Management report, Pioneer Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

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

SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 15, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members ofthe State Board of Education
and Director and Members ofthe Pioneer Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Pioneer Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Pioneer Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Pioneer Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use ofmanagement ofthe Pioneer Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~
Claude L. Vickers State Auditor
CLV:gp

SECTION I SELECTED FINANCIAL INFORMATION

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

YEAR ENDED JUNE 30, 1998

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Student Transportation Services Central Support Services Other Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1, 1997

GENERAL FUND

BUDGET

ACTUAL

$ 970,349.00 $ 1,163,437.78
10,308.76 601,236.00 1,265,226.87
$ 1,571,585.00 $ 2,438,973.41

$ 371,739.80 $ 546,184.20

338,123.34

976,843.56

159,053.00 218,094.25

60,453.00 43,177.40

65,070.36 73,678.67

93,018.40 342,643.00

103,212.92 435,897.83

$ 1,408,207.94 $ 2,418,981.79

$ 163,377.06 $ 19,991.62

235,636.42

329,101.01

FUND BALANCE JUNE 30, 1998

$ 399,013.48 $ 349,092.63

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 1,852,723.00 $ 1,828,723.00
1,418,299.00 1, 158,991.80 1,251,308.00 1,342,394.09
$ 4,522,330.00 $ 4,330,108.89

$ 2,478,160.00 $ 2,312,160.62

209,406.00 769,059.00
295,302.00

249,661.32 724,372.58
4,128.03 296,233.87

606,452.00 120,023.00
1,000.00

562,766.19 189,601.63

20,000.00

76.06

$ 4,499,402.00 $ 4,339,000.30

$ 22,928.00 $ -8,891.41

126,115.83 389,828.67

$ 149,043.83 $ 380,937.26

SUMMARY OF FUND BALANCE
Reserved Federal Programs Inventories Prepaid Items
Unreserved Undesignated

$

5,246.37

94,196.91

124,054.47

$ 223,497.75

125,594.88

$ 349,092.63

<..
$ 1,184.33
359,987.39
$ 361,171.72
19,765.54
$ 380,937.26

- 1-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance PSAT Exam Regional Educational Service Agencies Severely Emotionally Disturbed Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification Lottery Programs Instructional Technology
CONTRACTS Education, Georgia Department of Elementary School Foreign Language Model Program Provide Technology and Support for Department Staff in the Use of the Technology Center Revised Quality Care Curriculum

GENERAL FUND

SPECIAL REVENUE
FUND

$

83,447.00

$

91,920.78

58.00

741,683.00

1,690,776.00

85,208.00

54,500.00

33,526.00
162,061.00 48,981.00

$

1,163,437.78 $ ==1=,8=28=,7=2=3=.0=0

-2-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Commodity Hauling Indirect Cost
Special Revenue Fund Interest Earned Medicaid Reimbursement Sales and Services
Audio Visual Repairs Less: Cost of Goods Sold
Business Machine Repairs Less: Cost of Goods Sold
Computer Repairs Less: Cost of Goods Sold
Cooperative Purchasing Agency Printing
Less: Cost of Goods Sold Shared Services Projects
Boards of Education Banks County City of Buford City of Gainesville Cherokee County Dawson County Forsyth County Franklin County Habersham County Hall County Hart County Lumpkin County Rabun County Stephens County Towns County Union County White County
Regional Educational Service Agencies Northeast Georgia
Workshop Fees Alpine Program Georgia Leaming Resources System
Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

265,184.56

$

13,387.21

24,977.21

533,669.48

7,355.04

16,414.94 -12,336.83
3,555.47 -3,005.00 39,850.58 -44,211.04
54,591.59 -23,173.90

383,076.40

11,818.80 8,266.20
19,661.60 1,908.90
12,936.60 67,239.00 20,177.80 32,096.80 67,053.00 20,989.80 17,652.00 11,550.40 24,638.00
5,631.60 14,474.00 16,776.20
95,990.41
2121646.05

6,309.00
44,233.00
6,462.00
80,700.00 106,022.00
6,754.00 44,920.90
6,525.00 36,484.50 85,142.35 29,513.00 90,333.11
7,370.00
60,059.73 48,793.33 27! 156.17

$

112651226.87 $

113421394.09

-3-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
ADAMS,LYNN OSANI ADAMS.PATSY L. ADAMS.SHIRLEY J ALLEN.CINDY L ALLEY.NANCY S ARMOUR,JUDITH ANN BAGHOSE,JUDITH A BALBUZE,MAUREEN BANKS,SHARON BATEY.CAROLL BEASLEY.ANGELA D BENNETT,ROGER E BENSON,CATHY BERGHOLM.BONNY E BERRONG.DONNA D BERRONG,MARILYN A BIGGERS.CHARMANE G BLACK,RITAA BRISCOE.HARRIET BROOKS.MARC BROWN.RHONDA BRYANT,TIMOTHY 0 BURRELL.CHERYL B BURTON,BRANDON BYRUM.STEVEN CARTER,TERESA A CATES.CHRISTINE W CAUDELL.JEFF COCHRAN,BONNIE L COLLINS,J LAMAR CONYERS.ALVIN B COUCH,PAULA A CRAM.BRUCE CRAWFORD.ANNIE MAE DAVIS.STACEY DAWDY.DIANA M DEAN,ANDREA P DERDEN.DONNA DINGLER.NANCY DOCKERY,JERLYN S DORSEY,HELEN H DORSEY.SUE S DURCETT,JEAN DYER,GLENDA ESTES,JEANNE EVANS.JEANENE G FARMER,HOWARD LEE FARMER,KAREN RENEE FLEMING,ROBIN W

TITLE CATEGORY
Psych-Ed Parapro/Teacher Aide Paraprofessional/Teacher Aide Psycho-Ed Spec-Ed Specialist Print Shop Printer Psycho-Educational Teacher Support Serv Secretary/Clerk Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Instructional Supervisor Psycho-Educational Sub Psycho-Educational Teacher Psycho-Educational Teacher Plant Operations Director/Mgr Support Serv Secretary/Clerk Support Serv Secretary/Clerk Instructional Supervisor Technology Specialist Psycho-Educational Sub Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Sub Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Grades K-5 Teacher Psycho-Educational Sub Business Serv Secretary/Clerk Warehouseman Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Sub Support Serv Secretary/Clerk Psycho-Educational Sub Psycho-Educational Teacher Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Support Serv,Secretary/Clerk Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Technology Specialist Paraprofessional/Teacher Aide Psych-Ed Parapro/Teacher Aide
-4-

SALARIES

$

17,690.30 $

3,373.68

49,107.70

1,737.00

37,318.64

24,491.04

38,961.20

33,494.50

7,143.69

27,747.70

15,920.66

68,873.16

742.50

36,390.79

27,020.04

53,400.78

13,591.92

18,024.96

46,376.92

33,438.00

.40.00

3,963.10

35,402.41

1,145.00

70.00

14,020.66

18,267.84

40.00

27,593.04

45,750.00

12,830.70

4,700.66

60.00

17,178.00

120.00

4,301.00

210.00

16,325.80

42.00

1,233.16

10,704.84

25,983.00

80.00

19,451.64

45.21

1,587.98

34,440.96

3,267.71

5,409.60

TRAVEL 14.00
1,322.91 25.00
504.75 77.00 75.00 126.50 94.50
5,750.55 873.00
83.25 4,762.35
122.75
225.00
25.00
359.50
28.00 76.75 33.50

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
FORTNER.CATHERINE FRANKS.DIANNE S FREEMAN,SHIRLEY A FREEMAN.SUSIE J GEER,TINAB GERRELL,JERILYN GOWAN,BONEL GRANT.JERRY A GREEN.CLASSIE P HAGA.KIM HAMPTON.SHIRLEY HARNEY.PATRICIA HARRIS.CONNIE HARRISON.JAMES J JR HENNING.DIANA L
HIGGINS.PATRICIA 0
HOBERG.JUDY G HOLCOMB.JOYCE HOOTS.RAYMOND J HORSLEY,JUDITH W HORTON.MARTHA ELIZABETH HRDY,DONNIE HULSEY.CURTIS HUMPHRIES.SHERRY L HUNNICUT.ROCHELLE D HUNTER.MARLENE IVESTER,DEBBIE JACKSON.DOUG JOINER.MELINDA S JONES.ANGELA CHARLENE KELLY,VERA LYNN KIMBRELL.ANN KIMSEY.MARILYN P
KINSEY.BUFORD 0
LANKFORD.MILDRED LEE.ASHLEY BURGESS LEWALLEN.LEE LEWALLEN.MARSHA LOYLESS,CAROLYN R MAXWELL,THERESA SHANNON MCCLEARY.SHELIA J MCCONNELL.JANIE E MCCONNELL.VICKIE C MCDOWELL.MICHAEL C MCGHEE,GILBRETTA S MCGUIRE.LINDA C MELSINGER,REBEKAH MILLER.DONNA K MILLER.STEPHEN J

TITLE CATEGORY
Psycho-Ed Spec-Ed Specialist Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Business Serv Secretary/Clerk Psycho-Educational Teacher Psycho-Ed School Sec/Clerk Psych-Ed Parapro/Teacher Aide Vocational Director (RESA) Psych-Ed Parapro/Teacher Aide Psycho-Educational Sub Psycho-Educational Sub Instructional Supervisor Psycho-Educational Sub Technology Specialist Psycho-Ed School Psychologist Special Education Specialist Instructional Supervisor Support Serv Secretary/Clerk Plant Operations Director/Mgr Occupational Therapist (OT) Paraprofessional/Teacher Aide Psycho-Educational Sub Warehouseman Paraprofessional/Teacher Aide Psych-Ed Parapro/Teacher Aide Psycho-Ed School Clerk Psycho-Educational Sub Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Print Shop Printer IS Personnel - General Admin Other Transportation Psycho-Educational Sub Grades K-5 Teacher Psycho-Educational Sub Technology Specialist School Psychologist Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Sub General Admin Secretary/Clerk IS Personnel - Other Support Finance/Business Service Mgr Psycho-Ed School Sec/Clerk Psycho-Educational Sub Psycho-Educational Teacher Grades K-5 Teacher
- 5-

SALARIES

TRAVEL

$

59,841.00 $

17,242.96

21,759.96

27,593.04

20,924.32

16,740.30

17,911.34

26,084.88

13,581.00

80.00

42.00

53,234.40

640.00

35,474.04

42,760.34

36,747.75

26,095.65

8,358.84

15,000.00

42,862.54

6,814.52

35.00

24,452.04

10,310.62

1,986.50

23,778.00

147.00

16,740.30

12,550.80

27,673.65

1,956.60

3,363.00

21,431.04

29,637.00

105.00

14,644.26

96.04

45,883.75

47,598.70

34,532.64

35,816.14

16.50

25,226.04

59,492.40

30,873.00

27,593.04

135.70

22,831.70

2,635.32

1,238.10 32.50 46.75 18.50
241.00 43.00 25.00
1,473.88 38.00
2,256.23
1,854.62 2,639.63 2,276.17
47.25
3,772.61 38.00
27.75
45.00 34.75 129.50
628.00
49.25
2,658.20
496.10 239.82
10.50 5,347.04
22.25 5.25
461.66

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

MOFFETT.MALVINA

Psycho-Educational Teacher

$

32,693.50 $

1,375.00

MOFFETT,WAYNE

Director of Psycho-Ed Program

74,498.04

4,598.01

MORRISON.LESLIE

Instructional Supervisor

35,698.18

1,315.29

NAGER.JOHN F

Psycho-Educational Sub

50.00

NEAVE.SHELIA

Psycho-Educational Teacher

46,662.46

45.00

NELSON,DIANE E

Psycho-Educational Sub

16.50

NICHOLS.WILLARD M

Technology Specialist

35,474.04

409.95

NORRELL.EDITH

Psycho-Educational Sub

2,394.00

PALMER.BARBARA

Support Serv Secretary/Clerk

21,524.04

46.50

PALMER.DANNY

Warehouseman

30,117.00

PALMER,DARREN J

Warehouseman

25,565.04

PARKER.SUSAN C

Director of Child Serve

55,281.12

3,065.27

PARKS.PATRICK D

Psych-Ed Parapro/Teacher Aide

3,147.32

PARTIN.LARRY

Custodial Personnel

10,077.60

51.00

PARTIN.MELANIE L

Support Serv Secretary/Clerk

15,713.57

151.00

PATTERSON,GLORIANNE

Instructional Supervisor

62,892.36

4,718.10

PERRY.DAVID

Psycho-Educational Teacher

6,378.34

POLLY,JANET

Psycho-Educational Sub

210.00

POOLE.CYNTHIA L

Physical Therapist (PT)

43,912.50

1,786.00

PORTER-WHITMIRE,DERRICK

Psycho-Ed Spec-Ed Specialist

50,857.70

4,275.74

PRICE.STELLA W

Grades K-5 Teacher

39,743.07

757.25

PROCTOR.SUSAN

Instructional Supervisor

5,049.37

REYNOLDS,CONICE MARIE

Psych-Ed Parapro/Teacher Aide

12,830.70

1,203.33

ROBERTS.THOMAS W

Psycho-Educational Teacher

4,188.34

ROGERS.CARL

Warehouseman

30,117.00

SEABOLT,J ALLEN

Vocational Director (RESA)

68,558.28

5,394.13

SEGARS.KATHRYN SHERIFF

Diagnostician

41,488.50

4,736.18

SHANNON-WILEY.JULIA G

Psych-Ed Parapro/Teacher Aide

12,314.90

12.00

SIMMONS.CHRISTY J

Psych-Ed Parapro/Teacher Aide

10,416.70

25.00

SKELTON.BARBARA

Psycho-Educational Sub

105.00

SLONE.ANN

Psych-Ed Parapro/Teacher Aide

17,843.14

25.00

SMITH,EVELYN H

Support Serv Secretary/Clerk

21,524.04

SMITH,J MARLIN

RESA Director

80,624.04

3,085.07

SMITH.MICHELLE SMITH.PAMELA W

Psycho-Educational Sub Psycho-Ed Spec-Ed Specialist

21.00

<

44,118.10

2,485.25

SMITH.SAMANTHA N

Grades K-5 Teacher

8,202.09

66.25

SMITH.SONJA

Psycho-Educational Sub

189.00

SNIPES.TAMMY

Psycho-Educational Sub

126.00

SOSBY.BARBARA

Psycho-Educational Sub

2,309.00

SPENCER.SHELIA

Psycho-Educational Sub

42.00

SPERIN,WILLIAM R

Technology Specialist

49,971.12

2,319.73

SPOON.MARY M

Psycho-Educational Teacher

27,454.65

41.00

STANCIL.RUSSELL

Other Transportation

29,637.00

STEPHENS.ANN

Psych-Ed Parapro/Teacher Aide

17,242.96

STINESPRING.CLARE G

Physical Therapist (PT)

34,636.84

2,651.65

STOVER.STAN

Psycho-Ed Spec-Ed Specialist

52,657.70

1,789.41

STOWERS.MARCUS KEITH

Instructional Supervisor

48,294.27

2,069.50

TATE,KENEDY L

Psycho-Educational Sub

50.00

TAYLOR.LISA A

Psycho-Educational Teacher

33,486.20

210.52

-6-

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
THOMAS,C RONALD THOMAS.CAROLE L THOMASON.TERESIA G TOWERY,DONNA P VANDIVER,JENNIFER WARD,BETH WATKINS.KENNETH H WESTBROOK,STEPHANIE WHITE.CHRISTINA WHITE.THOMAS B WILLS,KATHRYN P WILSON,SHADOWLYN WINDHAM ,SHERYL WINKLER.MARGIE WRIGHT,PHIL WRIGHT.SONYA M WRIGHT,YONAH SEWELL YORK.BEATRICE C YOUNG.JO ELLEN
Accruals June 30, 1997 June 30, 1998

TITLE CATEGORY
Other Transportation Support Serv Secretary/Clerk Diagnostician Psycho-Educational Sub Technology Specialist Psycho-Educational Sub IS Personnel-Instruction Serv Psycho-Educational Sub Psycho-Educational Sub Instructional Supervisor Grades K-5 Teacher Psycho-Educational Sub Diagnostician Psycho-Educational Teacher Director GLRS Psycho-Educational Teacher Psych-Ed Parapro/Teacher Aide Support Serv Secretary/Clerk Psycho-Ed School Sec/Clerk

SALARIES

$

29,637.00

19,122.96 $

34,936.14

294.00

20,967.96

43.12

53,234.40

60.00

185.40

56,187.26

42,544.20

440.00

48,567.24

41,677.84

62,892.36

22,937.15

13,623.54

18,091.29

24,531.88

$ 3,606,818.21 $

-236,497 .17 259,804.84

TRAVEL
9.00 4,166.63
3,023.65
2,972.16 718.75
3,529.40 3,152.65
180.75 107,236.74
200.00

$ 3,630, 125.88 $ =====1=07=,4=3=6=7..4...

-7-

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

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-8544-97-01 FS-8544-97-02

Further Action Not Warranted Unresolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8544-97-02

Due to our limited staff and the additional time to record the fixed assets, our Board of Control has decided not to pursue the recording of fixed assets on our financial statements.

SECTION ID CURRENT YEAR FINDINGS AND QUESTIONED COSTS

PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8544-98-01
The Pioneer Regional Educational Service Agency does not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance of a General Fixed Assets Account Group. These subsidiary records should include an inventory 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.