Audit report, Sequoyah Regional Library, a component unit of Cherokee County, Georgia, year ended June 30, 1999

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AUDIT REPORT SEQUOYAH REGIONAL LIBRARY
A COMPONENT UNIT OF CHEROKEECOUNTY,GEORGIA
YEAR ENDED JUNE 30, 1999

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

SEQUOYAH REGIONAL LIBRARY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

GENERAL PURPOSE FINANCIAL STATEMENTS

COMBINED STATEMENTS -- OVERVIEW

A

COMBINED BALANCE SHEET

ALL FUND TYPES AND ACCOUNT GROUP

2

B

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES

ALL GOVERNMENTAL FUND TYPES

3

C

STATEMENT OF REVENUES, EXPENDITURES AND

CHANGES IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL FUND

4

D NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

5

ADDITIONAL FINANCIAL INFORMATION

SCHEDULES

SCHEDULE OF REVENUE

1

STATE

12

2

LOCAL

13

3 SCHEDULE OF SALARIES AND TRAVEL

14

SECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SECTION I FINANCIAL

RUSSELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-R400
July 17, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly Members of the Board of Regents of the University System of Georgia
and Director and Members of the Sequoyah Regional Library Board
INDEPENDENT AUDITOR'S COMBINED REPORT ON GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying general pwpose financial statements of the Sequoyah Regional Library, a component unit of Cherokee County, Georgia, as of and for the year ended June 30, 1999, as listed in the table of contents. These general pwpose financial statements are the responsibility ofthe Sequoyah Regional Library's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general pwpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in the notes to the general pwpose financial statements, the Library's financial statements have been prepared using a certain accounting practice and policy which, in our opinion, varies in some respects from generally accepted accounting principles. This variance is described as follows:
* The general purpose financial statements of the Library did not contain a General Fixed Assets
Account Group to account for property, equipment and inexhaustible collections and books owned by the Library which should be included to conform to generally accepted accounting principles,

99ARL-42A

The aggregate effects on the general purpose financial statements of this variance or omission have not been determined, but are believed to be material.
In our opinion, except for the effects on the general purpose financial statements of the matter referred to in the third paragraph, the general purpose financial statements referred to above present fairly, in all material respects, the financial position of the Sequoyah Regional Library as ofJune 30,1999, and the results of its operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was performed for the purpose of forming an opinion on the general purpose financial statements of the Sequoyah Regional Library taken as a whole. The accompanying financial schedules (Schedules 1 through 3), as listed in the table of contents, are presented for purposes of additional analysis and are not a required part ofthe general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and in our opinion is fairly presented in all material respects in relation to the general purpose financial statements taken as a whole.
A copy of this report has been filed as a permanent record in the office of the State Auditor and made available to the press of the State, as provided for by Official Code of Georgia Annotated Section 50-6-24.

RWH:das 99ARL-42A

IAM.(JlW.~
R ssell W. Hinton State Auditor

SEQUOYAH REGIONAL LffiRARY

SEQUOYAH REGIONAL LIBRARY COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUP JUNE 30, 1999

EXHIBIT "A"

ASSETS Cash and Cash Equivalents Accounts Receivable Amount to be Provided in Future Years
For Payment of Compensated Absences
Total Assets

GOVERNMENTAL FUND TYPE
GENERAL FUND

$

535,074.36

2,000.00

ACCOUNT GROUP
GENERAL LONG-TERM
DEBT

TOTALS (Memorandum Only) JUNE 30,1999 JUNE 30, 1998

$

535,074.36 $

530,187.37

2,000.00

67,150.00

$

69,286.02

69,286.02

65,063.61

$

537,074.36 $

69,286.02 $

606,360.38 $

662,400.98

LIABILITIES AND FUND EQUITY

LIABILITIES

Accounts Payable

$

Compensated Absences

Total Liabilities

$

FUND EQUITY

Fund Balances Unreserved Designated for R. T. Jones Memorial Library Emergency Fund $ Undesignated

Total Fund Equity

$

Total Liabilities and Fund Equity

$

7,094.20
$
7,094.20 $

$ 69,286.02
69,286.02 $

7,094.20 $ 69,286.02
76,380.22 $

29,284.97 65,063.61
94,348.58

63,145.40 466,834.76
529,980.16

$

63,145.40 $

20,165.57

466,834.76

547,886.83

$

529,980.16 $

568,052.40

537,074.36 $

69,286.02 $

606,360.38 $

662,400.98

The notes to the general purpose financial statements are an integral part of this statement. -2-

SEQUOYAH REGIONAL LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
ALL GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30, 1999

EXHIBIT "B"

REVENUES
State Funds Federal Funds Local Funds Other Funds
Total Revenues
EXPENDITURES
Current Public Services Technical Services Circulation Support Services Maintenance and Operation Information Technology
Capital Outlay
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES
Operating Transfers In
Excess of Revenues and Other Financing Sources over (under) Expenditures
FUND BALANCE JULY 1
FUND BALANCE JUNE 30

GENERAL FUND

TOTALS (Memorandum Only)
YEAR ENDED JUNE 30, 1999 JUNE 30, 1998

$

559,107.46 $

306,079.57 425,773.28

$ 1,290,960.31 $

559,107.46 $
306,079.57 425,773.28
1,290,960.31 $

739,645.68 7,100.00
268,582.37 250,804.36
1,266,132.41

$ 1,395,166.65 $ 104,586.27
612,240.78 444,158.68
267.67

1,395,166.65 $ 104,586.27
612,240.78 444,158.68
267.67

825,389.17 79,469.67
433,479.13 823,952.69 339,983.82
37,500.80

$ 2,556,420.05 $ 2,556,420.05 $ 2,539,775.28

$ -1,265,459.74 $ -1,265,459.74 $ -1,273,642.87

1,227,387.50

1,227,387.50

1,199,500.02

$

-38,072.24 $

568,052.40

-38,072.24 $ 568,052.40

-74,142.85 642,195.25

$

529,980.16 $

529,980.16 $ ==,;;;,56;;,;8~,O;;5;;;;2=.4=0

The notes to the general purpose financial statements are an integral part of this statement. - 3-

SEQUOYAH REGIONAL LIBRARY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL FUND
YEAR ENDED JUNE 30, 1999

EXHIBIT"C"

REVENUES
State Funds Local Funds Other Funds
Total Revenues
EXPENDITURES
Current Public Services Technical Services Support Services Maintenance and Operation Information Technology
Total Expenditures
Excess of Revenues over (under) Expenditures
OTHER FINANCING SOURCES (USES)
Other Sources Other Uses
Total Other Financing Sources (Uses)
Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses
FUND BALANCE JULY 1. 1998
FUND BALANCE JUNE 30, 1999

BUDGET

ACTUAL

$ 554,607.47 $ 309,808.00 476,272.00

559,107.46 306,079.57 425,773.28

$ 1,340,687.47 $ 1,290,960.31

$ 1,237,697.29 $ 108,660.00 561,185.18 405,495.00

1,395,166.65 104,586.27 612,240.78 444,158.68 267.67

$ 2,313,037.47 $ 2,556,420.05

$ -972,350.00 $ -1,265,459.74

$ 1,236,500.00 $ 1,227,387.50 -321,826.00
$ 914,674.00 $ 1,227,387.50

$ -57,676.00 $ 568,052.40

-38,072.24 568,052.40

$ 510,376.40 $

529,980.16

The notes to the general purpose financial statements are an integral part of this statement. -4-

SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1999

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY
The Sequoyah Regional Library (Library) operates pursuant to Official Code of Georgia Annotated Sections 20-5-40 through 20-5-59 to provide public library services with costs shared by participating local governmental agencies and grants from the State of Georgia. With the exception of the departure from generally accepted accounting principles disclosed in these notes, the financial statements ofthe Library have been prepared in conformity with generally accepted accounting principles as applied to governmental units and unless otherwise disclosed in these notes, the financial statements present all fund types and account groups of the Library.
The Library Board consists often members; six members appointed by Cherokee County Library Board, two members appointed by Gilmer County Library Board and two members appointed by Pickens County Library Board. The Library Board is without authority to determine the amount of its funding, except by submission of budget requests to local governmental units from which the Library receives support and to the State of Georgia for State and Federal funding. Membership in the Library and participation in library services is at the discretion of each participating governmental agency. The Library Board has the power to designate management, the power to retain unreserved fund balances oflocal and other funds for continued operations and is the lowest level of oversight responsibility for the Library's operations.
Cherokee County, Georgia provides a substantial majority of funding for the operations of the Library, consequently, the Library is deemed to have a financial benefit/burden relationship with Cherokee County, Georgia as defined by the Governmental Accounting Standards Board. Accordingly, the Sequoyah Regional Library is considered to be a component unit of Cherokee County, Georgia for financial reporting purposes.
FUND ACCOUNTING
The Library uses a fund and an account group to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities.
A fund is a separate accounting entity with a self-balancing set of accounts. An account group is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect expendable available financial resources.
General Fixed Assets, which includes the Library's inexhaustible collections and books, are recorded as expenditures in the various funds at the time of purchase. A General Fixed Assets Account Group is not presently maintained by the Library. To conform to generally accepted accounting principles, a General Fixed Assets Account Group should be maintained for reporting the cost of assets acquired by governmental fund types.

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SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30. 1999

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The general purpose financial statements account for all State, Local and Other funds under control of the Library, in compliance with generally accepted accounting principles applicable to governmental units, unless otherwise disclosed in these notes. The fund and the account group presented in this report are as follows:
GOVERNMENTAL FUND TYPE - used to account for all of the Library's general activities. The Governmental Fund Type includes:
GENERAL FUND - the fund used to account for all financial resources of the Library except those required to be accounted for in another fund. These transactions relate to resources obtained and used for services provided by a Library.
ACCOUNT GROUP
GENERAL LONG-TERM DEBT ACCOUNT GROUP - used to account for compensated absences not appropriately accounted for and recorded in other fund types.
BASIS OF ACCOUNTING
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. Their reported fund balance is considered a measure of available spendable resources.
Liabilities which are expected to be financed from available spendable resources are reported as liabilities in the governmental funds. Other liabilities, which are not expected to be financed from available spendable resources, are reported in the General Long-Term Debt Account Group.
Governmental funds are accounted for using the modified accrual basis of accounting under which:
Revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount ofthe transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Those revenues considered susceptible to accrual are intergovernmental grants and investment income.
Expenditures are generally recognized when the related fund liability is incurred.
BUDGET
The Sequoyah Regional Library's budget is a complete financial plan for the Library's fiscal year and is based upon estimates of expenditures together with probable funding sources. There is no statutory prohibition
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SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1999

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
regarding overexpenditure ofthe budget at any level. The budget for all governmental funds is prepared by fund, function and object. The legal level of budget control was established by the Library at the aggregate level. The budget for governmental funds was prepared in accordance with generally accepted accounting principles.
The budget process begins when the Library's administration prepares a tentative aggregated budget for the Board's approval. After approval of this tentative budget by the Board, copies are sent to all local funding agencies. After funding approval is received from all local funding agencies, the Board makes revisions as necessary and adopts the budget. The budget is then submitted to the Board of Regents of the University System of Georgia as a part of the Library's annual application for State aid. The Board may increase or decrease the budget at any time during the year. All unexpended budget authority lapses at fiscal year end.
CASH AND CASH EQUIVALENTS
COMPOSITION OF DEPOSITS Cash and cash equivalents consist of deposits in authorized financial institutions. Georgia Laws authorize the Library to deposit its funds in one or more solvent banks, insured Federal savings and loan associations, or insured State chartered building and loan associations.
RECEIVABLES
Receivables consist of grant reimbursements due on State or other grants for expenditures made but not reimbursed, allotted funds from participating local governments, and other receivables disclosed from information available. Receivables are recorded when either the asset or revenue recognition criteria has been met. Receivables recorded on the general purpose financial statements do not include any amounts which would necessitate the need for an allowance for uncollectible receivables.
COMPENSATED ABSENCES
Compensated absences represent obligations of the Library relating to employees' rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion of this obligation as this amount is deemed immaterial to the general purpose financial statements.
INTERFUND TRANSACTIONS
The Library has the following type of interfund transactions:
Operating transfers are recorded for all interfund transactions.

-7-

SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30. 1999

Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
MEMORANDUM ONLY - TOTAL COLUMNS
Total columns on the general purpose financial statements are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position or results of operations in conformity with generally accepted accounting principles, nor is such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation of this data.
Note 2: DEPOSITS
COLLATERALIZATION OF DEPOSITS Official Code of Georgia Annotated (OCGA) Section 45-8-12 provides that there shall not be on deposit at any time in any depository for a time longer than ten days a sum of money which has not been secured by surety bond, by guarantee of insurance, or by collateral. The aggregate of the face value of such surety bond and the market value of securities pledged shall be equal to not less than 110 percent of the public funds being secured after the deduction ofthe amount ofdeposit insurance. OCGA Section 45-8-11 (b) provides an officer holding public funds may, in his discretion, waive the requirement for security in the case of operating funds placed in demand deposit checking accounts.
Acceptable security for deposits consists of anyone of or any combination of the following:
(1) Surety bond signed by a surety company duly qualified and authorized to transact business within the State of Georgia,
(2) Insurance on accounts provided by the Federal Deposit Insurance Corporation,
(3) Bonds, bills, notes, certificates of indebtedness or other direct obligations of the United States or of the State of Georgia,
(4) Bonds, bills, notes, certificates of indebtedness or other obligations of the counties or municipalities of the State of Georgia,
(5) Bonds of any public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose,
(6) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia, and
(7) Bonds, bills, notes, certificates of indebtedness, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest or debt obligations issued by the Federal Land Bank, the Federal Home

-8-

SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1999

Note 2: DEPOSITS

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.

CATEGORlZATION OF DEPOSITS At June 30, 1999, the bank balances were $621,352.53. The amounts of the total bank balances are classified into three categories of credit risk:

Category 1 - Cash that is insured (e.g., Federal depository insurance) or collateralized with securities held by the Library or by the Library's agent in the Library's name.
Category 2 - Cash collateralized with securities held by the pledging financial institution's trust department or agent in the Library's name.
Category 3 - Uncollateralized deposits. (This includes any bank balance that is collateralized with securities held by the pledging financial institution, or by its trust department or agent but not in the Library's name.)

The Library's deposits are classified by risk category at June 30, 1999, as follows:

Risk Category

Bank Balance

1

$ 223,276.22

2

0.00

3

398,076.31

Total

$ 621.352.53

Note 3: RISK MANAGEMENT

The Library is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors or omissions; job related illness or injuries to employees and natural disaster.

The Library has obtained commercial insurance for risk of loss associated with torts, assets, errors or omissions and job related illness or injuries to employees. The Library has neither significantly reduced coverage for these risks nor incurred losses (settlements) which exceeded the Library's insurance coverage in any of the past three years.

The Library has elected to self-insure for all losses related to natural disaster. The Library has not experienced any losses related to this risk in the past three years.

The Library has purchased a surety bond to provide additional insurance coverage as follows:

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SEQUOYAH REGIONAL LIBRARY

EXHIBIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30,1999

Note 3: RISK MANAGEMENT

Position Covered

Amount

All Employees

$ 150,000.00

Note 4: GENERAL LONG-TERM DEBT

The changes in General Long-Term Debt during the fiscal year ended June 30, 1999, were as follows:

Compensated Absences

Balance July 1, 1998

$ 65,063.61

Additions Annual Leave Earned and Utilized (Net)

4.222.41

Balance June 30, 1999

$ 69.286.02

Note 5: ACCUMULATED EMPLOYEES' LEAVE

Full-time employees with up to ten years of service shall accrue vacation leave of 1 1/4 days per month for each month worked. The Library Director and full-time employees with ten or more years of service with the Sequoyah Regional Library, will be granted twenty days annually. In case of termination of employment, payment, at the current rate ofpay, shall be made up to the maximum accumulation oftwenty days for unused accrued annual vacation leave. See Note 1 - Compensated Absences

Note 6: RETIREMENT PLANS

TEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS)

TRS PLAN DESCRIPTION Substantially all librarians and clerical personnel employed by regional and county libraries are covered by the Teachers Retirement System of Georgia (TRS), which is a cost-sharing multiple employer defined benefit pension plan. TRS provides service retirement, disability retirement and survivors benefits for its members in accordance with State statute. The Teachers Retirement System of Georgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts.

TRS CONTRIBUTIONS REQUIRED AND MADE Employees ofthe Library who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. The Library makes monthly employer contributions to TRS at rates adopted by the TRS Board of Trustees in accordance with State statute and as advised by their independent actuary. The required

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SEQUOYAH REGIONAL LillRARY

EXHillIT "D"

NOTES TO THE GENERAL PURPOSE FINANCIAL STATEMENTS

JUNE 30, 1999

Note 6: RETIREMENT PLANS

employer contribution rate is 11.95% and employer contributions for the current fiscal year and the preceding two fiscal years are as follows:

Fiscal Year

Percentage Contributed

Required Contribution

1999 1998 1997

100% 100% 100%

$ 155,582.45 $ 139,845.53 $ 121,117.89

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SEQUOYAH REGIONAL LIBRARY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30, 1999
AGENCY/FUNDING
GRANTS Technical and Adult Education, Georgia Department of Public Libraries Salaries Travel Library Materials Maintenance and Operation

SCHEDULE "1"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

361,421.46

9,000.00

96,643.00

92,043.00

$

559,107.46

See notes to the general purpose financial statements.

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SEQUOYAH REGIONAL LIBRARY SCHEDULE OF LOCAL REVENUE
YEAR ENDED JUNE 30, 1999
LOCAL SOURCES Board of Education Gilmer County City Governments Ball Ground Canton Ellijay Jasper Woodstock County Governments Boards of Commissioners Gilmer Pickens

SCHEDULE "2"

GOVERNMENTAL FUND TYPE GENERAL FUND

$

10,600,00

5,000.00 15,999.99
1,500.00 2,250.00 24,072.00

113,164.24 133,493.34

$

306,079.57

See notes to the general purpose financial statements.

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SEQUOYAH REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30,1999

SCHEDULE "3"

NAME

Adam, Altom, Andrews, Baker, Barnes, Bechtold, Bell, Biehl, Blackwell, Bowker, Bowman, Brooks, Bryan, Bull, Burton, Busey, Cape, Carter, Cheshire, Clayton, Coyle, Crawford, Crowley, Daniel, Dean, Dillard, Drotos, Fassett, Ferguson, Finger, Fortunka, Foster, Fountain, Frank, Gabriel, Gaddis, Gailey, Garland, Garner, Gazaway, Gingles, Griggs, Hammond, Hardegree, Hardin, Hardy, Haynes, Hollingsworth, Horton,

Joan Barbara Cathren Tammy Lauren Karen Tammy Brenda Peggy Joyce Cathy Debbie Anne Patricia Sally Sandra Lauren Rita Tresa Shirley John Lois Mary Pam Deanna Stephanie Linda Margaret Donna Cheryl Zbigniew Jeanette Cynthia Allison Julie Mary Elizabeth Janice Glenda Kathleen Vicki Martha Judy Gail Elizabeth Lowana Shirley Sharrbn Karen Elizabeth

TITLE CATEGORY
Director Library Assistant Circulation Assistant Children's Coordinator Library Assistant Reference Assistant Circulation Assistant Children's Coordinator Branch Manager Library Assistant Circulation Manager Children's Coordinator Library Assistant Circulation Clerk Reference Assistant Library Assistant Circulation Manager Library Assistant Library Assistant Branch Manager Tech Processes Manager Reference Coordinator Law Library Manager Development Office Assistant Library Assistant Maintenance/Janitor Library Assistant Tech Processes Assistant I Network System Administrator Circulation Reference Assistant Library Assistant Children's Coordinator Library Assistant Circulation Assistant Children's Assistant Branch Manager Reference Coordinator Reference Coordinator Personnel Manager Library Assistant Children's Coordinator Circulation Manager Library Assistant Regional Circulation Manager Library Assistant Library Assistant Tech Processes Assistant Library Assistant
- 14-

SALARIES

$

63,041.96 $

1,212.00

11,854.83

17,506.64

4,481.86

13,229.28

2,525.82

18,563.94

21,839.94

2,500.74

18,563.94

14,196.00

2,742.95

17,959.95

14,320.61

1,381.33

16,648.64

2,468.66

258.50

25,661.88

16,660.80

20,196.78

20,799.96

16,380.00

5,106.44

318.00

226.60

18,563.94

34,943.88

16,119.96

410.00

5,062.82

2,841.60

1,123.50

266.75

15,287.94

25,656.72

20,966.33

3,535.32

29,484.00

5,909.75

16,293.26

20,747.88

3,753.70

20,747.94

2,448.94

1,706.31

16,380.00

6,352.57

TRAVEL 2,413.46
10.75
20.00 495.57
213.89 715.69
67.44
365.54 71.44
365.54 200.00
90.69

NAME
Hughes, Hunt, Imbriano, Ingle, Jackson, Johnson, Johnson, Keams, Kicker, Kilburn, Kimmer, Kosins, Lively, McLaughlin, McMichael, Miller, Murphy, Palmer, Pope, Rasco, Robinson, Robinson, Roth, Sapp, Saye, Simpson, Smith, Smith, Smith, Southard, Stancil, Stephens, Stewart, Stolz, Strickland, Summers, Thompson, Towell, Troup, True, Turner, Van Note, Ward, Warren, Warren, Watkins, Watkins, Webb, Weinburg,

Juanita Tammy Martha Emma Heather Kenneth Mary Ellen Patricia Nanette Linda Rob Cheryl Karen Laura Joyce Miriam Margene Russell Shirley Sharon Paula Debbie Ruth Rebecca Cynthia Jody Patricia Allen Mildred Christy Janis Sue Christine Virginia Brandy Anita Breena Rachel Jacquelyn Destinee April Marilyn Ramona Karen Anne Tamara Susan Donnie Dianne

SEQUOYAH REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30,1999

SCHEDULE "3"

TITLE CATEGORY
Branch Manager Library Assistant Circulation Assistant ILL Loans/Genealogy Coor. Circulation Clerk Building Supervisor Reference Librarian Development Director Assistant Director Children's Librarian Courier Reference Coordinator Circulation Manager Circulation Manager Library Assistant Reference Coordinator Circulation Clerk Library Assistant Library Assistant Library Assistant Administrative Assistant Circulation Assistant Library Assistant Library Assistant Maintenance/Janitor Reference Coordinator Circulation Clerk Library Assistant Library Assistant Children's Coordinator Assistant Mgr/Circulation Mgr Bookkeeper Children's Coordinator Circulation Clerk Library Assistant Branch Librarian Library Assistant Library Assistant Library Assistant Library Assistant Courier Circulation Clerk Circulation Assistant Tech Processes Assistant I Reference Coordinator Library Assistant Library Assistant Courier Children's Coordinator
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SALARIES

$

20,809.92

2,021.50

7,510.97

20,741.34

15,287.94

29,484.00

50,544.10 $

33,851.94

53,544.10

49,072.10

346.13

19,109.88

8,208.75

15,824.76

126.00

14,976.00

18,282.63

2,393.67

3,906.99

412.31

19,104.72

14,889.99

3,500.48

1,035.00

834.00

20,747.94

18,563.94

502.86

4,553.01

22,047.96

1,632.83

34,944.04

11,462.61

15,712.63

1,186.52

47,455.10

1,149.50

1,592.76

4,115.40

1,161.88

1,099.00

15,287.94

16,920.78

17,475.94

19,656.00

159.62

160.50

4,341.40

1,982.50

TRAVEL
287.28 196.12 1,180.27 597.07
78.50 24.00
12.75
90.69 205.69 274.70
36.50 90.69

NAME
Wheeler, White, Wilkins, Wolma, Zaic, Zipfel, Zumbrunnen,

Peggy Susan Bernadine Rosanna Rose Nancy Donna

Accrual June 30,1998

Totals per Report

SEQUOYAH REGIONAL LIBRARY SCHEDULE OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30,1999

SCHEDULE "3"

TITLE CATEGORY
Library Assistant Branch Ljbrarian Library Assistant Children's Coordinator Computer Coordinator Library Assistant Children's Coordinator

SALARIES

$

3,716,85

51,744,10 $

5,043,19

16,639,98

17,419,92

2,040.23

16,380,00

$ 1,401,967.31 $

TRAVEL
796,87 67.44
67.44 9,036.02

-12.75

$ 1,401,967.31 $==,,;;;9,l,;;,O=23:=.2;;,;7=

See notes to the general purpose financial statements.

- 16-

SECTIONll FINDINGS AND QUESTIONED COSTS

SEQUOYAH REGIONAL LIBRARY SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30. 1999
pmORYE~CURRENTYEAR
GENERAL FIXED ASSETS Failure to Maintain General Fixed Assets Account Group Finding Control Number: 6282-93-01
The audit report for the year ended June 30, 1998, noted that the management of the Sequoyah Regional Library had chosen not to maintain a system-wide General Fixed Assets Account Group within the formal accounting records as required by generally accepted accounting principles. In the year under review, the Library did not establish a General Fixed Assets Account Group within the formal accounting records. This condition results in the general purpose financial statements of the Library being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Library to establish accounting controls and procedures to provide for maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofland, buildings, equipment and inexhaustible collections and books owned by the Library and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group.