u 
 
STATE OF GEORGIA 
 
u U 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
 
UQA- 
 
 
 
lJ A'?oo 
I.J ,RI 
U E.~lol  I. 1/S 
laB ;;J()(X) -..JDoi 
 
WI 
 
LJ 
 
U 
 
U 
LJ 
 
o 000000 0 0 
1776 
 
U 
 
U 
 
 
 
MANAGEMENT REPORT 
PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001 
 
Russell W. Hinton State Auditor 
 
 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLEOFCONTENTS- 
 
LETTER OF TRANSMmAL 
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 
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL 
 
Page 
.1 2 3 4 5 
 
SECTIONll 
 
AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
S 
 
Y SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 RUSSELL W. HINTON 
STATE AUDITOR (404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Strcet. S.w.. Suite 214 Atlanta. Gcorgia 30334-X400 
November 13,2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education 
and Director and Members of the Pioneer Regional Educational Service Agency Board of Control 
 
Ladies and Gentlemen: 
 
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, we have performed certain audit procedures at the 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, 2001. The particular information provided is enumerated in the Table of Contents. 
 
This report is intended solely for the information and use of management of the Pioneer Regional Educational Service Agency and members ofthe Board and is not intended to be and shpu1d not be used by anyone other than these specified parties. 
 
Respectfully submitted, 
 
~~ 
 
 
 
RWH:gp 
 
Ru ell W. Hinton State Auditor 
 
 , 
SECTION I SELECTED FINANCIAL INFORMATION 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "A" 
 
GENERAL FUND 
 
BUDGET 
 
ACTUAL 
 
REVENUES 
State Funds Federal Funds Other Funds 
Total Revenues 
 
$ 1,063,509.00 $ 
897,746.00 
 
1,260,642.97 8,629.58 
1,651,024.46 
 
$ 1,961,255.00 $ 2,920,297.01 
 
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 Enterprise Operations 
Total Expenditures 
Excess of Revenues over (under) Expenditures 
OTHER FINANCING SOURCES (USES} 
 
$ 493,424.00 $ 600,966.64 
 
370,887.34 
 
1,216,541.18 
 
211,338.00 154,753.00 46,250.00 
 
231,885.77 241,423.66 
53,650.09 
 
94,003.00 189,385.00 245,374.00 
 
107,282.38 270,470.64 369,861.68 
 
$ 1,805,414.34 $ 3,092,082.04 
 
$ 155,840.66 $ -171,785.03 
 
Other Sources Other Uses 
Total Other Financing Sources (Uses) 
 
$ _~-3~,::::;84~3~.8~8 $ _~-3~,::::;84~3~.8~8 
 
Excess of Revenues and Other Financing Sources 
over (under) Expenditures and Other Financing Uses $ 155,840.66 $ -175,628.91 
 
FUND BALANCE JULY 1, 2000 
 
187,590.64 
 
378,101.84 
 
Adjustments 
 
263.42 
 
FUND BALANCE JUNE 30, 2001 
 
$ 343,694.72 $ _...:2;:;:0~2,472.93 
 
SPECIAL REVENUE FUND 
 
BUDGET 
 
ACTUAL 
 
$ 2,106,345.00 $ 2,098,515.19 
1,377,609.00 1,358,265.45 1,716,732.00 1,836,539.84 
$ 5,200,686.00 $ 5,293,320.48 
 
$ 2,679,537.59 $ 2,814,446.93 
 
344,038.00 923,149.26 
1,200.00 128,419.00 824,003.00 102,220.00 
1,201.00 
 
337,664.35 854,990.24 
133,729.79 916,882.95 
61,657.99 70.00 
 
61,000.00 
 
$ 5,064,767.85 $ 5,119,442.25 $ 135,918.15 $ 173,878.23 
 
$ 
 
3,843.88 
 
$ _~3,:::::;84~3~.8~8 
 
$ 135,918.15 $ 177,722.11 
 
249,304.17 
 
448,259.01 
 
21,745.13 
 
$ _ _4,;,;;0;,;;;,6,967.45" 625,981.12 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Programs Inventories Prepaid Items 
Unreserved Undesignated 
 
$ 
 
3,542.13 
 
20,582.00 
 
74,655.27 
 
$ 
 
98,779.40 
 
103,693.53 
 
$ 202,472.93 
-1- 
 
$ 571,109.45 $ 571,109.45 
54,871.67 
$ 625,981.12 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "B" 
 
AGENCY/FUNDING 
 
GRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Youth Apprenticeship 
 
CONTRACTS 
 
Education, Georgia Department of 
 
Elementary School Foreign Language Model Program 
 
Georgia Institute of Technology 
 
State Data and Research Center 
 
Technology Training Center Contract 
 
Technology Training Center Equipment Contract 
 
Planning and Budget, Office of 
 
. 
 
Georgia Professional Standards Commission 
 
Math and Science Contract 
 
OTHER Education, Georgia Department of Workshop Fees 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 94,482.00 $ 77,992.97 
794,124.00 2,004,033.19 
80,000.00 
32,958.00 
193,063.00 64,750.00 
17,600.00 
155.00 
$ 1,260,642.97 $ 2,098,515.19 
 
- 2- 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "C" 
 
AGENCY/FUNDING 
GRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs 
Education, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Elementary and Secondary Education Act Even Start Goals 2000 State and Local Education Systemic Improvement Grants Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
8,629.58 
 
$ 146,809.02 
344,530.44 
100,000.00 
427,905.00 118,116.23 220,904.76 
 
$ 
 
8,629.58 $ 1,358,265.45 
 
. 
 
 
 
- 3- 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "0" 
 
Indirect Cost 
 
Special Revenue Fund 
 
Interest Earned 
 
Medicaid Reimbursement 
 
Sales and Services 
 
Audio Visual Repairs 
 
Less: Cost of Goods Sold 
 
Business Machine Repairs 
 
Central Technology Services 
 
Less: Cost of Goods Sold 
 
Computer Repairs 
 
Less: Cost of Goods Sold 
 
Cooperative Purchasing Agency 
 
Less: Cost of Goods Sold 
 
Printing 
 
Less: Cost of Goods Sold 
 
Services Provided 
 
 
 
Shared Services Projects 
 
Various Sources 
 
Workshop Fees 
 
Other 
 
GENERAL FUND 
 
SPECIAL REVENUE 
FUND 
 
$ 
 
17,674.45 
 
26,967.39 $ 
 
641,217.78 
 
12,754.73 
 
17,735.35 -13,655.75 
576.05 104,351.30 -38,819.82 
17,521.43 -19,549.99 
14,629.24 -2,236.10 
 
4,096,384.41 -3,017,557.55 
 
671,224.69 212,860.84 
527.60 
 
682,291.11 62,667.14 
 
$ 1,651,024.46 $ 1,836,539.84 
 
 
-4- 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "E" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
ADAMS,LYNN OSANI 
 
Psych-Ed Paraprorreacher Aide 
 
$ 
 
24,391.70 $ 
 
695.57 
 
ADAMS,SHIRLEY J 
 
Psycho-Ed Social Worker 
 
56,220.70 
 
1,143.72 
 
ALLEN,BRENDA G 
 
Business Serv Secretary/Clerk 
 
2,190.86 
 
ALLEY,NANCY S 
 
Psycho-Educational Teacher 
 
42,414.96 
 
ARMOUR,JUDITH ANN 
 
Finance/Business Personnel 
 
33,243.00 
 
369.88 
 
BAGHOSE,JUDITH A 
 
Psycho-Educational Teacher 
 
46,722.96 
 
2,459.20 
 
BARDINELLI,BETH 
 
Substitute Teacher 
 
194.04 
 
BATEY,CAROL L 
 
Head Start Worker 
 
933.68 
 
BECKER,ANNA MARIE 
 
Psych-Ed Paraprorreacher Aide 
 
21,096.66 
 
60.48 
 
BELLAMY,J PAUL 
 
Technology Director 
 
41,281.44 
 
2,355.66 
 
BERGHOLM,BONNY E 
BERRONG,DONNA 0 
 
Psycho-Educational Teacher Psycho-Educational Teacher 
 
43,983.46 4,180.26 
 
1,517.28 
 
BERRY,GINA 0 
 
Psych-Ed Paraprorreacher Aide 
 
18,000.16 
 
221.06 
 
BIGGERS,CHARMANE G 
 
Support Serv Secretary/Clerk 
 
16,555.20 
 
BIGGS,DENNIS R 
 
Director of School Safety 
 
69,306.96 
 
4,658.29 
 
BLACK,PHILLIP L 
 
Other Transportation 
 
27,695.32 
 
BOOTH,JAMES R 
 
Psycho-Educational Teacher 
 
38,057.50 
 
624.69 
 
BORDERS,DEBRA S 
 
Psycho-Educational Teacher 
 
31,492.96 
 
230.55 
 
BRISCOE,HARRIET A 
 
Instructional Supervisor 
 
13,002.58 
 
BROOKS,MARC 
 
Enterprise Technician 
 
40,530.45 
 
181.45 
 
BROWN,INGE A 
 
Psych-Ed Paraprorreacher Aide 
 
10,642.76 
 
BROWN,LAURA C 
 
Director of GLRS 
 
69,306.96 
 
4,931.38 
 
BRUCE,NANCY BAILEY 
 
Psych-Ed Paraprorreacher Aide 
 
2,170.00 
 
BRYANT,JOHNNY LAMAR 
 
Psycho-Educational Teacher 
 
54,220.66 
 
BURGER,JESSICA B 
 
Substitute Teacher 
 
7,735.00 
 
CAFFREY,CAROLYN ELAINE 
 
Psycho-Educational Teacher 
 
29,780.00 
 
227.33 
 
CAGLE,TERRIE Y 
 
Finance/Business Personnel 
 
29,237.55 
 
CHAMBERS,HEATHER L 
 
Psych-Ed Paraprorreacher Aide 
 
2,321.34 
 
CHRISTY,KARA M COCHRAN,BONNIE L 
 
Business Serv Secretary/Clerk Finance/Business Personnel 
 
6,866.01 33,243.00 
 
 
 
COLLlNS,J LAMAR 
 
Finance/Business Personnel 
 
43,766.44 
 
CONYERS,ALVIN B 
 
Psycho-Educational Teacher 
 
36,661.00 
 
COOK,ELIZABETH S 
 
Psych-Ed Paraprorreacher Aide 
 
15,498.65 
 
29.12 
 
CORLEY,SUE M 
 
Head Start Worker 
 
25,098.30 
 
1,022.95 
 
CRAWFORD,ANNIE MAE 
 
Business Serv Secretary/Clerk 
 
16,875.96 
 
DUNN,RITA P 
 
Teacher of Visually Impaired 
 
32,264.62 
 
4,098.00 
 
DYER,GLENDA 
 
Psych-Ed Paraprorreacher Aide 
 
22,910.34 
 
141.86 
 
FARMER,HOWARD LEE 
 
Enterprise Technician 
 
40,588.97 
 
121.80 
 
FRANKS,DIANNE S 
 
Psych-Ed Paraprorreacher Aide 
 
20,797.02 
 
264.04 
 
FREEMAN,SHIRLEY A 
 
Support Serv Secretary/Clerk 
 
26,413.05 
 
161.28 
 
FULBRIGHT,JAMES R 
 
Substitute Teacher 
 
80.00 
 
GERRELL,JERILYN 
 
Psycho-Ed School Sec/Clerk 
 
27,000.00 
 
102.76 
 
GOWAN,BONEL 
 
Psych-Ed Paraprorreacher Aide 
 
20,752.05 
 
GRANT,JERRY A 
 
Vocational Director (RESA) 
 
29,955.96 
 
2,065.65 
 
GRIGG,CHERYL 
 
Substitute Teacher 
 
180.00 
 
HARRISON,JAMES J JR 
 
Enterprise Technician 
 
37,737.80 
 
39.48 
 
HATFIELD,DONALD L 
 
Enterprise Technician 
 
22,145.40 
 
HENNING,DIANA L 
 
Psycho-Ed School Psychologist 
 
50,508.64 
 
2,243.20 
 
HOBERG,JUDY G 
 
School Improvement Specialist 
 
73,345.83 
 
4,412.64 
 
HOLCOMB,JOYCE 
 
Support Serv Secretary/Clerk 
 
4,887.96 
 
HOOTS,RAYMOND J 
 
Plant Operations Director/Mgr 
 
71,499.96 
 
709.70 
 
- 5- 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "E" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
HOROWITZ,JOEL M 
 
Psycho-Educational Teacher 
 
$ 
 
7,958.40 $ 
 
19.60 
 
HULSEY,CURTIS 
 
Warehouseman 
 
30,448.58 
 
HUMPHRIES,SHERRY L 
 
Head Start Worker 
 
16,414.42 
 
HUNTER,MARLENE 
 
Psycho-Ed School Sec/Clerk 
 
31,335.00 
 
152.27 
 
HYDE,CYNTHIA B 
 
Teacher of Visually Impaired 
 
52,365.72 
 
5,450.10 
 
JACKSON,DOUG 
 
Psych-Ed ParaprolTeacher Aide 
 
20,355.80 
 
JACKSON,TIFFANY S 
 
Psych-Ed ParaprolTeacher Aide 
 
15,768.00 
 
JOHNSON,CHERYL 
 
Substitute Teacher 
 
202.00 
 
JOINER,MELINDA S 
 
Psycho-Educational Teacher 
 
11,205.18 
 
JONES,ANGELA CHARLENE 
 
Psycho-Educational Teacher 
 
33,907.44 
 
29.12 
 
KIMSEY,JAMES H 
 
Youth Apprenticeship Director 
 
30,886.64 
 
2,872.63 
 
KINSEY,BUFORD 0 
 
Other Transportation 
 
38,105.99 
 
KRAUSE,BOBBIE L 
 
Even Start Director 
 
69,306.96 
 
5,870.16 
 
KROMELlS,STEPHANIE 
 
Teacher of Visually Impaired 
 
42,325.80 
 
3,697.83 
 
LEVERETTE,JAMES R 
 
Psych-Ed ParaprolTeacher Aide 
 
3,156.32 
 
33.60 
 
LEWALLEN,MARSHA 
 
Technology Director 
 
10,433.77 
 
L1POLD,MARTHA H 
 
Technology Specialist 
 
56,455.92 
 
2,111.78 
 
L1TTLE,SILAS J 
 
Substitute Teacher 
 
51.00 
 
MAGANA,SONIA B 
 
Head Start Worker 
 
16,666.70 
 
990.19 
 
MASON,ROBERT K 
 
Psycho-Educational Teacher 
 
32,857.50 
 
MAXWELL,THERESA S 
 
Psycho-Educational Teacher 
 
45,520.64 
 
664.71 
 
MCCLEARY,SHEILA J 
 
Psycho-Educational Teacher 
 
43,080.96 
 
232.96 
 
MCCONNELL,VICKIE C 
 
General Admin Secretary/Clerk 
 
25,367.03 
 
MCDOWELL,MICHAEL C 
 
Plant Operations Director/Mgr 
 
68,307.00 
 
5,500.72 
 
MCGHEE,GILBRETTA S 
 
Finance/Business Personnel 
 
45,516.96 
 
MERRITT,TONNIE C 
 
Psych-Ed ParaprolTeacher Aide 
 
14,502.36 
 
MILLER,DONNA K 
 
Psycho-Educational Teacher 
 
5,295.00 
 
MOFFETT,MALVINA 
 
Psycho-Educational Teacher 
 
39,153.86 
 
2,120.60 
 
MOFFETT,WAYNE NEAVE,SHELIA 
 
Director of Psycho-Ed Prog Psycho-Educational Teacher 
 
83,555.04 54,220.66 
 
5,398.74 
 
 
 
NESBITT-ROPER,THERESA A 
 
Psycho-Educational Teacher 
 
6,672.50 
 
NEWSOME,STACI 
 
Finance/Business Service Mgr 
 
45,000.00 
 
881.64 
 
NICHOLS,WILLARD M 
 
Enterprise Tech Coordinator 
 
60,243.77 
 
102.76 
 
NORRELL,EDITH 
 
Substitute Teacher 
 
1,815.00 
 
NUNLEY,ROBBIE B 
 
Head Start Worker 
 
8,333.30 
 
1,207.00 
 
OKEEFE,KATHLEEN H 
 
Instructional Supervisor 
 
81,145.32 
 
3,252.15 
 
OSANI,MATTHEW 
 
Substitute Teacher 
 
255.00 
 
OWENS,JOY M 
 
Psych-Ed ParaprolTeacher Aide 
 
9,088.60 
 
195.44 
 
PALMER,BARBARA G 
 
Support Serv Secretary/Clerk 
 
27,000.00 
 
39.20 
 
PALMER,DANNY 
 
Warehouseman 
 
37,398.75 
 
PALMER,DARREN J 
 
Warehouseman 
 
33,068.15 
 
PARKER,SUSAN C 
 
Director of Child Serve 
 
5,115.24 
 
PIERCE,ESTELEE S 
 
Substitute Teacher 
 
65.00 
 
POOLE,CYNTHIA L 
 
Physical Therapist (PT) 
 
50,051.56 
 
1,336.72 
 
PORTER-WHITMIRE,DERRICK 
 
Psycho-Ed Spec Ed Specialist 
 
59,820.70 
 
5,044.94 
 
PRICE,STELLA W 
 
Head Start Worker 
 
3,862.22 
 
PRIVETTE,PAMELA S 
 
Substitute Teacher 
 
45.00 
 
QUINTERO,SHARON 
 
Instructional Supervisor 
 
54,563.99 
 
1,968.87 
 
REICHERT,STACEY K 
 
Head Start Worker 
 
25,731.45 
 
1,031.38 
 
REYNOLDS,CONICE MARIE 
 
Psych-Ed ParaprolTeacher Aide 
 
14,964.06 
 
275.50 
 
ROGERS,CARL 
 
Warehouseman 
 
36,946.56 
 
- 6- 
 
 PIONEER REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "E" 
 
NAME 
 
TITLE CATEGORY 
 
SALARIES 
 
TRAVEL 
 
RUMPH,LUANIA A 
 
Substitute Teacher 
 
$ 
 
97.02 
 
SANFILlPPO,JUDITH W 
 
Occupational Therapist (OT) 
 
32,489.76 $ 
 
1,242.52 
 
SANTOYO,GABRIELA 
 
Head Start Worker 
 
1,176.00 
 
SARVIS,DENNIS P II 
 
Psych-Ed ParaprofTeacher Aide 
 
11,548.19 
 
SAUNDERS,ANNE H 
 
RESA Director 
 
96,819.96 
 
3,199.40 
 
SHANNON-WILEY,JULIA 
 
Psych-Ed ParaprofTeacher Aide 
 
18,905.36 
 
SHIRLEY,JAMES MICHAEL 
 
Instructional Supervisor 
 
42,510.47 
 
3,415.22 
 
SIMMONS,CHRISTY J 
 
Psych-Ed ParaprofTeacher Aide 
 
9,506.17 
 
SLONE,ANNE 
 
Psych-Ed ParaprofTeacher Aide 
 
21,492.46 
 
SMITH,PAMELA W 
 
Psycho-Ed Social Worker 
 
53,051.54 
 
1,166.89 
 
SOSBY,BARBARA L 
 
Psych-Ed ParaprofTeacher Aide 
 
15,073.50 
 
162.94 
 
SPERIN,WILLIAM R 
 
Technology Specialist 
 
60,139.08 
 
2,006.28 
 
SPOON,MARY M 
 
Psycho-Educational Teacher 
 
39,153.86 
 
SPRAYBERRY,GREG L 
 
Enterprise Technician 
 
41,934.24 
 
2,026.33 
 
STANCIL, RUSSELL 
 
Other Transportation 
 
36,614.62 
 
STOCKTON,SUZANNE 
 
Speech-Language Pathologist 
 
8,203.50 
 
STOKES,GERALD G 
 
Psycho-Educational Teacher 
 
5,697.50 
 
STOVER,STAN 
 
Psycho-Ed Spec Ed Specialist 
 
68,765.04 
 
3,154.24 
 
STRAIT,RAMONA B 
 
Interpreter  
 
42,474.24 
 
3,047.48 
 
STUDEBAKER,PRISCILLA 
 
Psych-Ed ParaprofTeacher Aide 
 
20,866.70 
 
TABOR,MARVIN T 
 
Substitute Teacher 
 
50.00 
 
TAYLOR,L1SA A 
 
Psycho-Educational Teacher 
 
41,913.30 
 
THOMAS,C RONALD 
 
Other Transportation 
 
37,705.87 
 
THOMAS,CAROLE L 
 
Support Serv Secretary/Clerk 
 
27,810.00 
 
532.00 
 
THOMASON,TERESIA G 
 
Teacher of Visually Impaired 
 
48,500.91 
 
3,577.69 
 
TRUEBLOOD,KATHLEEN 
 
Substitute Teacher 
 
4,590.00 
 
VANDIVER,JENNIFER 
 
Enterprise Clerk 
 
26,012.04 
 
WATKINS,KENNETH H 
 
Instructional Supervisor 
 
61,134.60 
 
2,978.69 
 
WEBB,SANFORD KEVIN WHITLOCK,BOBBY S 
 
Substitute Teacher Youth Apprenticeship Director 
 
1,891.89 25,452.85 
 
2,664.96 
 
 
 
WILLS,KATHRYN P 
 
Head Start Worker 
 
47,881.01 
 
1,841.83 
 
WINDHAM,SHERYL 
 
Teacher of Visually Impaired 
 
4,511.93 
 
WINKLER, MARGIE 
 
Psycho-Educational Teacher 
 
54,307.76 
 
416.44 
 
WRIGHT,PHILIP R 
 
Director of GLRS 
 
36,840.11 
 
1,450.24 
 
WRIGHT,SONYA M 
 
Psycho-Educational Teacher 
 
5,046.78 
 
WRIGHT,YONAH SEWELL 
 
Psych-Ed ParaprofTeacher Aide 
 
20,000.16 
 
YORK,BEATRICE C 
 
Business Serv Secretary/Clerk 
 
23,291.04 
 
Accruals June 30, 2000 June 30, 2001 
 
$ 4,035,358.36 $ 
-294,119.33 292,566.35 
 
118,452.78 
 
$ 4,033,805.38 $ 118,452.78 
 
-7- 
 
 SECTIONll 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, 2001 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-8544-99-0 1 FS-8544-00-0 1 
 
Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented