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AUDIT REPORT NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY
ROME, GEORGIA YEAR ENDED JUNE 30, 1996
------------- - - -

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

EXIDBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

16

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

18

SCHEDULES

1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

20

2 CASH AND CASH EQUIVALENTS

21

3 INVESTMENTS

22

4 ACCOUNTS RECEIVABLE

23

SCHEDULE OF REVENUE

5

STATE

24

6

OTHER

25

SCHEDULE OF EXPENDITURES BY OBJECT

7

GOVERNMENTAL FUND TYPES

26

8

LOTTERY PROGRAMS

27

9 SCHEDULE OF COMPENSAnON AND TRAVEL OF BOARD MEMBERS

28

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS -
SECTION II SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL
SECTION ill COMPLIANCE
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
SECTION IV INTERNAL CONTROL REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SECTION V FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS

SECTION I FINANCIAL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members ofthe General Assembly Members of the State Board of Education
and Director and Members ofthe Northwest Georgia Regional Educational Service Agency Board of Control
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
Ladies and Gentlemen:
We have audited the general purpose financial statements (Exhibits A through D) of the Northwest Georgia Regional Educational Service Agency, as of and for the year ended June 30, 1996, as listed in the table of contents. These financial statements are the responsibility of the Agency's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office of Management and Budget Circular A-128, "Audits of State and Local Governments". Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in the notes to the general purpose financial statements, the Agency's financial statements have been prepared using a certain accounting practice and policy which, in our opinion, varies in some respects from generally accepted accounting principles. This variance is described as follows:

96ARL-33

* The general purpose financial statements of the Agency did not contain a General Fixed Assets
Account Group to account for equipment owned by the Agency which should be included to conform to generally accepted accounting principles.
The aggregate effects on the general purpose financial statements of this variance or omission have not been determined, but are believed to be material.
In our opinion, except for the effects on the general purpose financial statements of the matter referred to in the preceding paragraph, the general purpose financial statements present fairly, in all material respects, the fmancial position of the Northwest Georgia Regional Educational Service Agency as of June 30, 1996, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued a report dated July 3, 1997, on our consideration of the Agency's internal control structure and a report dated July 3, 1997, on its compliance with laws and regulations.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements ofthe Northwest Georgia Regional Educational Service Agency taken as a whole. The combining statements (Exhibits Band F), the financial schedules (Schedules 1 through 9 which includes the Schedule of Federal Financial Assistance) and the Schedule of Salaries and Travel, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole.
A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:jy 96ARL-33

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - 1-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30,1996

EXHIBIT "A"

ASSETS Cash and Cash Equivalents Investments Accounts Receivable Inventories for Resale
Total Assets

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTALS (Memorandum Only) JUNE 30, 1996 JUNE 30,1995

$

137,791.00 $

223,266.11 $

361,057.11 $

233,791.37

103,747.19

103,747.19

111,134.79

43,643.43

60,240.01

103,883.44

117,293.53

6,213.61

6,213.61

25,920.54

$

285,181.62 $

289,719.73 $

574,901.35 $

488,140.23

LIABILITIES AND FUND EQUITY
LIABILITIES
Accounts Payable Salaries Payable Expired Grant Balance Payable
Total Liabilities
FUND EQUITY
Fund Balances Reserved For Continuation of Federal Programs For Inventories for Resale
Unreserved Deficit Undesignated
Total Fund Equity

$

61,852,27 $

61,852.27 $

77,304.40

224,279.13

224,279.13

212,691.12

1,158.50

$ 286,131.40 $ 286,131.40 $ 291,154.02

$ $
$ 285,181.62 $ 285.181.62 $

6,213.61 $ 6,213.61 $ -2,625.28
3,588.33 $

$ 6,213.61
6,213.61 $
-2,625.28 285,181.62
288,769.95 $

1,629.28 25,920.54
27,549.82
-20,460.88 189,897.27
196,986.21

Total Liabilities and Fund Equity

$ 285,181.62 $ 289,719.73 $ 574,901,35 $ 488,140.23

The notes to the general purpose financial statements are an integral part of this statement.
-2-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30,1996

EXHIBIT "B"

FUND BALANCE JUNE 30

$ 285,181,62 $

3,588,33 $

288,769,95 $===19;;,;6:::,9=8=6=.2~1

The notes to the general purpose financial statements are an integral part of this statement. - 3-

THIS PAGE LEFT BLAHK

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30.1996

EXHIBIT"C"

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 Business Administration Maintenance and Operation of Plant Other Support Services
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. 1995
Adjustments

GENERAL FUND

BUDGET

ACTUAL

$ 994,809.00 $
6,585.73 214,087.00

970,490.82 379,484.78

$ 1,215,481.73 $ 1,349,975.60

$

7,805.00

799,693.53 $ 894,190.47

137,901.00 76,083.00 94,700.00 75,000.00

138,830.90 78,307.63 83,022.98 59,096.51

$ 1,191,182.53 $ 1,253,448.49

$ 24,299.20 $

96,527.11

$

-1,242.76

$

-1,242.76

$ 24,299.20 $
168,887.72 -180.33

95,284.35 189,897.27

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,975,584.00 $ 2,063,389.00

583,486.00

.580,522.02

-1,871.33

$ 2,559,070.00 $ 2,642,039.69

$ 1,474,611.00 $ 1,492,312.27

197,358.00 405,612.28
1,841.00 405,866.00
2,500.00 72,911.00

195,888.27 492,136.68
798.38 397,516.29
2,500.00 65,631.17

$ 2,560,699.28 $ 2,646,783.06

$

-1,629.28 $

-4,743.37

$

1,242.76

$

1,242.76

$

-1,629.28 $

-3,500.61

9,392.33

7,088.94

-2,303.39

FUND BALANCE JUNE 30. 1996

$ 193,006.59 $ 285,181.62

$

5,459.66 $

3,588.33

The notes to the general purpose financial statements are an integral part of this statement. - 5-

NORlHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXIllBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30, 1996
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Northwest Georgia Regional Educational Service Agency (Agency) was established pursuant to the Official Code ofGeorgia Annotated Sections 20-2-270 through 20-2-274 for the purposes ofproviding shared services designed to improve the effectiveness of educational programs and services of local school systems and for providing instructional programs directly to selected public school students in the state.
Each regional educational service agency is governed by a board. The number ofmembers and terms ofoffice are prescribed by the State Board of Education; provided, however, that at least one-third of the membership of each Board shall be individuals who hold no other public office, who are not employees of any local unit of administration, and who are not employees ofthe Georgia Department of Education.
With the exception ofthe departure from generally accepted accounting principles disclosed in these notes, the fmancial statements of the Agency have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all of the fund types and account groups of the Agency. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the Agency's accounting policies are described below.
REPORTING ENTITY
In evaluating how to define the governmental unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity". Based upon the application of the above criteria, the Northwest Georgia Regional Educational Service Agency is determined to be a jointly governed organization.
The members of the Board are elected by an annual caucus of an equal number of members of local boards of education from the respective member local school systems. Each Board appoints and contracts with a director who is the executive officer of the regional educational service agency. The director is responsible for the administration of the programs and services approved by the Board.
Member boards of education in the Northwest Georgia Regional Educational Service Agency are as follows: Bartow County, City of Bremen, City of Calhoun, City of Cartersville, Catoosa County, Chattooga County, City of Chickamauga, Dade County, Floyd County, Gordon County, Haralson County, Polk County, City of Rome, City of Trion and Walker County.
FUND ACCOUNTING
The Agency uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities.
.,. 6-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30, 1996
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A fund is a separate accounting entity with a self-balancing set of accounts.
General Fixed Assets are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Agency. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types.
The general purpose financial statements account for all State, Federal and Other funds under control of the Agency, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows:
GOVERNMENTAL FUND TYPES - are used to account for all or most of a regional educational service agency's general activities. Governmental Fund Types include:
GENERAL FUND - the fund used to account for all financial resources of the Agency except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a regional educational service agency.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These funds are primarily received from the Georgia Department of Education and from the Federal government to accomplish specific objectives and are required to be accounted for separately.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities ofthe current period. Those revenues considered susceptible to accrual are intergovernmental grants, sales and services and investment income.
-7-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXlllBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30, 1996
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures are generally recognized when the related fund liability is incurred.
BUDGET
The Northwest Georgia Regional Educational Service Agency's budget is a complete fmancial plan for the Agency's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition regarding overexpenditure of the budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Agency at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Agency's administration prepares a tentative budget for the Board's approval. After approval of this tentative budget by the Board, such budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regular meeting ofthe Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final budget. This final budget is then submitted, in accordance with provisions ofthe Quality Basic Education Act, OCGA Section 20-2-167, to the Georgia Department of Education. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Agency to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
INVESTMENTS
COMPOSITION OF INVESTMENTS Investments made by the Agency are stated at cost. The Official Code of Georgia Annotated Section 36-83-4 authorizes the Agency to invest its funds. In selecting among avenues of investment or among institutional bids for deposits, the highest rate of return shall be the objective, given equivalent conditions of safety and liquidity. Funds may be invested in the following:
(l) Obligations issued by the State of Georgia or by other states,
(2) Obligations issued by the United States government,
(3) Obligations fully insured or guaranteed by the United States government or a United States government agency,
-8-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXlllBIT "0" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30,1996
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (4) Obligations of any corporation of the United States government, (5) Prime banker's acceptances,
(6) The Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services,
(7) Repurchase agreements, and
(8) Obligations of other political subdivisions of the State of Georgia. RECEIVABLES Receivables consist of grant reimbursements due from State or other grantors for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables. INVENTORIES GOODS FOR RESALE Inventories are reported on the Combined Balance Sheet at cost (first-in, first-out). The Agency uses the purchases method to account for inventories whereby purchases for resale are recorded at the time of purchase. The inventory reported on the balance sheet is equally offset by a reservation of fund balance which indicates that it does not constitute "available spendable resources" even though it is a component of net current assets.
INTERFUND TRANSACTIONS The Agency has the following types of interfund transactions: Reimbursements of expenditures initially made from a fund that are properly applicable to another fund, are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed. Operating transfers are recorded for all interfund transactions other than reimbursements.
- 9-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXIDBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30.1996

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

MEMORANDUM ONLY - TOTAL COLUMNS

Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.

DEFICIT FUND BALANCE

The fund reporting a deficit fund balance position at June 30, 1996, which is not readily apparent on the general purpose financial statements is as follows:

Fund Type/Fund Name

Deficit Balance

Special Revenue Fund Cooperative Purchasing Fund

$==-~2o,g,6~25~.2~8

Note 2: DEPOSITS AND INVESTMENTS

COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of the securities pledged shall be equal to not less than 110 percent of the public funds being secured after the deduction of the amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.

Acceptable security for deposits consists of anyone of or any combination of the following:

(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,

(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,

(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,

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NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30,1996

Note 2: DEPOSITS AND INVESTMENTS

(5) Bonds of any public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation ofthe United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Centnil Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZAnON OF DEPOSITS At June 30, 1996, the bank balances were $610,647.97. The amounts of the total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Agency or by the Agency's agent in the Agency's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Agency's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Agency's name.)

The Agency's deposits are classified by risk category at June 30, 1996, as follows:

Risk Category

Bank Balance

1

$ 100,000.00

2

474,024.00

3

36,623.97

Total

$ 610,647.97

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NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXIDBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30,1996
Note 2: DEPOSITS AND INVESTMENTS
CATEGORIZATION OF INVESTMENTS At June 30, 1996, the carrying amount of the Agency's total investments was $103,747.19 and consisted entirely of funds in the Local Government Investment Pool administered by the State of Georgia, Office of Treasury and Fiscal Services which are not required to be categorized since the Agency did not own any specific identifiable securities in the pool. The investment policy of the State of Georgia, Office of Treasury and Fiscal Services for the Local Government Investment Pool does not provide for investment in derivatives or similar investments.
Note 3: RISKMANAGEMENT
The Agency is exposed to various risks ofloss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees; natural disaster and unemployment compensation.
The Agency has obtained commercial insurance for risk of loss associated with torts, assets, job related illness or injuries to employees and natural disaster. The Agency has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Agency's insurance coverage in any of the past three years.
The Agency has elected to self-insure for all losses related to errors and omissions which includes, among other risks, risks for sexual harassment and discrimination. The Agency has not experienced any losses related to this risk in the past three years.
The Agency is self-insured with regard to unemployment compensation claims. A premium is charged when needed by the General Fund to each user fund on the basis of the percentage of that fund's payroll to total payroll in order to cover estimated claims budgeted by management based on known claims and prior experience. The Agency accounts for claims with expenditure and liability being reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated. The Agency has not experienced any unemployment compensation claims during the last two years.
Note 4: OPERATING LEASES
The Northwest Georgia Regional Educational Service Agency has entered into various leases as lessee for office equipment. These leases are considered for accounting purposes to be operating leases. Lease expenditures for the year ended June 30, 1996, amounted to $14,328.00. Future minimum lease payments for these leases are as follows:
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NORTHWEST GEORGIA REGIONAL EDUCADONAL SERVICE AGENCY EXIllBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30, 1996

Note 4: OPERATING LEASES

Year Ending

Amount

1997 1998 1999 2000

$ 14,328.00 13,521.00 11,100.00 8,325.00

Total

$ 47,274.00

Note 5: ON-BEHALF PAYMENTS

The Agency has recognized revenues and expenditures in the amount of $64,357.20 for health insurance paid on the Agency's behalf by the following State Agency.

Georgia Department of Education Paid to the State Merit System of Personnel Administration For Health Insurance ofNon-Certified Personnel In the amount of $64,357.20

Note 6: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Agency believes that such disallowances, if any, will be immaterial to its overall financial position.

Note 7: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by Agency's are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer public employee retirement system (PERS).

TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. A member is eligible for service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service

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NORTIlWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXlllBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE 30, 1996
Note 7: RETIREMENT PLANS
multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the member's death.
Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is greater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of 10 years of service) and compensation up to the time of disability or death.
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting of employer contributions occurs, but the member's contributions are refunded with interest.
The Agency's payroll for employees covered by TRS for the year ended June 30, 1996, was $2,364,725.69; total payroll was $2,400,994.03.
TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Agency who are covered by TRS are required by State statute to contribute 5% of their gross earnings to TRS. The Agency makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. For fiscal year 1996 that rate for employer contributions was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%.
Total contributions made during fiscal year 1996 amounted to $397,510.95, of which $279,274.44 was made by the Agency and $118,236.51 was made by employees. These contributions represented 11.81 % (Agency) and 5% (employees) of covered payroll.
TRS FUNDING STATUS AND PROGRESS The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No.5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a PERS. The standardized measurement is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future years as a result of employee services performed to date, and is adjusted for the effects of projected salary increases. A standardized measure of the pension benefit obligation was adopted by the GASB to enable readers of PERS financial statements to assess that PERS funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers.
- 14-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS JUNE3 0, 1996

Note 7: RETIREMENT PLANS

Total unfunded pension benefit obligation ofTRS as of June 30, 1995, was as follows:

Total pension benefit obligation

$17,442,607,000.00

Net assets available for benefits, at cost

15,857,066,000.00

Unfunded pension benefit obligation

$ 1.585,541.000.00

The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1995. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers.

Total contributions from all employers to TRS for fiscal year ended June 30, 1996 were $607,275,000.00. The Agency's contribution for the year ended June 30, 1996 of $279,274.44 was actuarially determined and represented .0459% of total contributions made by all participating employers.

Ten year historical trend information is presented in the 1996 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due.

Note 8: SURETY BONDS

Dr. William E. Carson, Director through June 30, 1996, was bonded in the amount of$10,000.00 with the United States Fidelity and Guaranty Company, Baltimore, Maryland, their Bond No. 02-0030-47306-95-2.

The Director, Dr. Jane Huntley, effective July 1, 1996, is bonded in the amount of$lO,OOO.OO with the United States Fidelity and Guaranty Company, Baltimore, Maryland, their Bond No. 02-0030-47306-95-2, on which premium is paid through July 1, 1998.

- 15 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30,1996

ASSETS Cash and Cash Equivalents Accounts Receivable Inventories for Resale
Total Assets
LIABILITIES AND FUND EQUITY LIABILITIES
Cash Overdraft Accounts Payable Salaries Payable Expired Grant Balance Payable
Total Liabilities FUND EQUITY
Fund Balances Reserved For Continuation of Federal Programs For Inventories for Resale
Unreserved Deficit Undesignated Total Fund Equity
Total Liabilities and Fund Equity

COOPERATIVE PURCHASING
FUND

GEORGIA LEARNING RESOURCES
SYSTEM

SEVERELY EMOTIONALLY
DISTURBED

$

0.00 $

286,131.40

$

50,407,24

6,213.61

$

56,620.85 $

0.00 $ ===28=6=,1=3=1.=4=0

$

53,032.52

$

53,032.52

$

61,852.27

224,279.13

$

286,131.40

$

6,213.61

$

6,213.61

-2,625.28 0.00 $

$

3,588.33 $

$

56,620.85 $

0.00 $ 0.00 $

0.00 0.00

0.00 $

286,131.40

See notes to the general purpose financial statements. - 16-

EXHIBIT IIE"

LOTTERY PROGRAMS

SAFE AND DRUG-FREE SCHOOLS

TEACHER TRAINING AIDS
HEALTH EDUCATION

TOTALS JUNE 30,1996 JUNE 30, 1995

$

0.00

$ 286,131.40 $ 274,584.69

$

8,620.33

$

1,212.44

60,240.01

100,098.97

6,213.61

25,920.54

$

8,620.33 $

0.00 $

1,212.44 $ 352,585.02 $ 400,604.20

$

8,620.33

$

8,620.33

$

1,212.44 $

62,865.29 $ 112,883.44

61,852.27

66,782.20

224,279.13

212,691.12

1,158.50

$

1,212.44 $ 348,996.69 $ 393,515.26

$

0.00 $

$

0.00 $

$

8,620.33 $

0.00 $ 0.00 $

$ $
0.00 0.00 $

$ 6,213.61
6,213.61 $
-2,625.28 0.00
3,588.33 $

1,629.28 25,920.54
27,549.82
-20,460.88 0.00
7,088.94

0.00 $

1,212.44 $ 352,585.02 $ 400,604.20

- 17 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND
YEAR ENDED JUNE 30,1996

COOPERATIVE PURCHASING
FUND

GEORGIA LEARNING RESOURCES
SYSTEM

SEVERELY EMOTIONALLY
DISTURBED

REVENUES

State Funds Federal Funds Other Funds

$

69,134,00 $ 1,906,450,00

152,797.00

284,666.00

$

-1,871.33

Total Revenues

$

-1,871.33 $ 221,931,00 $ 2,191,116.00

EXPENDITURES

Current

Instruction

$

Support Services

Pupil Services

Improvement of Instructional Services

Educational Media Services

General Administration

Business Administration

Maintenance and Operation of Plant

0.00 $

$
111,528.74
102,931.54 2,500.00 6,600.00

1,460,679.43
195,888.27 282,968.13 192,549.00
59,031.17

Total Expenditures

$

0.00 $ 223,560.28 $ 2,191,116.00

Excess of Revenues over (under) Expenditures

$

-1,871.33 $

-1,629.28 $

0.00

OTHER FINANCING SOURCES

Operating Transfers In

Excess of Revenues and Other Financing Sources

over (under) Expenditures

$

-1,871,33 $

-1,629,28 $

0.00

FUND BALANCE JULY 1

5,459.66

1,629.28

0.00

FUND BALANCE JUNE 30

$

3,588.33 $

0.00 $ =====0,0=0

See notes to the general purpose financial statements.
- 18-

EXHIBIT"F"

LOTTERY PROGRAMS

SAFE AND DRUG-FREE SCHOOLS

TEACHER TRAINING AIDS
HEALTH EDUCATION

TOTALS YEAR ENDED JUNE 30,1996 JUNE 30,1995

$

87,805.00

$

136,690.43 $

$

87,805.00 $

136,690.43 $

$ 6,368.59
6,368.59 $

2,063,389.00 $ 580,522.02 -1,871.33

1,864,220.04 703,349.94 -565.81

2,642,039.69 $ 2,567,004.17

$

7,805.00 $

23,827.84

80,246.80

10,028.46 $ 798.38
102,035.75

$

88,051.80 $

136,690.43 $

$

-246.80 $

0.00 $

246.80

$

0.00 $

0.00

0.00 $ 0.00

$

0.00 $

0.00 $

$ 7,364.55
7,364.55 $ -995.96 $

1,492,312.27 $ 1,433,123.44

195,888.27 492,136.68
798.38 397,516.29
2,500.00 65,631.17

184,544.24 437,122.59
1,908.00 443,873.65
2,500.00 65,826.69

2,646,783.06 $ 2,568,898.61

-4,743.37 $

-1,894.44

995.96
0.00 $ 0.00

1,242.76
-3,500.61 $ 7,088.94

-1,894.44 8,983.38

0.00 $

3,588.33 $ ===7=,0;",;8",;,8,;,;.9==4

-19-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE YEAR ENDED JUNE 30, 1996

SCHEDULE "1"

FUNDING AGENCY PROGRAM/GRANT
Education, U. S. Department of Through Georgia Department of Education Individuals with Disabilities Education Act Part B - Special Education Georgia Leaming Resources System 1996 Grant Severely Emotionally Disturbed 1996 Grant Part D - Special Education Personnel Development and Parent Training 1995 Regular 1996 Grant Safe and Drug-Free Schools 1996 Grant
Total U. S. Department of Education
Health and Human Services, U. S. Department of Through Georgia Department of Education Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of HIV and Other Important Health Problems 1995 Contract 1996 Contract
Total U. S. Department of Health and Human Services

CFDA NUMBER

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

.. 84.027 $ .. 84.027

129,821.00 $ 284,666.00

84.029 84.029
84.186
$

18,576.00 4,400.00
136,690.43
574,153.43 $

129,821.00 284,666.00
20,205.28 4,400.00 136,690.43 575,782.71

93.938 $ 93.938
$

3,460.73 $ 2,907.86
6,368.59 $

4,456.69 (1) 2,907.86
7,364.55

Total Federal Financial Assistance

$ 580,522.02 $====58=3..,.1..4...7...;;;;2=6

The Major Program is identified by an asterisk (..) in front of the CFDA number.

(1) Expenditures for this program include State and/or Other Funds. Expenditures are not maintained by fund source.

See notes to the general purpose financial statements.

- 20 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY CASH AND CASH EQUIVALENTS JUNE 30.1996

SCHEDULE "2"

NONINTEREST BEARING ACCOUNT
Regions Bank, Rome, Georgia

$ 361,057.11

See notes to the general purpose financial statements. - 21 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY INVESTMENTS JUNE 30,1996

SCHEDULE "3"

INVESTMENT POOL
State of Georgia, Office of Treasury and Fiscal Services Local Government Investment Pool (5,361%)

$ =====10=3=,7==4=7==,1:::::9

See notes to the general purpose financial statements. - 22 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY ACCOUNTS RECEIVABLE JUNE 30,1996

SCHEDULE "4"

Education, Georgia Department of Lottery Program Education Technology Centers Contracts Federal Funds Cooperative Agreements to Support Comprehensive School Health Programs to Prevent the Spread of HIV and Other Important Health Problems State Funds Planning and Conducting Technology Training Sessions for Local School Systems
Sales and Services Cooperative Purchasing Various Boards of Education and Individual Schools
Various Sources Reimbursement for Workshop Expenditures

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$

8,620,33 $

8,620,33

$

40,576,43

3,067,00

1,212,44 50,407,24

1,212,44 40,576,43
50,407.24 3,067.00

$ ======4=3,:.=64,;:3:.,4:=3 $ =====6..,0,=24=0,;:,0==1 $ = =...1=0..,3,=8.8.3....4..4=

See notes to the general purpose financial statements,

- 23 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1996

SCHEDULE "5"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Regional Educational Service Agencies Georgia Learning Resources System Health Insurance Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Lottery Programs Education Technology Centers Instructional Technology
CONTRACTS Education, Georgia Department of Planning and Conducting Technology Training Sessions for Local School Systems Administrative Services, Georgia Department of GSAMS Network
OTHER Education, Georgia Department of Reimbursement for Workshop Expenditures

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

$

673,290.00

$

64,357.20

85,714.00

$ 69,134.00 1,906,450.00
80,000.00 7,805.00

136,826.93 10,000.00
302.69

TOTAL
673,290.00 69,134.00 64,357.20
1,906,450.00
85,714.00 80,000.00
7,805.00
136,826.93 10,000.00
302.69

$

970,490.82 $

2,063,389.00 $ ==3=,=03=3=,8:.=7.9..=.8=:.2

See notes to the general purpose financial statements.

- 24 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30,1996

SCHEDULE "6"

Indirect Cost Special Revenue Fund
Interest Earned Membership Contributions
City Boards of Education Bremen Calhoun Cartersville Chickamauga Rome Trion
County Boards of Education Bartow Catoosa Chattooga Dade Floyd Gordon Haralson Polk Walker
Sales and Services Cooperative Purchasing Less: Purchases for Resale
Other

GOVERNMENTAL FUND TYPES

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

$

22,272.37

5,949.55

$

22,272.37

5,949.55

3,150.00 5,257.50 7,317.50 3,185.00 11,355.00 5,937.50
22,952.50 20,422.50
7,200.00 5,682.50 23,627.50 12,285.00 7,615.00 16,650.00 21,595.00
$
177,030.36

265,499.97 -267,371.30

3,150.00 5,257.50 7,317.50 3,185.00 11,355.00 5,937.50
22,952.50 20,422.50
7,200.00 5,682.50 23,627.50 12,285.00 7,615.00 16,650.00 21,595.00
265,499.97 -267,371.30 177,030.36

$ 379,484.78 $

-1 ,871.33 $ ==,;,37=7,,;.,6=1=3=.4==5

See notes to the general purpose financial statements. - 25 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT GOVERNMENTAL FUND TYPES
YEAR ENDED JUNE 30, 1996

SCHEDULE "7"

GENERAL FUND

SPECIAL REVENUE
FUND

EXPENDITURES

Operating Costs

Salaries

$

Employee Benefits

Travel of Employees

Professional and Technical Services

Compensation and Travel of Board Members

Water, Sewer and Cleaning Services

Repair and Maintenance Services

Rents

Property Services

Communications

Other Purchased Services

Supplies

Energy

Books, Textbooks and Periodicals

Dues and Fees

Federal Indirect Costs

Other Expenditures

606,054,87 $ 224,278.14
29,132,95 51,379.45 .
3,595.00
15,389,90 22,499.98 4,273.00 29,762.50 117,785.72 120,258,26
10,452,14
100,00

1,794,939.16 $ 476,143,95 45,207.62 40,420.65
399,85 12,635,55 6,272.37
32,485.14 22,701.83 77,695.58 11,354,27
4,199.94 9,221.00 22,272,37 2,612.83

Nonoperating Costs Equipment

18,486.58

88,220.95

TOTAL
2,400,994,03 700,422,09 74,340.57 91,800.10 3,595,00 399,85 28,025.45 28,772.35 4,273,00 62,247,64 140,487,55 197,953.84 11,354,27 4,199,94 19,673.14 22,272.37 2,712,83
106,707.53

Total Expenditures

$ 1,253,448.49 $ 2,646,783.06 $ 3,900,231.55

See notes to the general purpose financial statements.
- 26 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT LOTTERY PROGRAMS YEAR ENDED JUNE 30.1996

SCHEDULE "8"

EXPENDITURES Operating Costs Supplies Nonoperating Costs Equipment
Total Expenditures

EDUCATION TECHNOLOGY
CENTERS

INSTRUCTIONAL TECHNOLOGY

TOTAL

$

4,997.83 $

75,248.97

$

80,246.80 $

3,727.67 $ 4,077.33

8,725.50 79,326.30

7,805.00 $ ==~8~8',;;;,;05;,;1~.8;,;;,,0

See notes to the general purpose financial statements. - 27 -

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS
YEAR ENDED JUNE 30,1996

SCHEDULE "9"

BOARD MEMBER ADDRESS
Mr, Phil Robbins, Chairman (*) Gordon County Board of Education P, 0, Box 127 Calhoun, Georgia 30701
Dr. Truman Atkins (*) Walker County Board of Education 201 South Duke Street LaFayette, Georgia 30728
Dr, Larry Atwell (*) City of Rome Board of Education 508 East Second Street Rome, Georgia 30161
Dr. Harold Barnett (*) City of Cartersville Board of Education 310 Old Mill Road Cartersville, Georgia 30120
Mrs. Pam Bennett (*)
766 Liberty Road, S, W.
Calhoun, Georgia 30701
Mr. W. H. Boling, Sr, (*) 88 Ridgeview Drive Silver Creek, Georgia 30173
Mr. Jimmy Carter (*) Polk County Board of Education P. O. Box 128 Cedartown, Georgia 30125
Mr. Paul Chambers (*) City of Chickamauga Board of Education 402 Cove Road Chickamauga, Georgia 30707
Dr. Jackie Collins (*) Floyd County Board of Education 600 Riverside Parkway, N. E. Rome, Georgia 30161
Mrs. Nora Dent (*) 58 Timberlake Cove, N. E. Cartersville, Georgia 30120
Mrs. Dot Frasier-Hall (*) Route 4, Box 265 Crossville, Alabama 35962
Mr, Larry Harmon (*) City of Calhoun Board of Education 700 West Line Street Calhoun, Georgia 30701
Ms. Audrey Herod (*) 806 Orchard Terrace Rossville, Georgia 30741

COMPENSATION

TRAVEL

$

400.00

- 28 -

450.00 $ 600,00

149,00 314,00

400.00

108.00

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION AND TRAVEL OF BOARD MEMBERS
YEAR ENDED JUNE 30,1996

SCHEDULE "9"

See notes to the general purpose financial statements.

- 29 -

SECTION II SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30,1996

SALARIES GENERAL FUND Support Services Improvement of Instructional Services General Administration Business Administration
Total General Fund SPECIAL REVENUE FUND .
Total Salaries

TOTAL PER FINANCIAL STATEMENTS (ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS JUNE 30,1995 JUNE 30,1996

TOTAL PER SCHEDULE (CASH BASIS)

$

472,015,38 $

83,993,40

50,046,09

0,00 $

0,00 $

472,015,38 83,993.40 50,046,09

$

606,054,87 $

0,00 $

0,00 $

606,054,87

1,794,939,16

212,691,12

-224,279,13

1,783,351,15

$

2,400,994,03 $ 212,691,12 $ -224,279.13 $ 2,389,406,02

GENERAL FUND Support Services Improvement of Instructional Services General Administration Business Administration
Total General Fund
SPECIAL REVENUE FUND
Total Travel

$

22,801,09 $

5,164,05

1,167,81

$

29,132,95 $

45,207,62

$

74.340,57 $

0,00 $ 0,00 $ 0.00 $

0,00 $ 0,00 $

22,801,09 5,164,05 1,167,81
29,132,95
45,207,62

0,00 $-==7,;,,4;,,;;,34;;,,;;;,0';,;;,5,;,,7

NAME
ALLEN, ROSE MARY ALLGOOD, MARTHA J ARNETT,TRACY L ARNT,TRACY AUSTIN, KAREN BAKER,MAXINE BARRINGER,WANDA BARRINGER,WANDA BELL,ANDREA BENTLEY,CYNTHIA Y BENTON,STACY S BENTON, STACY S BLACK, SAMANTHA L BOWEN,KERRY W BOWEN, KERRY W BRADDY,MONA S BRADLEY ,SHERYL LYNN BRASS,VELDA BRASS,VELDA BROOKS,ADRIENNE BUFFINGTON, CHARLOTTE BUTLER,GREGORY N CAIN, STEVEN CAMERON,ANNIE L CAMP,GWENDOLYN J CAMP,VALARI M CAMP,VALARI M CANNON, SHIRLEY E CARRI,S JANE CARSON, WI LLIAM E CARSON,WILLIAM E CASEY,DEBORAH J CASEY,JOAN CASH, OLLIE CHAMBERS,PAMELA A CHILDERS, TAMMY S CHILDERS,TAMMY S CLARK, AMBER KIM CLINE, BARBARA COBB,GAIL B COBB,GAIL B COLLINS, ANGELIA R COLLINS, DONNA M COLLINS, DONNA M COOK,KATHY COOPER,JENNIFER A COOPER,OTIS PAYNE COTHRAN,DELOIS H COVINGTON, ELIZABETH I COVINGTON,THOMAS R COX,CHRISTY CRABTREE ,CHARLES CRAWFORD,JEFFREY A CROSS,CAROL CZENTNAR,MARY K CZENTNAR,MARY K DALE,ELIZABETH A DANIEL,OAVID K DENNIS,GARNALD DOKEY,SARAH DURHAM, WANDA ERVIN,J LARRY II FANSHAW,DARLENE FARMER, LINDA G FLETCHER,DORIS FLOW,PATTI J

NORTHWEST GEORGIA R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

TITLE CATEGORY

SUPP SRVS - IMPROV INSTR & ED MED

$

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PRDGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

DIRECTOR

GENERAL ADMINISTRATION

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & EO MED SRVS

SUPPORT SERVICES - BUSINESS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SUPPORT SERVICES - BUSINESS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPPORT SERVICES - INSTRUCTIONAL STAFF

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SALARIES AMOUNT
11,625.03 15,394.60 $
1,721.16 3,854.00
518.40 50.00
15,899.32 2,794.50 7,502.62 50.00
21 , 189.51 23,402.59
3,138.29
52,299.69 7,640.00 18,446.60
42,583.31
60.00 170.60 25,798.62 4,494.34 8,379.96 12,254.00 1,066.70 3,164.88
30.00 24,218.10 70,493.40
33,540.62 9,142.74 175.00 70.00
10,958.60 17,600.04 10,561.80
24,000.00 19,133.46 57,728.69 2,802.00
180.00 20,227.92 60,500.04
175.00 16,264.04 9,971.62 37,630.26
1,084.80 28,601.60
810.35
45,513.66 149.28 40.00
9,047.50 40.00 70.00 35.00 55.00
27,578.30 35.00
770.00

TRAVEL EXPENSE
120.50
579.35 32.00
802.00 1,641.00
179.25 343.00 1,721.75 127.00 1,860.90 615.80
27.50 32.00
67.50 4,264.57
21.00 30.00
4.36 132.38 826.41
8.75 3.00 881 . 17 126.00 3,330.29
282.75 2,500.50
200.00 272.50
64.00 63.00 3,447.46
129.50
498.25

)0

NORTHWEST GEORGIA R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED vUNE 30, 1996

NAME
FORSYTH. DEBRA M FOUTS,MARY K FOUTS.MARY K FREEMAN, DIANA M GARRISON,vAMES W GILCHRIST,LOIS GILHOOLEY,DIANA GOLDEN,L KRISTINA GOTHARD, vULI E GRANT,CASSANDRA S GRANT,CASSANDRA S GREEN. SHERRY A GREEN,SHERRY A GRIMES.vUDY A GRINSTEAD,CONNIE V GUILLEBEAU,SUSAN DEA HANSARD,MARY HARDINGER,BOBBY W HARNER.LOIS HARPER,MARY NELL HARRIS,ANGELA L HARVEY,CHRIS S HESTER. AMELIA V HIBBETS,DONNA B HICKENBDTTOM,VALARIE HICKS,DENNIS R HIMES,CANDICE A HIXON.CAROLYN M HOLDER.MARY KIMBERLY HOLLOWAY,DALE HOLT,STEVE V HURLEY.DONNA C INGRAM,CAREY N INGRAM,KRISTIE vENNINGS,SHELIA L vOHNSON,KENNETH D vOHNSTON,CHARLSIE M vOHNSTON,CHARLSIE M vONES,DEVEREAUX M KITCHENS ,HOPE KRESAK,KAREN E LASHLEY,BEVERLY L LEMONS, SANDRA LESTER,VICKI LINLEY,vACQUELYN R LITTLEFIELD,MELISSA S LOYD,PAULA MADDEN,BARBARA V MARTIN,CHRISTINA MARTIN, FRANK MARTIN, vEFF MCBRYDE,CATHY A MCELROY,MARY KAY MCGEE,ANNETTE V MCKINNEY,LLEWLEE MCLAUGHLIN,DAVID F MEDLOCK,DAVID 0 MITCHELL,ARALYNNE MOBLEY,VIRGINIA DAWN MOLOCK ,ANTHONY MONEY,vACK MONROE ,REBECCA MOON,KATHLEEN MOORE,BARBARA V MOORE,BETTY G MOORE, CYNTHIA D MORGAN,BARBARA ANN

TITLE CATEGORY

SEVERELY EMOTIONALLY DISTURBED PR

$

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & EO MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

GENERAL ADMINISTRATION

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SALARIES AMOUNT
210.00
$
12,242.00 52,406.22
3,750.66 3,466.50
35.00 825.12
35.00 10.400.00
1,998.84
39,969.10 22,326.52
40.00 9.394.28 7,887.50
154.88 639.25 22,896.60 27,834.46 42.000.00 23,429.50 52.892.76
40.00 36,078.42
3,266.62 28,544.80 10,791.59
180.00 12,399.80
50.00 35,445.62
35.00 60.00 9,394.28 21,500.04
22,285.80 80.00
4,549.82 47,877.46
175.00 250.00 21,928.94 4,717.82 180.00 28,422.12
40.00 25.00 1,696.82 1,754.32 375.00 38,683.91 80.00 3,650.32 29,613.92 45.00 25,798.62 14,024.45 18,892.90 24,185.93 9,120.10 14,645.46 12,424.66 870.00 11,203.60

2
TRAVEL EXPENSE
504.09 1,585.41 4,005.33
870.00 712.50 1,843.50
21.00
618.15 32.00
1,435.85 260.50
1,728.50
61.25 307.00 245.75
200.00
863.36 88.65 91.75
3,928.64
200.00
80.11
118.37
57.25 22.00 175.95 1,225.93 161.25 297.40 1,740.75 13.50

JOED

NORTHWEST GEORGIA R.E.S.A.
SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1996

NAME
MORGAN, BILLY W MORGAN,KELLIE L MURRAY,MARLON B MURRAY,MICHAEL NELSON, JOHN H ODOM, ALLI SON L OGLES,S MICHELLE OLIVER,BILLIE LEE ORTWEIN, HILMA PADGETT, SHARON PATTON, MARTHA
PAULY,ELIZABETH R PAYNE,SANDY PENSON, BARBARA PERRY,CANDACE PERRY,SARA E PIERCE, LINDA G POWELL,R SELENA POWELL,R SELENA PRITCHETT,ALICIA C PROCTOR, DANA M . PRUITT, BARBARA
PULLEN,JOE T PULLEN, JOE T QUINTON,MARLENE J QUINTON,MARLENE J QUINTON,MARLENE J QUINTON,MARLENE J RACKLEY,FRANCES B RAY,MECHELLE RITCH, SHARON 0 ROBINSON, ALLENE ROWELL, TIM SALMON,CAROLE E SAMPLES,DYANNE SHERFIELD,SANDRA E SHERFIELD, SANDRA E SHULTZ, THOMAS M SIMMONS, ROBIN R SIMONS,DANA SLADE,VIOLA M SMART,CATHERINE P SMITH, DAVID A SMITH,JANICE M SMITH, SANDRA S SORRELLS,KATHIE D SORRELLS, KATHIE D STEVENSON, CATHERINE L STEWART,DEBORAH STIEFEL,NANCY A STOKER, JAN TERRELL, PEGGY THACKSTON, ROBIN L THOMAS,LUESE THOMASON,MARTHA J THOMASON,MARTHA J TUCKER,BRENT LAMAR TUCKER, REBECCA S VANZANDT, KENNETH VANZANDT, RUTHE VINSON, KATHY Z WALKER, LINDA ELLYN WALKER, LINDA ELLYN WALLIN, BARBARA WALLIN, REBECCA WARREN,PAMELA ANN L WEBB,BARRY

TITLE CATEGORY

SEVERELY EMOTIONALLY DISTURBED PR

$

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPRDV INSTR & ED MED SRVS

GENERAL ADMINISTRATION

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

GEORGIA LEARNING RESOURCES SYSTEM FUND

FEDERAL PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

GENERAL ADMINISTRATION

GEORGIA LEARNING RESOURCES SYSTEM FUND

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SUPPORT SERVICES - BUSINESS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SUPP SRVS - IMPROV INSTR & ED MED SRVS

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SALARIES AMOUNT
5,466.82 19,420.80
1,250.00 8,750.00
120.00 23,602.82
7,197.10 $ 2,482.82
275.00 70.00
54,840.00 120.00
12,254.00 30.00 30.00
3,062.50 273.00
10,500.00 13,500.00 3,960.34 9,676.48 3,654.30 39,270.00 15,279.96
20,499.96 320.00 80.00
10,481.78 810.00 100.00 656.25 40.00
2,365.01 41,357.50
17.50 9,269.68 2,590.32
360.00 20,499.96 45,500.04
9,461.28 23,509.34
15,087.49 13,532.68
40.00 19,420.80 2,870.95 41,985.96
40.00 35.00
16,800.04 18,446.60 11,538.50
1,350.00 615.00
9,987.24 24,546.06
2,489.29 42.65
240.00 13,226.00
40.00

3
TRAVEL EXPENSE
194.50
3,767.20
66.50 761.58
2,566.40 2,602.08
704.00 49.25
266.00
23.20
182.75 1,393.75
118.00
82.00 2,865.75 2,492.75
489.75 98.75 154.26
200.00 211.50 2,195.75
76.50 325.25 342.50 107.00
40.50
90.75

EO

NAME
WEMMER, JOY M WEMMER,JOY M WHITE ,MARCIA WILLIAMS,ANGELIA D WILLIAMS,BRENDA A WILLIAMS, CATHY WILLIAMS,DAVID LEE WILLIAMS ,TAMMY G WRIGHT,DARLENE WYATT,ELLEN C WYATT,ELLEN C WYLI E, TERESA JO YARBROUGH,MICHELLE

NORTHWEST GEORGIA R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1996

TITLE CATEGORY

SALARIES AMOUNT

SEVERELY EMOTIONALLY DISTURBED PR

$

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIONALLY DISTURBED PROGRAM

FEDERAL PROGRAMS

SEVERELY EMOTIONALLY DISTURBED PROGRAM

SEVERELY EMOTIDNALLY DISTURBED PROGRAM

18,274.98 $ 12,183.32
147.00 8,999.33 10,890.60
40.00 3,715.03 9,678.50
40.00
40,011.61 17,106.96
30.00

TOTALS

$ 2,389,406.02 $

4
TRAVEL EXPENSE
726.92 1,151.75
98.00 112.75
23.00 399.50 629.25
74,340.57

:OEO

SECTION ill COMPLIANCE

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.
Compliance with laws, regulations, contracts, and grants applicable to Northwest Georgia Regional Educational Service Agency is the responsibility of the Agency's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the Agency's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards.

96CRL-10

This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,

CLV:jy 96CRL-IO

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control

SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have applied procedures to test the Northwest Georgia Regional Educational Service Agency's compliance with the following requirements applicable to each of its Federal financial assistance programs, which are listed in the Schedule of Federal Financial Assistance, for the year ended June 30, 1996:

(1) Political Activity

(5) Allowable Costs/Cost Principles

(2) Civil Rights

(6) Audit Follow-Up/Resolution

(3) Cash Management

(7) Administrative Requirements

(4) Federal Financial Reports

Our procedures were limited to the applicable procedures described in the Office of Management and Budget's "Compliance Supplement for Single Audits of State and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective

96CRL-40

of which is the expression of an opinion on the Northwest Georgia Regional Educational Service Agency's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph ofthis report. With respect to items not tested, nothing came to our attention that caused us to believe that Northwest Georgia Regional Educational Service Agency had not complied, in all material respects, with those requirements.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.

CLV:jy 96CRL-40

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control

SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have also audited the Northwest Georgia Regional Educational Service Agency's compliance with the requirements governing:

(1) Types of Services Allowed or Unallowed

(4) Applicable Special Tests and Provisions

(2) Matching, Level of Effort, and/or Earmarking
(3) Reporting

(5) Other Requirement Claims for Advances and Reimbursements

These requirements are applicable to the major Federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance, for the year ended June 30,1996. The management of the Northwest Georgia Regional Educational Service Agency is responsible for the Agency's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit.

96CRL-80

We conducted our audit ofcompliance in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General ofthe United States; and Office of Management and Budget (OMB) Circular A-128, "Audits of State and Local Governments". Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the Agency's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the Northwest Georgia Regional Educational Service Agency complied, in all material respects, with the requirements as disclosed in the second paragraph that are applicable to its major Federal financial assistance program for the year ended June 30, 1996.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,

CLV:jy 96CRL-80

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control

SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REOUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

Ladies and Gentlemen:

We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

In connection with our audit of the fiscal year 1996 general purpose financial statements of the Northwest Georgia Regional Educational Service Agency and with our consideration of the Agency's control structure used to administer Federal financial assistance programs, as required by Office of Management and Budget (OMB) Circular A-128, "Audits of State and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1996. As required by OMB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing:

(1) Types of Services Allowed or Unallowed

(2) Eligibility

Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Agency's compliance with these requirements. Accordingly, we do not express such an opinion.

96CRL-120

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Northwest Georgia Regional Educational Service Agency had not complied, in all material respects, with those requirements.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
t7~~
Claude L. Vickers State Auditor
CLV:jy 96CRL-120

SECTION IV INTERNAL CONTROL

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
We conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.
The management of the Northwest Georgia Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation ofthe structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.
96ICL-3

In planning and performing our audit of the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency for the year ended June 30, 1996, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion.
We noted a certain matter involving the internal control structure and its operation that we consider to be a reportable condition under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report fmancial data consistent with the assertions of management in the general purpose financial statements.
As described in the Schedule of Findings and Improper or Questioned Costs, a reportable condition was noted in the following control category:
General Fixed Assets
A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that the reportable condition disclosed above is also considered to be a material weakness.
This condition was considered in determining the nature, timing, and extent ofthe procedures to be performed in our audit of the Northwest Georgia Regional Educational Service Agency's financial statements and this report does not affect our report thereon dated July 3, 1997.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.

CLV:jy 96ICL-3

Claude L. Vickers State Auditor

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
July 3, 1997

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Ladies and Gentlemen:
We have audited the general purpose financial statements of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 1996, and have issued our report thereon dated July 3, 1997. This report was qualified for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We have also audited the Northwest Georgia Regional Educational Service Agency's compliance with requirements applicable to major Federal financial assistance programs and have issued our opinion thereon dated July 3, 1997.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office of Management and Budget (OMB) Circular A-128, "Audits of State and Local Governments". Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement and about whether the Northwest Georgia Regional Educational Service Agency complied with laws and regulations, noncompliance with which would be material to a major Federal financial assistance program.
In planning and performing our audit for the year ended June 30, 1996, we considered the Agency's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on the Agency's general purpose financial statements and on its compliance with requirements applicable to major Federal financial assistance programs and to report on the internal control structure in accordance with OMB Circular A-128. This report addresses our consideration of internal control structure policies and
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procedures relevant to compliance with requirements applicable to Federal fmancial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated July 3, 1997.

The management of the Northwest Georgia Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose fmancial statements in accordance with generally accepted accounting principles, and that Federal fmancial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies apd procedures may deteriorate.

For the purposes of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories:

GENERAL REQUIREMENTS

SPECIFIC REQUIREMENTS

(1) Political Activity (2) Civil Rights (3) Cash Management

(1) Types of Services Allowed or Unallowed
(2) Matching, Level of Effort, and/or Earmarking

(4) Federal Financial Reports

(3) Reporting

(5) Allowable Costs/Cost Principles (6) Audit Follow-UplResolution (7) Administrative Requirements

(4) Applicable Special Tests and
Provisions
(5) Other Requirement Claims for Advances and Reimbursements

For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk.

During the year ended June 30, 1996, the Northwest Georgia Regional Educational Service Agency expended 71 % of its total Federal financial assistance under a major Federal financial assistance program.

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We performed tests of controls, as required by OMB Circular A-12S, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements as described above that are applicable to the Agency's major Federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion.
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might constitute material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a reportable condition in which the design or operation of one or more ofthe internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal fmancial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:jy 96ICL-5

SECTION V FINDINGS AND IMPROPER OR QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR OUESTIONED COSTS YEAR ENDED JUNE 30, 1996
PRIOR YEAR
AUDIT FOLLOW-UP/RESOLUTION Improper Lease Agreement Financial Statements Finding Resolved Audit Control Number 8504-95-01
The audit report for the year ended June 30, 1995, noted that the Northwest Georgia Regional Educational Service Agency had entered into a lease agreement which did not contain the required calendar year end termination/renewal clause as required by Official Code of Georgia Annotated Section 20-2-506. During the year under review, the Agency obtained an amendment to the lease agreement which included the required termination/renewal provisions.
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 8504-93-01
The audit report for the year ended June 30, 1995, noted that the management of the Northwest Georgia Regional Educational Service Agency had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. In the year under review, the Agency did not establish a General Fixed Assets 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 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.
Note: The Northwest Georgia Regional Educational Service Agency was provided an opportunity to include pertinent comments from the Agency's management concerning these audit findings, conclusions and recommendations. The Agency has elected not to provide comments for inclusion in this report.