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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
B SCHEDULE OF SALARIES AND TRAVEL

Page
1 2

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

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street.SW. Suite 214

RLSS[I L V,'. H1N ION
STAIT AllOITOR
(41)4J 6:.:114

Atlanta, Georgia 30334-8400

February 14, 2003

Honorable Sonny Perdue, 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 basic finanCJal statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have perfonned certain audit procedures at the Northwest Georgia Regional Educational Service Agency Accordingly, the financial statements and compliance act1v1t1es of the Northwest Georgia Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentabon of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996

This Management Report contains infonnabon perbnent to the financial and compliance act1v1t1es of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular mfonnabon provided 1s enumerated m the Table of Contents

This report 1s intended solely for the infonnat1on and use of management of the State of Georgia

and members of the Board and 1s not intended to be and should not be used by anyone other

than these spee1fied parties

---Respectfully submitted, ...

RWHmvr

SECTION I SELECTED FINANCIAL INFORMATION

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "A" COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL YEAR ENDED JUNE 30. 2002

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITUBES
Current Instruction Support Serv,ces Pupil Services Improvement of Instructional Serv,ces Educational Media Serv,ces General Adm1mstrabon School Adm1mstrat1on Business Adm1mstrat1on Maintenance and Operabon of Plant Other Support Services
Total Expendrtures
Excess of Revenues over (under) Expenditures
FU['lD BALANCE JULY 1 2001
AdJustments
FUND BALANCE JUNE 30 2002
SUMMABY OE FUNQ BAb8NCE
Unreserved Designated for Self-Insurance Program Undes1gnated

BUDGET

ACTUAL

$ 4,760,580 00 $ 6,396,689 63

682,951 00

976,288 78

497 975 00

996 970 03

$ 594150600$ 8 369 948 44

$ 2,853,809 00 $ 2 975 684 07

351,736 00 1,811,123 00
2,100 00 204,989 00 131,907 00 147,316 00 244,823 00 193 703 00

368,301 90 3,706,115 e1
4,923 02 461,05215 157,037 33 145 924 69 325,251 62 198 764 16

$ 594150600S 8,343 114 75

$

000 $

26,83369

847,96081

975,672 83

-78 69

s

847 8B2 12 $ 1,002 506 52

$

34 225 23

968,281 29

$ 1,002,506 52

- 1-

NQRTHWl;ST GEORGIA RE~IONAL ED!,!CATIONAL SE[lVICE AGENCY ~CHED!.!LE OF SALARIES AND TRAVEi,, YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
ABERNATHY, PAM AGAN, DONORA ALDEN.KATHLEEN ALEXANDER.RHONDA ALLEN ROSE MARY ALLGOOD, MARTHA J ALLMOND, JENNIFER L ALRED, TAMIKA ALTON CINDI L ATKINS, CAROL AYERS, PATRICIA J BAGBY.AMYL BARNES, DAWN S BARNES, SHEILA BARNES-BODISON, LENISERA BARNETTE, MICHELLE FALLS BARRINGER, WANDA BARTON-BENHAM HEATHER L BEARDEN, ISABEL BEAVER, LYNN BENEFIELD, TONI L BENSON, TOM G BISHOP, GAYLE BISHOP, IRENE B BISHOP, NORMA BISHOP, WILENE BODDIE, SANDRA C BOOKER, ANDREA M BOOKER, JAMES H JR BCANEN, KERRY W BOYD, JEANNA BOYD, VICKI L BRADLEY, SHERYL LYNN BRAND, CATHERINE LORRAINE BRANNON, BRENDA BRANNON, MARIE BRAUN, TERESA M BRENT, LORRAINE BROWN, PAULA J BROWN, PAULA W BROYLES, CINDY A BUNCH,TERESALYNN BURNES, TOTSIE R BUTLER, BETTE BUTLER, GREGORY N CAMP, GWENDOLYN J CANNON, JUDY DEKONDA CARROLL CINDY CARROLL JOHN M CARTER, JAMES MICHAEL CARTER, JANICE CHAPMAN, NA MADDEN CHARLES, KATHARINE L CHILDERS AMANDA CHIUDERS, BARBARA

TITLE CATEGORY
Substrtute Teacher Psych-Ed Parapro/Teacher AJde IS Personne~nstruct,on Serv Substrtute Teacher Psycho-Ed School Seo'Cler1< Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Seo'Cler1< Substrtute Teacher Psych-Ed Parapro/Teacher AJde Substrtute Teacher IS Person~nstrudKJn Serv IS Personnel-lnstruct,on Serv Ps)'Cho-EducatJonal Teacher Family Services Coordinator Psycho-Educat10nal Teacher Staff Development SpeaallSI Substrtute Teacher Substrtute Teacher Substitute Teacher Substrtute Teacher Substrtute Teacher Sl.bs1Jtute Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Subslrtute Teacher Psycho-EducalJonalTeacher Ps)'Cho-Ed School Psycholog15t Substrtute Teacher Substrtute Teacher Ps)'Cho-Ed Spec Ed Speoahst Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher Psycho-Educat10nal Teacher Substrtute Teacher Scbstrtute Teacher Substrtute Teacher Substrtute Teacher Soostrtute Teacher Substrtute Teacher Staff DeYeloprnent Speaahst Psycho-Educanonal Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher SubstiMe Teacher Substrtute Teach er Psycho-Educatlonal Teacher Psycho-Ed Spec Ed Spec,al1st Substrtute Teacher Substrtute Teacher Psydlo-EducatJonal Teacher Psycho-EducallonalTeacher

SALARIES

$

46000

10,979 54 $

0 01

8000

21,000 00

19 853 16

76000

41 00

2,10862

30,500 00

10988 36

2,317 01

6 338 61

37,583 32

1500000

5,188 50

24,940 94

5,188 50

38,958 32

96900

4000

4,58820

8200

8000

20000

4000

3,597 33

68750

20,698 19

68,637 51

22000

8,667 50

48,641 50

17,452 84

189 00

7 476 20

33,200 04

9000

120 00

4000

4000

8,331 00

315 00

45 018 29

6,298 50

15,802 80

1,10200

180 00

53000

18 026 07

64,255 29

2,124 39

1,655 78

27,522 14

24,72012

TRAVEL 21616 600 712 88 64 96
394 56 4480
152 52 7840
612 92 26700 1,596 81
85980 116 20 1,21912 114 24 2520
2,166 75 2772
288 58 2,544 27
9395

-2-

NORTHWET GEOR!:,IA Rf;GIQ~AL 1:;DUCATIONAL l;;RVICE AGENCY QHEDUL,E OF SALARIES AND TRAVf;L YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

NAME
CHILDERS, CANDICE CHILDERS, TAMMY S CLARK, ALVA ANNETTE CLARK GARY CLEMENTS, JENNIFER COBB, GAIL B
CONNER, AMANDA S
COOPER, BARRY COOPER, MISSY COSTELLO, KARA K COX, CHRISTY CRAIG JASON LAMAR CRAIG, MELISSA K CRAIG, PEGGY CRAVEN, DEBBIE CRAWFORD, JEFFREY A CRAWFORD-COBB, VICTORIA CULBERT, CANDITA CZENTNAR, MARY K DABBS, JENNIFER DAVIS, ALOUA DAVIS, BETTY M DENSON, LAKEICIA DEVOR, LORI A DOBSON JOHNNIE M DOUGHTIE, TAMMY DIANE DULANEY, QUENTIN EASTERWOOD, LATISHA EDGEMAN, VAMELA A ENTREKIN, SANDRA ERWIN BRENDA EVANS, LELIA 0 FARMER, LINDA G
FIELDS LEIGH ANN
FORRISTER JESSICA MAXINE FOSS, KAREN D FOUTS, MARY KATHERINE FOX, DANIEL MATTHEW FREELAND, DJUANA FULLER, FRANCES A GANTT, LORA M GARDNER, CAROL S GARRETT, DEANNA MARIE GARRETT KAREN M GIPSON HOLLY W GLORE, MISTY GOLDEN, REGINA GRANT, CASSANDRAS GRANT, ELIZABETH FAITH GRAY, JOANN GRAY, MICHAEL GRIBBLE CHASITY HALE, KATIE J HAMMOND, MYRIL J HANEY, EDNA HANEY, KATHIE L HANKINS, TRESEA

TITLE CATEGORY
Substitute Teacher Fmance/Busmess Personnel Substl\ute T eache, Substitute Teacher Psycho-Ed Spec Ed SpeClaltst Fmance/Buslness Service Mgr Subsbtute Teacher Substrtute Teacher SubsUtute Teacher Staff Development Speaahst Psycho-Educ:atlonal Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Staff Development Spec1allst Psycho--Educallonal Teac;her Psycho-Educatk>nel Teacher Sub!.tltute Teacher Instructional SupeMsor Substitute Teacher Substrtute Teacher SubsUtute Teacher Psycho--Educallonal Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Substitute Teacher Substrtute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Staff Development Spec,altst Substitute Teacher Psycho--Educallonal Teach er Psycho--Educ:a.trona/ Teacher Substltu1o Teacher Subsbtute Teedler Family Services Coordinator Subsbtu1e Teacher Subsbtute Teacher Substrtute Teacher Psycho--Educat10nal Teacher Staff Development Spec,elrsl Substitute Teacher Support Sel'II Socreta,y/Clerk Substrtute Teacher Substitute Teacher Psych-Ed Pare.pro/Teacher Aide Fam1ty Serv,ces Coordinator Substitute Teacher Psych-Ed Parapro/Toacher Aide Psycho-Educat1onal Teacher Subsutute Teacher Substitute Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Paraprotreacher Aide Substitute Teacher

SALARIES

$

4500

22 382 83 S

10,350 54

9000

51,653 25

40,350 00

1 549 92

4500

45 00

12,000 00

50 182 64

225 00

B 414 20

375 00

44 633 42

7 023 66

39,392 34

5 405 16

53,758 92

110 00

650 00

13,50118

38,11514

27,560 66

75 00

4500

1,400 00

169 76

1 647 34

760 00

000

45 00

7,422 50

4,578 60

6000

567 00

855 00

5000

120 00

45 00

49,228 14

65 425 BD

7,802 88

15,10664

55 00

6,196 22
1,291 so

14,740 31

287 00

12 646 34

6411788

495 00

135 00

600 00

11,309 BO

2 OBS 46

B 653 57

TRAVEL 52 22 46 87
2,478 96 588 95
109 76 6 550 42
36 12 2,755 04 2,683 BO
326 94
536 24 398 20
155 18 1,662 53
92 96 19 77 1 707 72 33 04 3,603 20
33 60 52 OB

-3-

NORTHWEST GEORGIA BE~IONAL EDUQe,TIONAL SE!3VICE AGENCY SCHEDULE QF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
HARNED, NANCY CAROL HARRELL LAURA HARRIS ANGELA L HARRIS, MONICA HAWKINS, BETTY JUANITA HAYS, WILLIAM K HEAD, RANDY LAMAR HESTER, AMELIA J HICKS, DENNIS R HICKS-MOSTELLAR, BETTY
HOGAN, MYRA GAIL
HOLT, STEVE J HOOD, ROBIN HOOPER, WANDA R HOPPER PAULA HOWARD, PAMELA HUNTLEY,HELENJANE HURLOCK, DAVID HUTCHINS, KIRSTON T JACKS, JERRY JAMES, MICHELE JENKINS, LANA JENSEN, SHONDA JOHNSON, CATHY T JOHNSON, REBECCA
JOHNSTON CHARLSIE M
JONES, DELORES JONES, JAMELLE JONES, MARY JANE KEEF, CAROLYN KELLER, CHRISTIE L KENDRICK, PAULA KING, CAROL D KINGSBURY, RONALD L KINMAN, SANDRA ELAINE KIRKLAND, LORRAINE H KUEBER, KRISTINA LACKEY, MAE E LALLA, MARIE LANDHAM, LILA LANGFORD, EDNA S LANIER, A LARKE LASKEY-ARAFA, REGINA LAY TERESAC LEE, CAROLYN ANN LEE,MARYW LEE, NANCY LIEBE, NANCY ELLA LINDSEY, BRANDY LINDSEY JONATHAN LINTICUM, JASON LITTLEFIELD, MELISSA S LOCKRIDGE, LISA B LONG, KIMBI LOVE, ELIZABETH ELAINE LOYD PAULA LUMPKIN, DIANE

TITLE CATEGORY
Substitute Teacher Staff Development Spec1ahst Psycho-Educatronal Teacher Support Serv Secretary/Clerk Subsblute Teacher Substrtute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educatronal Teacher Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide SubsUtute Teacher Substitute Teacher Support Serv Secretary/Clerk Director of Child Serve RESA Drrec:tor Psycho-Educat1onal Teacher Substrtute Teacher Substitute Teacher Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Subsbtute Teacher Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher Substitute Teacher Substrtu1e Toacller Substitute Teacher Substrtute Teacher Substitute Teacher Substitute Teacher Substitute TeaCl'ler Substitute TeaCl'ler Psych-Ed Parapro/Toacller Aide Staff Development Speciahst Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-EducaUonal Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Staff Development Speciabst Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher AJde Substrtute Teacher Substitute Teacher Psycho-Ed Spec Ed Spoc,ailst Subatrtute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher

SALARIES

$

2,12966

39,266 24 $

43 614 46

8,011 41

36000

1 967 36

1 456 04

44,923 BO

49,113 92

BO 00

1134115

3,868 55

1,682 84

246 00

18,684 33

75 026 76

112,500 00

4 426 06

50 00

5,900 28

607 50

9 044 25

2,466 45

16,541 83

1,350 00

30,860 04

58500

41 00

4000

80 00

205 00

4000

40 00

315 00

2 613 50

9,659 39

4441665

1,925 00

4 646 16

60 00

45000

6,009 16

6,833 00

360 00

2,734 12

57,557 47

318 75

45 00

180 00

90 00

25,091 38

57,55810

4000

90 00

2,911 00

50 00

956 25

TRAVEL 1 206 77 58 BO
217 84 105 00 466 20 2,201 43 5 690 07
105 84
83608 1,973 56
400 96 3,361 63
463 26 3,296 87

-4 -

!::!ORTHWE!;;T GEORQ/t, BEG/Qt,!AL EDUCAIIONAL ~ERV/CE A~ENQY
SCHED!,!LE OF !;;t,LABIES AND TRAVEL
YEAR ENDED JU!::!E 30 2002

EXHIBIT "B"

NAME
LUMPKIN, ELLEN M MADDEN BARBARA J MARTINEZ, PAULA MAY, SHARON MCELVEEN, DEBRA L MCELWEE, GREG MCGLASKER, ANTOINETTE MCLENDON, DEBORAH MEDLOCK, DAVID 0 MILLER, AMBER R MILLER TRACYLEE R MIXON, PAMELA W MIXON, R RENEE MONTGOMERY, DOROTHY A MOON, KATHLEEN MOORE, BARBARA J MOORE MICHAEL R MOORE, WESLEY D MORELAND, LOLETHIA V MORGAN, AMANDA S MORGAN, BARBARA ANN MORGAN, HEATHER MARIE MOUNT, ROBERT B MULL, ANN F NELSON, CYNTHIA L NESLIN, BARBARA M PACKER GAIL B PADGETT, SHARON PATTERSON, SHERRY K PAYNE, PHYLLIS S PAYNE, SYLVINE SANDY PEERS.BETH PHILLIPS, STACEY L POLLARD, SONARA PONDER, SIDNEY POTTS, FRIEDA MARIE POWELL, R SELENA PRICE, MISTY R PUTNAM, CHARMAN RAINES DAMON A RAMEY, ROBI REDDEN, JULIA E REESE, LYNNE H REMILLARD, SUSAN C RIDGE, KIRSTEN J ROBERTS, MARILYN ROBINSON, SONYA C ROGERS, DEBORAH J ROGERS, NANCY D ROSS, BRIAN RUTLEDGE, TRACY SALMON, CAROLEE SALTER, JAMES L SAMPSON, GERALD SHERFIELD SANDRA E SHIRLEY VICTORIA SHOEMAKER,VERONDA

TITLE CATEGORY
Family Services Coordinator Psycho-Educat1onal Teacher IS Personnel-Instruction Serv Psych-Ed Parapro/Teacher Aide Support Sorv Secretary/Clerl< Psycho,,Educat1onal Teacher Staff Development Speciahst Staff Development Spec1allst Subsbtute Teacher Psycho-Educational Teacher Substitute Teacher IS Personnel-tnstruct1on Serv Support Sorv Secretary/Clerl< Substrtute Teacher Psych-Ed ParaprofTeacher Aide Psych-Ed Paraprorreacher Aide Subsbtute Teacher Subsbtute Teacher Psycho-Educabonal Teacher Psycho-Ed Spec Ed Specialist Psych-Ed ParaprofToacher Aide Psycho-Educabonal Teacher Psych-Ed ParaprofTeacher Aide Substrtute Teacher Subsbtute Teacher Staff Development Specialist Substitute Teacher Substrtute Teacher Subsbtute Teacher Staff Development SpeC1allst Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Psycho-Educat\onal Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Finance/Business Personnel Substitute Teacher Subsbtute Teacher Psycho-Educational Teacher Substrtute Teacher Psycho-Educational Teacher Youth Apprenticeship Director Staff Development SpeC1Bl1St Substrtute Teacher Psych-Ed Paraproffeacher Aide Substitute Teacher Staff Development Specialast Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher General Admm Secretary/Clerk Psycho-Educa.bonal Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist Psycho-Educatronal Teacher Subsbtute Teacher

SALARIES

s

6,581 50 $

41,152 80

31 281 27

27 701 60

15,51310

28,845 02

15 000 00

43,495 92

8,130 00

28 836 96

45 00

36,761 46

35,309 38

24000

11,76064

18,887 86

495 00

45 00

5,228 34

47,501 74

2,697 00

28,836 96

2 207 88

205 00

275 00

66,548 76

877 50

40 00

12 155 49

38 420 28

150 00

4000

2811460

164 00

12000

150 00

36,801 16

4000

67 50

4,646 16

150 00

28,709 39

47 688 96

4117211

80 00

10,361 32

117 50

66107 88

22 50

5,447 16

32,266 97

34 263 75

8,066 84

4000

72,146 76

24,960 51

40 00

TRAVEL 542 36
19 60 61 60
5,192 34
1 268 30 1,065 50
351 86 36 40
3,301 25 192 15
2,201 12
16 80 1,695 80
198 24
189 56
387 11 3 736 76
739 08 102 48 3,092 22
134 96 1,718 78
178 64

"5"

NORTHWEST GEORQIA REGIONAL EDUCATIONAL SERVICE AGENCY SCH!;D!,!L!; QF ~ALARIE~ AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

NAME
SIMPSON, PAIGE ELIZABETH SIMPSON, REGGIE SINGLETON, COMMALETA SLOWIK RICHARD E SMITH, CHERYL E SMITH, MELISSA DALE SMITH, SANDRA S STAMEY, MELEA GA'ILE STANSELL, ANNE STANSELL, BRENDA STIEFEL, NANCY A STILL, AMY STOVER, KRISTIN STRIGGLES, YOHONCE A SUWVAN, JOAN SWANN, AMANDA HOPE TAYLOR. DONNA TIBBETTS, SUZANNE GAIL TRIPP BRANDON .EROME TUCKER REBECCA S VAUGHN, CINDI W VAUGHN, KENNETH G VENABLE, ALICE DIANE VESSELS, HAWE DARLENE VINES, SANDRA WADE, CHARLOTTE WALKER, DARICE D WARREN, ASHLEY WARREN, PAMELA ANN WESTh10RELAND ANNA FAY WHITE MARCIA WHITE, RAEL WHITTLE, SHELTON WILKINSON, DAPHNE Y WILLIAMS, BRENDA A WILLIAMS, CANDACE MARICE WILLIAMS, ELIZABETH B WILLIAMS, KERRI L WILLS, TAMMY WILSON, APRIL M WOFFORD, MICHAEL WOODRING, KATIE R WOODS HEIDI LYNN WORTHINGTON, DENNIS L WYATT ELLEN C ZIEGLER, GWENDOLYN BUSH
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide Subsbtute Teacher IS Personnel-Instruct.Jon Serv Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Suppcrt Serv Secretary/Cieri< Fem,ty Services Coorchnator Substitute Teacher Substd.ute Teacher Instructional SupeMSOr Psycho-Educatronal Teacher Psycho-Ed Spec Ed Specialist Substrtute Teacher Suppcrt Serv Seaetary/Cler1< Psycho-Educat1onal Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Staff Development Specials! Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Substd:ute Teacher Substitute Teacher Substitute Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Subsbtute Teacher Psycho-Ed School Sec/Cieri< Substrtute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Suppcrt Serv Seaetary/Cler1< Psych-Ed Parapro/Teacher Aide Substitute Teacher Staff Development Speaahst Substitute Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Famrly Services Coordinator Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Psycho-Ed Spec Ed Speclaust Staff Development Specialist

SALARIES

s

4,520 82

100 00

29,999 97

240 00

11,642 20

7,500 00

32,507 72 S

110 00

9000

55,77456

5 848 84

3361530

211 88

11,939 37

6,004 42

80 00

1,682 84

71,849 42

8,414 20

16,537 34

10,102 48

13,370 00

40 00

1,12500

1,456 04

270 00

90 00

546 00

24,734 87

4000

1 894 16

6,10028

220 00

17,333 36

15,069 02

41 00

44,416 65

55 00

4000

1,835 66

100 00

14,12910

7,711 94

64000

58,971 19

33 372 41

TRAVEL
974 96 3 328 80 2,007 00
2 050 39 238 00
1,986 04
755 72
133 08 2 604 56 1 247 40
2,940 84 1,16140 2 362 49

s 3,630,644 11 $

10412434

-317 06515 251 340 66

-607 20 5 858 07

s 3,564,919 62 $

109 375 21

-6 -

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRJOR YEAR FINDINGS AND OU[STIONED COSTS YEAR ENDED JUNE 30, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8504-00-01 FS-8504-01-0 I

Further Act10n Not Warranted Previously Reported Corrective Action Implemented