640.00 106,023.00

302,481.63 738,751.59
2,260.75 58,536.62 113,232.22

69,451.00

70,599.97

$ 3,314,025.00 $ 3,343,610.96

$

0.00 $ 3,261.70

17,612.13

12,203.41

-5,408.72

$ 12,203.41 $ 15,465.11

SUMMARY OF FUND BALANCE
Reserved Federal Programs
Unreserved Designated For Self-Insurance Program Undesignated

$ 22,171.03
473,273.57
$ 495,444.60

$ _ _....;1;.;;.8;;..;..1-'-1
$ 15,447.00 $ 15,447.00

$ 495,444.60

$ 15,465.11

- 1-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30.1999

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Apprenticeship Program . Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification
OTHER Education, Georgia Department of .Registration Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$

80,000.00

$

79,445.00

88,929.74

764,986.00

2,363,824.53

85,208.00

150.00

$

1,019,273.74 $ ====2'6:::44=3~,2:.;;6=9.=53=

- 2-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30,1999

EXHIBIT nCR

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed Preschool Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Leadership Training
Goals 2000
State and Local Education Systemic Improvement Grants
Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Educational Agencies
Goals 2000
State and Local Education Systemic Improvement Grants
Health and Human Resources, U. S. Department of Through Georgia Department of Education AIDS School Health Education Implementation of a Program in Comprehensive Health Education

SPECIAL REVENUE
FUND

$

5,400.00

246,365.70

92,634.82 248,605.68
17,167.00
5,430.20

747.24 16,448.55 36,611.23
600.00

$ ==.;;;6.=70;;f,O;;;:1;,;;;0==:.4=.2

-3-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE .YEAR ENDED JUNE 30. 1999

EXHIBIT "Dn .

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Cooperative Purchasing Agency Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

39,271.72

6,057.01

$

245,750.72

-242,5Q7.13

215,137.50 145,902.60
31,318.19

230,349.12

$

437,687.02 $===2=::;33::l::,5=:9=:2=.7=1

-4-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1999

EXHIBIT"E"

NAME
AGAN,DONDRA ALEXANDER,RHONDA ALLEN,AMY ALLEN,JENNIFER ALLEN,ROSE MARY ALLGOOD,MARTHA J ALMON ,ROBERT L ASKEW ,SYLVESTER ATCHESON,TAMMY ATKINS,CAROL BAILEY,BECKY BAKER,MAXINE BARRINGER,WANDA BAXTER,STACEY BEAVER,LYNN BELLES,JANICE BENEFIELD,MARGARET BEVINS,TERESA A BILLlNGS,L1NDA BLACK,JAMES BOOTH,THERESA A BORTON-RETEL,PAULA BOWEN,KERRY W BOWLlNG,MARY H BRADDY,MONA S BRADLEY,GLORIA BRADLEY,SHERYL LYNN BRAND,CATHERINE LORRAINE BRASS,VELDA. BRAUN,TERESA M BRIDGES,BEN T BROWN,DAWN BUNN,CAROLYN BUNN,MARILYN BUTLER,GREGORY N CAMERON,ANNIE L CAMP,GWENDOLYN J CARRI,S JANE CARROLL,JOHN M CASEY,DEBORAH J CHAMBLESS,SUSAN CHAPMAN,IVA MADDEN CHATMAN,STEPHANIE V CHATTIN ,NANCY C CHILDERS,TAMMY S CHILDS,ELlZABETH E CLARK,Y NICOL CLEMENTS,JENNIFER CLlNE,BARBARA COBB,GAILB COLLlNS,NANCY E COMBS,DEBORAH CONNER,AMANDA COOMBS,SHANNA

TITLE CATEGORY
Psycho-Educational Para-protes Substitute Substitute Substitute Support Services Secretary/Clerk Psycho-Educational Para-protes Substitute Substitute Substitute Psycho-Educational School Sec Technology Specialist Substitute Family Services Coordinator Substitute Substitute Substitute Substitute Substitute Substitute Psycho-Educational Teacher Psycho-Educational Para-protes Substitute Psycho-Educational School Psyc Psycho-Educational Teacher Psycho-Educational Para-protes Substitute Psycho-Educational Teacher Psycho-Educational Para-protes Psycho-Educational Special Edu Psycho-Educational Teacher Substitute Psycho-Educational Teacher Substitute Psycho-Educational Para-protes Psycho-Educational Teacher Substitute Psycho-Educational Para-protes Psycho-Educational Teacher Substitute Psycho-Educational Special Edu Psycho-Educational Para-protes Substitute Psycho-Educational Para-protes Substitute Support Services Secretary/Clerk Substitute Substitute Psycho-Educational Special Edu Substitute Finance & Business Service Man Substitute Psycho-Educational Para-protes Substitute Substitute
-5-

SALARIES

$

9,329.33

36.05

270.00

36.05

17,467.96 $

17,011.96

400.00

67.50

6,606.51

8,916.61

21,705.88

50.00

20,361.74

135.00

335.00

45.00

36.05

42.00

50.00

22,970.80

5,302,80

1,070.23

56,028.50

32,686.60

5,742.88

45.00

34,616.12

14,954.96

49,066.59

22,958.71

130.00

21,206.58

36.05

1,296.48

33,696.16

4,541.80

13,540.92

5,774.50

412.50

7,472.90

9,346.60

4,721.50

1,791.36

50.00

15,875.77

1,507.50

42.00

39,731.96

2,016.16

30,087.00

36.05

1,964.64

108.15

108.15

TRAVEL
548.75 72.75 36.75
111.00 294.25
231.50 256.25 350.00 2,555.34 2,702.50 157.50
40.00
28.69 3,771.50
451.35

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30.1999

EXHIBIT "E" .

NAME
COOPER,JENNIFER A COX,CHRISTY CRAWFORD,JEFFREY A CRAWFORD-COBB,VICTORIA CROSS,CAROL CZENTNAR,MARY K DAVIDSON,DENISE DAVIS,ALOUA DAVIS,BETTY M DENSON,LAKEICIA DEVOR,LORI DINGLER,JESSICA DODSON,STAN DOERR,STAN DOWNS,LAURA EDWARDS,DIXIE ENGLAND,MAUREEN A FARMER,L1NDA G FINLEY,ANDREA M FOLDS,BETTY J FORSYTH,DEBRA M FOSTER,JOHNNIE MAE FOUTS,MARY K FRAZIER,ALANA P GAMMON,JANE GANTT,LORA M GARDNER,CAROL S GARFIELD,VICKIE L GLOVER,CHARLES W GOSS,CAROL GRANT,CASSANDRA S GRAY,MICHAEL GRIMES,JUDY A GUNTER,DEAN ANNETTE HALE, PAULA HALL,MYRAC HALL,PATTY HALLFORD,LISA HANEY,EDNA HANSARD,MARY HANSEN,CHRISTINA HARRIS,ANGELA L HARVEY,PEGGY J HARVEY,STEPHANIE M HATHORNE,CRISSY HEATH,P ANGELINA HERRING,DONNA HESS,SYLVIA A HESTER,AMELIA J HIBBARD,GLENDA ALICE HICKS,DENNIS R HOLT,STEVE J HOPKINS,L1SA S HOPKINS,RENEE

TITLE CATEGORY
Finance & Business Service Per Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Instructional Supervisor Substitute Substitute Substitute Psycho-Educational Teacher Substitute Substitute Psycho-Educational Teacher Substitute Substitute Substitute Substitute Psycho-Educational Teacher Substitute Substitute Substitute Substitute Family Services Coordinator Substitute Psycho-Educational Para-protes Psycho-Educational Teacher Staff Development Specialist Substitute
Director ot Psycho-educational
Substitute Family Services Coordinator Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Substitute Substitute Substitute Psycho-Educational Para-prates Substitute Substitute Psycho-Educational Teacher Substitute Psycho-Educational Teacher Substitute Substitute Technology Director Psycho-Educational Para-protes Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psycho-Educational Para-protes Substitute Psycho-Educational Para-prates
-6-

SALARIES

$

26,204.04 $

44,617.00

37,532.80

25,947.12

9,067.39

48,373.92

300.00

216.30

8,962.50

25,794.36

386.05

36.05

32,952.12

31.00

150.00

45.00

36.05

39,921.66

135.00

50.00

1,575.66

585.00

13,527.96

108.15

1,699.40

36,612.66

50,629.80

2,561.40

26,687.41

160.00

13,702.10

46,710.82

5,272.82

350.00

120.00

36.05

900.00

50.00

8,549.12

1,689.82

450.25

36,099.30

360.50

21,810.80

80.00

3,014.48

68,925.24

1,425.14

34,377.62

62.00

37,644.02

13,702.10

180.25

6,545.98

TRAVEL 338.00 75.00 91.50 34.00 80.00
3,053.00
2,144.00 45.00
20.00
35.00
1,083.25
24.50 1,925.56
713.00 2,171.25
144.50
38.00
157.75
2,168.44 23.50

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL . YEAR ENDED JUNE 30, 1999

EXHIBIT "En .

NAME
HORNE,MARILYN N HOWARD,PAMELA HUELSKOETTER,JOHN M HUNTLEY,HELEN JANE INGRAM,CAREY N JAMES,LARRY JENKINS,LANA JENNINGS,SHELIA L JOHNSON,CATHY T JOHNSON,MICHELLE JOHNSON,ROSA JOHNSTON,CHARLSIE M
JOLLY,LOU 0
KELLEY,JANIECE D KI NARD,GLORIA KLUSACK,CAROLYN KOHN,DEBRA S LALLA,MARIE LANDON,L1NDA A LAY,TERESA C LEONARD,BETTY DIANE LINDSEY,BRANDY A L1NLEY,JACQUELYN R LOGGINS,ELlZABETH C LOYD,PAULA LUMPKIN,DIANE LUMPKIN,ELLEN M MADDEN,BARBARA J MADDOX,CALVIN MALONE,ANN MARIE MAMOLA,REBECCA E MANN,ALFONSO MARTIN,WENDY MATHIS,SHANDA MCALISTER,DEBORAH D MCBRAYER,THOMAS JERRY MCCLURE,AYANA MCDONALD,L1NDSEY MCELVEEN,DEBRA L MCGEE,ANNETIE V MCGONIGAL,MARTY R
MEDLOCK,DAVID 0
MILLER,JENNIFER MITCHELL,DARLENE MONS,ORONDUS MONTGOMERY,DOROTHY A MOON,KATHLEEN MOORE,BARBARA J MORELAND,LOLETHIA V MORENO,LAURA MORGAN ,BARBARA ANN MORGAN,KATIE MARIE B MORTON,DANA MULLlS,KANDY

TITLE CATEGORY
Psycho-Educational Teacher Special Education Program Spec SUbstitute Director Psycho-Educational Teacher Substitute Psycho-Educational Para-profes SUbstitute Substitute Substitute Substitute Support Services Secretary/Clerk Staff Development Specialist Substitute Substitute Substitute Substitute Psycho-Educational Para-profes Psycho-Educational Para-profes Substitute Substitute Psycho-Educational Para-profes Substitute Psycho-Educational Teacher Substitute Substitute Substitute Psycho-Educational Teacher Substitute Substitute Psycho-Educational Para-profes Substitute Substitute Substitute Substitute Substitute Psycho-Educational Para-profes Substitute Finance & Business Service Per Psycho-Educational Teacher Psycho-Educational Para-profes Substitute Substitute Substitute Substitute Substitute Psycho-Educational Para-profes Psycho-Educational Para-profes Psycho-Educational Teacher Psycho-Educational Para-profes Psycho-Educational Para-profes Substitute Substitute Substitute
-7-

SALARIES

$

25,871.88

65,429.48 $

100.00

82,060.80

6,907.32

22.50

6,227.26

8,084.23

10,428.00

90.00

42.00

28,494.96

55,505.04

135.00

36.05

440.00

730.80

1,122.58

4,554.66

40.00

100.00

9,217.42

33,390.96

4,020.10

250.00

373.13

1,857.37

34,790.16

208.15

80.00

5,478.00

90.00

120.00

45.00

4,474~66

120.00

8,313.30

29.25

18,000.00

44,792.46

7,712.33

43,566.86

4,639.39

36.05

405.00

100.00

10,077.76

16,184.96

22,970.80

8,933.22

14,213.66

45.00

30.00

50.00

TRAVEL 1,920.04 1,906.57 180.00 62.00 360.50 1,102.25
44.70
18.50 72.25
50.75 287.50
15.00 11.00

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1999

EXHIBIT"E"

NAME
MURRAY,MICHAEL NEELY,SANDRA NESLlN,BARBARA M NICHOLS,JULIA NIKS,MARILYN O'HERN,ANGELA P ODOM,ALLISON L OSBURN,CHRIS OWEN,PATRICIA G OWENS,CLAY N OWENS,JAMES J OWENS,JULIE E PADGETT,SHARON PARKER,DEBRA J PASSMORE,SUNEE PAYNE,PHYLLIS S PAYNE,SANDY PERRY,FREIDA PERRY,SARA E PETITI,JANET D POWELL,R SELENA POWELL,SCOTI J PRATHER,KEISHA PROCTOR,DANA M PULLEN,JOE T RAINES,DAMON A RAINES,PATII REESE,LYNNE H RIAD,BARBARA RICHARDS,TAMI RICKETI,SANDRA RITCH,SHARON D ROBINSON,ALLENE RODDY,CHARLES ROGERS,DEBORAH J ROHANI,MARA ROSS,BRIAN RUTLEDGE,TRACY SAILORS,JAMES HARVEY SALMON,CAROLE E SALTER,EMMA SAMPSON,GERALD SANBORN,DAN SCHLIEF,SHERRE SHERFIELD,CRYSTAL SHERFIELD,SANDRA E SIMMONS,MAURICI; SMITH,CHERYL E SMITH,ETIA SMITH,GWEN SMITH,JANET R SMITH,SANDRA S SPEAR,DEBORAH SPEARMAN,KRISTY L

TITLE CATEGORY
Psycho-Educational Teacher Psycho-Educational Para-profes Staff Development Specialist Substitute Substitute Substitute Psycho-Educational Teacher Psycho-Educational Para-profes Substitute Substitute Psycho-Educational Teacher Psycho-Educational Para-profes Substitute Psycho-Educational Teacher Substitute Staff Development Specialist Psycho-Educational Para-profes Substitute Substitute Substitute Finance & Business Service Per Substitute Substitute Psycho-Educational Para-profes Director of Ga. Learning Res Substitute Substitute Staff Development Specialist Substitute Substitute Substitute Substitute Substitute Substitute Staff Development Specialist Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute General Administration Secretary Substitute Substitute Substitute Substitute Substitute Psycho-Educational Special Edu Substitute Psycho-Educational Para-profes Substitute Substitute Substitute Family Services Coordinator Substitute Substitute
-8-

SALARIES

$

23,736.12 $

6,682.86

46,590.28

124.00

55.00

3,900.00

34,377.62

10,215.10

126.00

2,708.56

27,219.46

1,731.33

40.00

22,970.80

50.00

72,846.84

13,540.92

35.00

288.40

1,528.50

30,387.00

100.00

150.00

1,429.94

21,007.20

20,304.66

4,994.00

40,499.94

62.00

20.00

160.00

3,070.69

276.30

135.00

59,563.92

24,923.10

29,747.34

30,892.89

45.00

31,386.96

36.05

80,00

300.00

50.00

135.00

60,365.41

10,128.67

8,353.30

1,463.00

40.00

270.00

25,978.26

150.00

36.05

TRAVEL 13.75
2,864.54
17.50 36.38
100.17 56.00
449.50
1,179.44 133.00
3,303.83
3,212.26 202.00 248.38
2,777.00 62.50
696.50

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1999

EXHIBIT liE"

NAME
SPINKS,DANA MARIE STAMEY,MELEA GAYLE STANSELL,BRENDA STIEFEL,NANCY A STOKER,JAN STOVALL,TI STRAWTER,BARBARA J THOMAS,MARCUS THOMASON,MARTHA J THOMPSON, MICHELLE THOMPSON,TAMMIE R TIBBETTS,SUZANNE GAIL TILLEY,LAUREN TINKLE,TINA M TUCKER,BRENT LAMAR TUCKER,REBECCA S VANCE-LOVASIK,CYNTHIA L VAUGHN,KENNETH G WARREN ,PAMELA ANN L1NDSE WATERS,KRISTY WHEELER,AMANDA WHITE,GEORGE WHITE,JENNIFER WHITE,MARCIA WHITE,RAEL WHITE,SANDRA K WILEY JR,TALMAGE WILEY,TELECIA WILLlAMS,BRENDA A WILLlAMS,BYRON L WILLlAMS,DAVID WILLIAMS, ELLEN WILSON,APRIL M WOODALL,CHRIS WRIGHT,JEANNEC WRIGHT-MCINTYRE,KELLY WYATT,ELLEN C WYLIE,TERESA JO . YORK,KIMBERLY A
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Psycho-Educational Teacher Substitute Instructional Supervisor Psycho-Educational Teacher Substitute Substitute Substitute Substitute Support Services Secretary/Clerk Substitute Substitute Staff Development Specialist Substitute Substitute Substitute Psycho-Educational Para-protes Substitute Substitute Psycho-Educational School Sec Psycho-Educational Teacher Substitute Substitute Substitute Substitute Psycho-Educational Para-protes Substitute Substitute Substitute Psycho-Educational Para-protes Substitute Psycho-Educational Teacher Substitute Substitute Substitute Staff Development Specialist Substitute Psycho-Educational Special Edu Psycho-Educational School Sec Substitute

SALARIES

$

21,234.16

120.00

44,857.22 $

26,023.75

10,305.76

11,016.94

315.00

360.00

681.66

144.20

8,455.07

52,544.28

141.37

150.00

4,336.68

12,750.82

400.00

45.00

18,158.87

3,630.80

135.00

1,000.00

120.00

9,982.26

9,690.66

84.00

179.20

100.00

12,034.32

36.05

27,070.80

100.00

7,087.62

322.50

18,346.68

160.00

53,163.26

5,717.28

280.00

TRAVEL 2,235.32 16.00
45.00 2,432.53 1,667.75
106.50
29.00
131.00 155.25 1,299.00 2,042.74

$ 2,908,432.00 $
-264,042.42 295,769.30

57,517.28

$ 2,940,158.88 $ ==,;;;,;57;.,!;,5=1=7=.2=8

-9-

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

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
AVbITEE'S RESPONSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8504-97-01 FS-8504-98-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-98-01

Due to current staffing limitations and budgetary considerations prohibiting the hiring of additional administrative stafI, the Agency has decided not to pursue the recording of general fixed assets on the financial statements.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 1999
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-99-01
The Northwest Georgia Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the 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 a General Fixed Assets 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 Assets Account Group.

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30,1999

EXHIBIT"D"

Indirect Cost Special Revenue Fund
Interest Earned Medicaid Reimbursement Sales and Services
Printing Less: Cost of Goods Sold
Technical Services Less: Cost of Goods Sold
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

41,492.00

22,239.37

$

143,358.92 -85,823.01 769,126,72 -536,994.83

286,301.42

2,279,562.80 163,256.93 101,813.10

$

2,898,032.00 $ ===28:=6=,3=0=1.:=42=

-4-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 1999

EXHIBIT"E"

NAME
AARON,LYDIA E AKRIDGE,BARNEY R ALLEN,BESS ROWAND ALLEN,JUDITH C ALMOND,OUANDRA ALETHIA ARNOLD,SHELDON D BACON,KANDIS BACON,KRISTY BAILEY,GREGORY L BANKS,TONYA Y BATCHELOR,ALANA P BATIS,DAVIDT BEASLEY JR,SAMMY T BEASLEY,GEORGIA BLAIR BOLDEN,CARL S BOSTIAN,ILONA INGRID BOWLlNG,PRISCILLA BOWMAN,JAY L BOWMAN,MARIA M BRADFORD,MARY A BRANNON,DIANE SMALL BRAY,CINDY G BROWN,JUNE DYSON BROWN,STEPHANIE REGINA BRUNSON,BARBARA F BURCHETI,KRISTIE LARAE BURNETIE JR,PAUL E BUTLER,CHRISTOPHER M BUTLER,KATHERINE L CALLAWAY,CINDY ALICE CALLAWAY,RODDERICK T CAMP,SHERRY L CARMICHAEL,SHIRLEY A CARTER,DENA MARIE CARTER;MARTHA S CARTHERN,PAULA J CARVELL,PAMELA CASTETIER,ALAN L CHASTAIN,LESLIE N CHASTEEN,CAROLYN PATION CIRAVAL,KENNETH COLEMAN,ROBERT WESLEY COLLIER III,HAROLD E COOK,SUSAN H COOPER,TERICA L CORNISH,MARTHA SMITH CORNISH,TYRUS DURAND COSTIN,GREGG JAMES COWART,TAMMY LYNN COX,TORES VALLAY

TITLE CATEGORY
Interpreter RESA Director
Director ot Psycho-educational
Occupational Therapist (OT) Psycho-Educational Para-protes Substitute Substitute Substitute Psycho-Educational Para-protes Substitute Substitute Substitute Psycho-Educational Para-protes Instructional Supervisor Psycho-Educational Para-protes Interpreter Finance & Business Service Psycho-Educational Para-protes Substitute Occupational Therapist (OT) Instructional Supervisor Interpreter Instructional Supervisor Psycho-Educational Social Work Psycho-Educational Teacher Psycho-Educational Teacher Staff Development Specialist Enterprise Technician Physical Therapist (PT) Special Education Program Spec Psycho-Educational Para-protes Substitute Interpreter Vocational Director (RESA) Instructional Supervisor Psycho-Educational Para-protes Interpreter Psycho-Educational Teacher Finance & Business Finance & Business Psycho-EducationalSchoolPsyc Substitute Enterprise Technician Support Services Secretary Substitute Psycho-Education Psycho-Education Psycho-Educational Teacher Substitute Psycho-Educational Para-protes
-5-

SALARIES

$

14,981.34

86,125.20 $

74,998.40

42,684.84

11,700.65

40.00

120.00

40.00

3,169.74

200.00

1,720.00

600.00

14,336.84

66,160.00

13,987.27

15,556.95

4,138.13

14,829.12

50.00

47,923.33

44,469.95

23,768.68

55,296.32

34,017.75

4,516.00

21,343.43

68,098.40

1,689.20

61,436.06"

4,820.18

12,045.68

2,120.00

22,020.06

46,302.60

67,798.40

6,761.22

15,737.03

4,147.00

910.26

6,963.84

55,995.16

1,385.20

11,756.61

20,188.44

200.00

1,845.00

139.39

28,649.34

100.00

15,406.92

TRAVEL 3,870.92 3,620.91 1,623.25
4,624.90 85.00
2,418.00 6,871.03 1,250.00 3,190.49 2,286.50
3,764.12 3,173.85
7.00 1,689.00
281.19
350.50

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL . YEAR ENDED JUNE 30.1999

EXHIBIT "E"

NAME
CRAIN,KELLY LAMAR CRAWFORD,REGAN HIGHTOWER CRUMP,GREGORY CSEH,LORI ELIZABETH DAVIS III,CARL DAVIS,DEREK ANGUS DAVIS,THOMAS L DEATER,SUSAN G DEEHR,CYNTHIA ANN DICK,JUDITH S DOWLING JR,EDWARD S DUKE,CHARLOTTE DUNCAN,WILLIAM D DUNN,MAURICE EATON,JOANNA WOOD EBERHART,DAVID LLOYD EDWARDS,TONY R ELLlOTT,LONNIE DELOACH ELLIOTT,REBECCA GADDIS ELROD,BARBARA OWENS EUBANKS,JENNIFER LYNN FAMBROUGH,CYNTHIA CHRIST FISHER III,JOHN LEE FOREIT,IVETTE FERNANDEZ FORTSON,RICHARD FRANKLlN,SHARON RENEE FRANTZ,JOANNE WHITTEMORE FREE,RUBY ANN FREEMAN,JASON LANIER GAY IV,EMORY S GAYER,HARVEY L GEER,TINA MARIE GOUGE,SALLY R GRESHAM,JOHN L GRIFFIN,ELlZABETH D GRIMES,DEBORAH ESTEPP GUNDERSON,MICHELLE MARIE
GUSTAFSON,ELAINE 0
HAMILTON,MAURA ANN HARDEGREE,DEBORAH KAY HARPER,HARLAN HARPER,LARRY O'NEAL HARRIS,GERALDINE G HIGHTOWER,OSCAR C HOLCOMB,DANA M HOLCOMB,SHERRI R HOLDER,DANA M HOLT,ANIMASHAUN M HOPE,DAMITA F HORTMAN,SHARON DELORIA

TITLE CATEGORY
Teacher of Hearing Imparied Psycho-Educational Teacher Enterprise Technician Psycho-Educational School Psycho-Educational Para-profes PsychO-Educational Teacher Substitute Substitute Substitute Teacher of Hearing Imparied Psycho-Education Substitute Enterprise Tech Coordinator Substitute Teacher of Visually Imparied Psycho-Education Enterprise Technician Psycho-Educational Para-profes Psycho-Educational Teacher General Administration Enterprise Technician Psycho-Education Substitute Psycho-Education Psycho-Educational Para-profes Finance & Business Service Physical Therapist (PT) Information Services Clerk Psycho-Educational Para-profes Enterprise Technician Psycho-Educational School Psyc Psycho-Educational Teacher Psycho-Educational Para-profes Psycho-Educational Para-profes Teacher of Hearing Imparied Enterprise Clerk Substitute School Improvement Specialist Substitute Audiologist Psycho-Educational Para-profes Psycho-Educational Para-profes Psycho-Educational Para-profes Enterprise Technician Support Services Secretary Substitute Enterprise Technician Substitute Psycho-Education Substitute
-6-

SALARIES

$

32,064.82 $

22,758.04

1,689.20

17,681.93

14,151.03

11,694.92

649.15

120.00

180.00

43,516.98

923.56

90.00

34,712.78

40.00

34,817.86

516.60

32,275.80

6,716.66

34,704.37

27,835.40

329.60

819.52

480.00

1,681.30

14,525.62

9,542.28

21,058.71

23,723.86

10,734.38

478.95

16,728.55

23,775.16

15,845.48

4,352.80

30,707.48

20,280.74

3,610.40

69,398.40

585.00

29,570.74

9,622.89

13,307.56

7,188.41

1,112.40

18,949.72

659.20

41.20

320.00

649.15

2,323.35

TRAVEL 1,992.25 453.55 25.00
19.50
2,646.92
485.00 130.50
38.50 968.00
702.00 25.00
391.82 18.25
3,535.71 892.25
22.50

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1999

EXHIBIT"E"

NAME
HOWARD,JAMES T HUDSON,MARY ELIZABETH HUFF,SWADE T JACKSON,DERICK KAREEN JENKINS JR,JAMES SAMUEL JENSRUD,NATHAN U JOHNSON,JASON CHRISTOPHE JOHNSON ,RODRICK JONES JR,JOHNNY JONES,COURTNEY TORRON JONES,TARA V JUSTICE,JENNIFER WILLIAM KELLEHER,ROBERT M KENNEY,KAREEM DESHAWN KLEIMAN,MATTHEW E KLEIN,L1SA LAKLY,DANIEL STEVEN LEDBETTER,KATRINA E LEDDY,CONNIE V LOEBL,JULIE HOPE LONG,ANN LONG,KELLY LOWRING,ABBIE N LUKE JR,JOHN W MARTIN,ROSE MARY MARVEL,PHILIP HOWARD MASSEY,MARY ANNETTE MAXWELL,BRIAN M MCCORMACK,JOS CONNELL MCCRARY,NATASHA WALKER MCLEROY,JANICE B MEGLlO,VICTOR MARC MERCER,BRENDA B MERRITT,KENNETH B MEUNIER,JILL MARIE MILLER,RALPH E MINER,JULIE KAY MONK,BOBBIE HEATON MOORE,BRENT M MORRISON,DIANNE RUFF MORRISON,MICHELE JANE MOSES,PAMELA M MOSS III,WILLIE R NACKERUD,NOLA M NEAL,ROSEA NEALY,ALLISON UERTZ NEALY,EVERETT EMORY B NELSON,KARIN JO NORRIS,RICHARD EUGENE OAKES,MILLY

TITLE CATEGORY
Psycho-Educational Social Work Psycho-Education Psycho-Educational Para-protes Psycho-Educational Para-protes Psycho-Educational School Psyc . Enterprise Technician Substitute Psycho-Educational Para-prates Enterprise Technician Enterprise Technician Psycho-Educational Para-protes Psycho-Educational Social Work Psycho-Educational Teacher Substitute Psycho-Educational Social Work Physical Therapist (PT) Instructional Supervisor
Teacher ot Visually Imparied
Psycho-Educational Teacher
Teacher ot Hearing Imparied
Psycho-Educational School Psycho-Educational Teacher Occupational Therapist (OT) Maintenance Personnel Occupational Therapist (OT) Vocational Director (RESA) Psycho-Educational'Teacher Enterprise Technician Psycho-Educational Teacher Interpreter Technology Specialist Substitute Support Services Secretary Psycho-Educational Para-protes Psycho-Education Enterprise Technician Physical Therapist (PT)
Teacher ot Visually Imparied
Substitute School Nurse Psycho-Educational Teacher Substitute Psycho-Educational Para-protes Interpreter Substitute Psycho-Educational Teacher Psycho-Educational Para-protes Oc~upationalTherapist (OT) Enterprise Technician Substitute
-7-

SALARIES

$

32,574,50 $

362,41

12,801.19

10,091.80

4,782.84

700.40

6,430.46

9,717.30

21,484.09

1,367.33

14,617.69

6,716.66

26,552.66

800.00

32,991.16

26,449.64

45,996.45

25,820.84

38,157.00

32,366.16

24,174.86

26,917.00

43,940.25

9,998.45

50,961.52

60,860.00

33,800.14

782.80

27,324.08

13,209,66

73,498.40

2,315.60

23,452.48

4,978.78

1,854.03

31,004.72

33,971.95

38,225.16

440.00

44,411.46

23,020.00

2,320.00 .

15,845.48

16,157.38

100.00

28,751.69

12,155.25

51,819.08

31,810.68

40.00

TRAVEL 2,086,06
743.75 1,348.50 1,751,70 3,490.17
365,00 2,266.75
365.75 289.50 1,636.25 4,375.36 177.70
3,361.37 137.50 61.48
966.75 3,868.67 2,319.90
127.50
85.00 347.20 123.95 1,303.75

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1999

EXHIBIT "E"

NAME
PARKER,CHRISTOPHER S PARKMAN,DEBORAH L PASS,ELIZABETH D PATAT,PAULA D PEAVEY,LYNNE DUNNINGTON PERDUE,PATSY MADDOX PETERSON,PAUL MICHAEL PORTER, G W E N DOLYN POWELL,KATHERYN HELEN POWELLA,EILEEN DOLORES PRUETT,SUSAN TRACI aUINN,KRISTI INGRAM RATHER,DARRICK DION RATLlFF,JENIFER IRENE RAWSON,BRENDA C RICE,CAROLINE S RICE, CATHERINE RICHIE,JULIUS REGINALD RIDDLEBERGER,DEBORAH WAL ROBERTSON,LEVERT D ROBERTSON,STANTON WAYNE ROSENKRANS,CECILIA B RUSHING,FREDERIC SAPP,JULIE VESPER SCHENCKE,BRIANNA K SCHILDWACHTER,ALlCIA M SELLERS,VICKIE E SHEATS,GARO C SHERER,DOUGLAS E SHUBERT,TERRESA HUBACEK SILCOX,TERRY L SIMMONS,KIMBERLY ANISE SIMMONS,PATRICK D SIMPSON,LAMAR REID SKILLEN,DAVID SMITH,JACaUELlNE E SMITH,REGINALD A STANCIL,BRENDA H STEFURAK,JAMES RUFFUS VA STERN,SUSAN JANE STOKES,SHIRLEY ANN R STONE,MARY A SWEENEY,CATHLEEN TAXEL,MICHAEL JEFFREY TAYLOR,CAROLYN SABRINA TAYLOR,ROOSEVELT TEASLEY,CHANDLER K TEASLEY,CHARLES K TERRELL,PEGGY BURROUGHS THAXTON,ALLIE D

TITLE CATEGORY
Psycho-Education Teacher of Visually Imparied Teacher of Hearing Imparied Support Services Secretary Audiologist Substitute Psycho-Educational Teacher Psycho-Educational Para-profes Substitute Psycho-Education Physical Therapist (PT) Psycho-Educational School Psyc Substitute Psycho-Educational Teacher Librarian/Media Specialist Finance & Business Service Man Psycho-Educational Teacher Psycho-Educational Para-profes Instructional Supervisor Substitute Enterprise Technician Psycho-Educational Teacher Substitute Audiologist Substitute Teacher of Hearing Imparied Psycho-Educational School Substitute Psycho-Education Psycho-Educational Teacher Audiologist Psycho-Education Psycho-Educational Teacher Enterprise Tech Coordinator Psycho-Educational Teacher Psycho-Educational School Substitute Special Education Program ~pec Psycho-Educational Teacher Occupational Therapist (OT) Psycho-Educational Para-protes Occupational Therapist (OT) Psycho-Educational Social Work Substitute Psycho-Educational Para-protes Substitute Substitute Substitute Special Education Counselor Physical Therapist (PT)
-8-

SALARIES

$

382.89

31,399.50 $

44,955.50

19,195.00

3,013.70

80.00

4,389.36

13,910.84

382.89

837.66

19,583.34

32,269.38

330.40

22,987.50

26,325.93

24,456.45

3,675.14

16,555.27

41,198.54

425.20

1,404.00

3,237.17

382.89

47,919.70

90.00

30,564.82

2,752.75

160.00

987.36

39,422.35

20,490.80

1,258.09

3,961.34

21,481.34

28,649.34

17,824.02

200.00

44,317.00

3,928.00

55,682.89

15,504.32

45,325.34

6,652.20

65.20

14,775.62

358.60

875.94

360.00

6,737.39

29,069.97

TRAVEL 1,291.75 2,507.42 263.99
2,816.75 1,100.00
366.28 275.69 321.94
2,361.75
494.15 1,927.25 2,094.50
345.00 3,767.90 1,903.00
13.00 1,961.25
345.00
159.00 836.75

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30.1999

EXHIBIT"E"

NAME
THOMAS,LENNAIL THURMOND,LAURIE NELLE TROTTER,SUSAN H TURNER,MICHAEL THOMAS JR VINSON,ANN FRANCES WADDELL,ALlCE LOUISE WALlNOW,CLAIRE E WALKER,AMY DRENNAN WALKER,REGINA RENATE WALLACE,DEBRA CHRISTIAN WASHINGTON,PAULETTE F WEHUNT,THELMA RUNETTE WELLER,DIANA LOUISE WELLS,BONNIE WESTBROOK,DIANE HAYNES WICKES,SUSAN NUNN WILKINSON,SHARRON AKINS WILLlAMS,DANIEL D WISE,SUSIE RABUN WOODARD,SUSAN ERVIN YSELONIA,KIMBERLEE ANN
Accruals June 30, 1998 June 30, 1999

TITLE CATEGORY
Substitute Psycho-Educational Teacher Director of Ga. Learning Resou Enterprise Technician Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psycho-Education Substitute Finance & Business Service Man Substitute Substitute Director of Student Services Substitute Substitute Psycho-Education Special Education Para-profess Psycho-Educational Para-profes Psycho-Education Orientation/Mobility Specialist Psycho-Educational Social Work

SALARIES

TRAVEL

$

825.20

22,137.50 $

65,422.80

453.20

47,561.23

40.00

39,009.98

1,811.72

1,730.40

23,423.59

40.00

160.00

58,808.95

480.00

677.03

796.84

13,506.22

13,426.55

1,301.25

28,403.34

28,637.74

"
$ 3,901,199.83 $

181.75 1,158.56
303.94 1,671.25
1,828.17 1,006.00 114,355.01

-230,500.88 224,789.92

$ 3,895,488.87 $=====1=14=,3=:5:.=5:=.0=1

-9-

SECTIONll 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, 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-85 84-97-02 FS-8584-98-01 FS-8584-98-02

Further Action Not Warranted Unresolved - See Corrective ActionlResponses Previously Reported Corrective Action Implemented

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8584-98-01

Due to current staffing limitations and budgetary considerations prohibiting the hiring of additional administrative staff, the Board has decided not to pursue the recording of general fixed assets on the financial statements.

SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1999
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8584-99-01
The Northeast Georgia Regional-Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the 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 a General Fixed Assets 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 Assets Account Group.