CJA A~oO c R\ l--33 l CjC( 'S -9~ REVIEW REPORT LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY A COMPONENT UNIT OF TIlE STATE OF GEORGIA YEAR ENDED JUNE 30, 1996 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY - TABLE OF CONTENTS - SECTION I FINANCIAL INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION EXHIBITS FINANCIAL STATEMENTS A COMBINED BALANCE SHEET (STATUTORY BASIS) ALL FUND TYPES AND ACCOUNT GROUPS 2 B STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) GOVERNMENTAL FUND TYPE . 3 C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUND 4 D STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND 6 E NOTES TO THE FINANCIAL STATEMENTS 7 SUPPLEMENTARY INFORMATION F COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES FIDUCIARY FUND TYPE - AGENCY FUNDS 22 SCHEDULES 1 SCHEDULE OF APPROVED BUDGET 23 2 CASH AND CASH EQUIVALENTS 24 3 SCHEDULE OF OTHER REVENUES RETAINED 25 4 ANALYSIS OF EXPENDITURES 26 5 SCHEDULE OF OTHER OPERATING EXPENSES 27 6 RECONCILIATION OF PERSONAL SERVICES 28 7 RECONCILIATION OF PER DIEM AND FEES 29 8 SCHEDULE OF PERSONAL SERVICES AND TRAVEL 30 SECTION II FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS SECTION I FINANCIAL CLAUDE L. VICKERS STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 February 3, 1997 Honorable Zell Miller, Gove~or Members ofthe General Assembly of Georgia Members of the Lake Lanier Islands Development Authority and Honorable Frank Lee Smith, Interim Executive Director INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Ladies and Gentlemen: We have reviewed the accompanying financial statements (Exhibits A through E) of the Lake Lanier Islands Development Authority as of and for the year ended June 30, 1996, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. As described in Note 1, these financial statements were prepared on a prescribed basis of accounting that demonstrates compliance with the budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. All information included in these financial statements is the representation ofthe management of the Lake Lanier Islands Development Authority. A review consists principally of inquiries of agency personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our review, we are not aware ofany material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the basis of accounting described in Note 1. Our review was made for the purpose ofexpressing limited assurance that there were no material modifications that should be made to the financial statements in order for them to be in conformity with the basis of accounting described in Note 1. The accompanying supplementary information (Exhibit F and Schedules 1 through 8) is presented only for supplementary analysis purposes. Such information has been subjected to the 96ARL-4 inquiries and analytical procedures applied in the review ofthe financial statements and we are not aware of any material modifications that should be made thereto. Respectfully submitted, ~....--~ Claude L. Vickers State Auditor CLV:cm 96ARL-4 FINANCIAL STATEMENTS - 1- LAKE LANIER ISLANDS DEVELOPMENT Al.JTHORITY COMBINED BALANCE SHEET (STATUTORY BASIS) ALL FUND TfPES AND ACCOUNT GROUPS JUNE30 1996 EXHIBIT "A" see Independent Accountanfs Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement. -2- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) GOVERNMENTAL FUND TYPE YEAR ENDED JUNE 30.1996 EXHIBIT"B" See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement. -3- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUND YEAR ENDED JUNE 30.1996 EXHIBIT"C" FUNDS AVAILABLE REVENUES OTHER REVENUES RETAINED (See Schedule) Fees Hotel Occupancy Tax Interest Earned Rentals Sales Sponsorships Other Total Revenues CARRy-oVER FROM PRIOR YEAR Transfer from Unreserved Fund Balance Designated Undesignated Total Carry-Over from Prior Year TOTALS YEAR ENDED JUNE 30,1996 JUNE 30.1995 $ 6.127,072.40 $ 5,082,116.36 581,876.38 504,178.20 529,731.57 479,104.05 7,705,220.71 7,213,046.30 4,055,427.92 3,597,586.40 50,000.00 31,000.00 176.424.92 128,559.74 $ 19,225,753.90 $ 17,035,591.05 $ 1,031,292.09 $ 949,356.99 7.359,077.75 6,842.146.93 $ 8,390.369.84 $ 7,791,503.92 Total Funds Available $ 27,616,123.74 $ 24,827,094.97 EXPENDITURES (See Schedule) PERSONAL SERVICES Salaries and Wages Regular Employees KSL Lake Lanier, Incorporated Employer's Contributions for: F.I.CA Retirement Health Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Drug Testing REGULAR OPERATING EXPENSES Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Utilities Rents (Other than Real Estate) Insurance and Bonding Other Operating Expenses (See Schedule) Publications and Printing Equipment Purchases See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement. -4- $ 5,500,937.03 $ 5,686,352.17 894,830.13 0.00 417,854.36 645.824.46 318,242.14 26,994.14 105,029.87 5.600.00 346,284.49 688,713.11 299,383.40 12,038.00 77,579.00 400.00 7.915,312.13 $ 7.110.750.17 $ 80.263.99 $ 65,331.76 1,266,327.35 1,117.018.11 342,274.85 448,818.20 844,309.90 856,403.83 8,354.85 20,546.39 743.593.18 561,137.71 1,770.869.26 1.677,859.22 65.192.13 52.256.37 489.10 0.00 5.121 ,674.61 $ 4,799.371.59 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES BUDGET FUND YEAR ENDED JUNE 3D, 1996 EXHIBIT"C" EXPENDITURES (See Schedule) TRAVEL Regular Employees KSL Lake Lanier, Incorporated EQUIPMENT Equipment Purchases COMPUTER CHARGES Software Equipment Equipment Purchases TELECOMMUNICATIONS PER DIEM, FEES AND CONTRACTS Per Diem and Fees CAPITAL OUTLAY other Costs Repairs and Maintenance OTHE,R BOAT/ATIRACTION REPLACEMENT Equipment Equipment Purchases other Costs Repairs and Maintenance LOAN REPAYMENT: 5-YEAR LOAN LOAN REPAYMENT: 20-YEAR LOAN Total other Total Expenditures Excess of Funds Available over Expenditures TOTALS yEAR ENDED JUNE 30,1996 JUNE 30,1995 $ 8,744.38 $ 3,610,66 $ 12,355.04 $ 12,446.96 0,00 12,446,96 $ 61,217,13 $ 0.00 $ 423.72 $ 0,00 13,536.47 0.00 $ 13,960.19 $ 0.00 $ 81,586.39 $ 69,483.03 $ 572,634.63 $ 42,802.86 $ 1,101,1n,33 $_--,-7..;,.;19""",2=9....;;.6;;.;;;,,6..;..,.1 $ 456,402.55 $ 147,842,15 6,910.17 0.00 $ 463,312.72 $ 147,842.15 $ 0.00 $ 698,969.00 $ 2,663,931,00 $ 2,663,931.00 $ 3,127,243.72 $ 3,510,742.15 $ 18,007,161.17 $ 16,264,893.37 9,608,962.57 8,562,201.60 $ 27,616,123.74 $ 24,827,094,97 See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement. -5- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 1996 EXHIBIT"D" FUNDS AVAILABLE REVENUES Other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Unreserved Fund Balance BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 18,569,937.00 $ 19,225,753.90 $ 655,816.90 0.00 8,390,369.84 8,390,369.84 $ 18,569,937.00 $ 27,616,123.74 $ _ _..;:9;.:.;,04;.,.,;",;,:6,.;.,18;,;6.;.;,.7..;.,4 EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Capital Outlay Boat/Attraction Replacement Loan Repayment: 2o-Year Loan $ 8,241,882.00 $ 7,915,312.13 $ 4,990,779.00 5,121,674.61 20,665.00 12,355.04 82,500.00 0.00 58,321.00 61,217.13 70,900.00 13,960.19 90,385.00 81,586.39 340,000.00 572,634.63 2,010,574.00 1,101,177.33 0.00 463,312.72 2,663,931.00 2,663,931.00 326,569.87 -130,895.61 8,309.96 82,500.00 -2,896.13 56,939.81 8,798.61 -232,634.63 909,396.67 -463,312.72 0.00 ----..:.-_- $ 18,569,937.00 $ 18,007,161.17 $ 562,775.83 Excess of Funds Available over Expenditures $ 9,608,962.57 $ _ _..9..,6;",c0=.\8,,;;,;96:;;2;,;;;.5..7... See IndependenlAccountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement. -6- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30.1996 EXHIBIT "E" NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES REPORTING ENTITY The Lake Lanier Islands Development Authority is an instrumentality of the State of Georgia and a public corporation which is assigned to the Department ofNatural Resources for administrative purposes only. The Authority consists ofnine (9) members as follows: the Commissioner of the Department ofNatural Resources and eight (8) additional members appointed by the Governor. The Authority is considered a component unit of the State of Georgia and is included within the State of Georgia reporting entity for financial reporting purposes because of the significance of its legal, operational and financial relationships with the State of Georgia. These reporting entity relationships are defined in Section 2100 ofthe Governmental Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards. FUND ACCOUNTING The Lake Lanier Islands Development Authority uses funds and account groups to report on its financial position and the results of its operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number offunds are maintained consistent with legal and managerial requirements. Account groups are a reporting device used to account for certain assets and liabilities ofthe governmental funds not recorded directly in those funds. Funds and account groups presented in the accompanying financial statements are as follows: GOVERNMENTAL FUND TYPE BUDGET FUND - The fund used to account for activities and functions as set forth in the operating budget approved by the Lake Lanier Islands Development Authority. This presentation differs from generally accepted accounting principles in that such principles provide that the Budget Fund of the Authority be accounted for as a Proprietary Fund Type - Enterprise Fund. An Enterprise Fund is used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent is that costs ofproviding goods or services to the general public on a continuing basis are financed or recovered primarily through user charges or that periodic measurement of revenues earned and expenses incurred are appropriate for capital maintenance, public policy, accountability and other purposes. FIDUCIARY FUND TYPE AGENCY FUNDS - The funds used to account for assets held for use by other funds, governments, or individuals. -7- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXHIBIT "E" NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FUND ACCOUNTING ACCOUNT GROUPS GENERAL FIXED ASSETS - The account group used to account for fixed assets used in governmental fund type operations. Fixed assets purchased are recorded at cost or at estimated historical cost ifhistorical cost is not practically detenninable. Donated fixed assets are recorded at fair market value on the date donated. Disposals are deleted at recorded values. No depreciation has been provided on general fixed assets. This methodology ofaccounting for general fixed assets differs from generally accepted accounting principles in that the Budget Fund ofthe Authority should be accounted for as a Proprietary Fund Type Enterprise Fund. Fixed assets utilized in the operations of proprietary fund types should be recorded as assets of such funds, rather than in the General Fixed Assets Account Group. The depreciation of such fixed assets should be recorded as an expense of proprietary fund types in order to more effectively detennine the total cost of providing goods and services. The cost ofnormal maintenance and repairs that do not add to the value ofthe asset or materially extend assets' lives are not included in the General Fixed Assets Account Group. Material improvements adding to the value or useful life ofthe assets are included in the General Fixed Assets Account Group. GENERAL LONG-TERM DEBT - The account group used to report the noncurrent portions of certain governmental long-term liabilities, such as claims, judgments and compensated absences, which will be paid from future resources. This presentation differs from generally accepted accounting principles in that the Budget Fund of the Authority should be reflected as a Proprietary Fund Type - Enterprise Fund. The liabilities and related expenses for the items listed above should be recorded as a part of the proprietary fund type in order to more effectively determine the total cost of providing goods and services. BASIS OF ACCOUNTING MEASUREMENT FOCUS The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Governmental funds should be accounted for using the flow of current financial resources measurement focus. With this m.easurement focus, operating statements present increases and decreases in net current assets and unreserved fund balance is a measure of available spendable resources. Proprietary fund types, on the other hand, should be accounted for on a flow of economic resources measurement focus. With this measurement focus, all assets and all liabilities are included on the balance sheet. Operating statements of these funds present increases, (i.e., revenues) and decreases, (i.e., expenses) in net total assets. This measurement focus emphasizes the determination of net income. In accordance with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia, the Budget Fund, which should be reflected as a Proprietary Fund Type - Enterprise Fund in accordance with generally accepted accounting principles, utilizes the current financial resources measurement focus. - 8- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 3D. 1996 EXHIBIT"E" NOTE 1: SUM:MARY OF SIGNIFICANT ACCOUNTING POLICIES BASIS OF ACCOUNTING GOVERNMENTAL FUND TYPE BUDGETFUND Except as disclosed in the following paragraphs, units of government of the State of Georgia record their Budget Fund revenues and expenditures in accordance with the modified accrual basis of accounting. Under the modified accrual basis ofaccounting, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Revenues that are accrued consist ofcertain amounts earned under operating agreements with other parties. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on general long-term debt which is recognized when due, and certain compensated absences, claims and judgements which are recognized when the obligations are expected to be liquidated with expendable available financial resources. The Budget Fund, which should be reflected as a Proprietary Fund Type - Enterprise Fund in accordance with generally accepted accounting principles, should be maintained on the accrual basis of accounting. Contractual obligations for goods and services which have not been received at the end ofthe fiscal year are recognized as expenditures and liabilities in the accompanying financial statements. The recognition of encumbrances as expenditures and liabilities is in conformity with accounting practices prescribed or permitted by statutes and ,regulations of the State of Georgia, but is not consistent with generally accepted accounting principles, which do not provide for the recording of encumbrances within the Proprietary Fund Type Enterprise Fund. Prior period adjustments and certain other items are reported as additions to and deductions from fund balances ofthe Budget Fund in the accompanying financial statements. This presentation is in accordance with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia, but differs from generally accepted accounting principles for proprietary fund types in that immaterial adjustments should be reported as current period revenues and expenses. The Authority records the cost of annual and sick leave provided to the employees ofits Recreation Division when paid, in accordance with policies of the State of Georgia, rather than when earned. The cost of annual leave earned by Recreation Division employees but not yet paid at the end ofthe fiscal year is reflected in the General Long-Term Debt Account Group, in that such liability is not expected to be financed from expendable available financial resources. This practice is in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia, but differs from generally accepted accounting principles for proprietary fund types in that the total accrued liability for compensated absences at the end of the fiscal year should be reflected as a fund liability of the proprietary fund type involved. FIDUCIARY FUND TYPE AGENCY FUNDS Agency Funds are custodial in nature and do not measure results of operations or have a measurement focus. The modified accrual basis of accounting is utilized for recognizing assets and liabilities. -9- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXHIBIT "E" NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BUDGET A budget for the financial operations of the Lake Lanier Islands Development Authority is approved by the Authority at a selected meeting. The budget is not subject to review or approval by the Le8islature ofthe State of Georgia and therefore, is a nonappropriated budget. Budgets are prepared to provide a basis for funding operations and there is no legal prohibition regarding overexpenditure ofthe aggregate budget. CASH AND CASH EQUIVALENTS Cash and Cash Equivalents include currency on hand, demand deposits with banks and other financial institutions, and short-term, highly liquid investments with maturities of three months or less from the date of acquisition. ACCOUNTS RECEIVABLE Accounts receivable arising from operations are reported net of an allowance for doubtful accounts. The receivable allowance is an estimate made by management based on prior experience. INVENTORIES Inventories for resale are made up ofgas and oil, novelties, food and beverages. Inventories are shown at current purchase price, except for gas and oil, which is shown at weighted average cost, on the Combined Balance Sheet (Statutory Basis). Expendable supplies are recorded as expenditures at the time of purchase. UNRESERVED FUND BALANCE Designations of unreserved fund balance represent tentative managerial plans or intent for financial resource utilization in a future period. COMPENSATED ABSENCES Compensated absences represent obligations of the Authority relating to employee's rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating annual leave in which payment is probable and can be reasonably estimated. The Authority records the cost of annual leave provided to the employees of its Hotel/Golf Division when earned. See Note 1 Basis of Accounting, Governmental Fund Type, Budget Fund. MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the Combined Balance Sheet (Statutory Basis) are captioned "Memorandum Only" because they do not represent consolidated financial information and are presented only to facilitate financial analysis. The columns do not present information that reflects financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data. - 10- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1996 EXIllBIT "E" NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES COMPARATIVE DATA Comparative total data for the prior year have been presented in selected sections of the accompanying financial statements in order to provide an understanding ofthe changes in the Authority's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the Authority's financial position and operations or would cause the statements to be unduly complex and difficult to understand. Also, certain amounts presented in the prior year data have been reclassified in order to be consistent with the current year's presentation. NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTMENTS STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds ofthe State of Georgia cannot be placed in a depository paying interest longer than ten days without the depository providing a surety bond to the State. In lieu ofa surety bond, the depository may pledge as collateral anyone or more ofthe following securities as enumerated in the Official Code of Georgia Annotated Section 50-17-59: (1) Bonds, bills, certificates ofindebtedness, notes, or other direct obligations of the United States or ofthe State of Georgia. (2) Bonds, bills, certificates ofindebtedness, notes, or other obligations of the counties or municipalities of the State of Georgia. (3) Bonds ofany public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose. (4) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia. (5) Bonds, bills, certificates ofindebtedness, notes, or other obligations ofa subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest, or 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. (6) Guarantee or insurance of accounts provided by the Federal Deposit Insurance Corporation. As authorized in the Official Code of Georgia Annotated Section 50-17-53, the State Depository Board has adopted policies which allow agencies ofthe State of Georgia the option of exempting demand deposits from the collateral requirements. - 11 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1996 EXHIBIT "E" NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTMENTS CATEGORIZATION OF DEPOSITS For purposes of analysis of custodial credit risk, cash deposits consist of all bank balances which include demand deposits and/or interest bearing accounts. The bank balances as of June 30, 1996, are categorized below in order to provide information about the extent to which such deposits are exposed to custodial credit risk. Category 1 - Amounts covered by depository insurance or collateralized with securities (at market value) held by the Authority or by its agent in the Authority's name. Category 2 - Amounts collateralized with securities (at market value) held by the pledging financial institution's trust department or agent in the Authority's name. Category 3 - Amounts collateralized with securities (at market value) held by the pledging financial institution or by its trust department or agent, but not in the Authority's name, and amounts uncollateralized. Cash Deposits Carrying Amount Bank Balances Risk Categories 2 3 S 4 534 14707 S 4 491297.38 S 30000000 S 135863303 S 2 832 664.35 CATEGORIZATION OF INVESTMENTS For purposes of analysis of custodial credit risk, investments consist of U. S. Government securities. Investments are stated at cost, and are summarized and classified as to custodial credit risk within the categories described below: Category 1 - Insured or registered, or securities held by the Authority or its agent in the Authority's name. Category 2 - Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the Authority's name. Category 3 - Uninsured and unregistered, with securities held by the counterparty, or by its trust department or agent but not in the Authority's name. Type ofInvestment U. S. Government Securities Risk Categories 2 3 Carrying Amount $577265256 $ o00 $,====O~O~O $ 5 772 652 56 Market Value $ 5 772 652.56 - 12 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1996 EXHIBIT "E" NOTE 3: CHANGES IN GENERAL FIXED ASSETS The following is a summary of changes in the General Fixed Assets Account Group during the fiscal year: Balance July 1, 1995 Additions Balance June 30, 1996 Buildings Equipment Total $26,463,638.00 $ 5,111,664.00 $31,575,302.00 102.487.10 1.746,071.60 1.848,558.70 $26,566,125.10 $ 6,857 735 60 $33.423,860.70 NOTE 4: GENERAL LONG-TERM DEBT REPAYMENT OF ADVANCES In prior years, the Lake Lanier Islands Development Authority received funds from the State of Georgia from the sale ofgeneral obligations bonds of the State ofGeorgia through the Department ofNatural Resources. These funds have been used for capital outlay projects for the Lake Lanier Islands Development Authority. The Authority has agreed to repay these contributions plus interest to the extent that funds are available. CHANGES IN GENERAL LONG-TERM DEBT A summary of changes in General Long-Term Debt for the year ended June 30, 1996, follows: " Balance July 1, 1995 General Compensated Obligation Absences Bond Payback Total $ 212,905.13 $39,958,978.00 $40,171,883.13 Additions (Deductions) Annual Leave Earned and Utilized (Net) Salaries Salary Related Fringe Benefits Payments to Georgia Department of Natural Resources Adjustment to Prior Year Balance -138,748.68 -10,614.27 -138,748.68 -10,614.27 -2,663,931.00 -2,663,931.00 -13.00 -13.00 Balance June 30, 1996 $ 63,542.18 $37,295034.00 $37.358,576.18 - 13 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 1996 EXlllBIT "E" NOTE 4: GENERAL LONG-TERM DEBT CHANGES IN GENERAL LONG-TERM DEBT The aggregate future annual payments for advances through the Georgia Department ofNatural Resources as ofJune 30, 1996, including principal and interest are as follows: '-- 1997 1998 1999 2000 2001 Thereafter $ 2,663,931.00 2,663,931.00 2,663,931.00 2,663,931.00 2,663,931.00 23,975,379.00 $37,295,034.00 NOTE 5: LEASE WITH SECRETARY OF THE ARMY On April 15, 1968, the Secretary of the Army entered into an agreement with the Department of Natural Resources (DNR), fonnerly the Department of State Parks, whereby DNR agreed to lease certain properties known as "Lake Lanier Islands" from the U. S. government for public park and recreational purposes. Subsequently, DNR sublet these properties to the Lake Lanier Islands Development Authority. The tenn of the lease runs through April 14, 2036. NOTE 6: RISK MANAGEMENT Public Entity Risk Pool The State Personnel Board, Merit System ofPersonnel Administration administers for the State of Georgia a program ofhealth benefits for the employees ofunits of government ofthe State of Georgia, units of county government and local education agencies located within the State of Georgia. This plan is funded by participants covered in the plan, by employers' contributions paid by the various units of government participating in the plan, and appropriations made by the General Assembly of Georgia. The State Personnel Board, Merit System of Personnel Administration has contracted with Blue Cross Blue Shield of Georgia to process claims in accordance with the State Employees' Health Benefit Plan as established by the State Personnel Board. Other Risk Management The Department ofAdministrative Services (DOAS) has the responsibility for the State of Georgia of making and carrying out decisions that will minimize the adverse effects of accidental losses that involve State government assets. The State believes it is more economical to manage its risks internally and set aside assets - 14- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30.1996 EXIllBIT "E" NOTE 6: RISK MANAGEMENT Other Risk Management for claim settlement. Accordingly, DOAS processes claims for risk of loss to which the State is exposed, including general liability, property and casualty, workers' compensation, unemployment compensation, and law enforcement officers' indemnification. Limited amounts of commercial insurance are purchased applicable to property, employee and automobile liability, fidelity and certain other risks. The Lake Lanier Islands Development Authority is a component unit ofthe State of Georgia reporting entity, and as such, is covered by the State ofGeorgia risk management program administered by DOAS. Premiums for the risk management program are charged to the various state organizations by DOAS to provide claims servicing and claims payment. NOTE 7: DEFERRED COMPENSATION PLAN The State ofGeorgia offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan, available to employees ofthe State of Georgia and county health departments, permits such employees to defer a portion oftheir salary until future years. Participation in the plan is optional. Participants choose the option or options in which they wish to participate. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) solely the property or rights of the State of Georgia subject only to the claims of the State's general creditors. Participant's rights under the plan are equal to those of a general creditor of the State of Georgia in an amount equal to the fair market value of the deferred account of each participant. Financial information relative to the plan will be presented in the State of Georgia Comprehensive Annual Financial Report for the year ended June 30, 1996. NOTE 8: RETIREMENTPLANS EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA Plan Description The Lake Lanier Islands Development Authority participates in the Employees' Retirement System of Georgia ("ERS "), a single-employer, defined benefit plan established by the General Assembly of Georgia for the purpose of providing retirement allowances for employees of the State of Georgia. The Authority's payroll for the year ended June 30, 1996, for employees covered by ERS was $4,079,254.16. The Authority's total payroll for all employees was $6,395,767.16. Benefits The benefit structure of ERS was significantly modified on July 1, 1982. Unless elected otherwise, an employee who currently maintains membership with ERS based upon State employment that started prior to July 1, 1982, is an "old plan" member subject to the plan provisions in effect prior to July 1, 1982. All other members are "new plan" members subject to the modified plan provisions. - 15 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXHIBIT "E" NOTE 8: RETIREMENT PLANS EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA Benefits Under both the old plan and new plan, members become vested after 10 years ofcreditable service. A member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 65. If 10 years of service is completed and age 60 is reached, the member may retire with a reduced benefit. Additionally, there are certain provisions allowing for retirement after 30 years of service regardless of age. Retirement benefits paid to members are based upon a formula which considers the monthly average ofthe member's highest eight consecutive calendar quarters of salary, the number ofyears of creditable service, and the member's age at retirement. Postretirement cost-of-living adjustments are also made to member's benefits. The normal retirement pension is payable monthly for life; however, options are available for distribution of the member's monthly pension at reduced rates to a designated beneficiary upon the member's death. Death and disability benefits are also available through ERS. . Funding Status and Progress Funding status and progress information is presented in the ERS June 30, 1996, financial report which may be obtained through ERS. Contributions Required and Contributions Made As established by State statute, all full-time employees ofthe State ofGeorgia and its political subdivision~, who are not members ofother state retirement systems, are eligible to participate in the ERS. Both employer and employee contributions are established by State statute. Under the old plan, member contributions consist of employee contributions paid by the employee of 1.25% ofcompensation and 4.75% ofcompensation paid by the Authority on behalf ofthe employee. Under the new plan, member contributions consist solely of 1.25% of compensation paid by employee. The Authority also is required to contribute at a specified percentage ofactive member payroll determined annually by actuarial valuation. For the year ended June 30, 1996, the ERS employer contribution rate for the Authority amounted to 14.890./0 ofcovered payroll and included the 4.75% contributed on behalfofthe employee under the old plan referred to above. The employer contributions are projected to liquidate the unfunded actuarial liability within 20 years based upon the actuarial valuation of June 30, 1995. Employer contributions are also made on amounts paid for accumulated leave to retiring employees. Actuarial assumptions used by the ERS to compute actuarially determined contribution requirements are the same as those used to compute the pension benefit obligation. Total contributions to the plan made during fiscal year 1996 amounted to $658,307.61, ofwhich $607,317.08 was made by the Authority and $50,990.53 was made by employees. These contributions met the requirements of the plan. - 16- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXIllBIT "E" NOTE 8: RETIREMENT PLANS EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA Trend Information Historical trend infonnation is presented in the ERS June 30, 1996, financial report which may be obtained through ERS. This information gives an indication ofthe progress made in accumulating sufficient assets to pay benefits when due. GEORGIA DEFINED CONTRIBUTION PLAN Plan Description The Lake Lanier Islands Development Authority participates in the Georgia Defined Contribution Plan GDCp t1 tI ( ) which is a single-employer defined contribution plan established by the Georgia General Assembly for the purpose ofproviding retirement coverage for State employees who are temporary, seasonal, and part- time and are not members ofa public retirement or pension system. GDCP is administered by the Employees' Retirement System Board of Trustees. The Authority's payroll for the year ended June 30, 1996, for employees covered by GDCP was $1, I II, II 1.25. The Authority's total payroll for all employees was $6,395,767.16. Benefits A member may retire and elect to receive periodic payments after attainment of age 65. The payment will be based upon mortality tables and interest assumptions to be adopted by the Board. Ifa member has less than $ 3,500 credit to hislher account, the Board has the option ofrequiring a lump sum distribution to the member in lieu of making periodic payments. Upon the death of a member, a lump sum distribution equaling the amount credited to hislher account will be paid to the member's designated beneficiary. Contributions and Vesting Member contributions are seven and one-half percent (7.5%) of gross salary. There are no employer contributions. Earnings are credited to each member's account in a manner established by the Board. Upon termination of employment, the amount ofthe member's account is refundable upon request by the member. Total contributions made by employees during fiscal year 1996 amounted to $83,334.95 which represents 7.50% of covered payroll. These contributions met the requirements of the plan. NOTE 9: LEAVE POLICIES Employees earn ten hours of sick leave each month with a maximum accumulation of ninety days. Unused accumulated sick leave does not vest with the employee and is forfeited upon retirement or termination of employment. - 17 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXInBIT "E" NOTE 9: LEAVE POLICIES Employees earn annual leave ranging from ten to fourteen hours each month depending upon the employees' length ofcontinuous State service with a maximum accumulation offorty five days. Employees are paid for unused accumulated annual leave upon retirement or tennination of employment. See Note 1 - Compensated Absences. Certain employees who retire with one hundred and twenty days or more offorfeited annual and sick leave are entitled to additional service credit in the Employees' Retirement System of Georgia. NOTE 10: CONTINGENCIES Litigation, claims and assessments filed against the Lake Lanier Islands Development Authority, if any, are generally considered to be actions against the State ofGeorgia. Accordingly, significant litigation, claims and assessments pending against the State ofGeorgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 1996. . NOTE 11: OTHER FINANCIAL NOTES The Lake Lanier Islands Development Authority (LLIDA) has entered into a management agreement with KSL Lake Lanier, Incorporated (Manager) to manage the properties operated by LLIDA (project). The effective date ofthis agreement was May 16, 1996, at which time the Manager began managing and operating the Project. The expiration date of this management agreement will be determined when LLIDA and the Manager sign the "privatization agreement" as outlined in the "Statement ofBackground" andExhibit "B" of the management agreement (see last paragraph). The management agreement calls for LLIDA to pay the Manager a monthly management fee of $160,000.00. In addition, LLIDA funded an operating account and a capital account with initial deposits of $250,000.00 and $30,391.00, respectively. These accounts are used by the Manager for the normal operations of the Project (operating account) and to make various capital improvements to the Project (capital account). The Manager is required to make deposits to and disbursements from the accounts as outlined in the management agreement. The accounts will remain the property ofLLIDA for the term ofthe management agreement and the activity ofthe accounts from May 16, 1996 through June 30, 1996 has been included as part of these financial statements. The basic business terms ofthe privatization agreement have been agreed upon by LLIDA and the Manager. However, as ofthe date of this report, negotiations on the final terms ofthe agreement are ongoing between LLIDA, the Manager and various third parties that have interests in the Project. NOTE 12: BONDING INFORMATION The Executive Director and all employees ofthe Lake Lanier Islands Development Authority are bonded under a Public Employees Blanket Bond written by Employers Insurance of Wausau, their Bond No. 1450-02110723, on which the premium was paid to October 1, 1996. Under this agreement the Public Employee Dishonesty Coverage insures the Authority to a maximum of $1,000,000.00 against loss sustained through - 18 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY NOTES TO THE FINANCIAL STATEMENTS JUNE 30. 1996 EXInBIT"E" NOTE 12: BONDING INFORMATION fraudulent or dishonest acts by its employees. The Faithful Performance of Duty Coverage insures the Authority to a maximum of $1,000,000.00 against loss sustained from failure ofits employees to perform faithfully their duties or to account properly for all monies and property received by virtue oftheir position or employment. All employees ofthe Lake Lanier Islands Development Authority are also bonded under Commercial Crime Policies written by the United States Fire Insurance Company, their Policy Nos. 6260122926 and 626 012294 4, on which premiums were paid to October 1, 1996. Under these additional public employee dishonesty coverages, the policies insure the Authority to a maximum of $9,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees and from failure of its employees to perform faithfully. - 19- 3~Q~L \J ~v I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I SUPPLEMENTARY INFORMATION - 21 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES FIDUCIARY FUND TYPE - AGENCY FUNDS YEAR ENDED JUNE 30, 1996 EXHIBIT-F- FUND ASSETSI LIABILITIES JULY 1,1995 ADDITIONS DELETIONS ASSETSI LIABILITIES JUNE 30, 1996 Concessionaire Security Deposits $ 1,000.00 $ 0.00 $ 0.00 $ 1,000.00 Aquatic Rental Deposits 117,269,01 102,447.76 88,797.21 130,919.56 Georgia Department of Natural Resources 5,641.50 6,244.75 6,487.50 5,398.75 Olympic Security Deposits 256,520.00 95,259.00 161,261.00 United States Postal Service 3,577.14 1,501,00 3,195.26 1,882.88 $ 127,487.65 $ 366,713.51 $ 193,738.97 $====3=::1,=46=2=.1=9 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 22- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF APPROVED BUDGET YEAR ENDED JUNE 30, 1996 SCHEDULE -1- FUNDS AVAILABLE REVENUES Other Revenues Retained EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Capital Outlay Loan Repayment: 20-Year Loan ORIGINAL BUDGET BUDGET ADJUSTMENTS TOTAL $ 15,610,085,00 $ 2,959,852.00 $ 18,569,937,00 $ 7,397,309,00 $ 844,573.00 $ 8,241,882.00 4,417,518.00 573,261.00 4,990,779,00 40,000.00 -19,335.00 20,665,00 0.00 82,500,00 82,500,00 0.00 58,321,00 58,321.00 50,000,00 20,900.00 70,900,00 95,000,00 -4,615.00 90,385.00 80,000.00 260,000,00 340,000,00 866,327,00 1,144,247.00 2,010,574.00 2,663,931,00 2,663,931.00 $ 15,610,085.00 $ 2,959,852.00 $ 18,569,937.00 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 23- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY CASH AND CASH EqUIVALENTS JUNE 30,1996 SCHEDULE "Z' NONINTEREST BEARING ACCOUNTS NationsBank of Georgia, N.A" Atlanta, Georgia Wachovia Bank of Georgia, NA, Gainesville, Georgia INTEREST BEARING ACCOUNTS NationsBank of Georgia, NA, Atlanta, Georgia Wachovia Bank of Georgia, NA, Gainesville, Georgia Cash Investment Account Commercial Checking Account U, S. Treasury Bill No. 9127942Z6 Purchase Date: June 7,1996 Maturity Date: July 11,1996 U. S. Treasury Bill No. 912794Z64 Purchase Date: June 17,1996 Maturity Date: July 25,1996 U. S. Treasury Bill No, 912794388 Purchase Date: June 28, 1996 Maturity Date: August 1, 1996 $ 5,697.80 -188,050.85 $ -182,353.05 $ 3,200,969.07 $ 1,000.00 1,514,531.05 2,787,002.56 1,990,003,89 995,646.11 7,288;183.61 10,489,152,68 Cash on Hand 39,350.00 $ 10,346,149.63 See accompanying notes and Independent Accountanfs Combined Report on Review of Financial Statements and Supplementary Information. -24- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF OTHER REVENUES RETAINED YEAR ENDED JUNE 30. 1996 SCHEDULE "3" Fees Beach Users Golf Operations Parking Permits Magic Nights of Light Telephone Hotel Occupancy Tax Interest Earned Rentals Beach Equipment Boats Fishing Boats Group Boats Houseboats Pontoon Boats Sport Boats Campsites Fishing Tackle Golf Club Rentals Golf Shoe Rentals Horserides Lease Agreements - Concessionaires Picnic Pavilions Rooms Ski Equipment Sales Concerts Gas, Oil, Novelties, Food and Beverages Less: Cost of Goods Sold Gross Profit on Sales Water and Power Sales Sponsorships Other Cash Over - Short Commissions Jury Duty Photocopies Service Charge on Returned Checks Vendor's Compensation on Sales Tax Collection $ 2,912,361.56 1,478,304.83 838,928.95 838,717.28 58,759.78 $ 6,127,072.40 581,876.38 529,731.57 $ 175,270.46 $ 52,544.54 352,245.42 319,250.28 270,991.66 244,459.91 1,239,491.81 254,854.25 3,204.50 40,173.59 516.98 61,158.71 898,060.91 102,566.51 4,921,081.65 8,841.34 7,705,220.71 $ 52,701.03 $ 6,250,066.49 2,473,390.19 3,776,676.30 226,050.59 4,055,427.92 50,000.00 $ 699.73 22,494.60 9,522.00 134,892.14 1,303.00 7,513.45 176,424.92 $ 19,225,753.90 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 25- LAKE LANIER ISlANDS DEVELOPMENT AUTHORITY ANALYSIS OF EXPENDITURES YEAR ENDED JUNE 30, 1996 SCHEDULE "4" Personal Services Regular Operating Expenses Travel Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Capital Outlay Boat/Attraction Replacement Loan Repayment 20-Year Loan REGULAR KSL LAKE LANIER, INCORPORATED $ 6,871,301.51 $ 1,044,010.62 $ 4,387,179,63 734,494,98 8,744.38 3,610,66 61,217.13 13,960.19 74,083.58 7,502,81 572,634.63 1,092,234,25 8,943,08 463,312,72 2,663,931.00 TOTAL 7,915,312.13 5,121,674.61 12,355.04 61,217.13 13,960.19 81,586.39 572,634.63 1,101,1n.33 463,312,72 2,663,931,00 $ 16,147,381,89 $ 1,859,n9,28 $==1=8=,O=07~,=16=1=,1=7 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information, - 26 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF OTHER OPERATING EXPENSES YEAR ENDED JUNE 30,1996 SCHEDULE "5" REGULAR OPERATING EXPENSES Advertising, Publicity, and Promotions Allowance for Bad Debt Expense Bank Service Charges Charge Card Fees Check Guarantee Fees Courier Charges Data Processing Freight Hilton Data Communications Hilton Reservation Fees Hilton Royalty Interest Expense Prospect Subsistence Registration Fees Subscriptions and Dues Telecredit Fees Traffic Control Travel Agent Commissions See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 27- $ 1,157,619.98 6,231.54 22,937.13 177,075.17 1,610.00 79.45 340.50 229.87 52,391.29 71,584.79 235,462.00 1,999.85 4,169.00 3,688.51 10,965.48 1,948.54 2,120.00 20,416.16 $ 1,770,869.26 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY RECONCILIATION OF PERSONAL SERVICES YEAR ENDED JUNE 30,1996 Total per Schedule "7" Accruals June 30, 1995 Unlocated Difference Total per Report SCHEDULE "6" PERSONAL SERVICES $ 5,711,092.07 -113,977.86 -96,177.18 $ 5,500,937.03 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 28- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY RECONCILIATION OF PER DIEM AND FEES YEAR ENDED JUNE 30, 1996 SCHEDULE "7" Totals per Annual Supplement Adjustments Bandy, Mark Com, Daniel Delecia Reynolds and Associates Economics Research Associates Fielding, Mike Johnson, Jeffery Landauer Hospitality Group Under, Gary McManaway, Richard Price Waterhouse, LLP Raymond, Kay R. Mark Woodworth Company Sena, Roy Technical Management Group Teems, Mike The Massey Group Underwood, Norman L. Watkins, Kevin Totals per Report TYPE PAYMENT Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant FEE AMOUNT EXPENSE AMOUNT $ 289,1n.45 $ 752.44 $ TOTAL 289,929.89 135.00 135.00 485.00 60,000.00 135.00 90.00 61,500.00 90.00 607.50 50,196.00 4,562.50 225.00 300.00 90.00 12,524.25 88,139.74 136.75 2,500.00 430.50 262.50 104.50 55.50 135.00 135.00 485.00 60,000.00 135.00 90.00 64,000.00 90.00 607.50 50,626.50 262.50 4,667.00 225.00 300.00 90.00 12,524.25 88,195.24 136.75 $ 568,529.19 $ 4,105.44 $ 572,634.63 See accompanying notes and Independent Accountanfs Combined Report on Review of Financial Statements and Supplementary Information. -29 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Aanes, Abbott, Adams, Adams, Adamson, Adkins, Aidaco, Akkbright, Alejo, Allbright, Allbright, Allbright, Allen, Allen, Allen, Alligood, Almand, Anderson, Archer, Arent, Arp, Arrow, Arrow, Arrow, Askew, Asmer, Asmer, Aucoin, Bagby, Bagley. Bagwell, Bailey, Bailey, Bailey, Bailey, Bailey, Bailey, Baird, Baird, Baird, Wendy RachaelO. Margo Megan Jalisa Kimberly J. Jose Juan Jeremy Morenito Jason B. Jennifer C. JeremyD. Benny Kimberly S. Randall Kim Michael L. Franklin Brooke Ellen Leigh Alexis S. Kenneth Andy John F. Michael Andrew AshleyA. Joy Richard Timothy M. Ellene Caitlin AudryJ. Katherine Chris S. Christie Jeffery Jennifer Peter Sarah C. Ronald Ronald G. Valerie I. Other Other Food and Beverage Housekeeping Housekeeping Beach Ecology/Hotel Golf Pro Shop Golf Pro Shop Beach Restaurants Beach Restaurants Beach Restaurants Administration Beach Administration Beach Restaurants Administration Campground Welcome Center Other Sales Golf Pro Shop Beach Restaurants Other Beach Harbor Shop/Supply Police Other Beach Restaurants Housekeeping Housekeeping Housekeeping Golf Pro Shop Housekeeping Front Office Beach Front Office Beach Restaurants Beach Restaurants See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 30- SALARIES $ 161.56 137.60 3,909.94 3,294.52 9,201.38 1,203.67 5,091.09 79.48 3,872.33 516.62 1,363.31 4,518.15 18,740.76 2,042.03 3,678.23 280.18 14,043.92 1,377.70 1,309,66 144.10 499.55 15.00 548.29 1,878.17 1,411.85 3,888.19 3,482.82 1,800.00 54.00 459.14 679.69 4,471.16 4,180.64 102.00 3,417.51 1,133.75 1,734.91 977,53 5,867.90 997.10 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30,1996 SCHEDULE "8" PERSONNEL POSITION Bales, Banks, Barker, Bames, Bames, Barnes, Barnett, Barr, Barrett, Barrios, Bates, Bearfield, Beatty, Beaver, Beichner, Bell, Bell, Benites, Benners, Bennett, Bennett, Berger, Berry, Berry, Berzack, Biddy, Bishop, Black, Black, Blackburn, Blackshear, Blevins, Blouin, Boddy, Boger, Bolton, Boring, Bourgeois, Boutelle, Boutelle, Karla J. Kerry David Martha K. Connie Kelly Michael Christine Danna Jackie K. David Lyndon Dorothy Joshua L. Winston Richard Debra RobertS. Rodrigo Anthony George Matthew Roy Brittany JamieW. MarkA. Michelle Misty Christina Joan Shirley Karen Dena Mark Genie S. Robert E. Scott Pia K. Brenda April Bruce R. Kathleen A. Other Other Campground Housekeeping Beach Sales Sales Front Office Beach Administration Administration Housekeeping Beach Restaurants Docks Housekeeping Housekeeping Other Other Beach Restaurants Sales Golf Pro Shop Other Docks Other Beach Other Housekeeping Administration Housekeeping Other Food and Beverage Food and Beverage Beach Restaurants Beach Restaurants Beach Front Office Front Office Other Other See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 31 - SALARIES $ 138.68 223.10 3,243.71 12,205.02 1,247.90 975.90 57,795.75 2,131.26 115.61 6,551.60 20,284.74 6,862.59 597.65 34,016.02 $ 2,145.39 11,779.12 179.34 2,558.52 1,574.00 3,398.63 3,576.51 734.84 2,247.05 1,736.59 849.70 162.04 450.00 8,181.99 2,244.36 79.85 2,895.57 16,327.77 7,615.62 1,141.70 20,000.91 2,150.70 328.41 1,084.89 772.64 734.94 TRAVEL 454.66 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Bowman, Boyington, Bradford, Bradley, Brady, Brady, Brady, Bramblett, Brannen, Brantley, Brantley, Breazeale, Brisco, Britt, Brodsky, Broeker, Brogdon, Brooks, Brookshire, Brostrom, Brown, Brown, Brown, Brown, Brown, Brown, Browning, Bruce, Bruce, Bryan, Buchanan, Buchanan, Bugsch, Buice, Buice, Buker, Burden, Burdett, Burgin, Burkhart Heath H. Bill Jason P. David N. John C, John Chris RobinT. Kyle R. Jason L. Michael Micheal Anna E. LesleyY. RickyO. StevenA. Rebecca Sue JemiferD. Jessica L, Edwin, Jr. Charlotte AndrewJ. Jeffery M. Johnny Marilyn M. (*) Natasha Philip April M. Kathy F. Gerald G. Katie T, Brian Jennifer N. Ansley R. Chad Joey B. William Hailey L. Brandy L. Kari Alicia C. Beach Restaurants Golf Pro Shop Beach Merchandise Beach Sales Beach Restaurants Other Beach Shop/Supply Beach Restaurants Food and Beverage Other Beach Ecology/Hotel Marketing Beach Other Other Maintenance Food and Beverage Beach Restaurants Administration Golf Course Maintenance Executive Secretary Golf Course Maintenance Other Beach Group Sales Other Other Golf Pro Shop Other Beach Ecology Shop/Supply Harbor Beach Merchandise Adiminstration Welcome Center See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 32- SALARIES $ 1,323,75 1,620.00 876.90 1,320.92 1,639.45 5,558.50 165.25 874.80 245.81 1,924.31 80.72 24,00 1,816.38 24,744.68 23,094.72 $ 595.53 154.90 134.32 24,841.44 31,198.93 569,39 5,976,28 1,040.00 25,143.04 926.76 87.72 1,701.33 24,635.44 108.10 203,84 3,197.25 131.66 1,729.92 7,169.55 11,732.64 689.00 1,501.18 1,389.32 38,266.88 1,644.39 TRAVEL 39,63 841.19 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES TRAVEL Burkhart, Jennifer N, Docks $ Burkhart, RebeccaA. Merchandise Bums, Jamie Other Bums, Scott Food and Beverage Burson, Robert L, (*) Executive Director BuUer, Eloise Housekeeping Byers, Harris L, Beach Byers, Terry Taylor Other Byma, John Food and Beverage Cain, Angela Housekeeping Cain, Catherine L. Other Cain, Matthew Food and Beverage Cain, William Russell Docks Callahan, MichaelJ. Beach Callahan, Paul Beach Merchandise Callahan, RandyJ, Shop/Supply Callaway, Steve Housekeeping Callaway, Stephanie A. Other Calvert, Jill Food and Beverage Calvert, Matthew Food and Beverage Cambell, HollyN. Other Campbell, Carolyn Ann Human Resources Cannon, Kitty A. Beach Cansler, April Food and Beverage Caporaso, Nicholas Front Office Capri, TonyP. Other Carol, William Front Office Carpenter, Leon Food and Beverage Carpenter, Ophelia Front Office Carpio, Jose Juan Ecology Carrol, Jerry Golf Course Maintenance Carroll, Andrea Food and Beverage Carroll, Anna Other Carter, Dorothy Housekeeping Carver, Patrick Golf Course Maintenance Cash, Casey Golf Course Maintenance Castano, Casey Food and Beverage Castarphen, Johnell Food and Beverage Cate, Phillip Food and Beverage Cates, Brenda Front Office See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information, 390.00 25,549.16 663.25 23,051.64 127,062.96 $ 28.13 2,105,85 253.24 499,14 12,943.85 224.45 1,825.34 475,80 1,808.67 1,387.61 2,401.56 2,453.15 224.80 2,304.38 658.50 10.40 2,666.19 1,067.22 2,622.01 16,197.79 515.00 2,977,59 325.88 2,523.95 4,965.43 1,886.00 1,469.19 309,35 10,972,06 24,318.21 529.50 251,88 20,021.53 177.84 11,545.71 527.85 - 33- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES Cathey, LindsayA. Beach $ Cato, MaryC, Beach Cavalier, David Food and Beverage Cavender, DawnS, Other Chadwick, Gretchen Food and Beverage Channell, Marilyn R. Group Sales Chastain, Michael B. Shop/Supply Chesser, LaneA. Welcome Center Childs, Kenneth B. Docks Cisneros, Cecilia Housekeeping Clark, Candace Food and Beverage Clark, KimD. Other Clayton, Elizabeth M. Harbor Office Cleghorn, Laura B. Beach Cleveland, Betty Front Office Cleveland, Rebecca Other Cleveland, Richard E. Shop/Supply Cofer, Christopher Golf Course Maintenance Coggins, Linda Housekeeping Coggins, Michael E. Other Coghlan, Laurie Stables Coker, Amy Housekeeping Coker, Beth Docks Colbert, TammieB. Other Colbert, WiliiamJ. Shop/Supply Collier, Jesse T. Beach Restaurants Collins, Mike Engineering Comozzie, Linda K. Human Resources Conley, Angela Other Conner, Bobby Food and Beverage Cook, Jim Shop/SuPPly Cooley, Harold James Ecology Coomer, Jennifer L. Other Cooper, Robert Larry Maintenance Cooper, Tina Police Corbin, Arias A. Beach Coumbs, Joe,lII Food and Beverage Covello, Katherine Food and Beverage Cowart, Chad Front Office Cowherd, Justin D. Other See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. 1,216.58 1,776.27 776.25 135.00 1,661.32 1,589.71 1,126.39 357.94 4,809.39 14,839.43 2,075.57 83.15 330,00 1,592.68 17,529.94 141.65 22,312.70 16,799.53 12,576,74 247.12 19,710.98 253.13 921.50 57.50 9,314.14 977,21 2,220,36 18,637.13 148,20 1,040.05 1,518.76 13,561,03 154.80 29,383.47 837.00 919.41 1,155,36 12,175.52 401.25 150,76 - 34- TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES Cox, Crabtree, Criminger, Cronin, Crow, Crowe, Crowe, Crowe, Crutchfield, D'Elosua, Daily, Dale, Daniel, Daniels, Danner, Davenport, Davenport, Davis, Davis, Davis, Davis, Davis, Dayton, Deaton, Deets, Defoor, Denson, Depew, Desaussure, Deyton, Dieck, Dill, Dobson, Dodd, Dorsey, Dorsey, Dragoo, Driskell, Driskell, Driskell, MarkC. Tiffany D. Jenny James S. Shannon Clayton Lamar EmilyM. Glenn Elisha Jennifer Scribner Robert E. Jeremy UndyK. Zachery M. Bret Jessica E. Celita JamieW. Jonna C. Robert D. Robert Lewis Me/indaA. Robert Bill Kristy L. Stacey A. Woody William Tiffany Jonathon PauiB. Stacy Donald B. (*) Jennifer Nicole KellyA. Jason O. Steve A. Tony TonyD. Beach $ Other Welcome Center Police Other Other Other Maintenance Food and Beverage Beach Merchandise Food and Beverage Administration Administration Other Shop/Supply Other Beach Food and Beverage Beach Other Golf Course Maintenance Engineering Beach Food and Beverage Food and Beverage Other Other Engineering Administration Other Food and Beverage Administration Food and Beverage Director, Maintenance/Construction Gift Shop Other Beach Restaurants Beach Food and Beverage Beach 2,472.84 64.48 2,047.29 2,304.75 131.56 974.35 158.35 17,585.35 912.34 1,229.24 21125 16,506.54 3,733.05 105.82 194.06 63.00 2,196.67 17,660.44 2,520.06 79.85 4,532.97 39,131.64 1,691.89 2,200.08 991.87 191.78 174.56 465.34 3,607.63 149.76 14,278.90 23,826.17 $ 771.25 56,856.90 7,913.38 136.76 1,331.92 37.84 2,775.97 2,523.66 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 35- TRAVEL 585.50 10.00 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Duncan, Duncan, Duncan, Dunwoodie, Dupree, Durham, Dutton, Earl, Eason, Edge, Edmondson, Edmundson, Edwards, Eklund, Elguera, Elhallak, Eliason, Ellwanger, Emery, England, Entinger, Entrekin, Erickson, Escobar, Estep, Estep, Estep, Euyoqui, Faris, Farmer, Farrell, Fauscett, Fehlman, Fehlman, Fenn, Fennick, Ferbeyre, Femander, Ferraro, Ferrell, Barbara S. JodyW. KamiJ, Heath Andrea Caleb P, Kari S, DonaldW, Dawn Shaun Lee Nathan Amy David Unda Janice Paul Terri UndseyM. RachelA. MarkS. Unda JacobA. Ann Cesar Carolyn Sue Heather Heather Juventino Larry Freeman E. Sean Nathan Tawanda TImD. Jennifer Kristy Veronica Paul Rudy John Police Welcome Center Beach Other Housekeeping Other Other Other Housekeeping Other Gift Shop Gift Shop Sales Food and Beverage Food and Beverage Housekeeping Front Office Beach Beach Other Food and Beverage Beach Food and Beverage Maintenance Group Sales Food and Beverage Other Shop/Supply Housekeeping Shop/Supply Housekeeping Other Welcome Center Beach Beach Restaurants Housekeeping Beach Food and Beverage Food and Beverage Docks See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 36- SALARIES $ 913,00 130,00 1,808,91 706.25 7,586,67 196,56 197,45 55,65 172,91 336,03 1,568,74 29,69 14,155,13 2,993,42 873,15 365.50 657,04 1,877,19 1,369,62 143.50 5,023,93 783,32 4,186,70 5,749,84 13,577,20 5,521,81 952.43 1,294,47 537.84 964,26 899.37 900.00 718.20 21,849.58 801.72 230.00 1,157.49 5,167.50 15,553.62 1,689.82 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION Feyko, Fields, Fields, Fields, Finley, Finnick, Fisher, Florian, Flowers, Floyd, Floyd, Ford, Forder, Forder, Forrester, Forrester, Foster, Foster, Foster-Bradley, Foust, Frady, Frady, Fraser, French, French, Frost, Frost, Frydrych, Frydrych, Frye, Frye, Frye, Fullard, Fuqua, Gable, Gable, Gabree, Gabree, Gahan, Gahman, AdamC. Jammie Susan Virginia VelmaJ. Kristy M. Eric Chris Todd C. Matt Phillip PhillipH. April L. Carole Vernon E. BenD. JerryH. Chris Larry Patricia L. Beverly Curtis Mitchell KarenV. Robert Robert J. Judith Kim Justin Justin lara ReaA. ZoeE. Billy M., III Derrick M. Patrick Patrick M. Ed Sallie David M. Randy Beach Sales Front Office Front Office Beach Restaurants Beach Merchandise Food and Beverage Front Office Beach Beach Maintenance Beach Beach- Merchandise Beach Merchandise Beach Police Front Office Administration Beach Administration Golf Course Maintenance Golf Course Maintenance Beach Food and Beverage Beach Restaurants Food and Beverage Front Office Food and Beverage Beach Other Beach Beach Other Other Food and Beverage Beach Administration Front Office Beach Restaurants Golf Course Maintenance See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 37- SALARIES $' 714.41 16,084.43 4,152.44 8,827.95 17,409.22 2,120.98 1,666.73 31,849.74 1,250.42 10,006.30 19,375.91 1,789.41 795.92 755.67 2,137.49 20,998.46 575.00 3,029.71 1,125.08 17,314.65 1,500.78 1,745.30 1,751.83 2,922.00 1,302.67 20,733.61 2,205.27 3,742.84 2,048.50 203.32 2,460.61 2,545.71 40.65 171.85 3,285.65 1,123.30 2,561.25 8,691.31 5,568.05 781.06 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30.1996 SCHEDULE w8w PERSONNEL POSITION Gaines, Gale, Gann, Garmon, Garrett, Garrett, Gayle, Gayle, Gee, Gehman, Gentry, Gergely, Geyer, Geyer, Gilchrist-Boston, Gilleland, Gilmore, Ginder, Gladski, Glenn, Godsea, Golden, Gomez, Gomez, Gonzalez, Goolsby, Gordon, Gower, Gower, Graves, Graves, Gravitt, Gray, Greenlow, Grennan, Griffin, Grimes, Griner, Griner, Griswell, JeremyT. David Susan Stephan R. Sheila Wesley Holly HollyK. Andrea D. Jennifer Elmo Frank D. Mary Tracie Dorothy Angela D. JennyR. Jeannine A. Susan John A., Jr. Kevin G. Christine E. Carlos David Jesus UsaM. Karren Matthew MatthewD. Christopher L. Kathryn B. Roger Julie Alicia Kimberley PamA. Wendy Julie Julie M. Richard Beach Other Front Office Beach Food and Beverage Food and Beverage Food and Beverage Beach Other Front Office Food and Beverage Beach Restaurants Front Office Food and Beverage Food and Beverage Beach Beach Campground Food and Beverage Docks Docks Other Beach Restaurants Ecology Ecology Other Golf Pro Shop Food and Beverage Beach Restaurants Beach Other Golf Pro Shop Food and Beverage Housekeeping Housekeeping Restaurants Food and Beverage Food and Beverage Beach Restaurants Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 38- SALARIES $ 1,757.53 1,015.00 5,417.21 1,379.43 6,067.26 1,000.70 2,716.51 1,478.06 108.00 2,442.37 20,743.33 24,389.01 10,115.80 82.50 349.96 1,831.86 1,656.84 6,824.14 14,772.13 28,716.04 $ 1,333.13 211.15 1,290.09 227.13 5,097.32 55.25 724.13 250.43 1,971.28 2,160.97 128.65 14,196.36 6,717.98 25.00 1,434.95 6,868.05 633.28 104.77 2,469.56 24,353.15 TRAVEL 478.58 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Grizzle, Guerrero, Gum, Gurley, Guth, Guzman, Halatayi, Halatayi, Hale, Halliday, Halliday, Hamilton, Hancock, Hanes, Hanley, Hannifin, Hanson, Hanson, Hanson, Hardee, Hardee, Hardee, Hardin, Haroldson, Harrington, Harris, Harris, Harris, Harris, Harris, Harris, Harrison, Harrison, Harton, Hawkins, Hawkins, Hawks, Hawthorne, Healy, Heard, Amy Delaine A1anzo Jordan D. James Tina Jose Ali Elizabeth JeffW. Jeff Jeff L. Ronald Fred, Jr. Brian Steven D. Brian Jared Eric James H. Randley Amanda DavidJ. Matthew Jennifer L. James Leah M. Carol Jennifer Lester Matthew Rachel Shannon F. HollyC. R. Curtis Mary Jennifer L. Martha TommyE. John Chris Nancy Christopher G. Food and Beverage Ecology/Hotel J Beach Restaurants Engineering Housekeeping Food and Beverage Administration Front Office Docks Food and Beverage Beach Other Front Office Beach Administration Bellstand Bellstand Administration Golf Pro Shop Beach Docks Food and Beverage Beach Merchandise Golf Pro Shop Beach Housekeeping Food and Beverage Administration Administration Food and Beverage Other Beach Beach Merchandise Food and Beverage Beach Beach Beach Other Gift Shop Beach Restaurants See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 39- SALARIES $ 6,409.03 135.13 1,962.53 13,143.60 4,883.83 9,908.20 45,073.43 37.50 2,052.96 1,129.07 2,423.60 46.00 7,168.19 2,268.74 29,443.57 962.50 284.33 38,394.46 $ 1,436.94 991.08 1,003.60 4,853.24 4,089.97 767.38 1,353.74 6,595.92 157.75 9,593.52 7,534.91 2,047.96 64.48 1,314.81 1,616.79 642.51 1,180.75 54.00 22,782.92 346.19 2,417.63 1,293.86 TRAVEL 77.48 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES TRAVEL Heidgerken, Steven C. Police $ Held, Bradley Bellstand Hellmans, Leah Sales Henderson, Celeste Welcome Center Henderson, Jeff Promotional Marketing Henke, Miranda L. Other Henley, Christopher W. Beach Merchandise Henry, Julie L. Beach Restaurants Henson, Janice T. Stables Hernandez, Jose Shop/Supply Herrera, DerekJ. Other Herrin, Daniel Ray Harbor Herring, Virginia Administration Hertel, ToddJ. Ecology Hewell, Lydia Food and Beverage Higginbotham, Victoria N. Other Higgins, Daryl Bellstand Hill, Jeff Micheal Bellstand Hill, Pamela Other Hoath, Joe Harbor Hobby, Edward Gene, Jr. (*) Director, Human Resources Hobson, Ralph W., Jr. Campground Hodges, Greg Bus Driver Hodges, Usa Bus Driver Hoffman, Ian B. Group Sales Hoffman, Melissa Sales Hogan, Jennifer M. Other Hogan, Sarah C. Beach Hollis, Gerald Golf Course Maintenance Holmes, AshleyK. Other Homer, Jermy M. Docks Hortman, Joy Smith (*) Accountant Hostios, Maria Housekeeping Housmer, Brenda L. Other Howard, Lawrence Housekeeping Howell, Regina Front Office Hsiao, Kai-Chi Beach Restaurants Hubble, Brandy Housekeeping Hubble, Wendy Housekeeping Huckabee, Katie Beach See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. 2,562.00 48.00 36,293.63 3,733.54 46,~05.42 $ 147.85 1,777.41 1,966.86 701.50 2,260.47 195.25 646.75 23,199.12 17,177.67 21,489.83 200.35 51.00 13,374.75 308.45 445.25 53,297.33 4,181.56 2,450.46 3,048.06 2,104.60 42,446.44 189.60 583.57 15,905.90 150.12 1,472.54 23,964.95 10,697.80 3120 7,067.10 12,030.44 205.45 7,379.71 332.50 200.59 592.49 294.37 1,158.44 - 40- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES Hudson, Kristen Front Office $ Hudson, Norma Housekeeping Hughes, Jay Warren Ecology Hughey, Carmen Food and Beverage Hughey, CarmenJ. Beach Merchandise Human, Jonathan E. Beach Merchandise Humphrey, Mark Housekeeping Humphrey, Martha Housekeeping Hunnicutt, SheiIyN. Beach Hunt, RobertJ. Campground Huska, Cathy Food and Beverage Huska, Marie Nichole Beach Merchandise Hutcheson, Carol R. Welcome Center Hutson, Christopher Harbor Hutson, Shana Harbor Idland, ThomasA. Beach Restaurants Ingram, Alison E. Other Ingram, Kathryn Other Ingram, Steven Golf Course Maintenance Isbill, Josh Golf Pro Shop Ives, Angelica M. Other Jackson, Darren Golf Pro Shop Jacque, Mark Front Office Jager, B.J. Front Office Jager, Jeff Other Jager, Jeffrey Food and Beverage Jakes, George Food and Beverage James, Jeff Food and Beverage Jarvis, George L. Ecology Jarvis, Jennifer L. Beach Jaurequei, Emma Food and Beverage Jernigan, Paul Maintenance Jerol, Charles Harbor Jett, Janet E. Other Jockell, Lance Sales Johnson, Amanda Sales Johnson, Billie Ann Food and Beverage Johnson, Connie S. Police Johnson, Erika Food and Beverage Johnson, Kimberly Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. 209.51 287.00 17,095.96 695.32 1,833.56 597.31 31,483.49 14,836.42 1,529.43 10,246.08 5,771.67 419.19 14,012.77 1,507.62 4,008.26 1,659.17 266.75 265.38 3,604.38 998.75 169.42 22,523.08 8,102.36 937.15 207.65 249.00 164.94 11,308.02 42,205.66 3,120.00 1,252.50 5,985.00 1,046.50 33.00 8,961.14 6,431.27 250.00 912.00 3,430.15 295.00 - 41 - TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Johnson, Johnson, Jones, Jones, Jones, Jones, Jones, Jones, Jones, Jones, Jones, Jones, Joy, Justice, Kapke, Keiner, Kent, Kent, Kerry, Kersh, Kilgore, Kimball, King, King, Kingman, Kirkland, Kirkland, Kirkpatrick, Kirkpatrick, Kirouac, Kirven, Knight, Komoto, Komoto, Komoto, Kovacic, Kowalske, Kunis, Laidlaw, Lail, PaulO. ThomasC. Ben Finis Ronald JamesR. Jenifer M. Jennifer Jennifer A. John L. Kelly Lonnie L., Jr. MichaelT. MaryA. GregoryA. Kevin Suzanne K. Joe Mark Barbara Dusty R. Justin D. KarolV. Unda John Stephen Michell M. Anna Ronald E. Jaime L. MistyG. Lou Michael Charles Cindy Cindy Tina Tami I. Ryan D. EmilyC. Whitney SladeW. Shop Police Harbor Docks Campground Other Food and Beverage Beach Food and Beverage Food and Beverage Shop/Supply Beach Other Other Sales Other Golf Course Maintenance Golf Course Maintenance Housekeeping Other Other Other Housekeeping Other Marketing Housekeeping Other Beach Beach Administration Golf Course Maintenance Harbor Food and Beverage Beach Beach Other Other Beach Sales Police See accompanying notes and Independent Accountanfs Combined Report on Review of Financial Statements and Supplementary Information. - 42- SALARIES $ 1,359.00 20,773.59 2,019.89 912.60 4,521.07 1,646.61 2,097.50 1,703.64 10,727.17 1,036.76 23,513.91 1,480.55 147.42 1,042.38 34,751.18 $ 82.10 11,522.96 44,832.79 637.09 218.24 153.39 223.15 382.25 138.68 6,227.10 356.25 312.00 106.07 2,468.28 22,679.02 933.63 120.25 3,630.23 4,195.06 2,494.52 1,868.40 142.74 86.82 12,023.52 162.00 TRAVEL 335.54 115.00 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION Laird, Lamb, Lance, Landucci, Langely, Lanier, Larimer, Lassiter, Ledford, Lee, Lee, Lees, Legg, Lehman, Lemon, Lemons, Leonard, Lewis, Lewis, Lewis, Unkous, Usic, Usle, Little, Uzotte, Loaiza, Loggins, Loggins, Lombardo, London, Long, Lott, Lovell, Luce, Luke, Lusink, Mabrey, Macasieb, Maddox, Maddox, Kelly Brian Paul Lorena Michael Brandi L. Charles Richard G. Kimberly UndaC. MistyD. JulieM. Renea Jason C. Omar Charles E. Jeffrey S. Anita Brenda UsaD. Dana Natalie Jeff M. Anita Heather Esperanza Amy Jim Lawrence Unda Steve R. Monica Jennifer R. Janet E. Beverly Baxter Kristy Andrea Carl Ray Eugene Other Golf Course Maintenance Administration Administration Ecology Other Administration Police Beach Harbor Beach Beach Administration Beach Restaurants Golf Course Maintenance Maintenance Beach Food and Beverage Food and Beverage Administration Housekeeping Front Office Beach Other Front Office Housekeeping Housekeeping Bellstand Other Housekeeping Campground Other Other Beach Restaurants Gift Shop Food and Beverage Beach Food and Beverage Shop/Supply Maintenance See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 43- SALARIES $ 220,88 2,550.00 13,447.41 7,411.31 672.01 586.86 10,272.17 192.00 1,872.26 915.00 598.04 2,773.17 14,163.50 1,943.29 5,288.91 3,322,81 80.15 489.37 3,147.07 19,148.71 34.00 61.88 593.13 104.13 7,392.18 100.00 8,856.19 1,290.88 358,75 14,067.18 2,240.07 139.04 95.78 2,253.89 14,440.56 9,633.50 1,631.60 5,258.77 755.41 11,634.44 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30,1996 SCHEDULE "8" PERSONNEL POSITION SALARIES TRAVEL Maddox, KellyS. Beach Restaurants $ Maddox, Stephanie Beach Merchandise Madwell, Norma Food and Beverage Maloney, PauiJ. Beach Manchir, Eric F. Beach Martin, DawnL. Other Martin, DinaR, Beach Martin, Kacey Housekeeping Martin, Katie R. Beach Martin, Latitia S. Police Martin, Laura E. Other Martin, Rhonda E. Other Martin, Rosa Food and Beverage Martin, Stacy Beach Mason, Tamara Food and Beverage Massey, Benjamin Food and Beverage Mauldin, Katy Housekeeping Maxwell, KennethW. Beach Mayfield, Heather Beach Merchandise McBride, Russell Food and Beverage McCallum, Charles, Jr. Police McCann, Steve B. Shop/Supply McCarthy, Sean Front Office McClung, CorinneA. Docks McCrary, Stephen Ecology McDaniel, James M. Beach Restaurants McDaniel, Melinda Housekeeping McDaniel, Mike Bellstand McDaniel, Nickalos L. Beach Restaurants McDonald, Roxanne Front Office McDonald, Roxanne Food and Beverage McElwaney, Shannon L. Prom McGuire, Angela Front Office Mcintosh, Erin L. Other McKinney Christopher A. Beach Merchandise McNeal, David Bellstand McPhearson, Freida Food and Beverage Mealor, EllenN. Beach Medina, Gaudencio Ecology Melton, Gina Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. 1,031.47 237.50 3,051.00 40,961.79 $ 1,466.77 129.55 950.32 67.50 1,244.84 291.00 1,005.92 284.77 1,149.52 2,492.79 14,902.24 2,354.57 281.19 2,663.58 476,51 20,191.16 19,122.57 3,513.97 29625 2,920.12 6,532.71 1,488.15 3,195.33 800.01 7,103.15 3,258.50 9,813.21 1,056.00 6,318,05 165,60 637.17 1,407.37 372,93 1,208.49 805.00 2,950.85 64.76 249.75 399.00 -44 - LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30,1996 SCHEDULE "8" PERSONNEL POSITION Mercer, Miesse, Miller, Minardi, Mintz, Mitchell, Moon, Moore, Morken, Morra, Morrow, Morrow, Mosqueda, Moss, Moss, Mott, Muchlow, Mueler, Mullins, Murrow, Nagel, Navas, Nettleton, Newell, Newman, Nicholson, Nix, Nolte, Northquest, Nutter, Nutter, O'Neal, Oley, Olson, Padgett, Palm, Pannek, Parker, Parker, Parks, AdamS, Regina John Marion Jeffery Tonya L. Hong Lonnie Gunder James Chris Latonya M. Pedro NormaJ. Todd Kevin Erica L. Stephanie L. Amanda M. Timothy GeoffreyA. Frank KellyC. Khrissy E. Jacquelyn Brian Jason M. Kurt Cary Shannon Shannon C. Nickole M. Donna KellyW. Brain L. Matthew Shannon M. Bruce Kathy DonW. Other Harbor Engineering Food and Beverage Golf Course Maintenance Beach Engineering Engineering Food and Beverage Food and Beverage Beach Beach Restaurants Food and Beverage Other Campground Front Office Other Other Beach Restaurants Beach Docks Food and Beverage Beach Welcome Center Food and Beverage Food and Beverage Other Shop/Supply Food and Beverage Food and Beverage Beach Restaurants Beach Food and Beverage Beach Beach Restaurants Golf Course Maintenance Group Sales Food and Beverage Housekeeping Shop/Supply See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 45- SALARIES $ 412,57 18,742.74 14,460.70 18,75 12,908.66 1,408.78 8,683.00 3,856.04 823.45 3,782.50 2,029.23 394.96 13,224.30 246,00 20,168.66 13,998.09 134.10 147.16 1,328,06 2,521.01 5,270.12 5,414.89 3,198.97 1,478.66 12,134.62 26,881.77 242,35 12,689.04 10,923.00 104.77 2,843.39 1,387.11 7,593.95 1,378.94 4,622.27 4,501.00 48,980.92 $ 1,033,38 6,483.78 37,537.46 TRAVEL 286.59 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES TRAVEL Pass, Sarah E. Other $ Patillo, Paralee Housekeeping Patmore, Jennifer M. Harbor Patmore, Louis E. Beach Restaurants Patterson, Robert Front Office Paxton, Christopher Food and Beverage Pederson, Kris S. Other Peebles, Timothy H. Other Pegues, Jeffery Front Office Perkins, Keith Food and Beverage Perkins, Shane Food and Beverage Perrett, Micheal Front Office Perry, Alvin M. Beach Perry, Betty H. Administration Perry, Dean L. Ecology Perry, Elizabeth Front Office Peters, Edward Philip, Jr. Administration Peters, Richard Shop/Supply Pethel, Krista L. Beach Petkavich, Bonita Food and Beverage Petty, Charles H., III Administration Phillips, Paula Food and Beverage Phillips, Rebecca Housekeeping Pichardo, Ziomara Housekeeping Pickens, Chris Golf Pro Shop Pierce, Jason Michael Ecology Pilgrim, Josh K. Ecology Pirkle, RodneyB. Other Pittman, Tara M. Other Pockett, Matthew Front Office Podany, Joseph Golf Pro Shop Polli, Amanda Housekeeping Poole, Chris Golf Pro Shop Powell, Hubert Golf Pro Shop Powell, Warlick Housekeeping Pracht, Elaina Housekeeping Praet, Jack Sales Prater, Derrick Docks Presley, Debbie Front Office Price, Barbara Front Office See accompanying notes and Independent Accountanfs Combined Report on Review of Financial Statements and Supplementary Information. 226.35 13,439.73 1,740.75 1,980.81 6,499.47 187.50 109.20 138.11 2,828.44 5,385.79 165.50 1,140.05 6,360.59 $ 22,724.53 23,665.81 2,598.76 7,814.18 14,425.30 696.48 4,488.76 59,383.74 350.00 558.00 1,585.95 1,903.13 1,167.26 1,620.07 746.56 1,361.62 15.00 2,696.74 1,743.88 835.63 2,854.53 13,294.92 4,659.04 16,059.46 374.40 11,476.50 2,886.22 137.74 34.00 - 46- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30,1996 SCHEDULE "8" PERSONNEL POSITION Price, Pridgen, Proctor, Prolago, Propes, Puckett, Pugh, Pulley, Purdy, Putra, Quick, Ragsdale, Ragsdale, Rainey, Ramey, Ramey, Randolph, Ransom, Rasmussen, Ray, Rebello, Reddy, Redish, Reed, Reed, Reed, Reed, Reed, Reed, Reed, Reed, Reese, Reeves, Regan, Regan, Reidenbaugh, Reilly, Reinhardt, Remillard, Remillard, Mitchell Daniel C. Charles, Jr. Tony Louis Matthew I. Matt Bryant Norma Jean Brian Jean Rudy MischellJ. Steven Crista B. Kimberly M. Laura V. RodneyS. Sylvia David Stefan Tina James R. Frank Terry Andrea Chad Unda Ronald Vickie Zack David Courtney E. Danica C. Todd M. Leigh Ann Katie Ann Chris J. Patricia Gloria Keith Tammy Administration Beach Food and Beverage Ecology Other Beach Housekeeping Food and Beverage Food and Beverage Administration Stables Administration Other Beach Beach Police Other Food and Beverage Beach Merchandise Food and Beverage Stables Maintenance Housekeeping Food and Beverage Food and Beverage Housekeeping Front Office Housekeeping Golf Course Maintenance Other Beach Restaurants Welcome Center Beach Beach Docks Other Food and Beverage Beach Restaurants Front Office Housekeeping See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 47- SALARIES $ 13,564.15 3,238.79 622.82 754.25 191.62 2,196.64 15,439.34 684.39 17,673.81 1,356.05 1,099.80 120,264.07 218.35 1,276.65 1,618.31 16,360.70 176.48 5,391.53 458.61 1,750.41 3,442.61 20,580.22 $ 413.00 3,519.87 2,636.05 3,202.94 3,250.63 2,912.48 2,500.00 184.90 2,549.32 3,922.14 401.64 1,038.80 2,578.38 68.65 22,163.00 46,657.84 1,796.26 1,326.75 TRAVEL 259.82 540.49 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION Rennie, Revis, Reynolds, Reynolds, Rhoades, . Rich, Richard, Riedel, Rima, Roberts, Roberts, Robertson, Robertson, Robinson, Rodgers, Rodriguez, Rogers, Roland, Romaniello, Romaniello, Rone, Rood, Roof, Roper, Roque, Ross, Rovinelli, Rowe, Roy, Royds, Ruggiero, Ruiz, Rushing, Russell, Russell, Russell, Russell, Russell, Ryan, Saenz, Amy Ralph D. Glenn John'T. Mike Lauree Georgianna Richard Michael Dennis R. Millie AnthonyC. Jack, Sr. Carey Heather Marcus R. Kevin JameyC. Cynthia L. Frank C. JenniferL. David Pamella S. Christie Daniel Jonathan K. Kenneth J. Betty David R. Kay Mike German Sue Carey Jeffrey Jennifer Lonnie Sandy Brandon K. Fernando Food and Beverage Maintenance Beach Merchandise Beach Food and Beverage Other Docks Golf Course Maintenance Golf Course Maintenance Shop/Supply Food and Beverage Other Maintenance Food and Beverage Housekeeping Other Other Other Other Other Beach Maintenance Housekeeping Food and Beverage Gift Shop Beach Maintenance Housekeeping Gift Shop Gift Shop Docks Food and Beverage Food and Beverage Food and Beverage Front Office Food and Beverage Front Office Food and Beverage Beach Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 48- SALARIES $ 2,292.75 24,928.35 3,066.69 1,801.99 1,301.25 150.70 296.25 8,032.54 6,683.63 1,508.00 23,894.87 553.25 19,972.05 733.98 853.13 365.20 937.06 85.00 1,358.52 573.62 1,960.98 1,585.94 3,109.04 2,013.67 589.50 916.85 15,756.43 3,927.50 1,483.58 1,253.13 55.81 10,418.76 12,410.17 1,069.01 2,114.55 22,232.83 678.71 4,373.57 1,851.75 30,925.48 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION Saint John, Salas, Salazar, Salmond, Salter, Sanders, Sanders, Sanders, Sandidge, Sandlin, Sandt, Sandvick, Sanford, Sansomi, Santoro, Sarna, Saterfield, Satterfield, Saunders, Savage, Saxton, Sayen, Sayen, Sazma, Schieber, Schofield, Schreck, Schwarzman, Scoggins, Scott, Self, Sellers, Serra, Sexton, Shannon, Sharpe, Sheppard, Shipley, Shriver, Shriver, Kenneth Miguel JesusA. AnnE. Michael G. Chadwick Clay Dennis Susan Danny Daisy Katherine Cathy Elisa Nina Anthony Christy L. Chuck Jackie BobbyW. Earl S. Eric T. Jane Scott Sloan Lori Ann David P. Jo Veta James Michelle Sarah J. Sharon Sherri Usa Renee Jason L. Michael Jason Susan Jodi Larry K. Nicole M. Front Office Food and Beverage Ecology Beach Other Ecology Food and Beverage Sales Shop/Supply Food and Beverage Food and Beverage Sales Food and Beverage Food and Beverage Food and Beverage Beach Restaurants Food and Beverage Other Beach Other Ecology Golf Pro Shop Golf Pro Shop Food and Beverage Food and Beverage Group Sales Gift Shop Golf Pro Shop Food and Beverage Other Other Harbor Beach Restaurants Beach Food and Beverage Sales Other Food and Beverage Beach Restaurants Restaurants See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. -49 - SALARIES $ 35,933.54 1,211.26 3,000.53 1,796.76 243.00 14,438.97 183.94 9,959.63 677.06 17,804.52 4,459.35 8,660.92 $ 18,768.59 845.23 8,227.21 1,136.36 6,941.12 416.88 3,037.93 152.75 1,743.70 15,591.62 53,581.16 155.16 1,219.66 31,973.40 386.25 8,507.66 245.49 20.96 451.50 2,251.81 2,820.81 444.69 63,218.75 10,515.71 172.74 1,804.02 1,417.74 4,114.72 TRAVEL 78.00 150.00 223.25 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES TRAVEL Shuler, Sims, Sisemore, Sisk, Skelton, Skinner, Skogman, Skogman, Slade, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smith, Smorawski, Snapp, Spalding, Spangler, Spears, Speir, Stancliff, Stanfield, Stanfield, Stanfield, Stewart, Stewart, Stewart, Stockman, Stout, Straight, Strickland, Strickland, Stump, Becky L. David N. Caren Nathan Joseph Phillip Ray, II Preston J. Darrell D. Elizabeth Brad Billy Brenda J. Cheryl Christie Lynn Enoch Frank Lee (*) Jason D. Jennifer L. Kristy Louise Thomas E. Tracey William R. Alexa ElizabethA. Jan Heather M. RussellW. Alicia M. M. Shawn Kevin C. Kyle Kyle C. Brandon Harry D. (*) Sterling Brando Lorraine David H. Tamatha L. Cerra A. Dusty Kathy Police $ Police Administration Other Ecology Beach Other Other Docks Shop/Supply Welcome Center Food and Beverage Docks Food and Beverage Assistant Director, Administration Docks Beach Beach Welcome Center Housekeeping Beach Housekeeping Stables Prom Beach Restaurants Docks Beach Other Beach Restaurants Food and Beverage Beach Golf Pro Shop Chief of Police Beach Restaurants Food and Beverage Welcome Gates Other Other Food and Beverage Housekeeping See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. 111.00 17,551.74 3,262.50 $ 317.95 3,176.25 2,107.24 202.24 57.30 1,016.50 92.00 3,969.76 11,559.75 483.60 3,607.86 46,574.52 4,010,62 1,314.11 1,888,46 8,587.24 1,408.02 16,863.33 2,861,50 501.80 2,032.26 1,293.97 1,144.33 549,07 692.80 991,62 532.50 1,331.82 3,681.09 32,588.27 1,270.73 4,596.56 22,650.09 144.82 160.95 141.75 1,498.88 6.45 315.44 341,25 - 50- LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL POSITION Sturgill, Suit, Sullens, Sullens, Summer, Sutherland, Sutherland, Sutton, Swaim, Swaney, Swans, Swanson, Swanson, Swindle, Szedon, Szedon, Szfranek, Tate, Tatum, Tatum, Taylor, Taylor, Taylor, Teal, Thayer, Thebeau, Thigpen, Thomas, Thomas, Thomas, Thomas, Thomas, Thomas, Thomas, Thomas, Thomas, Thomas, Thomasson, Thompson, Thompson, Mirian Sheri Clarence J. Matt S. Kevin Fred Laura M. Curtis Kenneth Micheal Linda Linda TerryC. Mark R. Jarred Jason Martha Jason HollyA. Susan E. Brian Janet Thomas, Jr. Micheal Melissa Thomas William Alicia R. Cary L. Gregory P. James Lee Kenneth D. Kevin Mary Pamela Tallie R. Timothy Bryson Robert E. Diane Linda Beach Restaurants Sales Police Ecology Docks Engineering Other Engineering Maintenance Sales Housekeeping Campground Maintenance Beach Engineering Food and Beverage Food and Beverage Other Beach Restaurants Stables Food and Beverage Food and Beverage Administration Administration Other Golf Course Maintenance Beach Other Other Shop/Supply Maintenance Other Bellstand Other Housekeeping Shop/Supply Other Shop/Supply Docks Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 51 - SALARIES $ 659.16 63,181.94 22,519.92 1,723.57 178.13 6,564.28 444.19 9,082.85 2,475.89 6,780.32 1,038.00 390.00 4,858.42 1,513.39 2,335.52 8,551.08 1,166.02 98.10 620.12 8,487.56 2,471.00 1,663.03 12,434.27 6,149.57 149.70 2,334.00 856.82 684.25 527.60 2,076.74 19,181.38 511.19 1,413.75 526.95 10,657.65 12,062.09 538.50 6,361.86 2,484.63 $ 22,656.26 TRAVEL 80.00 LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30, 1996 SCHEDULE "8" PERSONNEL POSITION SALARIES Thompson, Thornhill, Tieslau, Tillman, Tischler, Tobin, Tolar, Toilet, Torick, Treat, Trim, Tucker, Turk, Turk, Turner, Tymon, Ulrich, Vachon, Valduga, Valee, Varnadore, Vaughan, Venable, Verdin, Vicory, Viggins, Vinson, Vorees, Vroegop, Wade, Wages, Wagoner, Walker, Walker, Walker, Walters, Wansley, Washington, Watkins, Watko, Sandra Natalie Brian R. Dewayne Melissa Robert Sharon MattG. Keith R. Michael Ross Jason EmilyR. Lloyd Fred Gloria Derek JeremyD. WUliamT. ChrisJ. Thomas Laura Matt Shasta L. Andria M. Christine Danielle Chad M. Treg Melinda Ryanne Kathleen M. Cory B. Elizabeth JackW. Julie S. Matthew Jennifer Lisa Marie Michelle L. Paul Administration Stables Other Beach Restaurants Food and Beverage Food and Beverage Sales Shop/Supply Police Other Food and Beverage Food and Beverage Stables Police Administration Food and Beverage Administration Docks Police Other Food and Beverage Food and Beverage Golf Pro Shop Other Beach Sales Welcome Gate Other Golf Pro Shop Beach Restaurants Beach Restaurants Other Campground Campground Other Food and Beverage Other Front Office Other Other $ 9,306.41 7,61~.80 139.78 22,460.61 25,132.75 781.88 15,828.29 1,227.61 17,629.41 346.50 1,149.20 842.07 2,484.07 2,520.00 789.84 11,481.47 1,866.37 612.30 1,380.00 101.78 388.18 6,661.10 2,643.76 119.85 2,020.97 14,578.03 9,456.00 10.00 10,747.54 1,297.48 1,012.66 148.41 1,238.13 1,773.08 89.60 7,072.35 91.78 19,033.50 87.85 2,838.38 See accompanying notes and Independent Accountant's Combined Report 01') Review of Financial Statements and Supplementary Information. - 52- TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30.1996 SCHEDULE "8" PERSONNEL POSITION Watson, Weatherly, Weatherly, Weathers, Weaver, Weaver, Webb, Weed, Wehunt, Welborn, Welch, West, West, West, Westbrook, Westrick, White, White, White, White, Wiggins, Wiggins, Wilborn, Williams, Williams, Williams, Williams, Williams, Williams, Williams, Williams, Williams, Williams, Williamson, Wilson, Wilson, Wilson, Wilson, Wilson, Wilt, GeoffG. Unda Stephen Richard J. Amy William RobbyD. CathyC. Jim Lee Tommy Robert Joan Joyce Michael AmyL. Chuck Jason KenO. Kia Tia Brian Patrick Eric Betty J. Brooke IvanA. James Joyce MatthewS. Melanie E. RobertZ. Stephannia Timothy Karey L. AdamJ. AmyM. Merri Suvanna Nathan Tracy C. Stefanne Beach Restaurants Front Office Front Office Ecology Housekeeping Front Office Other Other Beach Food and Beverage Engineering Housekeeping Housekeeping Bellstand Beach Shop/Supply Beach Restaurants Bus Driver Beach Restaurants Beach Restaurants Bellstand Engineering Food and Beverage Campground Docks Administration Campground Food and Beverage Other Harbor Beach Food and Beverage Food and Beverage Beach Restaurants Beach Restaurants Other Beach Ecology Other Food and Beverage See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 53- SALARIES $ 226.01 83.75 1,291.91 3,060.02 45.50 11,940.42 38.25 183.60 762.92 1,643.75 14,499.10 1,142.18 12,456.78 985.69 84.31 2,003.75 86.25 1,915.27 248.86 246.34 1,219.71 1,219.71 1,27125 2,661.89 2,314.52 75,130.32 2,238.17 9,906.40 149.50 2,167.95 1,567.38 1,220.00 8,413.34 3,036.84 337.44 133.32 1,124.51 276.50 79.65 231.01 TRAVEL LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF PERSONAL SERVICES AND TRAVEL YEAR ENDED JUNE 30. 1996 SCHEDULE "8" PERSONNEL Wood, Wood, Wood, Wooten, Worthington, Wright, Yarosius, Yates, Young, Young, Younger, Zaccard, Zavala, Zavala, Zegar, Zigler, Zimmer, Zimmerman, Buffy KamiR. Mary Beth Jeffrey Norman Twanna Teresa RickyD. Perry Tammy Jamie Page HeatherC. Jose Jamie Matt L. C. Christian Charles POSITION Administration Beach Restaurants Other Engineering Engineering Housekeeping Housekeeping Shop/Supply Housekeeping Food and Beverage Maintenance Food and Beverage Human Resources Food and Beverage Front Office Beach Restaurants Beach Front Office (*) On Payroll June 30, 1996 SALARIES TRAVEL $ 2,222.12 269.09 142.50 1,566.25 10,016.77 8,561.09 487.50 16,746.08 8,322.44 448.44 4,567.51 82.25 24,701.93 46,122.14 $ 3,035.98 963.44 1,341.48 1,548.29 67.11 $ 5,711,092.07 $===8::l:,7==4::4:=.3=8 See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. - 54- SECTIONll FINDINGS AND IMPROPER OR QUESTIONED COSTS LAKE LANIER ISLANDS DEVELOPMENT AUTHORITY SCHEDULE OF FINDINGS AND IMPROPER OR OUESTIONED COSTS YEAR ENDED JUNE 3D. 1996 CURRENT YEAR COMPLIANCE WITH LAWS AND REGULATIONS Failure to Submit Salary and Travel Listing to the State Auditor Financial Statements Audit Control Number 913-96-01 For the year ended June 30, 1996, the Lake Lanier Islands Development Authority failed to submit a listing ofsalaries and travel to the State Auditor's Office as required by Official Code of Georgia Annotated Section 50-6-27 which states, in part, as follows: "Each office, institution, board, department, commission, authority, university, college, and local board ofeducation is required and directed to submit to the state auditor, in a format prescribed by the state auditor, a listing of all personnel of such office, institution, board, department, commission, authority, university, college, or local board of education showing name, title or functional area, salary, and travel expense for each individual..." The failure to submit a listing of salaries and travel results in their exclusion from the "Report of the State Auditor - Personal Services, Travel Expense and Reimbursed Expenses" published by the State Auditor's Office. This deficiency occurred because the Authority was not aware of the change in the law for fiscal year 1996 which required authorities to submit listings of salaries and travel to the State Auditor's Office for publication. A Schedule ofPersonal Services and Travel has been included in this report. This schedule, prepared by Lake Lanier Islands Development Authority, did not agree with the general ledger personal services expenditure account in the amount of $96, 177.18 as reflected on Schedule "5" of this report. The Authority should implement procedures to ensure that salary and travel listings are submitted to the State Auditor's Office in a timely manner and are balanced to the general ledger.