STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET
ATLANTA. GEORGIA 30334

AUDIT REPORT PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY
CLEVELAND.GEORGIA YEAR ENDED JUNE 30, 1994

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS - OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES

2

B

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

GOVERNMENTAL FUND TYPES

3

C

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - ACTUAL AND BUDGET

GOVERNMENTAL FUND TYPES

5

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

6

ADDITIONAL FINANCIAL INFORMATION

COMBINING STATEMENTS

SPECIAL REVENUE FUND

E

COMBINING BALANCE SHEET

14

F

COMBINING STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCES

16

SCHEDULES

1 SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE

18

2 ANALYSIS OF CASH AND CASH EQUIVALENTS

20

3 ACCOUNTS RECEIVABLE

21

SCHEDULE OF REVENUE

4

STATE FUNDS

22

5

LOCAL AND OTHER FUNDS

23

SCHEDULE OF EXPENDITURES BY OBJECT

6

GOVERNMENTAL FUND TYPES

24

7

LOTTERY PROGRAMS

25

8 SCHEDULE OF COMPENSATION OF BOARD MEMBERS

26

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS -
SECTION II SUMMARYANDSCHEDULEOFSALARIESANDTRAVEL
SECTION ill COMPLIANCE
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
SECTION IV INTERNAL CONTROL REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
SECTIONV FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS -
SECTION VI PERTINENT VIEWS OF RESPONSIBLE OFFICIALS SCHEDULE OF PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

SECTION I FINANCIAL

CIAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board ofControl
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE
Ladies and Gentlemen:
We have audited the general purpose financial statements (Exhibits A through D) of the Pioneer Regional Educational Service Agency, as of and for the year ended June 30, 1994, as listed in the table of contents. These financial statements are the responsibility of the Agency's management. Our responsibility is to express an opinion on these financial statements based on our audit.
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of the Office of Management and Budget Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
We did not observe the taking of inventories for resale at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories for resale through alternative procedures.
As described in the notes to the general purpose financial statements, the Agency's financial statements have been prepared using a certain accounting practice and policy which, in our opinion, varies in some respects from generally accepted accounting principles. This variance is described as follows:
94ARL-33

* The general purpose financial statements of the Agency did not contain a General Fixed Assets Account Group to account for equipment owned by the Agency which should be included to conform to generally accepted accounting principles.
The aggregate effects on the general purpose financial statements of this omission have not been determined, but are believed to be material.
In our opinion, except for the effect ofadjustments, ifany, on the General Fund as might have been determined to be necessary had we been able to satisfy ourselves as to the accuracy of the inventories for resale as discussed in the third paragraph, and except for the effects on the general purpose financial statements of the matter referred to in the preceding paragraph, the general purpose financial statements present fairly, in all material respects, the financial position of the Pioneer Regional Educational Service Agency as of June 30, 1994, and the results ofits operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was conducted for the purpose of forming an opinion on the general purpose financial statements ofthe Pioneer Regional Educational Service Agency taken as a whole. The combining statements (Exhibits E and F), the financial schedules (Schedules 1 through 8 which includes the Schedule of Federal Financial Assistance) and the Schedule of Salaries and Travel, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the general purpose financial statements of the Pioneer Regional Educational Service Agency. Such information has been subjected to the auditing procedures applied in the audit ofthe general purpose financial statements and, in our opinion, except for the effect ofadjustments, ifany, on the General Fund, as might have been determined to be necessary had we been able to satisfy ourselves as to the accuracy of the inventories for resale as discussed in the third paragraph, such information is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole.
A copy ofthis report has beeri filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.
Respectfully submitted,
~~
Claude L..Vickers State Auditor
CLV:gp 94ARL-33

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY - 1-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED BALANCE SHEET ALL FUND TYPES JUNE 30 1 1994

EXHIBIT "A"

ASSETS
Cash and Cash Equivalents Accounts Receivable Inventories Prepaid Items

GOVERNMENTAL FUND TYPES

----------------------------

SPECIAL

GENERAL

REVENUE

FUND

FUND

------------- -------------

TOTALS
(Memorandum Only)
----------------------------
JUNE 30, 1994 JUNE 30, 1993
------------- -------------

$ 97,903.55 $ 133,671.60 $ 231,575.15 $ 336,188.74

12,164.13

205,555.0B

217,719.21

192,?38.75

82,008.29

82,008.29

77,261.45

32,924.14

32,924.14

38,924.14

------------- ------------- ------------- -------------

Total Assets

$ 225,000.11 $ 339,226.6B $ 564,226.79 $ 644,613.08

LIABILITIES AND FUND EQUITY

LIABILITIES

Accounts Payable Salaries Payable Expired Grant Balances Payable
Total Liabilities
FUND EQUITY

$ 38,530.40 $ 38,530.40 $ 106,352.75

176,829.75 176,829.75 199,598.17

47,501.35

47,501.35

36,517.83

------------- ------------- -------------

$ 262,861.50 $ 262,861.50 $ 342,468.75
------------- ------------- -------------

Fund Balances

Reserved

For Continuation of Federal Programs

$

For Inventories for Resale

$ 82,008.29

3,547.31 $ 3,547.31 $ 3,056.63

82,008.29

77,261.45

Unreserved Undesignated
Total Fund Equity

$ 82,008.29 $ 3,547.31 $ 85,555.60 $ 80,318.08

142,991.82

72,817.87

215,809.69

221,826.25

------------- ------------- ------------- -------------

$ 225,000.11 $ 76,365.18 $ 301,365.29 $ 302,144.33
------------- ------------- ------------- -------------

Total Liabilities and Fund Equity $ 225,000.11 $ 339,226.68$ 564,226.79 $ 644,613.08 The notes to the general purpose financial statements are an integral part of this statement.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1994

EXHIBIT "B"

GENERAL FUND

SPECIAL REVENUE
FUND

TOTALS (Memorandum Only)
YEAR ENDED JUNE 30, 1994 JUNE 30, 1993

REVENUES

State Funds Federal Funds Local and Other Funds

$ 455,930.00$ 1,746,876.38 $2,202,806.38$ 2,025,630.26

99,528.77 1,433,123.93 1,532,652.70 l,329,e35.70

488,664.12

341,193.24

829,857.36

779,318.63

Total Revenues

$1,044,122.89 $3,521,193.55$ 4,565,316.44 $ 4,134,784.59
------------- ------------- ------------- -------------

EXPENDITURES
------------

Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Other Operations of Non-Instructional Services

$ 292,317.24 $ 2,269,389.09 $ 2,561,706.33 $ 2,414,231.37

208,280.70
145,160.21 53,196.08 26,633.45
72,165.84

221,634.82 620,943.91
25,955.27 303,962.93
2,829.12 84,393.61
210.85
4,990.00

221,634.82 829,224.61
25,955.27 449,123.14
56,025.20
111,027.06 210.85
72,165.84 4,990.00

277,757.38 663,810.66
29,570.24 391,948.23
55,679.21 96,600.58
242.40
5,492.68

234,032.36

234,032.36

207,395.32

------------- ------------- ------------- -------------

Total Expenditures

$ 1,031,785.88
-------------

$-3--,5-3--4-,3--0-9-.6--0

$--4-,5-6--6-,0--9-5-.4--8

$ 4,142,728.07
-------------

Excess of Revenues over (under) Expenditures

$ 12,337.01
-------------

$ -13,116.05
-------------

$

-779.04

-------------

$------7--,9-4--3-.4--8

OTHER FINANCING SOURCES (USES)
------------------------------

Operating Transfers In Operating Transfers Out

$

62.33 $

62.33 $

931.69

$----------6-2-.3--3 ------------- ---------6--2-.3--3 --------9--3-1-.6--9

Total Other Financing Sources (Uses)

$----------6-2-.3--3

$

62.33

-------------

$ ----------0-.-0-0

$

0.00

-------------

Excess of Revenues and Other Financing Sources

over (under) Expenditures and Other

Financing Uses

$

12,274.68 $ -13,053.72 $

-779.04 $ -7,943.48

FUND BALANCE JULY 1
-------------------

212,725.43
-------------

89,418.90
-------------

302,144.33
-------------

310,087.81
-------------

FUND BALANCE JUNE 30
--------------------

$ 225,000.11 $ 76,365.18 $ 301,365.29 $ 302,144.33
============= ============= ============= =============

The notes to the general purpose financial statements are an integral part of this statement.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ACTUAL AND BUDGET - GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1994

EXHIBIT "C"

REVENUES
State Funds Federal Funds Local and Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services Other Operations of Non-Instructional Services
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES)
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1, 1993
ADJUSTMENTS
Prior Year (Net)

ACTUAL PER
BUDGET BASIS

BUDGET

VARIANCE FAVORABLE
(UNFAVORABLE)

$ 2,202,B06.38 $2,388,504.00$ -185,697.62

1,532,652.70 1,838,325.00 -305,672.30

829,857.36 824,785.00

5,072.36

$4,565,316.44$ 5,051,614.00$ -486,297.56

$ 2,561,706.33 $ 2,682,633.20 $ 120,926.87

221,634.82 829,224.61
25,955.27 449,123.14
56,025.20 111,027.06
210.85 72,165.84
4,990.00 234,032.36
-------------

222,206.00 829,747.20 30,079.00 461,624.00
57,225.00 102,574.00
500.00 74,291.40 14,000.00 218,183.00
-------------

571.18 522.59 4,123.73 12,500.86 1,199.80 -8,453.06
289 .15 2,125.56 9,010.00 -15,849.36
-------------

$ 4,566,095.48
-------------

$ 4,693,062.80
-------------

$ 126,967.32
-------------

$

-779.04 $ 358,551.20 $ -359,330.24

------------- ------------- -------------

$

62.33 $

0.00 $

62.33

-62.33

-62.33

------------- ------------- -------------

$----------0-.0--0

$

0.00

-------------

$

0.00

-------------

$

-779.04 $ 358,551.20 $ -359,330.24

302,144.33

328,121.44

-25,977.11

0.00

248.65

-248.65

FUND BALANCE JUNE 30, 1994

$ 301,365.29 $ 686,921.29 $ -385,556.00
============= ============= =============

The notes to the general purpose financial statements are an integral part of this statement.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Pioneer Regional Educational Service Agency (Agency) was established pursuant to the Official Code of Georgia Annotated Sections 20-2-270 through 20-2-274 for the purposes of providing shared services designed to improve the effectiveness of educational programs and services of local school systems and for providing instructional programs directly to selected public school students in the state.
Each regional educational service agency is governed by a board. The number of members and terms of office are prescribed by the State Board ofEducation; provided, however, that at least one-third ofthe membership of each Board shall be individuals who hold no other public office, who are not employees of any local unit of administration, and who are not employees ofthe Georgia Department ofEducation.
With the exception ofthe departure from generally accepted accounting principles disclosed in the following paragraphs, the financial statements of the Agency have been prepared in conformity with generally accepted accounting principles as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The more significant of the Agency's accounting policies are described below.
REPORTING ENTITY
In evaluating how to define the government unit for financial reporting purposes, management has considered the criteria set forth in GASB Codification of Governmental Accounting and Financial Reporting Standards, Section 2100, "Defining the Financial Reporting Entity". Based upon the application of the above criteria, the Pioneer Regional Educational Service Agency is determined to be a jointly governed organization.
The members ofthe Board are elected by an annual caucus ofan equal number of members oflocal boards of education from the respective member local school systems. Each Board appoints and contracts with a director who is the executive officer ofthe regional educational service agency. The director is responsible for the administration ofthe programs and services approved by the Board.
Member boards of education in the Pioneer Regional Educational Service Agency are as follows: Banks County, Dawson County, Forsyth County, Franklin County, City of Gainesville, Habersham County, Hall County, Hart County, Lumpkin County, Rabun County, Stephens County, Towns County, Union County and White County.
FUND ACCOUNTING
The Agency uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATE:MENTS
JUNE 30, 1994
Note I: SUM1\.1ARY OF SIGNIFICANT ACCOUNTING POLICIES
A fund is a separate accounting entity with a self-balancing set of accounts.
General Fixed Assets are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Agency. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the ~ost of assets acquired by governmental fund types.
The general purpose financial statements account for all State, Federal, Local and Other Funds under control ofthe Agency, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. Funds presented in this report are as follows:
GOVERNMENTAL FUND TYPES - are used to account for all of a regional educational service agency's general activities. Governmental Fund Types include:
GENERAL FUND - the fund used to account for all financial resources of the Agency except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services traditionally provided by a regional educational service agency.
SPECIAL REVENUE FUND - the fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These funds are primarily received from the Georgia Department ofEducation and from the Federal government to accomplish specific objectives and are required to be accounted for separately.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are intergovernmental grants, sales and services and investment income.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXIIlBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994
Note I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Expenditures are generally recognized when the related fund liability is incurred.
BUDGET
The Pioneer Regional Educational Service Agency has a legally authorized nonappropriated budget ~hich is formally approved by the Board at the aggregate level. Budgets are prepared to provide a basis for funding operations and there is no legal prohibition regarding overexpenditure ofthe aggregate budget. The budget process begins when the Agency's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, the budget is advertised at least once in a newspaper ofgeneral circulation in the locality. At the next regular meeting ofthe Board after advertisement, the Board receives comments on the tentative budget, makes revisions as necessary and adopts a final budget. This final budget is then submitted to the Georgia Department of Education.
The Agency prepares its budget on the modified accrual basis, which is the same basis on which it presents its financial statements. The budget comparison on Exhibit "C" presents actual and budget data for all governmental funds on a combined basis.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits (including certificates of deposit and savings accounts) in authorized financial institutions. Georgia Laws authorize the Agency to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
RECEIVABLES
Receivables consist ofgrant reimbursements due from Federal, State or other grantors for expenditures made but not reimbursed and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. 'Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
INVENTORIES
GOODS FOR RESALE Inventories of goods for resale are recorded as assets when purchased and cost of goods sold is recorded as the inventory items are sold. Inventories ofgoods for resale are shown at cost on the Combined Balance Sheet and are equally offset by a reservation of fund balance which indicates that they are not available for expenditure even though they are a component of net current assets.
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994
Note 1: SUM1v1ARY OF SIGNIFICANT ACCOUNTING POLICIES
PREPAID ITEMS The Pioneer Regional Educational Service Agency rents facilities from the White County Board ofEducation. Under terms of an agreement between the parties, all costs incurred by the Agency for improvements to the facilities will be treated as prepaid expense. These costs will be amortized as rent expense at a rate of $6,000.00 per year until such costs have been offset in this manner.
INTERFUND TRANSACTIONS
The Agency has the following types of interfund transactions:
Reimbursements ofexpenditures initially made from a fund that are properly applicable to another fund, are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.
Operating transfers are recorded for all interfund transactions other than reimbursements.
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidatiQn. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee ofinsurance, or by collateral in an amount of not less than 110 percent of the public funds being secured after the deduction ofthe amount of deposit insurance. OCGA Section 45-8-11 provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of any one of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994

Note 2: DEPOSITS

(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or ofthe State of Georgia,

(4) Bonds, bills, notes, certificates ofindebtedness or other obligations of the counties or municipalities ofthe State of Georgia,

(5) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose,

(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and

(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.

CATEGORIZATION OF DEPOSITS At June 30, 1994, the bank balances were $472,214.28. The amounts of the total bank balances are classified into three categories of credit risk:

Category 1 Category 2 Category 3 -

Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Agency or by the Agency's agent in the Agency's name. Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Agency's name. Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Agency's name.)

The Agency's deposits are classified by risk category at June 30, 1994, as follows:

Risk Category

Bank Balance

1

$ 253,000.76

2

100,000.00

3

119,213.52

Total

$ 472.2H.28

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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994

Note 3: SIGNIFICANT COMMITMENTS

At June 30, 1994, the Agency had encumbrances in the amount of$62,989.56 for the unperformed portion of purchase orders, contracts and other commitments for goods and services associated with the Lottery Programs. The Georgia Department ofEducation has funding available to the Agency in an amount equal to these encumbrances. The revenues and expenditures associated with these encumbrances will be recognized in the subsequent fiscal year. Encumbrances outstanding do not constitute expenditures or liabilities in the current year because these commitments will be honored during the subsequent year. These encumbrances are identified by Lottery Program as follows:

Education Technology Centers

$ 62,989.56

The amounts described in this note are not reflected in the general purpose financial st~tements.

Note 4: CONTINGENT LIABILITIES

Amounts received or receivable principally from the Federal government are subject to audit and review by grantor agencies. This could result in requests for reimbursement to the grantor agency for any expenditures which are disallowed under grant terms. The Agency believes that such disallowances, if any, will be immaterial to its overall financial position.

Note 5: SUBSEQUENT EVENTS

Effective July 1, 1994, the Pioneer Regional Educational Service Agency became the fiscal agent for the Cooperative Purchasing Agency. The financial operations for the Cooperative Purchasing Agency are reported in the North Georgia Regional Educational Service Agency audit report for the year ending June 30, 1994.

Note 6: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all teachers, administrative and clerical personnel employed by Agency's are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer public employee retirement system (PERS).

TRS provides service retirement, disability retirement and survivors benefits for its members. A member is eligible for service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the
member's death.

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PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEl\IBNTS
JUNE 30, 1994

Note 6: RETIREl\IBNT PLANS

Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is greater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of 10 years of service) and compensation up to the time of disability or death.

Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting ofemployer contributions occurs, but the member's contributions are refunded with interest.

The Agency's payroll for employees covered by TRS for the year ended June 30, 1994, was $2,234,194.63; total payroll was $2,244,016.18.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees of the Agency who are covered by TRS are required to contribute 6% oftheir gross earnings to TRS. The Agency makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees as advised by their independent actuary. For fiscal year 1994 that rate for employer contributions was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%.

Total contributions made during fiscal year 1994 amounted to $397,910.96, ofwhich $263,857.82 was made by the Agency and $134,053.14 was made by employees. These contributions represented 11.81% (Agency) and 6% (employees) of covered payroll.

TRS FUNDING STATUS AND PROGRESS The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No. 5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a PERS. The standardized measureme~t is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future years as a result of employee services performed to date, and is adjusted for the effects of projected salary increases. A standardized measure ofthe pension benefit obligation was adopted by the GASB to enable readers of PERS financial statements to assess that PERS funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers.

Total unfunded pension benefit obligation ofTRS as of June 30, 1993, was as follows:

Total pension benefit obligation

$13,912,014,000.00

Net assets available for benefits, at cost

12,821,722,000.00

Unfunded pension benefit obligation

$ 1,090 292,000 00

- 12 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT "D" NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS
JUNE 30, 1994
Note 6: RETIREMENT PLANS The measurement ofthe total pension benefit obligation is based on an actuarial valuation as of June 30, 1993. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers. Total contributions from all employers to TRS for fiscal year ended June 30, 1994 were $521,550,000.00. The Agency's contribution for the year ended June 30, 1994 of$263,857.82 was actuarially determined and represented .0506% oftotal contributions made by all participating employers. Ten year historical trend information is presented in the 1994 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due. Note 7: SURETY BONDS The Director, Mr. I. Marlin Smith, is bonded in the amount of $100,000.00 with the Western Surety Company, Sioux Falls, South Dakota, their Bond No. 58564536, on which premium was paid through May 1, 1995.
- 13 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING BALANCE SHEET SPECIAL REVENUE FUND JUNE 30 1 1994

ASSETS
Cash and Cash Equivalents Accounts Receivable

GEORGIA

TEACHER

LEARNING

TEACHER

TRAINING

ALPINE

RESOURCES

LOTTERY EVALUATION

FOR SEX

CENTER

SYSTEM

PROGRAMS

GRANT

EDUCATION

------------- ------------- ------------- ------------- -------------

$ 126,138.29 $ 69,574.16

$

0.00 $

0.00

83,612.13

40,642.74$ 13,303.30

------------- ------------- ------------- ------------- -------------

Total Assets

$ 209,750.42 $ 110,216.90$ 13,303.30$

0.00 $

0.00

========== ========== ========= =========== ========

LIABILITIES AND FUND EQUITY

LIABILITIES

Cash Overdraft Accounts Payable Salaries Payable Expired Grant Balances Payable
Total Liabilities
FUND EQUITY

$ 13,263.90

$ 24,913.44 $ 7,308.57

39.40

142,540.52

33,905.59

9,832.79

27,094.66

------------- ------------- -------------

$ 177,286.75$ 68,308.82 $ 13,303.30
------------- ------------- -------------

Fund Balances

Reserved

For Continuation of Federal Programs

$ 1,553.88

Unreserved

Undesignated

$ 32,463.67

40,354.20 $

0.00 $

0.00 $

0.00

Total Fund Equity

$ 32,463.67 $ 41,908.08 $

0.00 $

0.00 $

0.00

Total Liabilities and Fund Equity $ 209,750.42 $ 110,216.90$ 13,303.30$

0.00 $

0.00

========= ========== ============ =========== ========

See notes to the general purpose financial statements. - 14 -

EXHIBIT "E"

ELEMENTARY AND SECONDARY EDUCATION ACT

ACQUIRED IMMUNODEFICIENCY SYNDROME (AIDS)
ACTIVITY

DRUG-FREE SCHOOLS AND COMMUNITIES
ACT

TITLE II EISENHOWER MATHEMATICS AND SCIENCE EDUCATION

EVEN START

TOTALS ---------------------------JUNE 30, 1994 JUNE 30, 1993

$ 10,573.90$ 1,993.43

$ 208,279.78$ 242,457.09

$

2,382.21

$ 65,614.70 205,555.08 188,521.99

$

2,382.21 $ 10,573.90$ 1,993.43 $ 65,614.70$ 413,834.86$ 430,979.08

============== ============ =========== =========== ============= ===========

$

2,382.21

$ 10,573.90
---------------- -------------

$

2,382.21 $ 10,573.90

---------------- -------------

$ 58,962.07 $ 74,608.18

6,268.99

38,530.40$ 105,444.18

383.64 176,829.75 199,598.17

47,501.35

36,517.83

------------ ------------- -------------

$ 65,614.70$ 337,469.68$ 341,560.18
------------ ------------- -------------

$ 1,993.43

$ 3;547.31 $ 3,056.63

$

0.00 $

0.00

0.00 $

0.00

72,817.87

86,362.27

$

0.00 $

0.00 $ 1,993.43 $

0.00 $ 76,365.18$ 89,418.90

$

2,382.21 $ 10,573.90 $ 1,993.43 $ 65,614.70 $ 413,834.86$ 430,979.08

============ ============= ============ ============ ============ =============

- 15 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
SPECIAL REVENUE FUND YEAR ENDED JUNE 30, 1994

ALPINE CENTER

GEORGIA LEARNING
RESOURCES SYSTEM

LOTTERY PROGRAMS

TEACHER
EVALUATION GRANT

TEACHER TRAINING
FOR SEX EDUCATION

REVENUES

State Funds Federal Funds Local and Other Funds

$1,340,722.94 $ 116,105.00 $ 173,334.44$ 676,455.40 224,378.78 35,587.03 305,606.21

85,714.00$

31,000.00

Total Revenues

$ 2,052,765.37 $ 646,089.99 $ 173,334.44 $ 85,714.00 $ 31,000.00

EXPENDITURES

Current Instruction
Support Services Pupil '--Services
Improvement of Instructional Services Educational Media Services
General Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Other Support Services

$1,442,353.95$
217,448.77 140,043.07
60.00 197,241.75
66,183.96 210.85

358,149.38 $
4,186.05 151,145.96 25,895.27 102,912.67
6,020.65

157,855.44$
3,290.00 12,189.00

82,633.08 251.80 $
2,829.12

31,000.00

Total Expenditures

$2,063,542.35$ 648,309.98$ 173,334.44 $ 85,714.00$ 31,000.00

Excess of Revenues over (under) Expenditures $ -10,776.98 $ -2,219.99 $

0.00 $

0.00 $

0.00

OTHER FINANCING SOURCES

Operating Transfers In

42.98

19.32

Excess of Revenues and Other Financing

Sources over (under) Expenditures

$ -10,734.00 $ -2,200.67 $

0.00 $

0.00 $

0.00

FUND BALANCE JULY 1

43,197.67

44,108.75

0.00

0.00

0.00

Residual Equity Transfer

FUND BALANCE JUNE 30

$ 32,463.67 $ 41,908.08$

0.00 $

0.00 $

0.00

============= ============ ============ ============ ==========

See.notes to the general purpose financial statements.

- 16 -

EXHIBIT "F"

ACQUIRED IMMUNODEFICIENCY
SYNDROME (AIDS) ACTIVITY

DRUG-FREE SCHOOLS AND COMMUNITIES
ACT

ELEMENTARY AND SECONDARY EDUCATION ACT

TITLE II -
EISENHOWER MATHEMATICS
AND SCIENCE EDUCATION

EVEN START

TOTALS
YEAR ENDED ---------------------------JUNE 30, 1994 JUNE 30, 1993

$1,746,876.38$ 1,579,230.26

$

2,382.21 $ 220,408.10$ 44,558.00$ 264,941.44 1,433,123.93 1,298,754.48

341,193.24 359,636.04

$

2,382.21 $ 220,408.10$ 44,558.00$ 264,941.44$ 3,521,193.55$ 3,237,620.78

$ 27,513.27 $ 200,883.97 $ 2,269,389.09 $ 2,170,227.63

221,634.82 277,757.38

$

4,494.72 $ 219,889.59

15,051.30

59,067.47 620,943.91 384,446.28

25,955.27

29,570.24

518.51

303,962.93 256,467.27

2,829.12

2,829.63

84,393.61

68,338.30

210.85

242.40

4,990.00

4,990.00

5,492.68

$

4,494.72 $ 220,408.10$ 42,564.57 $ 264,941.44 $3,534,309.60$ 3,195,371.81

$

-2,112.51 $

0.00 $ 1,993.43 $

0.00 $ -13,116.05 $ 42,248.97

0.03

$

-2,112.48 $

2,112.48

0.00 $ 0.00

1,993.43 $ 0.00

62.33

931.69

0.00 $ -13,053.72 $

0.00

89,418.90

43,180.66 72,929.44

-26,691.20

$

0.00

==============

$

0.00

=============

$ 1,993.43
=============

$

0.00

========-====

$ 76,365.18$ 89,418.90
==---==----=- -----------=-

- 17 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE YEAR ENDED JUNE 30. 1994

SCHEDULE "l" Page 1

FUNDING AGENCY PROGRAM/GRANT
--------------

FEDERAL FUNDS

RECEIVED IN

FEDERAL

CFDA

AWARDS

PERIOD (NET

REVENUE EXPENDITURES

NUMBER IN PERIOD DF REFUNDS) IN PERIOD

IN PERIOD

------------- ------------- ------------- -------------

Education, U. S. Department of Through Georgia Department of Education Drug-Free Schools and Comnunities Act 1993 Grant 1993 Carry-Over 1994 Grant Elementary and Secondary Education Act Chapter 2 Block Grant - Flow Through 1993 Contract Title II Eisenhower Mathematics and Science Education 1992 Contract 1994 Contract 1994 Regular Even Start 1993 Grant 1993 Carry-Over 1994 Grant Individuals with Disabilities Education Act Title VI, B Flow Through Georgia Learning Resources System 1993 Regular 1993 Carry-Over 1994 Regular Severely Emotionally Disturbed 1991 Regular 1992 Carry-Over 1993 Regular 1993 Carry-Over 1994 Regular Preschool Program Georgia Learning Resources System 1992 Carry-Over (A) 1992 Carry-Over (B) 1993 Carry-Over 1994 Regular Special Projects Severely Emotionally Disturbed 1993 Regular 1993 Carry-Over (A) 1993 Carry-Over (8) 1994 Regular Special Education Personnel Development and Parent Training Title VI, D Georgia Learning Resources System 1993 Regular 1994 Regular

84.186 84.186 $ 84.186
84.151
84.164 84.164 84.164
84.213 84.213 84.213
*84.027 *84.027 *84.027
*84.027 *84.027 *84.027 *84.027 *84.027
84 .173 84.173 84.173 84.173
*84.027 *84.027 *84.027 *84.027
84.029 84.029

$ 14,365.00 231,617.00
27,500.00 17,058.00 72,440.00 290,037.00
34,255.00 87,970.00
58,593.00 186,621.00
24,541.00 31,990.00 59,827.00
15,014.00 174,741.00 319,770.00
5,220.00

5,634.17 14,365.00$ 216,617.00
15,000.00
-1,003.95 27,500.00 17,058.00 76,493.34 45,232.45 154,094.29
3,687.32 520.00
87,970.00 -29.32 -64.40
1,406.02 58,593.00 134,692.00
-17,450.93 24,541.00 31,990.00 59,827.00
75,254.35 174,741.00 234,648.00
4,780.00 3,137.00

14,365.00$ 206,043.10
15,000.00
27,500.00 17,058.00
45,232.45 219,708.99
11,688.56 87,970.00
58,593.00 124,861.27
-19.30 24,541.00 31,990.00 55,583.33
15,014.00 174,741.00 303,246.13
-284.55 5,220.00

14,36.5.00 206,043.10
56,327 .03(1)
27,500.00 15,064.57
45,232.45 219,708.99
11,688.56 87 ,970.02(1)
58,593.00 124,862.04(1)
24,541.00 31,990.00 55,583.33
15,014.00 174,741.00 303,246.13
659.60 3,666.12

- 18 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL FINANCIAL ASSISTANCE YEAR ENDED JUNE 30, 1994

SCHEDULE "1" Page 2

FUNDING AGENCY PROGRAM/GRANT

CFDA NUMBER

AWARDS IN PERIOD

FEDERAL FUNDS RECEIVED IN PERIOD (NET OF REFUNDS)

FEDERAL REVENUE IN PERIOD

EXPENDITURES IN PERIOD

Education, U. S. Department of Through Georgia Department of Education Vocational Education - Basic Grants to States High School Program Basic Grant 1994 Grant

84.048 $

65,325.97 $

65,325.97 $

65,325.97 $

65,407.30(1)

Total U. S. Department of Education

$1,716,884.97 $1,514,558.31 $1,503,377.95$ 1,542,203.24

Health and Human Services, Department of Through Georgia Department of Education Cooperative Agreements to Support School Health Education to Prevent the Spread of Acquired Immunodeficiency Syndrome Teacher Training - AIDS Health Education 1993 Contract 1994 Contract Through Georgia Department of Human Resources Developnental Disabilities Basic Support and Advocacy Grants Georgia Learning Resources System 1993 Contract

93.938 93.938 $
93. 630

$ 6,500.00
9,900.00

3,666.00 $
2,865.00

$ 2,382.21
7,689.74

2,112.51(1) 2,382.21
7,689.74

Total U. S. Department of Health and Human Services

$ 16,400.00$ 6,531.00 $ 10,071.95 $ 12,184.46

OTHER FEDERAL ASSISTANCE

National Science Foundation Through Griffin Regional Educational Service Agency Community Based Instruction Resource Project

$ 21,615.00 $ 10,807.50$ 19,202.80$ 19,202.80

Total Federal Financial Assistance

$1,754,899.97 $1,531,896.81 $1,532,652.70 $1,573,590.50

The Major Program is identified by an asterisk (*) in front of the CFDA number.
(1) Expenditures for this program include State, and/or Local and Other Funds. Expenditures are not maintained by fund source.
See notes to the general purpose financial statements.
- 19 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY ANALYSIS OF CASH AND CASH EQUIVALENTS JUNE 30, 1994

SCHEDULE "2"

NONINTEREST BEARING ACCOUNTS
First National Bank of White County, Cleveland, Georgia
INTEREST BEARING ACCOUNTS
Bank of Dahlonega, Dahlonega, Georgia
Certificates of Deposit No. 35312 (3.40%) No. 35948 (3.66%)
First National Bank of White County, Cleveland, Georgia
Investment Account (3.00%)

$ -21,425.61
$ 100,000.00 100,000.00 53,000.76 253,000.76
$ 231,575.15
=============

See notes to the general purpose financial statements. - 20 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY ACCOUNTS RECEIVABLE JUNE 30 1 1994

SCHEDULE "3"

Bank of Dahlonega Interest Earned
Education, Georgia Department of Lottery Programs Computers in Classrooms Distant Learning Education Technology Centers Federal Programs ESEA - Even Start Individuals with Disabilities Education Act Georgia Learning Resources System Title VI, B Title VI, D Severely Emotionally Disturbed Title VI, B Contracts Cooperative Agreements to Support School Health Teacher Training - AIDS Health Education
Griffin Regional Educational Service Agency Community Based Instruction Resource Project
Human Resources, Georgia Department of Developmental Disabilities Basic Support and Advocacy Grants
Various Sources Sales and Services

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE FUND

TOTAL

$ 2,226.39

$

2,~26.39

$ 9,000.00 1,000.00 3,303.30
65,614.70
33,735.00 2,083.00
83,612.13
2,382.21
8,395.30

9,000.00 1,000.00 3,303.30 65,614.70
33,735.00 2,083.00
83,612.13
2,382.21
8,395.30

1,542.44

4,824.74

4,824.74 1,542.44

$ 12,164.13 $ 205,555.08$ 217,719.21

See notes to the general purpose financial statements. - 21 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30. 1994

SCHEDULE "4"

AGENCY/FUNDING
GRANTS
Education, Georgia Department of Other State Programs Georgia Learning Resources System Regional Educational Service Agencies Severely Emotionally Disturbed Special Education Low Incidence Grant Staff Development Sex Education Grant Supervision and Assessment of Student and Beginning Teachers and Performance-Based Certification Lottery Programs Computers in Classrooms Distant Learning Education Technology Centers Safe Schools Grant
Georgia Public Telecommunication Commission Lottery Program Distant Learning
CONTRACTS Education, Georgia Department of Coordination of Logistical and Technical Arrangements to Review, Segment and Index Videotapes or Software to the Quality Core Curriculum Objectives Participation of Local School Personnel in Technology Training

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

$ 63,479.00 $ 63,479.00

$ 422,930.00

422,930.00

1,340,722.94 1,340,722.94

52,626.00

52,626.00

31,000.00

31,000.00

85,714.00
9,000.00 1,000.00 147,410.44 11,189.00

85,714.00
9,000.00 1,000.00 147,410.44 11,189.00

4,735.00

4,735.00

30,000.00 3,000.00

30,000.00 3,000.00

,$ 455,930.00$ 1,746,876.38 $ 2,202,806.38
============= ============= =============

See notes to the general purpose financial statements. - 22 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF LOCAL AND OTHER REVENUE YEAR ENDED JUNE 30, 1994

SCHEDULE "5"

Indirect Cost Special Revenue Fund
Interest Earned Sales and Services
Audio-Visual Repair Less: Cost of Goods Sold
Business Machine Repairs Less: Cost of Goods Sold
Computer Repairs Less: Cost of Goods Sold
Computer Sales Less: Cost of Goods Sold
Printing Sales Less: Cost of Goods Sold
Services Provided Shared Services Projects Boards of Education Banks County Buford, City of Dawson County Forsyth County Franklin County Gainesville, City of Habersham County Hall County Hart County Lumpkin County Rabun County Stephens County Towns County Union County White County
Workshop Fees Other

GOVERNMENTAL FUND TYPES

GENERAL FUND

SPECIAL REVENUE
FUND

TOTAL

$ 31,070.76 11,678.77
15,561.35 -12,018.90
13,991.59 -10,896.16 31,727.56 -29,282.59
2,142.30 -2,142.30 38,874.15 -4,468.91

$ 31,:070.76 11,678.77
15,561.35 -12,018.90
13,991.59 -10,896.16 31,727.56 -29,282.59
2,142.30 -2,142.30 38,874.15 -4,468.91

8,633.70 $ 6,223.80 10,144.20 34,812.80 16,461.80 15,338.20 27,061.80 78,318.10 17,055.40 13,727.00 9,460.50 21,565.70 4,261.20 10,504.60 12,953.20 80,797.32 35,107.18

5,410.00
4,725.00
19,733.50 6,422.25 57,597.75
6,150.00 5,776.00 21,728.25 41,138.75 18,979.75 48,127.25 20,486.75 84,917.99

14,043.70 6,223.80 14,869.20 34,812.80 36,195.30 21,760.45 84,659.55 78,318.10 23,205.40 19,503.00 31,188.75 62,704.45 23,240.95 58,631.85 33,439.95 165,715.31 35,107.18

$ 488,664.12 $ 341,193.24 $ 829,857.36
============= ============= =============

See notes to the general purpose financial statements. - 23 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30. 1994

SCHEDULE "6"

EXPENDITURES
------------
Operating Costs Salaries Employee Benefits Travel of Employees Professional and Technical Services Compensation of Board Members Water, Sewer and Cleaning Services Repair and Maintenance Services Rents Insurance Communications Other Purchased Services Supplies Energy Books, Textbooks and Periodicals Federal Indirect Costs Other Expenditures
Nonoperating Costs Equipment
Total Expenditures

SPECIAL

GENERAL

REVENUE

FUND

FUND

TOTAL

------------- ------------- -------------

$ 591,829.02 $ 1,652,187.16 $ 2,244,016.18

154,908.45

444,931.62

599,840.07

23,142.96

57,143.31

80,286.27

99,564.70

523,988.90

623,553.60

3,100.00

3,100.00

5,757.56

20,780.00

26,537.56

10,134.59

10,594.95

20,729.54

6,592.50

36,216.05

42,808.55

11,244.00

3,516.00

14,760.00

14,703.49

24,551.92

39,255.41

320.00

55,366.44

55,686.44

60,923.91

209,016.62

269,940.53

7,161.96

7,161.96

183.00

53,859.32

54,042.32

31,070.76

31,070.76

22,487.89

73,315.98

95,803.87

19,731.85

337,770.57

357,502.42

------------- ------------- -------------

$1,031,785.88$ 3,534,309.60$ 4,566,095.48
============= ============= =============

See notes to the general purpose financial statements. - 24 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF EXPENDITURES BY OBJECT LOTTERY PROGRAMS YEAR ENDED JUNE 30, 1994

SCHEDULE "7"

EXPENDITIRES
------------
Operating Costs Professional and Technical Services Comnunications Supplies
Nonoperating Costs EquiJJIIE!nt

COMPUTERS

EDUCATION

SAFE

G.P.T.C.

IN

DISTANT

TECHNOLOGY SCHOOLS

DISTANT

CLASSROOMS LEARNING

CENTERS

GRANT

LEARNING

TOTAL

------------ ------------ ------------ ------------ ------------ ------------

$ 3,723.00

$ 435.00 452.38
33,076.20$

8,679.05

$ 435.00 452.38
45,478.25

5,277.00$ 1,000.00 113,446.86

2,509.95 $ 4,735.00 126,968.81

------------ ------------ ------------ ------------ ------------ ------------

Total Expenditures

$ 9,000.00 $ 1,000.00$ 147,410.44 $ 11,189.00$ 4,735.00$ 173,334.44
========== =========== ============ ============ ============ ==========

See notes to the general purpose financial statements. - 25 -

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION OF BOARD MEMBERS
YEAR ENDED JUNE 30, 1994

BOARD MEMBER ADDRESS
Mr. Roger Nicholas, Chairman(*) Rabun County Board of Education P. 0. Box 468 Clayton, Georgia 30525
Mr. Charles Burt (*) Route 5, Box 5475 Dawsonville, Georgia 30534
Mr. John Cleveland(*) Hart County Board of Education P. 0. Box 696 Hartwell, Georgia 30643
Mr. Raymond Collins(*) White County Board of Education 135 Brook Street Cleveland, Georgia 30528
Mr. Tony Collins(*) 102 Hillcrest Drive Dahlonega,Georgia 30534
Mr. James Dumas(*) 1394 Harden Bridge Road Commerce, Georgia 30529
Mrs. Ina Fossett (*) Forsyth County Board of Education 314 Tribble Gap Road Cumming, Georgia 30130
Mr. Lloyd Harben (*) Dawson County Board of Education P. 0. Box 208 Dawsonville, Georgia 30534
Mrs. Jerri Hooper(*) Habersham County Board of Education P. 0. Box 467 Clarkesville, Georgia 30523
Mr. H. F. Johnson, Jr. (*) Hall County Board of Education 711 Green Street, Suite 100 Gainesville, Georgia 30501
Mr. Gary Keith(*) Lumpkin County Board of Education 101 Mountain View Drive Dahlonega, Georgia 30533
Mr. James Kimsey(*) Towns County Board of Education P. 0. Box 386 Hiawassee, Georgia 30546

- 26 -

SCHEDULE "8" Page 1

$

450.00

400.00 450.00

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF COMPENSATION OF BOARD MEMBERS YEAR ENDED JUNE 30. 1994
BOARD MEMBER ADDRESS
Mr. David Martin (*) 4098 South Browning Bridge Road Lula, Georgia 30554
Mr. Ed Mi 11 s (*) Stephens County Board of Education Route 1, Box 75 Toccoa, Georgia 30577
Mr. Boyd Outz (*) Franklin County Board of Education P. 0. Box 99 Carnesville, Georgia 30521
Mrs. Tena Padget(*) 1364 Chamblee Gap Road Cumming, Georgia 30130
Mr. Dock Sisk(*) Banks County Board of Education Box 248, Highway 51 Homer, Georgia 30547
Mrs. Ann Skelton (*) P. 0. Box 114 Cleveland, Georgia 30528
Mr. Tommy Stephens(*) Union County Board of Education 50 School Circle Blairsville, Georgia 30512
Mr. Dale Thurman (*) Highway 76 Hiawassee, Georgia 30546
Dr. Alan Zubay (*) City of Gainesville Board of Education 200 Main Street Hunt Tower, Suite 100 Gainesville, Georgia 30505
(*) Denotes Board Members Serving as of June 30, 1994
See notes to the general purpose financial statements.
- 27 -

SCHEDULE "B" Page 2

$

500.00

350.00 600.00 350.00 $ 3,100.00

SECTION II SUMMARY AND SCHEDULE OF SALARIES AND TRAVEL

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SUMMARY OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1994

SALARIES

TOTAL PER FINANCIAL
STATEMENTS (ACCRUAL BASIS)

ADJUSTMENTS FOR ACCRUALS

TOTAL PER

---------------------------- SCHEDULE

JUNE 30, 1993 JUNE 30, 1994 (CASH BASIS)

GENERAL FUND

Instruction

$

140,920.73 $

0.00 $

0.00 $ 140,920.73

Support Services

Improvement of Instructional Services

116,920.80

116,920.80

General Administration

85,852.99

85,852.99

Business Administration

43,574.04

43,574.04

Central Support Services

53,454.84

53,454.84

Other Operations of Non-Instructional

Services

151,105.62

151,105.62

---------------- ------------- ------------- -------------

Total General Fund

$

591,829.02 $

0.00 $

0.00 $ 591,829.02

SPECIAL REVENUE FUND

1,652,187.16 199,598.17 -176,829.75 1,674,955.58

Total Salaries

$ 2,244,016.18$ 199,598.17 $ -176,829.75 $ 2,266,784.60

TRAVEL

GENERAL FUND

Instruction

$

8,044.65 $

0.00 $

0.00 $ 8,044.65

Support Services

Improvement of Instructional Services

9,266.66

9,266.66

General Administration

2,326.19

2,326.19

Business Administration

40.11

40.11

Central Support Services

2,520.72

2,520.72

Other Operations of Non-Instructional

Services

944.63

944.63

---------------- ------------- ------------- -------------

Total General Fund

$

23,142.96 $

0.00 $

0.00 $ 23,142.96

SPECIAL REVENUE FUND

57,143.31

0.00

0.00

57,143.31

Total Travel

$

80,286.27 $

0.00 $

0.00 $ 80,286.27

================ ============= ============= =============

NAME
ABERCROMBIE.GAY ADAMS.LYNN ADAMS.SHIRLEY ALEXANDER.KIMBERLY D ALLEY,NANCY S ARMOUR, JUDITH H ARROWOOD. JUANITA BEASLEY,ANGELA D BEAVERS.BARBARA JEAN BENNER.WILLIAM E III BENNETT.ROGER E BENNETT.SHERRI BERGHOLM.BONNY E BLACK.RITA A BLACK.RITA A BOLLINGER, MAC BOWEN.SHERRI L BROOKS.MARC BURRELL.CHERYL B CARROLL.KAREN CARTER.TERESA A CHAMBERS.ANGIE CHASTAIN.MICHELLE CHASTAIN.SHERRY P CHURCHWELL.ROBIN CDNVARD,KIMBERLEY A DAY-LEWIS, TIGHE DERDEN.DONNA DEVEREAUX.SHARON S DORSEY.HELEN H DORSEY.HELEN H DYER.GINA DYER.GLENDA FARMER.HOWARD LEE FLEMING.ROBIN W FORTNER.CATHERINE FRANKS.DIANNE S FREEMAN.SHIRLEY A FREEMAN.SHIRLEY A FREEMAN.SUSIE J FUGERA,MELVELINE FULLER.LELA GERRELL,JERILYN GOWAN,BONEL GDWAN,BONEL GREGORY,RONALD GUNN.MYRTLE J HALEY.MELANIE HALL.COURTNEY HAMPTON,JANINE HANS.ROBYN J HARNEY.PATRICIA HARRISON.JAMES J JR HELTON.DARLENE HENNING.DIANA L HIGGINBOTHAM.JANE HOLCOMB.BETTY HOLCOMB.JOYCE HUNTER.MARLENE JACKSON.DOUG KEIM.FRANCES G LECROY.SARAH LEWIS,MONTENE M LEWIS,MONTENE M LOVINGOOD.DONNA LOYLESS,CAROLYN R

PIONEER R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994

TITLE CATEGORY

SPECIAL REVENUE FUND - S.E.D.

$

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

OTHER OPERATIONS OF NONINSTRUCT. SERV.

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

OTHER OPER~TIONS OF NONINSTRUCT. SERV.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

INSTRUCTION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

OTHER OPERATIONS OF NONINSTRUCT. SERV.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SUPPORT SERVICES - CENTRAL

SUPPORT SERVICES - BUSINESS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - G.L.R.S.

GEORGIA LEARNING RESOURCES SYSTEM FUND

SPECIAL REVENUE FUND - OTHER PROGRAMS

GEORGIA LEARNING RESOURCES SYSTEM FUND

SPECIAL REVENUE FUND - OTHER PROGRAMS

OTHER OPERATIONS OF NONINSTRUCT. SERV.

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

OTHER OPERATIONS OF NONINSTRUCT. SERV.

INSTRUCT ION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - S.E.D.

INSTRUCT ION

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

GEORGIA LEARNING RESOURCES SYSTEM FUND

SALARIES AMOUNT
36.00 80.00 39,787.54 $ 1,663.80 29,831.36 18,443.04 51.00 8,662.50 25,959.86 5. 214. 16 53,008.80 70.00 22,242.46
9,883.53 20,600.80 12,902.84 26,711.04 32,898.82
140.00 8,662.50
41.00 519.00 30,963.33 1,356.56 1,240.00 5,214.16 15,723.00 204.00 10,690.56 10,690.44 27,513.30 15,723.00 27,512.04 10,973.54 40,359.96 12,721.80 7,954.56 7,954.44 21,401.04 55.97 22,847.00 12,350.84 11,798.25 560.00 4,210.66 75.62 36.00 3,789.32 3,086.50 3,951.82 42,993.60 29,187.00
31,208.70 30,435.64
4,738.50 16,692.00 19,712.20 12,350.84
93.65 38.00 41,798.08 9, 199. 52 892. 16 35,662.78

TRAVEL EXPENSE
798.89 60.27
384.72
_8, 695. 62 79. 17 33.39 11. 34
127.62 7.98
17. 15 167.46 52.92
1,695.29
322. 14
55.86 26.88 11. 43 28. 14 774.78 99.00 31. 71
5.88 63.21 78. 12
14.49 1,783.82
590.34 45.36
1,467.46 154. 11 15.54 28. 14 44.52
3,837.42
167.46

BOED

PIONEER R.E.S.A. SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1994

NAME

TITLE CATEGORY

MARCHBANKS,SARALYN W

SPECIAL REVENUE FUND - OTHER PROG

$

MARCHBANKS.SCOTT G

SPECIAL REVENUE FUND - OTHER PROGRAMS

MAXEY.KASMIR S

SPECIAL REVENUE FUND - OTHER PROGRAMS

MAXWELL.THERESA SHANNON SPECIAL REVENUE FUND - OTHER PROGRAMS

MCAVOY,CAROL LANE

SPECIAL REVENUE FUND - OTHER PROGRAMS

MCCONNELL.VICKIE C

GENERAL ADMINISTRATION

MCDOWELL.MICHAEL C

SUPPORT SERVICES - CENTRAL

MCGHEE,GILBRETTA S

SUPPORT SERVICES - BUSINESS

MCGHEE,GILBRETTA S

SPECIAL REVENUE FUND - OTHER PROGRAMS

MCGUIRE.LINDA C

SPECIAL REVENUE FUND - OTHER PROGRAMS

MOFFETT.MALVINA

SPECIAL REVENUE FUND - OTHER PROGRAMS

MOFFETT, WAYNE

SPECIAL REVENUE FUND - OTHER PROGRAMS

MURRAY.ANN

SPECIAL REVENUE FUND - S.E.D.

MYERS.HOLLY

SPECIAL REVENUE FUND - S.E.D.

NICHOLS.WILLARD M

OTHER OPERATIONS OF NONINSTRUCT. SERV.

ORDNER.SANDRA G

SPECIAL REVENUE FUND - OTHER PROGRAMS

PALMER.BARBARA

GENERAL ADMINISTRATION

PALMER.BARBARA

GEORGIA LEARNING RESOURCES SYSTEM FUND

PARDUE.PAT A

SPECIAL REVENUE FUND - OTHER PROGRAMS

PARKER.SUSAN C

GEORGIA LEARNING RESOURCES SYSTEM FUND

PARTIN.MELANIE L

INSTRUCTION

PECK.BOBBIE L

GEORGIA LEARNING RESOURCES SYSTEM FUND

PERRY ,DAVID

SPECIAL REVENUE FUND - OTHER PROGRAMS

PORTER-WHITMIRE.DERRICK SPECIAL REVENUE FUND - OTHER PROGRAMS

PORTER-WHITMIRE.LYNNE

SPECIAL REVENUE FUND - OTHER PROGRAMS

PORTERFIELD,JANICE B

GEORGIA LEARNING RESOURCES SYSTEM FUND

PRICE.STELLA W

SPECIAL REVENUE FUND - OTHER PROGRAMS

PROCTOR.SUSAN

SPECIAL REVENUE FUND - OTHER PROGRAMS

ROGERS.BRENDA G

SPECIAL REVENUE FUND - OTHER PROGRAMS

RUARK.CHRISTINE C

SPECIAL REVENUE FUND - OTHER PROGRAMS

SANDERS.DIANE

SPECIAL REVENUE FUND - S.E.D.

SEABOLT,J ALLEN

INSTRUCTION

SEABOLT,J ALLEN

SUPP SRVS - IMPROV INSTR & ED MED SRVS

SEWELL,YONAH

SPECIAL REVENUE FUND - OTHER PROGRAMS

SHANNON, JULIA G

SPECIAL REVENUE FUND - OTHER PROGRAMS

SIMPSON.MARTHA E

SPECIAL REVENUE FUND - OTHER PROGRAMS

SKELTON.BARBARA

SPECIAL REVENUE FUND - OTHER PROGRAMS

SLONE.ANNE

SPECIAL REVENUE FUND - OTHER PROGRAMS

SMITH, EVELYN H

INSTRUCTION

SMITH, EVELYN H

GEORGIA LEARNING RESOURCES SYSTEM FUND

SMITH,J MARLIN

DIRECTOR

SMITH.SAMANTHA N

SPECIAL REVENUE FUND - OTHER PROGRAMS

STEPHENS.ANN

SPECIAL REVENUE FUND - OTHER PROGRAMS

STINESPRING.CLARE G

GEORGIA LEARNING RESOURCES SYSTEM FUND

STOVER.STAN

SPECIAL REVENUE FUND - OTHER PROGRAMS

STOVER, STAN

SPECIAL REVENUE FUND - S.E.D.

STOWERS.MARCUS KEITH

INSTRUCTION

STOWERS.MARCUS KEITH

GENERAL ADMINISTRATION

STOWERS.MARCUS KEITH

SPECIAL REVENUE FUND - OTHER PROGRAMS

STRANGE.MELODY

SPECIAL REVENUE FUND - S.E.D.

TAYLOR.AUDREY JEANNE

SPECIAL REVENUE FUND S.E.D.

TAYLOR.BRENDA SUE

SPECIAL REVENUE FUND - OTHER PROGRAMS

TENCH,ENGIE A

SPECIAL REVENUE FUND - OTHER PROGRAMS

THOMAS.BETTYE

SPECIAL REVENUE FUND - OTHER PROGRAMS

THOMAS.SARAH H

SPECIAL REVENUE FUND - OTHER PROGRAMS

THORPE, ROBERT

SPECIAL REVENUE FUND - OTHER PROGRAMS

TIMMER, DAVID

SPECIAL REVENUE FUND - S.E.D.

VANDIVER.JENNIFER

OTHER OPERATIONS OF NONINSTRUCT. SERV.

WALKER.DORIS J

SPECIAL REVENUE FUND - OTHER PROGRAMS

WATKINS.KENNETH H

INSTRUCTION

WEBB.STEVEN

SPECIAL REVENUE FUND - S.E.D.

WHITE, THOMAS B

SPECIAL REVENUE FUND - OTHER PROGRAMS

WILLS.KATHRYN P

SPECIAL REVENUE FUND - OTHER PROGRAMS

WILSON,S PAMELA

SPECIAL REVENUE FUND - OTHER PROGRAMS

WINDHAM.SHERYL

SPECIAL REVENUE FUND - OTHER PROGRAMS

WINDHAM.SHERYL

GEORGIA LEARNING RESOURCES SYSTEM FUND

WINKLER, MARGIE

SPECIAL REVENUE FUND - OTHER PROGRAMS

2

SALARIES AMOUNT
21,658.54 $ 21,656.04
9,777.50 25,270.70
3,098.40 20,153.04 45,500.40 22,173.00
2,499.96 20,778.00 16,773.00 58,281.00
70.00 276.00 29,187.00 1,784.34 1,432.75 15,760.25 2,287.00 39,741.02 7,861.02 18,811.40 30,573.30 38,841.86 20,800.70 23,400.94 26,935.79 43,192.26 1,673.16 9,465.00 121. 24
55,957.44 8,070.00
10,954.60 1,374.90
15,723.00 13,496.20 10,685.95
63,267.24 23,037.41 11,868.64 35,789.01 40,750.86
10,199.52 999.96
40,798.08 485.04 74.62
33,063.30 13,007.47 26,947.50
860.38 1,750.72
17 .00 15,327.00
9,465.00 42,993.60
360.00 47,997.60 36,845.21 33,860.66
4,596.88 42,488.51 29,154.66

TRAVEL EXPENSE
99.96 306.39
107.94
3,024.30 34.23
858.28 4,410.55
325.71
100.80
3, 156. 32 45.99
653. 18
2,128.84 78.33
3,204.70 3,564.59 2,963.77
209.79
482.69 5,025.25
48.09
673.79 26.88 25.62 10.92
2,326. 19 2,380.40
31 .08 2,099.96 1,482.45
167.45
3,781.44
1,924.21 113.62
15. 12
3,229.78
2,817.29 2,569.40 2,001.84
3,249.17 69.51

BOED

NAME
WISE.NANCY WODDS,CDLETTE WRIGHT, LINDA WRIGHT.PHIL XAN,NUS KATHRYN YOUNG.JO ELLEN

PIONEER R.E.S.A.

SCHEDULE OF SALARIES AND TRAVEL

3

YEAR ENDED JUNE 30, 1994

TITLE CATEGORY

SALARIES AMOUNT

TRAVEL EXPENSE

SPECIAL REVENUE FUND - OTHER PROG

$

SPECIAL REVENUE FUND - OTHER PROGRAMS

SPECIAL REVENUE FUND - OTHER PROGRAMS

GEORGIA LEARNING RESOURCES SYSTEM FUND

SPECIAL REVENUE FUND - S.E.D.

SPECIAL REVENUE FUND - OTHER PROGRAMS

15,723.00 $ 10,973.54
2,470.00 50,997.60
389.50 20,757.96

244.32 954.24
2,105.16
379. 10

TOTALS

$ 2,266,784.60 $ 80,286.27

SECTION Ill COMPLIANCE

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board ofControl
COMPLIANCE REPORT BASED ON AN AUDIT OF THE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This report was qualified for a scope limitation and for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.
We did not observe the taking of inventories for resale at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories for resale through alternative procedures.
Compliance with laws, regulations, contracts, and grants applicable to Pioneer Regional Educational Service Agency is the responsibility of the Agency's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the Agency's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion.

94CRL-10

The results ofour tests indicate that, with respect to the items tested, the Pioneer Regional Educational Service Agency complied, in all material respects, with the provisions referred to in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Agency had not complied, in all material respects, with those provisions.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution ohhis report which is a matter of public record.
Respectfully submitted,
t:L-~
Claude L. Vickers State Auditor
CLV:gp 94CRL-10

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board ofControl

SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This report was qualified for a SC?Pe limitation and for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have applied procedures to test the Pioneer Regional Educational Service Agency's compliance with the following requirements applicable to each of its Federal financial assistance programs, which are listed in the Schedule of Federal Financial Assistance, for the year ended June 30, 1994:

( 1) Political Activity

(5) Allowable Costs/Cost Principles

(2) Civil Rights

(6) Audit Follow-Up/Resolution

(3) Cash Management

(7) Administrative Requirements

(4) Federal Financial Reports

Our procedures were limited to the applicable procedures described in the Office ofManagement and Budget's "Compliance Supplement for Single Audits of State and Local Governments" and other additional procedures as deemed necessary. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Agency's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion.

94CRL-50

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that the Pioneer Regional Educational Service Agency had not complied, in all material respects, with those requirements. However, the results of our procedures disclosed immaterial instances of noncompliance with those requirements, which are described in the Schedule ofFindings and Improper or Questioned Costs.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp 94CRL-50

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members ofthe General Assembly Members ofthe State Board of Education
and Director and Members of the Pioneer Regional Educational Service Agency Board of Control

SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS

Ladies and Gentlemen:

We have audited the general pwpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This report was qualified for a scope limitation and for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

We have also audited the Pioneer Regional Educational Service Agency's compliance with the requirements governing:

(1) Types of Services Allowed or Unallowed

(5) Applicable Special Tests and Provisions

(2) Eligibility
(3) Matching, Level ofEffort, and/or Earmarking

(6) Other Requirement Claims for Advances and Reimbursements

(4) Reporting

These requirements are applicable to the major Federal financial assistance program, which is identified in the Schedule ofFederal Financial Assistance, for the year ended June 30, 1994. The management of the Pioneer Regional Educational Service Agency is responsible for the Agency's compliance with those requirements. Our responsibility is to express an opinion on compliance with those requirements based on our audit.

94CRL-80

Except as discussed in the following paragraph, we conducted our audit of compliance in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred. An audit includes examining, on a test basis, evidence about the Pioneer Regional Educational Service Agency's compliance with those requirements. We believe that our audit provides a reasonable basis for our opinion.
We did not observe the taking of the inventories for resale at June 30, 1994, nor could we satisfy ourselves as to the accuracy ofthe amounts stated as inventories for resale through alternative procedures. However, this matter has no affect on the Agency's compliance with the requirements listed in the second paragraph of this report.
In our opinion, the Pioneer Regional Educational Service Agency complied, in all material respects, with the requirements as disclosed in the second paragraph that are applicable to its major Federal financial assistance program for the year ended June 30, 1994.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp 94CRL-80

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board of Control

SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS

Ladies and Gentlemen:

We have audited the general purpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This report was qualified for a scope limitation and for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements.

In connection with our audit of the fiscal year 1994 general purpose financial statements of the Pioneer Regional Educational Service Agency and with our consideration ofthe Agency's internal control structure used to administer Federal financial assistance programs, as required by Office ofManagement and Budget (0MB) Circular A-128, "Audits of State and Local Governments", we selected certain transactions applicable to certain nonmajor Federal financial assistance programs for the year ended June 30, 1994. As required by 0MB Circular A-128, we have performed auditing procedures on the selected transactions to test compliance with the requirements governing:

(I) Types of Services Allowed or Unallowed

(2) Eligibility

Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the Pioneer Regional Educational Service Agency's compliance with these requirements. Accordingly, we do not express such an opinion.

94CRL-120

With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Pioneer Regional Educational Service Agency had not complied, in all material respects, with those requirements.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~
Claude L. Vickers State Auditor
CLV:gp 94CRL-120

SECTION IV INTERNAL CONTROL

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members of the State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board ofControl
REPORT ON INTERNAL CONTROL STRUCTURE IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This
report was qualified for a scope limitation and for a departure from generally accepted accounting principles,
as identified in the auditor's report on the general purpose financial statements.
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards, and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement.
We did not observe the taking of the inventories for resale at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories for resale through alternative procedures.
In planning and performing our audit of the general purpose financial statements of the Pioneer Regional Educational Service Agency for the year ended June 30, 1994, we considered the internal control structure in order to determine our auditing procedures for the purpose ofexpressing our opinion on the general purpose financial statements and not to provide assurance on the internal control structure.
The management of the Pioneer Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies
94ICL-3

and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation ofthe structure to future periods is subject to risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate.

For the purposes of this report, we have classified the significant internal control structure policies and

procedures in the following categories:



(1) Cash and Cash Equivalents

(6) Employee Compensation

(2) Inventories

(7) General Ledger

(3) Revenue/Receivables/Receipts

(8) General Fixed Assets

(4) Procurement

(5) Expenditures/Liabilities/ Disbursements

For all ofthe internal control categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk.

We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the entity's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements.

As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control categories:

(1) Accounting Controls (Overall)

(2) General Fixed Assets

A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.

Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all

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reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that all ofthe reportable conditions disclosed above are also considered to be material weaknesses.
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Pioneer Regional Educational Service Agency's financial statements and this report does not affect our report thereon dated February 23, 1995.
This report is intended for the information of management, the Federal cognizant audit agency and other Federal granter agencies. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
/4~
Claude L. Vickers State Auditor
CLV:gp 94ICL-3

CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 23, 1995

Honorable Zell Miller, Governor Members of the General Assembly Members ofthe State Board ofEducation
and Director and Members ofthe Pioneer Regional Educational Service Agency Board of Control
SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
Ladies and Gentlemen:
We have audited the general purpose financial statements ofthe Pioneer Regional Educational Service Agency as ofand for the year ended June 30, 1994, and have issued our report thereon dated February 23, 1995. This report was qualified for a scope limitation and for a departure from generally accepted accounting principles, as identified in the auditor's report on the general purpose financial statements. We have also audited the Pioneer Regional Educational Service Agency's compliance with requirements applicable to the major Federal financial assistance program and have issued our opinion thereon dated February 23, 1995.
Except as discussed in the following paragraph, we conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of Office ofManagement and Budget (0MB) Circular A-128, "Audits of State and Local Governments". Those standards and 0MB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement and about whether the Pioneer Regional Educational Service Agency complied with laws and regulations, noncompliance with which would be material to a major Federal financial assistance program.
We did not observe the taking of the inventories for resale at June 30, 1994, nor could we satisfy ourselves as to the accuracy of the amounts stated as inventories for resale through alternative procedures.

94ICL-7

In planning and performing our audit for the year ended June 30, 1994, we considered the Agency's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the Agency's general purpose financial statements and on its compliance with requirements applicable to the major Federal :financial assistance program and to report on the internal control structure in accordance with 0MB Circular A-128. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to Federal financial assistance programs. We have addressed internal control structure policies and procedures relevant to our audit ofthe general purpose financial statements in a separate report dated February 23, 1995.

The management of the Pioneer Regional Educational Service Agency is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that, assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that Federal :financial assistance programs are managed in compliance with applicable laws and regulations. Because ofinherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness ofthe design and operation of policies and procedures may deteriorate.

For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering Federal financial assistance programs in the following control categories:

GENERAL REQUIREMENTS

SPECIFIC REQUIREMENTS

(1) Political Activity (2) Civil Rights (3) Cash Management (4) Federal Financial Reports

(1) Types of Services Allowed or Unallowed
(2) Eligibility
(3) Matching, Level ofEffort, and/or Earmarking

(5) Allowable Costs/Cost Principles

(4) Reporting

(6) Audit Follow-Up/Resolution (7) Administrative Requirements

(5) Applicable Special Tests and Provisions
(6) Other Requirement Claims for Advances and Reimbursements

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For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk.
During the year ended June 30, 1994, the Pioneer Regional Educational Service Agency expended 51% ofits total Federal financial assistance under the major Federal financial assistance program.
We performed tests of controls, as required by 0MB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with general requirements and specific requirements, as described above that are applicable to the Agency's major Federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion.
We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation ofthe internal control structure that, in our judgment, could adversely affect the Agency's ability to administer Federal financial assistance programs in accordance with applicable laws and regulations.
As described in the Schedule ofFindings and Improper or Questioned Costs, reportable conditions were noted in the following control category:
Administrative Requirements
A material weakness is a reportable condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a Federal financial assistance program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.
Our consideration of the internal control structure policies and procedures used in administering Federal financial assistance would not necessarily disclose all matters in the internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses as defined above. However, we believe that the reportable conditions described above are also considered to be material weaknesses.
These conditions were considered in determining the nature, timing, and extent of the procedures to be performed in our audit of the Pioneer Regional Educational Service Agency's compliance with requirements applicable to its major Federal financial assistance program for the year ended June 30, 1994, and this report does not affect our report thereon dated February 23, 1995.
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This report is intended for the information of management, the Federal cognizant audit agency and other Federal grantor agencies and should not be used for any other purpose. This restriction is not intended to limit the distribution of this report which is a matter of public record.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp 94ICL-7

SECTIONV FINDINGS AND IMPROPER OR QUESTIONED COSTS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1994
PRIOR YEAR/CURRENT YEAR
ACCOUNTING CONTROLS (OVERALL) - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequate Separation ofDuties Reportable Condition - Material Weakness Audit Control Number 8544-93-01
The audit report for the year ended June 30, 1993, stated that the Agency did not provide for adequate separation of employee duties in the performance of accounting functions and related procedures. For the year under review, our audit noted no improvement regarding adequate separation of employee duties. This deficiency was a result ofmanagement's decision to limit the number of administrative staff made responsible for accounting functions. Management should periodically review this decision to determine if employee duties can be reassigned to achieve a higher degree of internal control with existing staff.
Note: Federal financial assistance program affected by this finding is as follows: Individuals with Disabilities Education Act - Title VI, B Program (CFDA 84.027)
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Financial Statements Reportable Condition - Material Weakness Audit Control Number 8544-93-02
The audit report for the year ended June 30, 1993, noted that the Agency did not maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted
accounting principles. In the year under review, the Agency did not establish a General Fixed Assets Account
Group within the formal accounting records. The management of the Agency has chosen not to maintain a system-wide General Fixed Assets Account Group due to the GENESIS computer system not having a Fixed Assets Accounting program. 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 of equipment 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.

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1994
PRIOR YEAR/CURRENT YEAR
ADMINISTRATIVE REQUIREMENTS Inadequate Accounting Records Federal Financial Assistance Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8544-93-03
The audit report for the year ended June 30, 1993, stated that the books and records for the Individuals with Disabilities Education Act - Special Education Personnel Development and Parent Training - Title VI, D Program (CFDA 84.029) were not adequately segregated to ensure identification of revenues and expenditures by specific project as required by 34 CFR 80.20. During the year under review, these programs again were not adequately segregated as required.
For reporting purposes, extensive audit procedures were necessary to prepare these programs on an individual project basis. The Agency should implement procedures to ensure that accounting records are maintained on an individual project basis for all required Federal programs.
CURRENT YEAR
ADMINISTRATIVE REQUIREMENTS Inadequate Accounting Records Federal Financial Assistance Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8544-94-01
Requirements of 34 CFR 80.20 mandate that accounting records be adequately segregated to ensure identification ofrevenues and expenditures by specific project. For the year under review, accounting records for the Elementary and Secondary Education Act - Even Start (CFDA 84.213) were not adequately segregated to ensure identification of revenues and expenditures by specific project.
For reporting purposes, extensive audit procedures were necessary to prepare these programs on an individual project basis. The Agency should implement procedures to ensure that accounting records are maintained on an individual project basis for all required Federal programs.

SECTION VI PERTINENT VIEWS OF RESPONSIBLE OFFICIALS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY PERTINENT VIEWS OF RESPONSIBLE OFFICIALS YEAR ENDED JUNE 30, 1994
AD:MINISTRATIVE REQUIRE:MENTS Inadequate Accounting Records Federal Financial Assistance Reportable Condition - Material Weakness Nonmaterial Noncompliance Audit Control Number 8544-94-0 I
The above requirements are implemented in our FY 95 records. Genesis program has expanded the fund sources in other instructional programs in order for our separating the fund sources or grant funds.
Note: The Pioneer Regional Educational Service Agency has elected not to provide comments for inclusion in this report other than the above.