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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.