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.