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

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULEOFSTATEREVENUE

2

C SCHEDULE OF FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

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

SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF 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
December 14, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2000, we have performed certain audit procedures at the Northwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Northwest 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 Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 2000. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe Northwest Georgia Regional Educational Service Agency and members of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:jb

Ru sell W. Hinton State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30, 2000

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 872,375,00 $ 936,649,90

268,031,00

514,424,96

Total Revenues

$ 1,140,406,00 $ 1,451.074,86

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Other Support Services

$ 628,997,00 $ 824,887.43

158,966.00

175,287.50

91,595.00 114,400.00 146.448.00

95,787.64 98,621.27 102,431.62

Total Expenditures

$ U40,406.00 $ 1,297,015.46

Excess of Revenues over (under) Expenditures

$

0.00 $ 154,059.40

OTHER FINANCING SOURCES (USES)

Other Sources Other Uses

$

-1,426.56

Total Other Financing Sources (Uses)

$

-1,426.56

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

0.00 $ 152,632.84

FUND BALANCE JULY 1. 1999

495,444.60

495,444.60

Adjustments

-65.69

FUND BALANCE JUNE 30. 2000

$ 495,378,91 $ 648.077.44

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 2,581,156,00 $ 2,579,374.47

941,468,00

831,679.42

280,688,86

$ 3.522,624,00 $ 3,691.742,75

$ 1,978,768.00 $ 2,167,569.40

273,404.00 1,027.173.00
2,600.00 80.239.00 88,297.00

283,441.38 999,330.92
1.699.47 63.808.97 91,414.52

84,923.00

80,383.87

$ 3,535,404.00 $ 3.687,648.53

$ -12,780.00 $

4,094.22

$

1,426.56

$

1,426.56

$ -12,780.00 $ 56,682.30 -41.987.19

5,520.78 15,465.11

$

1.915.11 $

20,985.89

SUMMARY OF FUND BALANCE
Unreserved Designated for Self-Insurance Program Undesignated

$

22,125.23

625,952.21

$ 648,077.44

$

20.985.89

$

20.985.89

- 1-

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

EXHIBIT "B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Youth Apprenticeship Program Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed
CONTRACTS Education, Georgia Department of Transportation Grant
OTHER Workshop Fees

GENERAL FUND

SPECIAL REVENUE
FUND

$

80,000.00

$

91,762.00

65,596.15

777,375.00

2,487,612.47

13,607.75 71.00

$

936,649.90 $ =~2~,5:::;79~,3;;;,;7~4:::;.4~7

-2-

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

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 Part D - Special Education Personnel Development and Parent Training Georgia Learning Resources System
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Leadership Training Goals 2000 State and Local Education Systemic Improvement Grants Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Educational Agencies Goals 2000 State and Local Education Systemic Improvement Grants Office of Student Learning and Achievement Georgia Learning Connection

SPECIAL REVENUE
FUND

$

1,094.02

247,271.15

102,923.49 273,709.40
700.00

78,252.76
23,039.45 83,900.77 20,788.38
$ ==~8~3~1,~67~9;,;;;.4~2

-3-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"D"

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

GENERAL FUND

SPECIAL REVENUE
FUND

$

40,341,00

7,071,14

$

201,476.71

-195,937.82

225,537.50 214,650.93
26,824.39

275,149.97

$

514,424.96 $ ===2=:80=,6=8=8=.8==6

-4-

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

EXHIBIT liEII

NAME

TITLE CATEGORY

AGAN,DONDRA

Psych-Ed ParaprolTeacher Aide

AKIN,SHEILA N

Substitute

ALEXANDER,BETTY JUANITA Substitute

ALLEN,ROSE MARY

Support Serv Secretary/Clerk

ALLGOOD,MARTHA J

Psych-Ed ParaprolTeacher Aide

ALMON,ROBERT L

Substitute

ATCHESON,TAMMY

Substitute

ATKINS,CAROL

Psycho-Ed School Sec/Clerk

AYERS,PATRICIA J

Substitute

BARHAM,JANICE

Substitute

BARKWELL,MARY ANN

Substitute

BARNES,PATTI

Substitute

BARRINGER,WANDA

Family Services Coordinator

BARTON-BENHAM,HEATHER L Substitute

BEAIRD,KITTY

Substitute

BEASLEY,JAMES L

Psych-Ed ParaprolTeacher Aide

BEAVER,LYNN

Substitute

BLACK,JAMES

Psycho-Educational Teacher

BOWEN,KERRY W

Psycho-Ed School Psychologist

BOWLlNG,MARY H

Psycho-Educational Teacher

BRADDY,MONA S

Psych-Ed ParaprolTeacher Aide

BRADLEY,SHERYL LYNN

Psycho-Educational Teacher

BRAND,CATHERINE LORRAINE Psych-Ed ParaprolTeacher Aide

BRASS,VELDA

Psycho-Ed Spec Ed Specialist

BRAUN,TERESA M

Psycho-Educational Teacher

BROOKS,JENNIFER P

Substitute

BROWN,DAWN

Psycho-Educational Teacher

BROWN,ELAINE RENAE

Substitute

BROWN,JANICE JACKSON

Substitute

BROWN,PAULA W

Substitute

BROWN,STEPHEN

Substitute

BUDDE,CARLA

Substitute

BUTLER,GREGORY N

Psycho-Educational Teacher

CAGLE,MARTY D

Substitute

CAMERLENGO,TINA

IS Personnel-Instruction Serv

CAMP,GWENDOLYN J

Psych-Ed ParaprolTeacher Aide

CAMP,KRISTA

Substitute

CAMPBELL,JAN

Substitute

CARROLL,JOHN M

Substitute

CARTER,JANICE

Psycho-Ed Spec Ed Specialist

CHAMBLESS,SUSAN

Psych-Ed ParaprolTeacher Aide

CHAPMAN,GILES M

Psycho-Ed Spec Ed Specialist

CHAPMAN,IVA MADDEN

Substitute

CHARLES,KATHARINE L

Substitute

CHESNEY,BONITA

Psych-Ed ParaprolTeacher Aide

CHILDERS,TAMMY S

Support Serv Secretary/Clerk

CHILDS,ELlZABETH E

Substitute

CLARK,ALVA

Substitute

CLEMENTS,JENNIFER

Psycho-Ed Spec Ed Specialist

COBB,GAIL B

Finance/Business Service Mgr

COBB, GLORIA YVONNE

Substitute

COMBS,DEBORAH

Psych-Ed ParaprolTeacher Aide

COOPER,JENNIFER A

Finance/Business Personnel

COX,CHRISTY

Psycho-Educational Teacher

- 5-

SALARIES

TRAVEL

$ 8,762.85 40.00
1,590.00 17,786.04 $ 17,522.46
221.05 9,195.74 2,204.16 7,394.51
270.00 45.00 45.00
20,868.16 3,299.94 135.00 3,211.67 1,192.25
29,529.52 58,314.50
6,537.32 9,773.68 45,498.43 15,403.76 4,108.93 28,678.10
120.00 4,350.24
180.00 630.00 40.00
50.00 40.00 35,500.50 50.00 6,166.66 13,947.02 225.00 150.00 1,082.50 53,334.01 1,869.32 14,588.60 5,530.50 1,010.00 8,854.76 13,293.00 90.00 120.00 50,261.84 33,000.00 40.00 1,032.07 18,291.22 47,709.21

653.25 265.50
88.00 16.50 66.00
462.50
65.00 115.00
2,626.00
163.50
45.00 572.00
2,298.50 1,070.07
3.75 19.00 14.98
3,428.00 358.60 39.00 216.20 36.00

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

EXHIBIT"E"

NAME

TITLE CATEGORY

CRAWFORD,JEFFREY A CRAWFORD-COBB,VICTORIA CROSS,CAROL CROWDER,JOAN C CULBERT,CANDITA CZENTNAR,MARY K DAVIDSON,DENISE DAVIS,ALOUA DAVIS,BETTY M DAVIS,JIMMY L DAWSON,PATRICE DEBOARD,TERRI H DENSON ,LAKEICIA DEVOR,LORI DICKINSON,ROY DOCKERY,PAMELA DODSON,STAN DULANEY,QUENTIN EDGEMAN,VAMELA ENGEL,TIFFANY ENGLAND,MAUREEN A ERWIN,BRENDA FARMER,L1NDA G FIELDEN,BRUCE FINLEY,ANDREA FISHEL,FLOYD III FOUTS, MARY K FREEMAN,AMANDA FULMER,CANDY A GALLOY,SUSAN A GANTT,LORA M GARDNER,CAROL S GARFIELD,VICKIE L GLOVER,PHYLLIS R GODWIN,JUANITA GOSS,CAROL GOTTLlEB,SHERIN GRANT,CASSANDRA S GRAY,JOANN GRAY,MICHAEL GREENE,PAMELA HILL GREENWAY,ROBIN R GREFFEY,PATRICIA HALE,DAVID LABRON HALL,L1NDA R HALLFORD,L1SA HANEY,EDNA HARNED,NANCY CAROL HARRIS,ANGELA L HARRISON ,LORI HARVEY,STEPHANIE M HEATH,P ANGELINA HELMS,JOHN L HENSLEY,RHONDA G

Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute Substitute Instructional Supervisor Substitute Substitute Substitute Substitute Support Serv Secretary/Clerk Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Substitute Psycho-Educational Teacher Substitute Substitute Substitute Substitute Staff Development Specialist Psycho-Educational Teacher Substitute Substitute Substitute Family Services Coordinator Substitute Substitute Substitute Psycho-Educational Teacher Staff Development Specialist Substitute Substitute Substitute Substitute Substitute Family Services Coordinator Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Substitute Substitute Psycho-Educational Teacher Substitute Substitute Psych-Ed ParaprolTeacher Aide Substitute Psycho-Educational Teacher Substitute Psycho-Educational Teacher Substitute Substitute Substitute
- 6-

SALARIES

TRAVEL

$ 40,514.96 $ 26,970.46 1,735.68 40.00 400.00 50,162.04 150.00 324.45 9,972.30 300.00 2,833.34 1,248.00 33,099.66 3,422.13 22.50 462.00 35,509.96 180.25 1,470.00 40.00 324.45 69,000.00 42,812.10 150.00 4,471.91 50.00 2,265.66 90.00 505.00 740.00 38,556.80 52,503.12 2,039.80 50.00 40.00 320.00 45.00 14,404.21 9,346.60 61,905.08 50.00 42.00 40.00 23,765.27 45.00 50.00 9,982.36 9,680.00 39,333.66 72.10 27,262.16 4,261.49 260.00 2,589.24

204.00 134.25
2,573.07
2,455.00
139.75
42.25
2,179.92 171.00 11.50 197.50
70.00 2,146.98
45.00
1,921.80 260.25
3,611.95
395.50
20.00 57.00 29.50 99.25 20.00

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

EXHIBIT "E"

NAME

TITLE CATEGORY

HESTER,AMELIA J HICKS,DENNIS R HOLBROOK,JANNA L HOLT,STEVE J HOOD, ROBIN HOPKINS,LISA S HOPKINS,RENEE HOSKINS,ANGELA HOUGH,SCARLET HOWARD,PAMELA HUCKABEE,ELlZABETH HUGHES,WANDA C HUNTLEY, HELEN JANE JAGOE,TONYA B JAMES,CYNTHIA ALICIA JANSSEN,JONI JENKINS,LANA JENKINS,VIVIAN JENNINGS,SHELIA L JOHNSON,CATHY T JOHNSON,TAMMY L JOHNSTON,CHARLSIE M JONES,DELORES JONES,DOTTIE KAFKA, DAWN KIRK,JUSTIN CODY KOSKOVICH,ADAM KRUGER,IDELLA LABO,SHEILA LYNN LALLA, MARIE LASKEY-ARAFA,REGINA LAY,TERESA C LEE,DONNA LEMONS,SANDRA L1LLY,MARY JANE L1NDSEY,BRANDY A L1NLEY,JACQUELYN R LOCKRIDGE,L1SA B LUMPKIN,DIANE LUMPKIN,MITCHELL ANTHONY MADDEN,BARBARA J MAULDEN,TRACY A MAXWELL,KENNETH H MAY,SHARON MCCLURD,MARCY MCCLURE,AYANA MCDANIEL, DEREK MCDONALD,L1NDSAY MCGEE,ANNETTE V MCJUNKIN,CARLA MEDLOCK,DAVID 0 MIKOVITS,AMY MILLER,JENNIFER MITCHELL,DARLENE

Psycho-Educational Teacher Psycho-Educational Teacher SUbstitute Psych-Ed ParaprolTeacher Aide Substitute Substitute Psych-Ed ParaprolTeacher Aide SUbstitute Substitute Director of Child Serve Substitute Substitute RESA Director Substitute Substitute SUbstitute Psych-Ed ParaprolTeacher Aide SUbstitute Substitute SUbstitute SUbstitute Support Serv Secretary/Clerk SUbstitute Psych-Ed ParaprolTeacher Aide Substitute SUbstitute Substitute Substitute Substitute Psycho-Educational Teacher Psycho-Educational Teacher Substitute Substitute SUbstitute SUbstitute Psych-Ed ParaprolTeacher Aide Substitute Substitute Substitute SUbstitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Psych-Ed ParaprolTeacher Aide Substitute Psych-Ed ParaprolTeacher Aide Substitute Substitute Psycho-Educational Teacher Substitute Substitute SUbstitute SUbstitute SUbstitute

- 7-

SALARIES

TRAVEL

$ 37,838.96 39,636.94 45.00 14,388.12 4,600.00 468.65 1,328.52 60.00 5,122.70 67,442.76 $ 45.00 1,155.00 90,999.96 45.00 50.00 80.00 9,618.54 350.00 1,460.38 13,638.37 425.00 29,259.96 270.00 1,873.27 42.00 45.00 405.00 55.00 40.00 23,220.57 31,908.30 580.00 3,350.00 120.00 40.00 9,254.36 36,766.96 824.70 281.25 36.05 37,343.30 5,218.50 90.00 8,637.21 90.00 9,004.02 42.00 90.00 7,565.16 42.00 46,302.06 160.00 3,750.76 36.05

1,951.44 2,167.02
58.00 414.75
19.50
548.67
42.50 26.00 40.50
669.61 4.00

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

EXHIBIT"E"

NAME
MITCHELL,KAREN MIXON,R RENEE MONTGOMERY,DOROTHY A MOON,KATHLEEN MOORE,BARBARA J MORELAND,LOLETHIA V MORGAN ,BARBARA ANN MORGAN,KELLY MOSLEY,ERIC W MURRAY,MICHAEL NEELY,SANDRA NESLlN,BARBARA M OCONNELL,KIMBERLY OHERN,ANGELA P ODOM,ALLISON L OSBOURN,WARREN E III OSBURN,CHRIS OWENS,CLAY N OWENS,JAMES J OWENS,JULIE E PARKER,DEBRA J PAYNE,PHYLLIS S PAYNE,SANDY PITTS,KELLY ANN PITTS,SARA POOL,TERESA JANE POWELL,R SELENA POWELL,SCOTT J PRICE,TINA RAGO,FRANK V RAINES,DAMON A RAPP,ROSAH REESE,LYNNE H RICKETT,SANDRA ROBERTSON,DONNY ROGERS, DEBORAH J ROHANI,MARA ROSS,BRIAN RUTLEDGE,TRACY SAILORS,JAMES HARVEY SALMON,CAROLE E SEIFFERT,JENNIFER SHERFIELD,SANDRA E SIMMONS,MAURICE SMITH,CHERYL E SMITH,ELSIE SMITH,SANDRA S SPEARMAN,KRISTY L SPINKS,DANA MARIE STAMEY,MELEA GAYLE STANSELL,BRENDA STIEFEL,NANCY A STOKER,DAVID STOKER,JAN

TITLE CATEGORY
Substitute Support Serv Secretary/Clerk Substitute Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Staff Development Specialist Substitute SUbstitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Staff Development Specialist Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher IS Personnel-Instruction Serv Substitute Finance/Business Personnel Substitute Substitute Substitute Psycho-Educational Teacher Substitute Staff Development Specialist Substitute Psych-Ed ParaprolTeacher Aide Staff Development Specialist Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute General Admin Secretary/Clerk Psycho-Educational Teacher Psycho-Ed Spec Ed Specialist Substitute Psych-Ed ParaprolTeacher Aide Substitute Family Services Coordinator Substitute Psycho-Educational Teacher Substitute Instructional Supervisor Psycho-Educational Teacher Substitute Substitute
- 8-

SALARIES

TRAVEL

$

90.00

20,694.19 $

40.00

10,380.32

16,670.66

29,359.16

14,639.70

240.00

45.00

26,970.46

6,998.22

51,267.96

120.00

7,649.10

38,213.96

10,168.36

11,029.16

1,200.94

4,594.16

8,692.30

29,261.40

32,720.38

13,947.02

22,981.60

4,333.32

165.00

31,239.00

50.00

40.00

50.00

26,226.68

160.00

44,000.04

80.00

4,789.75

64,442.76

4,956.90

30,538.96

34,693.14

6,771.66

32,238.96

25,941.60

74,158.09

1,762.16

10,274.76

36.05

26,757.52

2,814.05

26,966.42

122.00

50,554.20

29,672.10

90.00

10,801.22

565.00
85.00 7.00
22.50 27.50 2,141.84
31.50
90.00 20.00 1,368.25 92.00
267.75
185.00 5,023.33
3,403.59
54.00 268.75
75.00 3,370.94
69.75 838.50 212.90 2,246.95
30.00 66.00

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

EXHIBIT "En

NAME
STOVALL,TI SULLlVAN,JOAN TAYLOR,DONNA THOMAS,MARCUS THOMPSON,TAMMIE R THORNTON,CAROLE TIBBETTS,SUZANNE GAIL TODD,NANCY TOMLINSON,TAMMY D TRAPP,MONICA SUE TUCKER,REBECCA S VAUGHN,KENNETH G VICK,ALlCIA LYNNE VINES,SANDRA K WALLS,JOYCE H WARREN,PAMELA ANN WEST,VICKI WHITE,MARCIA WHITE,MARGARET R WHITE,RAE L WILLIAMS,BRENDA A WILLlAMS,DAVID WILLlAMS,ELLEN WILLIAMS, MARK WILSON,APRIL M WILSON,JANET D WIMPY,BARBARA WOODALL,CHRIS WORTHINGTON,RONNI WRIGHT,JEANNE C WYATT,ELLEN C YATES,KAREN
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Substitute SUbstitute Staff Development Specialist Psycho-Ed School Sec/Clerk Substitute Substitute Psych-Ed ParaprolTeacher Aide Substitute Substitute Substitute Substitute Psycho-Ed School Sec/Clerk Substitute Substitute Substitute Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher SUbstitute SUbstitute Substitute SUbstitute Substitute Substitute Substitute Staff Development Specialist Psycho-Ed Spec Ed Specialist Substitute

SALARIES

TRAVEL

$ 24,568.74 $ 4,503.54 1,377.40 315.00 6,427.55 84.00
57,185.16 9,656.84 750.00 48.00 13,133.00 9,224.01 225.00 420.00 45.00
18,713.20 36.05
10,281.82 150.00
9,981.30 12,395.50 34,556.66 3,175.00
40.00 9,603.42
270.00 120.00 360.00 45.00 27,833.00 54,437.94 350.00

20.00 37.50 22.00 2,566.21 14.75 1,502.75
208.00 80.00
1,566.75
52.50
1,976.04 1,435.09

$ 2,987,650.16 $ 65,394.45

-295,769.30 301,839.46

680,25

$ 2,993,720.32 $ 66,074.70

- 9-

SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8504-98-0 1 FS-8504-99-0 1

Further Action Not Warranted Umesolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-99-0l

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

SECTIONllI CURRENT YEAR FINDINGS AND QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-00-01
The Northwest Georgia Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the financial statements ofthe Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.