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

Page

LEITER OF TRANSMITTAL SECTION I
SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

SECTIONn AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS IftJ' Y SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

SECTION ill 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 12, 2001

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 ofour audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, we have performed certain audit procedures at the 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 ofand for the year ended June 30, 2001. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe 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:as

Russell 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, 2001

EXHIBIT "A"

GENERAL FUND

BUDGET

ACTUAL

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 School Administration Business Administration Maintenance and Operation of Plant Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES)

$ 1,693,789.00 $ 1,581,291.02

341,957.00

667,129.31

$ 2,035,746.00 $ 2,248,420.33

$ 1,534,278,00 $ 1,484,058.94

163,135.00

168,854,34

91,229.00 151,400.00 95,704.00

89,341.30 117,123.34 87,883.30

$ 2,035,746.00 $ 1,947,261.22

$ _ _---:::0:.:,:::.0:::.,0 $ 301 ,159.11

Other Sources Other Uses
Total Other Financing Sources (Uses)

$ _--.:-=:24~0:.:.:::.0:::.,0 $ _--.:-~24~0~.00~

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

0.00 $ 300.919.11

FUND BALANCE JULY 1, 2000

649,432.75

648,077.44

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 4,954,118.00 $ 4,844,006.19

1,086,626.00

686,635.78

139,762.59

$ 6,040,744.00 $ 5,670,404.56

$ 2,662,583.00 $ 2,766,178.26

410,857.00 2,479,564.00
7,300.00 110,631.00 141,665.00

336,381.63 2,236,121.92
4,139.18 73,299.68 144,534.24

228,144.00

104,299.26

$ 6,040,744.00 $ 5,664,954.17

$

o.00 $ _--..::J5,c:.;45:.:0:.:,::,3::.,9

$

240.00

$ _ _=:24~0:.:.:::.0:::.,0

$

0.00 $ 5,690,39

20,985.89

20,985.89

FUND BALANCE JUNE 30, 2001

$ 649,432.75 $ 948,996.55 . $

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

$ 34,225.23 914,771.32

$

1,470.96

$

- 1-

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

EXHISIT "S"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Youth Apprenticeship Program
CONTRACTS Education, Georgia Department of Elementary School Foreign Language Model Georgia Learning Connections Leadership Training School Improvement Intervention

GENERAL FUND

SPECIAL REVENUE
FUND

$

95,482.00

$

73,118.41

801,675.00

3,591,136.00

80,000.00

31,420.24
6,600.00 588,477.37

1,157,388.19

$

1,581,291.02 $

4,844,006.19

-2-

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

EXHIBIT "C"

AGENCY/FUNDING
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed
CONTRACTS Education, U. S. Department of Through Georgia Department of Education Quality Core Curriculum Goals 2000 State and Local Education Systemic Improvement Grants Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Educational Agencies

SPECIAL REVENUE
FUND

$

4,995.87

328,364.27

128,872.26 96,691.76

27,711.62 100,000.00
$ ==~6;;;.;86~,6=3=5=7..=8

-3-



NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY

SCHEDULE OF OTHER REVENUE

YEAR ENDED JUNE 30, 2001

EXHIBIT "0"

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

$

44,089.00

28,350.36

$

218,471.30

-214,251.87

225,807.50 251,741.35 117,141.10

135,543.16

$

667,129.31 $ ==1~3;;;;.9l.:.7'6~2;;,;;.5~9


-4-

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 3D, 2001

EXHIBIT "E"

NAME
ADAMS,PANK AGAN,DONDRA ALDEN,KATHLEEN ALEXANDER,PEGGY ALLEN,ROSE MARY ALLGOOD,MARTHA J ALTON,CINDI L ANDERSON,MARNITA APPLE,CAROL ARMER,LESLIE ARNOLD,SHARI ASHWORTH,EDWIN NEIL ATCHESON ,TAMMY ATKINS,CAROL AYERS,PATRICIA J BAGBY,AMY L BAILEY,MARTHA J BAILEY,SONIA H BAKER,MAXINE BALL,RICHARD BARHAM,JANICE BARNES,BRED BARNES,PADI BARNES,SHEILA BARNEDE,MICHELLE FALLS BARRINGER,WANDA BARTON-BENHAM,HEATHER L BEASLEY,JAMES L BEAVER,LYNN BENTLEY,ANGELA H BISHOP,NORMA BLACK,JAMES BOWEN,KERRY W BRADDY,MONA S BRADLEY,SHERYL LYNN BRAID,FLOYD R BRAID,KRISTEN BRAND,CATHERINE LORRAINE BRANNON,BETTY BRAUN,TERESA M BROOKS,VERA BROWN,BRIAN K BROWN,KATHY K BROWN,PAULA W BUNCH,TERESA BURNS,LEA ANN BUTLER,GREGORY N BYRNE,JAMES J CAMERLENGO,TINA CAMP,GWENDOLYN J CARROLL,JOHN M

TITLE CATEGORY
Substitute Teacher Psych-Ed ParaprofTeacher Aide IS Personnel-Instruction Serv Substitute Teacher Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Ed School Sec/Clerk Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Family Services Coordinator Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Ed School Psychologist Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher IS Personnel-Instruction Serv Psych-Ed ParaprofTeacher Aide Substitute Teacher
-5-

SALARIES

TRAVEL

$

60.00

10,674.08

57,999.96 $ 2,053.96

45.00

19,565.04

649.04

19,075.46

154.00

9,426.70

113.40

264.00

55.00

41.00

54,616.65

4,197.69

4,182.00

1,575.66

23,416.70

483.62

10,443.72

60.98

9,426.70

35.56

42.00

45.00

50.00

84.00

225.00

56.00

45.00

69,197.91

1,873.19

25,942.50

22,250.89

746.76

29,155.98

181.44

2,192.35

213.59

946.88

40.00

40.00

5,123.36

70,318.87

2,681.69

45,213.26

3,957.87

52,024.02

586.89

627.00

16,612.18

138.80

600.00

31,038.32

114.80

90.00

80.00

62.00

40.00

45.00

50.00

37,454.50

52.00

3,083.33

15,183.34

96.60

660.00

< NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 3D, 2001

EXHIBIT "E"

NAME
CARTER.JANICE CASE,CLARENCE W CASTLE,L1NDA CHAPMAN,IVA MADDEN CHARLES,KATHARINE L CHESNEY,BONITA CHILDERS,AMANDA CHILDERS,TAMMY S CIARDULLI,L1SA M CIARDULLI,SHERRILL CLARK,ALVA ANNETTE CLEMENTS,JENNIFER COBB,GAIL B COLEMAN,CYNDI C CONNER,AMANDA S COOPER,BARRY COOPER,JENNIFER A COOPER,MELBA COURSON,JUANITA COX,CHRISTY CRAWFORD,JEFFREY A CRAWFORD-COBB,VICTORIA CULBERT,CANDITA CZENTNAR,MARY K DAVIS,ALOUA DAVIS,BETTY M DAWSON,PATRICE DEAN,PATRICIA ANN DEMPSEY,SARA R DENSON,LAKEICIA DEVOR,LORI
DOBSON,JOHNNIE M DOCKERY,PAMELA DODSON,STAN DULANEY,QUENTIN EASTERWOOD,LATISHA EDGEMAN,VAMELA A EDWARDS,VIRGINIA ENGLAND,MAUREEN A ERWIN,BRENDA FAIRES,KELLY FARMER,L1NDA G FIELDS,LEIGH ANN FINLEY,ANDREA FOSS,KAREN 0 FOUTS,MARY KATHERINE FREW,VANCE FULMER,CANDY A GAMBLE,CAROL BRYANT GANTT,LORA M GARDNER,CAROL S

TITLE CATEGORY
Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Finance/Business Personnel IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Ed Spec Ed Specialist Finance/Business Service Mgr Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Finance/Business Personnel Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Instructional Supervisor Substitute Teacher Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher
Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Staff Development Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Family Services Coordinator Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Educational Teacher Staff Development Specialist
-6-

SALARIES

TRAVEL

$ 61,581.17 $ 2,969.90

45.00

45.00

3,097.52

4.48

8,818.90

1,978.98

5,464.69

44<30

13,735.05

94.74

50,088.34

416.02

784.00

8,414.20

100.24

49,754.99

1,746.92

35,000.04

341.33

80.00

7,749.60

135.00

19,869.55

302.10

1,096.64

42.00

49,143.58

897.29

41,950.96

235.12

35,295.86

368.18

8,241.49

51,558.60

3,320.22

50.00

11,005.96

3,158.50

17.70

88.00

21,551.58

385.20

36,069.20

12,293.12

125.00

126.00

5,989.16

591.00

1,988.32

8,740.70

70.56

120.00



123.00

70,800.00

2,993.28

420.00

44,332.32

310.80

24,257.34

118.44

3,226.52

310.50

495.00

240.00

1,328.50

268.36

171.00

40,686.36

382.40

59,154.81

1,673.24

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

EXHIBIT "E"

NAME
GARRETT,DEANNA GARRETT,KAREN M GILBREATH,ROBIN GRANT,CASSANDRA S GRAY,JOANN GRAY,MICHAEL GROSS,JACKIE GUY,MICHELLE HALE,DAVID LABRON HALL,LYNNE C HANEY,EDNA HANEY,KATHIE L HANKINS,TRESEA HARNED,NANCY CAROL HARRIS,ANGELA L HARRIS,CHRISTOPHER M HARTSOUGH,VICKI HARVEY,STEPHANIE M HATCH,CAROL J HATCH,NANCY HAWKINS,BETTY JUANITA HAYES,SERETHA S HEAD,RANDY LAMAR HEADRICK,MARTHA CAROLYN HEBERT,CHRISTINA HELMS,DAVID HENNING,KATIE HESTER,AMELIA J HICKS,DENNIS R HILL,ANGELA HILL,DENISE BRITT HILL,LARISSA HOGAN,MYRA GAIL HOLDER,H CHARLIE JR HOLT,STEVE J HOOD,ROBIN HOPKINS,TONYA M HOPPER,NITA HOUGH,SCARLET HOWARD,PAMELA HOWELL,MICHAEL E HUNTLEY,HELEN JANE HURLOCK,DAVID INGRAM,MICHELLE B JACKSON,GIMMEL A JAMES,MICHELE JENKINS,LANA JENKINS,VIVIAN JENN,THOMAS E JOHNSON,CATHY T JOHNSON,REBECCA

TITLE CATEGORY
Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher Special Education Counselor Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Director of Child Serve Substitute Teacher RESA Director Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher
-7-

SALARIES

TRAVEL

$

320.00

19,227.27

40.00

16,629.55 $ 2,831.28

12,151.02

163.24

60,133.53

6,504.94

42.00

2,244.00

4,012.90

45.00

10,866.84

6.72

6,590.74

2,292.70

16.80

12,584.30

235.60

41,765.80

239.32

124.00

360.00

4,580.00

3,270.84

110.00

7,052.66

41.00

6,268.16

62.00

82.00

104.00

12,289.00

236.56

40,546.66

46,923.76

40.00

45.00

45.00

3,687.40

11.20

62.00

15,883.66

64.37

8,201.64

99.12

41.00

90.00

1,440.90

69,242.76

2,874.60

124.00

92,799.96

998.99

22,106.30

50.00

18,442.00

180.24

44.00

10,550.66

960.00

132.00

14,034.14

70.00

652.50

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

EXHIBIT "E"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

JOHNSTON,CHARLSIE M

Support Serv Secretary/Clerk

$ 30,048.00 $

204.12

JONES,DELORES

Substitute Teacher

540.00

JONES,DOTIIE

Psych-Ed ParaprolTeacher Aide

882.18

JORDAN,ANDREA

Substitute Teacher

120.00

KINMAN,SANDRA E

Substitute Teacher

4,938.00

KIRKLAND,LORRAINE H

Family Services Coordinator

6,095.40

888.16

LALLA,MARIE

Psycho-Educational Teacher

27,569.92

480.41

LALLA,SHANNON M

Substitute Teacher

44.00

LANGFORD,BENITA

Substitute Teacher

80.00

LANGFORD,EDNA S

Substitute Teacher

2,360.00

LANIER,A LARKE

Psycho-Educational Teacher

30,045.80

LASKEY-ARAFA,REGINA

Psycho-Educational Teacher

40,546.66

125.00

LAY,TERI

Substitute Teacher

520.00

LEE,ANGELA DIANE

Substitute Teacher

41.00

L1BERATORE,DANIEL

Substitute Teacher

276.00

':4.

L1NDSEY,BRANDY A

Psych-Ed ParaprolTeacher Aide

2,081.55

L1NLEY,JACQUELYN R

Substitute Teacher

6,209.66

L1TILEFIELD,MELISSA S

Psycho-Ed Spec Ed Specialist

50,915.48

2,540.40

LOCKRIDGE,L1SA B

Substitute Teacher

40.00

LOVE,ELlZABETH ELAINE

Substitute Teacher

369.00

LOVERING,MISTY

Substitute Teacher

11,085.00

3.00

LOWORN,TERESA

Substitute Teacher

40.00

LOWE,SARAH

Substitute Teacher

42.00

LOWRY,MARY ELIZABETH

Substitute Teacher

520.00

LOYD,PAULA

Substitute Teacher

100.00

LUMPKIN,DIANE

Substitute Teacher

146.25

MADDEN,BARBARA J

Psycho-Educational Teacher

38,671.16

35.28

MARDIS, MARK

SUbstitute Teacher

62.00

MARKOWSKY,DENISE

Substitute Teacher

288.00

MAY,SHARON

Psych-Ed ParaprolTeacher Aide

13,131.08

164.00

MAY,SUSAN

Substitute Teacher

52.00

MCCLEARY,MAftv

Substitute Teacher

44.00

MCELVEERCHRISTOPHER T

Substitute Teacher

686.00

MCELVEEN,DEBRA L

Finance/Business Personnel

23,019.94

52.92

MCELWEE,GREG

Psycho-Educational Teacher

22,504.98

MCLAUGHLlN,TAMARA

Substitute Teacher

42.00

MEDLOCK,DAVID 0

Substitute Teacher

48,855.82

197.86

MILLER,ALSENDER S

Substitute Teacher

36.05

MILLER,AMBER R

Psycho-Educational Teacher

23,309.04

MILLER,JENNIFER

Substitute Teacher

1,343.00

MILLlGAN,ELlZABETH

Substitute Teacher

84.00

MIXON,R RENEE

Support Serv Secretary/Clerk

33,999.96

1,550.14

MOBBS,LESA

Substitute Teacher

45.00

MODARIS,DUSTIN

Substitute Teacher

62.00

MONTGOMERY,DOROTHY A

Substitute Teacher

280.00

MOON ,KATHLEEN

Psych-Ed ParaprolTeacher Aide

11,300.20

136.64

MOORE,BARBARA J

Psych-Ed ParaprolTeacher Aide

18,297.80

164.15

MORELAND,LOLETHIA V

Psycho-Educational Teacher

31,094.70

13.44

MORGAN,BARBARA ANN

Psych-Ed ParaprolTeacher Aide

16,086.84

80.00

MORGAN,HEATHER MARIE

Psycho-Educational Teacher

23,230.80

MULL,STEPHANIE

Substitute Teacher

120.00

-8-

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

EXHIBIT "E"

NAME
MURRAY,MICHAEL NA,MICHAEL H NESLlN,BARBARA M NETHERY,JAMES G NICKLES,ROBIN L NOEL,CHRIS OHERN,ANGELA P ODOM,ALLISON L OSBOURN,WARREN E III OSBURN,CHRIS OWEN,PATRICIA G OWENS,JULIE E OWENS,KATHLEEN P PACKER,GAIL B PADGETI,RILDA PARKER,DEBRA J PARKMAN,MATI N PATIERSON,SHERRY K PAYNE,PHYLLIS S PAYNE,SANDY PEWITI,BRANDI PHILLlPS,STACY LEA PICKENS,ANDREW B PITIS,KELLY ANN PITIS,SARA PORTER,LADONNA POWELL,R SELENA POWELL,SCOTI J PURCELL,LYNNE PUTNAM,CHARMAN QUINN,KATHLEEN M RAINES,DAMON A REDDEN,JULIA E REESE,LYNNE H REEVES,MISTY N RHINEHART,JULIA A RICKETI,SANDRA ROBERTS,MARILYN ROBERTSON,DONNY ROBINSON,CLAUDIA ROGERS,DEBORAH J ROSE,SHIRLEY DIANE ROSS,BRIAN RUTLEDGE,TRACY SALMON,CAROLE E SALTER,JAMES L
SAMPSON,GERALD SAMS,SUSAN J SEIFFERT,JENNIFER SHARP,CAROLYN SHERFIELD,SANDRA E

TITLE CATEGORY
Psycho-Educational Teacher Substitute Teacher Staff Development Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Psycho-Educational Teacher . Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Substitute Teacher Psych-Ed Paraprorreacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Staff Development Specialist Psych-Ed Paraprorreacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher IS Personnel-Instruction Serv Substitute Teacher Finance/Business Personnel Substitute Teacher IS Personnel-Instruction Serv Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Psycho-Educational Teacher Staff Development Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Staff Development Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher General Admin Secretary/Clerk Psycho-Educational Teacher Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist
-9-

SALARIES

TRAVEL

$ 4,521.66

38.00

56,187.24 $ 3,184.12

1,363.92

45.00

120.00

1,529.82

6,456.66

2,014.36

1,931.34

84.00

1,574.34

80.00

1,147.50

88.00

4,855.24

120.00

9,253.10

35,694.96

1,411.08

9,800.72

55.00

17,142.09

85.68

90.00

4,596.32

30,366.64

246.08

42.00

32,115.96

807.88

120.00

69,416.69

1,989.12

45.00

42,700.00

3,150.53

27,752.46

30.80

23,230.80

46,299.96

3,830.60

280.00

794.00

240.00

1,115.12

11.20

1,368.50

44.00

58,087.44

2,504.99

225.00

32,399.46

37,052.70

397.78

33,116.04

142.52

40,310.20

650.60

120.00

60,000.00

1,891.35

5,188.32

52.00

69,362.76

1,686.18

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

EXHIBIT "E"

NAME
SISEMORE,JENNY SMITH,CHERYL E SMITH,SANDRA S SPINKS,DANA MARIE STACY,MARK R STANSELL,BRENDA STIEFEL,NANCY A STOVALL,TI SULLlVAN,JOAN SUMMERLlN,BEVERLY SUMMERS,DEBORA SUTHERLAND,JAN TAYLOR,CATHY TAYLOR,DONNA THORNTON,CAROLE TIBBETTS,SUZANNE GAIL TRIPP,BRANDON JEROME TUCKER,REBECCA S VANN,MARIKO VAUGHN,CINDI W VAUGHN,KENNETH G VICK,ALlCIA LYNNE VINES,SANDRA WADE,CHARLOTTE WARREN,PAMELA ANN WHITACRE,L1NDA WHITE,MARCIA WHITE,MARGARET R WHITE,RAE L WHITTLE,KAREN WHITTLE,SHELTON WILLlAMS,BRENDA A WILLlAMS,DAVID WILLS,TAMMY WILSON,APRIL M WOOD,BILLIE C WYATT,ELLEN C YATES,KAREN
Accruals June 30, 2000 June 30, 2001

TITLE CATEGORY
Substitute Teacher Psych-Ed Paraprorreacher Aide Family Services Coordinator Psycho-Educational Teacher Substitute Teacher Instructional Supervisor Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Substitute Teacher Staff Development Specialist Substitute Teacher Psych-Ed ParaprofTeacher Aide Staff Development Specialist Psych-Ed ParaprofTeacher Aide Psych-Ed Paraprorreacher Aide Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Ed School Sec/Clerk Director of Curriculum/lnstr Psych-Ed ParaprofTeacher Aide Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher

SALARIES

TRAVEL

$

90.00

10,991.53 $

125.00

29,128.84

911.40

4,521.66

270.00

52,212.96

3,917.57

34,414.36

373.24

4,428.00

28,318.12

213.36

225.00

155.00

40.00

45.00

9,375.80

181.64

252.00

58,781.16

2,652.88

42.00

14,297.00

1,420.72

43,939.52

3,344.63

6,339.12

12,369.78

45.00

7,. 120.16 1,395.00

20,754.45

691.36

65,312.50

2,038.83

11,192.80

68.32

165.00

10,865.86

42.00

522.50

13,494.30

2,468.38

5,828.50

40.00

10,847.12

50.00

57,069.24

953.62

50.00

$ 3,827,894.82 $ 98,409.77

-301,839.46 317,065.15

-680.25 607.20

$ 3,843,120.51 $ 98,336.72

- 10-

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, 2001

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8504-99-0 1 FS-8504-00-0 1

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTIONIRESPONSES

GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-00-0l

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.

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-01-01
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 ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.