STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS

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MANAGEMENT REPORT NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001
Russell W. Hinton State Auditor

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

LETTER OF TRANSMITIAL
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
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL

Page
1 2 3 4 5

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 27,2001

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board ofEducation
and Director and Members of the Northeast Georgia Regional Educational Service Agency Board of Control

Ladies and Gentlemen:

As part ofour 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, 2001, 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, 2001. The particular information provided is enumerated in the Table of Contents.

This report is intended solely for the information and use ofmanagement 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.

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Respectfully submitted,



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Ru sell W. Hinton 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, 2001

EXHIBIT "A"

REVENUES

GENERAL FUND

BUDGET

ACTUAL

State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES

$ 946,858.05 $ 956,940.38

19,175.84

100,000.00

3,548,959.53 3,275,370.53

$ 4,514,993.42 $ 4,332,310.91

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)

$ 1,189,450.66 $ 1,188,531.26

1,033,965.69 1,008,639.04

1,033,241.35 1,263,637.35

243,582.43

189,386.35

104,346.36 170,150.51

106,329.74 173,166.25

15,999.60 748,859.13

17,268.70 298,227.37
10,482.63

$ 4,514,993.42 $ 4,280,271.00

$

0.00 $ 52,039.91

Other Sources Other Uses

$

1,332.59

Total Other Financing Sources (Uses)

$ _-J.J1,~33~2~.5:.=..9

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

0.00 $ 53,372.50

FUND BALANCE JULY 1, 2000

693,625.97

419,604.28

Adjustments

1,539.63

FUND BALANCE JUNE 30, 2001

$ 695,165.60 $ 472,976.78

SUMMARY OF FUND BALANCE
Reserved Inventories
Unreserved Undesignated

$ 73,463.79
399,512.99

$ 472,976.78 -1-

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,017,598.00 $ 2,043,698.00

375,952.19

385,760.09

157,169.38

$ 2,393,550.19 $ 2,586,627.47

$ 1,270,185.00 $ 1,343,398.44

458,242.00 353,470.19
47,984.00 42,709.00 95,726.00
9,140.00 116,094.00

452,125.58 391,012.11
28,931.92 47,774.07 105,068.82
9,110.88 150,628.25
450.21 56,794.60

$ 2,393,550.19 $ 2,585,294.88

$

0.00 $ _----'1~,3::::3:::2~.5~9

$ -1,332.59 $ -1,332.59

$

0.00 $

0.00

78,574.19

0.00

-58,365.17

$ 20,209.02 $ =~-:;:O,;,:;:.O;;:.O

$ _ _~o~.o~o $ ==.....;;:O~.O:;;:.O

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXH IBIT "B"

AGENCY/FUNDING

GENERAL FUND

SPECIAL REVENUE
FUND

GRANTS Education, Georgia Department of Vocational Education Apprenticeship Program Basic Grants to States Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed

$ 80,000.00 30,000.00
$ 85,198.00 84,492.38 712,712.00
1,932,400.00

CONTRACTS Education, Georgia Department of Provide Manuals for the Georgia Leadership Evaluation Instrument Program and the Georgia Teacher Evaluation Program Commission, Georgia Professional Standards Title II Middle Grades Mathematics and Science

49,561.00

26,100.00

OTHER Workshop Fees

175.00

$ 956,940.38 $ 2,043,698.00

- 2-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE
YEAR ENDED JUNE 30, 2001

EXHIBIT "C"

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
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Education Agencies

GENERAL FUND

SPECIAL REVENUE
FUND

$

5,053.32

29,000.00

148,503.00 203,203.77

$ 100,000.00
$ 100pOO.00 $ 385,760.09

- 3-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001

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

$ 35,451.00
25,684.97
$
105,329.67 -80,475.50 554,616.52 -330,079.59

62,940.38

2,538,168.42 336,740.89 89,934.15

94,229.00

$ 3,275,370.53 $ 157,169.38

-4-

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
AARON,LYDIA E ADAMS,V SHANNON AKRIDGE,BARNEY R ALLEN,BESS ROWAND ALLEN,JUDITH C ALMOND,QUANDRA ALETHIA ARNETT,KATHY ANN ARNOLD,SHELDON D BACON,KRISTY BARKER,KARIN JO BASTIAN,BARBARA B BATCHELOR,ALANA P BATES,JACQUELINE SUE BEASLEY,SAMMY T JR BEASLEY,GEORGIA BLAIR BINNS,STEVEN C BOLDEN,CARL S BOSTIAN,ILONA INGRID BOWLlNG,PRISCILLA BRADFORD,MARY A BRAY,CINDY G BREMUS,BARBARA LOUISE BROOKS,DELLA J BROWN,AMANDA M BROWN,DAVID V BUCHANAN,KAREN W BULLOCK,PAULA A BUTLER,CHRISTOPHER M BUTLER,KATHERINE L BUTTS,SHANNON M BYERS,ANDERSON S BYRD,STEPHANIE REGINA CALLAWAY,RODDERICK T CARD,BRANDON J CARMICHAEL,SHIRLEY A CARTER,DENA MARIE CARTER,RICHARD A CARVELL,PAMELA CHAUVOT,ELlZABETH B CHENEY,DANIEL J CIRAVAL,KENNETH COOK,SUSAN H COWNE,KEITH A COX,TORES VALLAY CRAWFORD,REGAN HIGHTOWER CROOKE,ALYSA DAWN CROWDER,WILLIAM C DAVIS,CAROLE S DAVIS,DEREK ANGUS DAVIS,THOMAS L DEEHR,CYNTHIA ANN DESHMUKH,HARSHADA P DICK,JUDITH S

TITLE CATEGORY
Interpreter Member, Board of Education RESA Director Director of Psycho-Ed Prog Occupational Therapist (OT) Psych-Ed ParaprofTeacher Aide Member, Board of Education Substitute Teacher Substitute Teacher Occupational Therapist (OT) Interpreter Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Instructional Supervisor Enterprise Technician Psych-Ed ParaprofTeacher Aide Interpreter Finance/Business Personnel Occupational Therapist (OT) Interpreter Interpreter Finance/Business Personnel Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Member, Board of Education Enterprise Technician Physical Therapist (PT) Psych-Ed ParaprofTeacher Aide Member, Board of Education Psycho-Ed Social Worker Psych-Ed ParaprofTeacher Aide Enterprise Technician Interpreter Vocational Director (RESA) Psych-Ed ParaprofTeacher Aide Interpreter Physical Therapist (PT) Psych-Ed ParaprofTeacher Aide Psycho-Ed School Psychologist Support Serv Secretary/Clerk Enterprise Technician Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Teacher of Visually Impaired Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Educational Teacher Teacher of Hearing Impaired St
-5-

SALARIES

TRAVEL

$

15,975.55

55.00

93,290.91 $

83,557.20

46,736.43

13,124.00

35.00

6,791.35

625.00

34,629.57

14,863.98

2,017.80

501.80

16,095.78

70,262.80

581.95

14,955.13

2,597.60

5,464.68

50,007.95

26,385.28

3,424.30

15,298.76

23,919.80

1,911.60

33,351.00

25.00

574.23

63,579.46

4,720.00

35.00

37,605.50

13,660.11

749.33

23,388.71

53,160.80

8,747.56

16,986.50

2,965.34

3,243.68

60,104.34

21,769.85

15.00

16,183.44

29,613.00

34,647.84

26,859.28

1,061.91

34,018.54

13,313.22

295.00

9,724.49

46,921.00

2,333.90 3,756.14 1,442.85
395.36
3,032.06
4.48 2,394.28
832.40 1,860.37 1,414.18 4,693.46
1,599.92 35.68
2,626.26 149.80
2,601.68

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
DICKSON,CINDY DOWLlNG,EDWARD S JR DREW,DANIELLE R DUDLEY,MARK W DUNCAN,HEATHER D DUNCAN,wILLlAM D DUNN,NATHANIEL S EATON,JOANNA WOOD EATON,JOSHUA A EDWARDS,BONITA RENAY EDWARDS,DEVECKIO M EDWARDS,KENNETH E ELDER,EARNEST ELDER,MARY ANN ELLlOTT,REBECCA GADDIS ELROD,BARBARA OWENS ELROD,JENNIFER ANN ERVIN,STEPHEN R ESTES,WALTER BUFORD JR EVANS,JENNIE MAE FELGATE,KATIE L FINCH,ZALIKA R FISKE,PATRICIA MARIE FLOYD,MARIAN DELORES FORTSON,JOHN SAM II FORTSON,RICHARD FOX,JEFFREY T FRANTZ,JOANNE WHITTEMORE FRANTZ,PEGGY PAYNE FREEMAN,JASON LANIER FRIERSON,CURT LEE GAYER,HARVEY L GEER,LEO L GEER,TINA MARIE GITHENS,JENNIFER M GLASS,GUERDIE M GOUGE,SALLY R GREEN,JILL MARIE GREER,FRED WARREN III GRIDER,ANGELA L GRIFFIN,EARL EDWARD GRIFFITH,P FRANK GRIMES,DEBORAH ESTEPP GRIMES,VICKIE T GROOMS,NATALIE H
GUSTAFSON,ELAINE 0
HALL,ALEXANDER ABRAHAM HAMILTON,JONATHAN T HARDEGREE,DEBORAH KAY HARPER,HARLAN HARPER,LARRY O'NEAL HARRIS,BETH ANN HARRIS,GERALDINE G

TITLE CATEGORY
Substitute Teacher Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Substitute Teacher Enterprise Technician Enterprise Technician Substitute Teacher Teacher of Visually Impaired Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Enterprise Technician Occupational Therapist (OT) Psych-Ed ParaprolTeacher Aide Support Serv Secretary/Clerk Psycho-Educational Teacher General Admin Secretary/Clerk Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Enterprise Technician Physical Therapist (PT) Instructional Supervisor Psych-Ed ParaprolTeacher Aide Enterprise Technician Psycho-Ed School Psychologist Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Member, Board of Education Enterprise Clerk Psycho-Ed School Sec/Clerk Occupational Therapist (OT) Instructional Supervisor Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Audiologist Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Teacher of Visually Impaired Psych-Ed ParaprolTeacher Aide
-6-

SALARIES

TRAVEL

$

2,950.00

807.16

540.00

2,096.50

829.15

34,633.10

55.00

38,530.28 $

643.75

6,372.55

581.95

40,428.88

1,637.41

9,289.50

7,155.50

29,138.72

55.00

4,687.89

1,452.00

8,664.98

23,640.00

465.95

25,705.86

50.00

2,122.67

15,274.50

41.20

18,693.34

24,999.92

1,923.60

833.01

37,501.30

100.00

31,165.94

28,697.04

5,273.42

16,918.60

1,350.88

275.00

9,818.49

3,530.00

35.00

25,952.50

18,405.38

40,779.64

73,957.20

24,374.60

726.15

32,752.55

11,998.15

12,393.91

42,916.84

9,341.60

2,397.92 4,044.92
356.44
487.06
1,524.88 515.18
1,129.40 428.68 77.56
49.56 1,120.70 3,346.38 1,600.28 3,034.22

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
HARRIS,LISA T HENDRICKS,SABRINA T HODGE,CYNTHIA V HOLCOMB,DANA M HOLLOWAY,LEWIS HOOPER,JOHN HOWARD,JAMES T HOWARD,KATRENA C HUFF,SWADE T HULL,SHANGALEZA T JACKSON,EDIE G JACKSON,KIMBERLY RICE JOHNSON,JASON C JONES,JOHNNY JR JONES,TARA V KELLEHER,MILLIE SUE KELLEHER,ROBERT M KENT,SUSAN D KILGO,SARAH JANE LAKLY,DANIEL STEVEN LEDDY,CONNIE V LESTER,MAXINE LOEBL,JULIE HOPE LONG,ANN LONG,KELLY LOWRING,ABBIE N LUKE,JOHN W JR LUMPKIN,LECO SHERMAR MARTIN,ROSE MARY MARVEL,PHILIP HOWARD MASSEY,MARY ANNETIE MCCANNON,ALLEN LAMAR MCCARTNEY,JOHN G MCCLOUD,SEAN D MCCORMACK,JOS CONNELL MCCRARY,NATASHA WALKER MCLEROY,JANICE B MCMINN,JAMES WILBURN MCREED,TYRONE DEUNDRA MELANCON,MELANIE CLAIRE MERCER,BRENDA B MERRITI,KENNETH B MILLER,KATHY B MILLER,PAMELA MARIE MILLER,RALPH E MINER,JULIE KAY MOORE,DENNIS HOWARD MORRISON,DIANNE RUFF MORRISON,MICHELE JANE MOSS,WILLIE R III MULFORD,ROBERT J NACKERUD,NOLA M NEAL,ROSE A

TITLE CATEGORY
Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Support Serv Secretary/Clerk Member, Board of Education Member, Board of Education Psycho-Ed Social Worker Instructional Supervisor Psycho-Educational Teacher Interpreter Teacher of Hearing Impaired St Psycho-Educational Teacher Psych-Ed Paraprorreacher Aide Enterprise Technician Psych-Ed Paraprorreacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Instructional Supervisor Psycho-Educational Teacher Psych-Ed Paraprorreacher Aide Teacher of Hearing Impaired St Psycho-Ed School Sec/Clerk Psycho-Educational Teacher Occupational Therapist (OT) Maintenance Personnel Substitute Teacher Occupational Therapist (OT) Vocational Director (RESA) Psycho-Educational Teacher Enterprise Technician Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Interpreter Technology Specialist Substitute Teacher Psych-Ed Paraprorreacher Aide Secretary Support Serv Secretary/Clerk Substitute Teacher Instructional Supervisor Psycho-Educational Teacher Enterprise Technician Physical Therapist (PT) Member, Board of Education School Nurse Psycho-Educational Teacher Psych-Ed Paraprorreacher Aide Psycho-Educational Teacher Interpreter Psych-Ed Paraprorreacher Aide
-7-

SALARIES

TRAVEL

$ 10,507.16
10,529.80 13,607.10
21,238.88 $
20.00 30.00 37,572.16 71,757.20 21,069.75 2,270.66 34,919.32 1,137.13 1,500.00 22,746.88 15,643.12 32,831.66 38,435.34 1,070.00 1,438.43 4,148.66 41,924.18 286.74 37,355.50 25,671.36 29,856.13 48,128.70 13,096.82 1,750.00 52,857.58 65,262.80 46,579.34 15.00 5,213.10 1,234.99 5,254.50 14,250.23 77,057.20 55.00 2,112.49 684.00 26,861.99 9,418.16 60,000.80 24,442.38 33,203.50 35,527.26 5.00 46,160.94 35,097.08 2,750.94 35,992.15 25,266.58 733.97

174.13 2,123.97 3,392.35
11.20
3.36 1,099.74
2,430.68 381.92 313.37
1,549.80 2,614.99
4,270.64
2,360.07 1,593.20 1,306.46
161.64 13.16

NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
NEALY,ALLISON UERTZ NEALY,EVERETT EMORY B NELSON,TARA L NORRIS,RICHARD EUGENE PARKER,CHRISTOPHER S PASS,ELlZABETH D PATAT,PAULA D PATTON,CORY N PAYNE,ALlSON J PERRY,DANIEL LEE JR PERRY,JESSICA R PHILLlPS,REGINA PORTER,GWENDOLYN PRUETT,SUSAN TRACI RABON,KASAY M RAVOTTI,NICHOLS MICHAEL RAWSON,BRENDA C REINKING,MARK L RHODES,MALIKA M RICHIE,JULIUS REGINALD RIDDLEBERGER,DEBORAH W ROBINSON,KENNETH M II ROBINSON,CHARLES EDWARD ROWE,ELLEN W SALVATIERRA,MIRTA L SANDERS,DOROTHY J SANTORA,HEATHER A SAPP,JULIE VESPER SAUNDERS,ROBERT R SAUSSER,SHANNON MARIE SCHILDWACHTER,ALlCIA M SCHOFIELD,wILLlAM SCOTT SILCOX,TERRY L SIMPSON,LAMAR REID SMITH,JACQUELINE E STANCIL,BRENDA H STANCIL,GARRETT W STARK,HEATHER M STEPHENS,MCALLISTER L STERN,SUSAN JANE STEWART,JAMAAL JAMES STOKES,PATRICIA W STOKES,SHIRLEY ANN R SWAN,STEPHANIE ANN TAHA,NABIL THIAB TAYLOR,CAROLYN SABRINA THAXTON,ALLIE D THAXTON,FRANCES B THEURI,JANET M THOMAS,TIMOTHY J TONEY,CONNIE W TROTOCHAUD,JEANIE M TROTTER,SUSAN H

TITLE CATEGORY
Psycho-Educational Teacher Psycho-Educational Teacher Teacher of Visually Impaired Enterprise Technician Psych-Ed ParaprolTeacher Aide Teacher of Hearing Impaired St Support Serv Secretary/Clerk Enterprise Technician Teacher of Hearing Impaired St Enterprise Technician Enterprise Technician Finance/Business Personnel Psych-Ed ParaprolTeacher Aide Physical Therapist (PT) Special Ed Parapro/Aide Enterprise Technician Librarian/Media Specialist Enterprise Technician Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Instructional Supervisor Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Audiologist Member, Board of Education Psycho-Educational Teacher Teacher of Hearing Impaired St Member, Board of Education Audiologist Enterprise Tech Coordinator Psycho-Ed School Sec/Clerk Teacher of Visually Impaired Enterprise Technician Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Occupational Therapist (OT) Enterprise Technician Member, Board of Education Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Enterprise Technician Psych-Ed ParaprolTeacher Aide Physical Therapist (PT) Psych-Ed ParaprolTeacher Aide Enterprise Technician Enterprise Tech Coordinator Physical Therapist (PT) Instructional Supervisor Director of GLRS
-8-

SALARIES

TRAVEL

$

5,561.84

25,513.04

35,049.42 $

33,987.38

2,500.51

50,948.82

17,049.44

625.73

26,821.66

1,588.78

708.13

24,903.37

14,448.62

19,780.05

13,024.84

656.63

19,424.92

956.62

9,562.54

18,157.77

51,601.60

100.00

655.00

55.00

1,100.00

9,950.75

660.00

53,123.90

45.00

20,887.29

34,919.32

35.00

26,940.12

25,552.80

3,094.46

66,506.46

772.51

628.30

7,410.76

57,745.72

1,587.49

55.00

17,098.30

587.39

746.75

15,510.34

31,488.58

841.10

1,378.27

41,200.64

40,779.64

46,875.00

59,103.62

3,857.14 2,084.93
130.32
310.18 361.14 1,340.92
2,917.11 1,328.60 2,714.39 2,688.28 3,079.17
1,112.72 365.50
928.25
2,597.84 2,506.06 1,351.55



NORTHEAST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
TURNER,MICHAEL THOMAS JR UNDERWOOD,MARIE T VINSON,ANN FRANCES
WAITE,ERICA M
WALDEN,MARY SUSAN WALlNOW,CLAIRE E WALKER,AMY DRENNAN WALLACE,DEBRA CHRISTIAN WELLER,DIANA LOUISE WELLS,BONNIE WESTBROOK,DIANE HAYNES WHITE,LARRY BRUCE WILDMAN,MIRIAM B WILKINSON,SHARRON AKINS WILLlAMS,BOBBY L WILLOUGHBY,MARCELL DENIS WILSON,JENNIFER D WISE,SUSIE RABUN WOODARD,SUSAN ERVIN
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Enterprise Technician Speech-Language Pathologist Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Paraprorreacher Aide Finance/Business Service Mgr Director of Student Services Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Member, Board of Education Psycho-Educational Teacher Special Ed Parapro/Aide Substitute Teacher Psych-Ed Paraprorreacher Aide Information Services Clerk Psych-Ed Paraprorreacher Aide Orient/Mobility Specialist

SALARIES

TRAVEL

$

896.11

30,432.39 $

52,525.26

625.00

33,596.25

45,505.47

1,022.98

30,600.96

63,046.65

12,801.03

537.64

40.00

39,513.74

14,421.26

50.00

537.64

22,516.00

1,740.21

40,530.00

617.40 538.92
14.00 54.88 620.50 158.10
393.90 396.13

$ 4,310,816.38 $ 105,554.61

-237,737.51 242,089.38

$ 4,315,168.25 $ 105,554.61

-9-

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, 2001

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-85 84-99-0 1 FS-85 84-00-01

Corrective Action Implemented Corrective Action Implemented