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 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 SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

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

,SELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 8, 2000

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Northeast Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, we have performed certain audit procedures at the Northeast Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Northeast Georgia Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the 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, 2000. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management ofthe Northeast 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,

RWH:jb

State Auditor

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, 2000

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 1,095,858.24 $ 1,146,368.16

21,466.49

176,405.24

3,149,001.64

3,089,548.11

Total Revenues

$ 4,266,326.37 $ 4,412,321.51

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 Central Support Services Enterprise Operations
Capital Outlay Debt Service

$

752,156.79 $

978,295.79

1,029,897.96 1,169,839.80

1,028,121.06 1,427,977,07

208,098.31

219,057.23

88,189.73 161,448.40
19,519.49 779,226.97

88,042.63 125,082.21 116,764.59 298,106.55
77,000.00 17,954.16

Total Expenditures

$ 4,208,377.45 $ 4,376,401,29

Excess of Revenues over (under) Expenditures

$

57,948.92 $

35,920.22

OTHER FINANCING SOURCES (USES)

Other Sources Other Uses

$

1,968.43

$

-648.92

Total Other Financing Sources (Uses)

$

-648.92 $

1,968.43

Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses $

57,300.00 $

37,888.65

FUND BALANCE JULY 1,1999

633,164.86

381,715.63

Adjustments

-544.88

FUND BALANCE JUNE 30. 2000

$

689,919.98 $

419,604.28

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,978,250.00 $ 1,977,668.69

408,252.58

464,761.71

95,915.40

$ 2,386,502.58 $ 2,538,345.80

$ 1,080,146.00 $ 1,191,979.26

609,208.00 358,127.58
47,819,00 41,657,00 105,596.00
8,689.00 135,260.00

442,486.71 394,897,08
53,328.69 49,125.22 138,059.13
8,658.30 187,868,26 69,159,92

814.80

$ 2,386,502.58 $ 2,536,377.37

$

0.00 $

1,968.43

$ $

$

0.00 $

94,425,08

-94,240.08

-1,968.43 -1,968,43
0.00 0.00

$

185.00 $

0.00

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$

70,063.98

349,540.30

$

419,604.28

$

0.00

$

0.00

-1 -

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHISIT"S"

AGENCY/FUNDING

GRANTS

Community Affairs, Georgia Department of

Local Assistance Grant

Pass-Through from Unified Government of

Athens-Clarke County

$

Education, Georgia Department of

Vocational Education

Apprenticeship Program

Sasic Grants to States

Other State Programs

Georgia Learning Resources System

Health Insurance

Regional Educational Service Agencies

Severely Emotionally Disturbed

CONTRACTS Education, Georgia Department of To Provide Manuals for the Georgia Leadership Evaluation Instrument Program and the Georgia Teacher Evaluation Program

OTHER Education, Georgia Department of Workshop Fees

GENERAL FUND
75,000.00 80,000.00 166,292.00
$
76,528.84 698,749.00
48,898.32
900.00

SPECIAL REVENUE
FUND
81,920.00 1,895,748.69

$

1,146,368.16 $ ==1~,9;;,;7~7,~66;;;;;8~.6~9

-2-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"C"

AGENCY/FUNDING

GENERAL FUND

SPECIAL REVENUE
FUND

GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs

$

5,004.06

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 Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System Vocational Education - Basic Grants to States High School Program Basic Grant

29,423.00
139,015.07 250,630.05
5,689.53 35,000.00

Labor, U. S. Department of

Through Georgia Department of Technical and Adult Education

School to Work Partnership Planning Grant

$

52.00

CONTRACTS Education, U. S. Department of Through Georgia Department of Education Technical Assistance Program Elementary and Secondary Education Act Title 1 Grants to Local Education Agencies Goals 2000 State and Local Education Systemic Improvement Grant Georgia Leadership Academy Goals 2000 State and Local Education Systemic Improvement Grant

102,708.86 49,900.38
23,744.00

$

176,405.24 $ =~46;;;4;;,;"7~6;,,;,1,;,;7,.~1

-3-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

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 Boards of Education
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

48,182.00

35,429.55

$

151,257.76 -85,085.34 547,469.86 -328,217.51

75,706.38

2,449,257.08 178,806.61 92,448.10

20,209.02

$

3,089,548.11 $ =====95:J,,9=1=5,;,,;.4=.0

-4-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME

TITLE CATEGORY

AARON,LYDIA E ABELKOP,ADRIAN SHAYNE ADAMS,SHANNON AKRIDGE,BARNEY R ALLEN,BESS ROWAND ALLEN,JUDITH C ALMOND,QUANDRA ALETHIA ARNETT,KATHY BACON,KRISTY BARKER,KARIN BASTIAN,BARBARA BATCHELOR,ALANA P BEASLEY,SAMMY T JR BEASLEY,GEORGIA BLAIR BELDEN,EDITH BENOIT,PATRICK BOLDEN,CARL S BOSTIAN,ILONA INGRID BOWLlNG,PRISCILLA BOWMAN,JAY L BRADFORD,MARY A BRANNON,DIANE SMALL BRAY,CINDY G BRETT,ADAM BROWN,AMANDA BROWN,STEPHANIE REGINA BUCHANAN,KAREN BURCHETT,KRISTIE LARAE BUTLER,CHRISTOPHER M BUTLER,KATHERINE L BYERS,ANDY CALLAWAY,RODDERICK T CARMICHAEL,SHIRLEY A CARTER,DENA MARIE CARTER,MARTHA S CARTHERN,PAULA J CARVELL,PAMELA CHAUVOT,ELlZABETH CHENEY,DANIEL CIRAVAL,KENNETH COMBS,JOSHUA COOK,SUSAN H COSTIN,GREGG JAMES COX,TORES VALLAY CRAIN,KELLY LAMAR CRAWFORD,REGAN HIGHTOWER CROOKE,ALYSA CRUMP,GREGORY CSEH,LORI ELIZABETH DAVIS,CARL III DAVIS,CAROL DAVIS,DEREK ANGUS DAVIS,THOMAS L DICK,JUDITH S DOWLlNG,EDWARD S JR DREW,DANIELLE DUNCAN,WILLIAM D EATON,JOANNA WOOD EDWARDS,KEN ELLlOTT,LONNIE DELOACH ELLlOTT,REBECCA GADDIS ELROD,BARBARA OWENS ESTES,WALTER

Interpreter Substitute Board Member Resa Director Director Of Psycho-Educational Occupational Therapist (OT) Psycho-Educational Para-Protes Board Member Substitute Occupational Therapist (OT) Substitute Substitute Psycho-Educational Para-Protes Instructional Supervisor Board Member Enterprise Technician Psycho-Educational Para-Protes Interpreter Finance & Business Service Psycho-Educational Para-Protes Occupational Therapist (OT) Instructional Supervisor Interpreter Substitute Psycho-Educational Para-Protes Psycho-Educational Social Work Psycho-Educational Teacher Psycho-Educational Teacher Enterprise Technician Physical Therapist (PT) Board Member Psycho-Educational Para-Protes Interpreter Vocational Director (RESA) Instructional Supervisor Psycho-Educational Para-Protes Interpreter Physical Therapist (PT) Substitute Psycho-Educational School Psyc Enterprise Technician Support Services Secretary Psycho-Educational Teacher Psycho-Educational Para-Prates Teacher Ot Hearing Impaired Psycho-Educational Teacher Teacher Ot Hearing Impaired Enterprise Technician Psycho-Educational School Psycho-Educational Para-Prates Psycho-Education Psycho-Educational Teacher Substitute Teacher Ot Hearing Impaired Psycho-Education Support Services Secretary Enterprise Tech Coordinator Teacher Ot Visually Impaired Occupational Therapist (OT) Psycho-Educational Para-Protes Psycho-Educational Teacher General Administration Psycho-Educational Para-Prates

-5-

SALARIES

$

15,497.84

270.00

5.00

91,298.71 $

79,565.20

45,334.72

12,515.45

25.00

162.50

36,616,38

225.00

10,189.00

15,909.46

68,462.80

10.00

1,168.50

14,123.22

15,962.35

20,779.74

4,194.86

46,122.97

4,135.35

24,752.23

495.00

8,297.22

35,425.34

22,055,87

4,195.50

1,266.90

62,539.02

50.00

14,497,20

22,689.81

51,777.20

70,365.20

331.68

16,273.66

14,826.66

2,205.00

58,364.50

453.20

21,220.91

4,852.00

15,283.77

5,164.18

28,020.96

26,897.50

1,071.20

17,252.23

9,306.62

1,600.56

32,277,53

11,158.46

45,337.18

997.08

715.50

35,050.50

36,696.84

31,579.50

4,812.35

43,676.99

28,507.69

3,674.97

TRAVEL
2,233.75 3,261.70 1,173.00
476.75 62,50
2,184.02
352.02 2,378.00
1,562.75
4,678.67 2,204.58
154,80 884.25 1,725,75
1,894.65 464.18
2,176.25
2,885.91 3,657,25
288.61 138.38 265.50

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
EUBANKS,JENNIFER LYNN FARMER,GEORGE FINCH,AUBREY FISHER,ELlZABETH FISKE,PATRICIA FORTSON,REMBERT FORTSON,RICHARD FORTSON,JOHN S II FOX,JEFFREY FRANKLlN,SHARON RENEE FRANTZ,JOANNE WHITTEMORE FREE,RUBY ANN FREEMAN,JASON LANIER FRIERSON,CURT GAYER,HARVEY L GEER,TINA MARIE GITHENS,JENNIFER GLASS, GUERDIE GOUGE,SALLY R GREEN,FRANCESTINE GREEN,JILL GREEN,RICHMOND JR GRIFFITH,FRANK GRIMES,DEBORAH ESTEPP GRIMES,VICKIE GROOMS,NATALIE GUSTAFSON,ELAINE 0 HALL,ALEXANDER HAMILTON,MAURA ANN HARDAWAY,ERNEST HARDEGREE,DEBORAH KAY HARPER,HARLAN HARPER,LARRY O'NEAL HARRIS,BETH HARRIS,GERALDINE G HARRIS,LUCIAN HATCHER,DONALD HODGE,CYNTHIA HOLCOMB,DANA M HOLCOMB,SHERRI R HOLDEN,VICTOR HOPE,DAMITA F HORTMAN,SHARON DELORIA HOWARD,JAMES T HOWARD,KATRENA HUDSON,MARY ELIZABETH HUFF,SWADE T HULL,SHAN ISAAC,JERMEL JACKSON,DERICK KAREEN JACKSON,EDIE JARVIS,JESSICA JENSRUD,NATHAN U JOHNSON,JASON C JOHNSON,RODRICK JONES,COURTNEY TORRON JONES,JOHNNY JONES,TARA V KELLEHER,ROBERT M KENT,SUSAN KLEIMAN,MATTHEW E KLEIN,L1SA LACKEY,KELLY

TITLE CATEGORY
Enterprise Technician Enterprise Technician Board Member Substitute Psycho-Educational Teacher Substitute Psycho-Educational Para-Prafes Substitute Enterprise Technician Finance & Business Service Physical Therapist (PT) Information Services Clerk Psycho-Educational Para-Prafes Enterprise Technician Psycho-Educational School Psyc Psycho-Educational Teacher Psycho-Educational Teacher Substitute Psycho-Educational Para-Profes Substitute Psycho-Educational Teacher Substitute Board Member Enterprise Clerk Psycho-Educational School Occupational Therapist (OT) School Improvement Specialist Psycho-Educational Para-Profes Substitute Board Member Audiologist Psycho-Educational Para-Prafes Psycho-Educational Para-Profes Teacher Of Hearing Impaired Psycho-Educational Para-Profes Board Member Enterprise Technician Psycho-Educational Para-Profes Support Services Secretary Enterprise Technician Board Member Psycho-Education Substitute Psycho-Educational Social Work Instructional Supervisor Psycho-Education Psycho-Educational Para-Profes Interpreter Substitute Psycho-Educational Para-Prafes Teacher Of Hearing Impaired Substitute Enterprise Technician Substitute Psycho-Educational Para-Prafes Enterprise Technician Enterprise Technician Psycho-Educational Para-Prafes Psycho-Educational Teacher Substitute Psycho-Educational Social Work Physical Therapist (PT) Substitute
-6-

SALARIES

$

782.80

16,240,76

350.00

35.00

38,087.50 $

10,055.03

14,944.18

385,00

992.67

19,590,06

18,497.91

12,324.48

10,960.10

695.25

41,643.68

29,744.18

21,893.45

765.00

16,612.72

360.00

1,620.00

3,670,00

35.00

23,290,75

862.75

33,333.34

71,965.20

7,847.46

90.00

5.00

31,572.66

11,281,71

13,438.47

33,455.00

7,902.78

25.00

576.80

5,766.03

20,779.74

741.60

500.00

167.27

585.00

35,225.34

68,530.00

306.65

13,374.95

11,393.59

1,890.00

2,012.54

32,765.02

45.00

1,030.00

225.00

1,943.46

1,550.15

22,253.23

15,122.11

34,359.74

342.50

5,543.68

4,254.20

225.00

TRAVEL
262.41
422.77 1,233.50
772,75 346,80
46.00
776.25 5,349.25
1,023.25 336.80
2,243.66
131.50
1,813,50 3,007.25
607.05

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
LAKLY,DANIEL STEVEN LEDBETTER,KATRINA E .LEDDY,CONNIE V LESTEER,MAXINE LOEBL,JULIE HOPE LONG,ANN LONG, KELLY LOWRING,ABBIE N LUKE,JOHN W JR MARABLE,AMY MARTIN,ROSE MARY MARVEL,PHILIP HOWARD MASSEY,MARY ANNETIE MATHIS,JILL MCCARTNEY,JOHN MCCORMACK,JOS CONNELL MCCRARY,NATASHA WALKER MCINTYRE,SHANNAN MCLEROY,JANICE B MCREED,TYRONE MELANCON,MELANIE MERCER,BRENDA B MERRITI,KENNETH B MILLER,LUCKY MILLER,RALPH E MINER,JULIE KAY MONK,BOBBIE HEATON MOON,GARY MOORE,DENNIS MORRISON,DIANNE RUFF MORRISON,MICHELE JANE MOSS,WILLIE R III MULFORD,ROBERT NACKERUD,NOLA M NAYLOR,WARREN NEAL,ROSEA NEALY,ALLISON UERTZ NEALY,EVERETI EMORY B NELSON,TARA NORRIS,RICHARD EUGENE PARKER,CHRISTOPHER S PARKMAN,DEBORAH L PASS,ELlZABETH D PATAT,PAULA D PERRY,DANIEL PORTER,GWENDOLYN POWELLA,EILEEN DOLORES PRUETT,SUSAN TRACI QUINN,KRISTIINGRAM RABBIT,DARRYL RABON,KASAY RAVOTII,NICHOLAS RATHER,DARRICK DION RATLlFF,JENIFER IRENE RAWSON,BRENDA C REINKING,MARK RICHIE,JULIUS REGINALD RIDDLEBERGER,DEBORAH W RIVERS,DENISE ROBERTSON,STANTON WAYNE ROGERS,L1SA ROPER,ANDREA SAPP,JULIE VESPER

TITLE CATEGORY
Instructional Supervisor Teacher Of Visually Impaired Psycho-Educational Teacher Psycho-Educational Para-Profes Teacher Of Hearing Impaired Psycho-Educational School Psycho-Educational Teacher Occupational Therapist (OT) Maintenance Personnel Substitute Occupational Therapist (OT) Vocational Director (RESA) Psycho-Educational Teacher Substitute Psycho-Educational Teacher Psycho-Educational Teacher Interpreter Substitute Technology Specialist Psycho-Educational Para-Profes Support Services Secretary Support Services Secretary Psycho-Educational Para-Profes Substitute Enterprise Technician Physical Therapist (PT)
Teacher Of Visually Impaired
Substitute Board Member School Nurse Psycho-Educational Teacher Psycho-Educational Para-Prafes Psycho-Educational Teacher Interpreter Enterprise Technician Substitute Psycho-Educational Teacher Psycho-Educational Para-Profes Teacher Of Hearing Impaired Enterprise Technician Psycho-Education Teacher Of Visually Impaired Teacher Of Hearing Impaired Support Services Secretary Enterprise Technician Psycho-Educational Para-Profes PsychO-Education Physical Therapist (PT) Psycho-Educational School Psyc Board Member Special Education Para-Profes Enterprise Technician Substitute Psycho-Educational Teacher LibrarianlMedia Specialist Enterprise Technician Psycho-Educational Para-Profes Instructional Supervisor Substitute Enterprise Technician Substitute Instructional Supervisor Audiologist
-7-

SALARIES

$

49,578.50 $

5,164.16

40,504.66

410.20

35,142.02

25,116.37

28,739.11

46,671.50

11,649.60

225.00

51,903.78

63,162.80

44,360.08

135.00

23,943.54

31,332.84

13,708.63

25.00

75,065.20

5,720.85

6,840.00

27,061.17

4,532.50

250.00

32,213.42

34,589.87

24,740.12

2,545.00

45.00

46,077.14

32,363.16

16,496.66

27,810.36

23,381.19

329.60

584.53

32,401.72

13,782.90

24,888.76

33,049.73

11,845.43

5,051.90

47,202.84

20,779.74

700.40

14,016.94

644.35

23,793.75

11,178.81

15.00

11,022.54

594.83

90.00

4,427.50

32,194.69

1,049.32

17,627.01

46,703.31

45.00

767.00

225.00

59,721.20

50,134.18

TRAVEL 865.92 41.25
1,750.50 349.25 130.45 405.25
1,374.50 3,751.68
317.92 309.80 4,130.77
61.50
1,084.75 1,768.66 1,804.73
112.42
20.00 2,743.25
2,561.75 116.75
2,072.50 53.25
219.32
2,439.21 2,373.50

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2000

EXHIBIT"E"

NAME
SAUNDERS,ROBERT SAUSSER,SHANNON SCHILDWACHTER,ALlCIA M SCHOFIELD,WILLIAM SEAGRAVES,PAT SHUBERT,TERRESA HUBACEK SILCOX,TERRY L SIMMONS,KIMBERLY ANISE SIMPSON,LAMAR REID SKILLEN,DAVID SMITH,JACQUELINE E STANCIL,BRENDA H STERN,SUSAN JANE STEWART,JAMAAL STOKES,PATRICIA STOKES,SHIRLEY ANN R STONE,MARY A STUDDARD,DIANE STUDDARD,JERRY TAYLOR,CAROLYN SABRINA TAYLOR,JUANITA TEASLEY,CHANDLER K TEASLEY,CHARLES K THAXTON,ALLIE D THAXTON,FRANCES THEURI,JANET THOMAS,TIMOTHY THURMOND,LAURIE NELLE TONEY,CONNIE TROTIER,SUSAN H TURNER,MICHAEL THOMAS JR UNDERWOOD,MARIE VINSON,ANN FRANCES WALlNOW,CLAIRE E WALDEN,MARY WALKER,AMY DRENNAN WALLACE,DEBRA CHRISTIAN WEHUNT,THELMA RUNETIE WELLER,DIANA LOUISE WELLS,BONNIE WHITE,LARRY WICKES,SUSAN NUNN WILDMAN,MIRIAM WILKINSON ,SHARRON AKINS WILSON,JENNIFER WIMBERLY,ROBERT WISE,SUSIE RABUN WOODARD,SUSAN ERVIN YSELONIA,KIMBERLEE ANN

TITLE CATEGORY
Board Member Substitute Teacher Of Hearing Impaired Board Member Board Member Psycho-Educational Teacher Audiologist Psycho-Education Enterprise Tech Coordinator Psycho-Educational Teacher Psycho-Educational School Special Education Program Spec Occupational Therapist (OT) Enterprise Technician Board Member Psycho-Educational Para-Profes Occupational Therapist (OT) Support Services Secretary Board Member Psycho-Educational Para-Profes Substitute Substitute Substitute Physical Therapist (PT) Psycho-Educational Para-Profes Enterprise Technician Enterprise Tech Coordinator Psycho-Educational Teacher Physical Therapist (PT) Director Of Ga. Leaming Resou Enterprise Technician Teacher Of Hearing Impaired Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Education Psycho-Education Finance & Business Service Man Substitute Director Of Student Services Substitute Board Member Psycho-Education Psycho-Educational Teacher Special Education Para-Profes Information Services Clerk Board Member PSYChO-Education Orientation/Mobility Specialist Psycho-Educational Social Work

Accruals June 30, 1999 June 30, 2000

SALARIES

$

55.00

670.00

32,765.02

35.00

500.00

6,504.68

25,928.04 $

566.37

25,000.00

4,852.00

18,462.18

55,250.84

56,652.16

744.18

55.00

16,235.57

11,119.48

800.00

500.00

15,046.22

100.00

6,278.35

6,117.70

29,594.40

3,789.42

206.00

26,260.00

4,427.50

33,333.34

67,466.40

1,547.58

25,095.14

47,272.66

43,657.50

880.85

1,972.92

29,090.39

225.00

61,215.27

4,569.65

50.00

869.28

29,983.21

13,989.82

12,569.97

350.00

1,456.46

36,880.66

33,498.71

$ 4,166,315.58 $

TRAVEL
1,641.25 2,610.20 2,217.86 1,927.50
90.00 132.75
758.00
2,472.25 959.85 748.00 323.00 341.50 914.99
1,358.46 472.75
101,303.25

-224,789.92 237,737.51

$ 4,179,263.17 $ 101,303.25

-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, 2000

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8584-98-01 FS-8584-99-01

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXES ASSESTSIPROPERTY MANAGEMENT Failureto Maintain General Fixed Assets Account Group Finding Control Number: FS-8584-99-01

Due to current staffing limitations and budgetary considerations prohibiting the hiring of additional administrative staff, the Board has decided not to pursue the recording ofgeneral 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, 2000
FINANCIAL STATEMENT FINDINGS AND QUESTIQNED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8584-00-01
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 ofthe 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 ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment 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.