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.