{"response":{"docs":[{"id":"dlg_ggpd_48967752-2023-10-10","title":"Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2022 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2023-10-10"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2022 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_48967752-2023-10-10"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48967752-2023-10-10"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"ANNUAL FINANCIAL REPORT  FISCAL YEAR 2022 \nNorthwest Georgia Regional Educational Service Agency \nRome, Georgia \nIncluding Independent Auditor's Report \nGreg S. Griffin | State Auditor \n \n Northwest Georgia Regional Educational Service Agency \n \nTable of Contents \n \nIndependent Auditor's Report \n \nFinancial Statement \n \nStatement of Revenues, Expenditures and Changes in Fund \n \nBalance \n \n1 \n \nNotes to the Financial Statement \n \n2 \n \n Greg S. Griffin State Auditor \nINDEPENDENT AUDITOR'S REPORT \nThe Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education \nand Dr. Brian Otott, Executive Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \nOpinion \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Northwest Georgia Regional Educational Service Agency (RESA), a component unit of the State of Georgia, as of and for the year ended June 30, 2022. \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the general fund and the related notes of the RESA for the year ended June 30, 2022 in accordance with accounting principles generally accepted in the United States of America. \nBasis for Opinion \nWe conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. \nWe are required to be independent of the RESA, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \nEmphasis of Matter \nAs discussed in Note 2 to the financial statement, the Statement of Revenues, Expenditures and Changes in Fund Balance was prepared for the purpose of meeting the requirements of the RESA and the Georgia Department of Education and is not intended to be a complete presentation of the RESA's assets, liabilities, revenues and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. Our opinion is not modified with respect to this matter. \n270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 \n \n Responsibilities of Management for the Financial Statement \nManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material misstatement, whether due to fraud or error. \nIn preparing the financial statement, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the RESA's ability to continue as a going concern for twelve months beyond the date of the financial statement, including any currently known information that may raise substantial doubt shortly thereafter. \nAuditor's Responsibilities for the Audit of the Financial Statement \nOur objectives are to obtain reasonable assurance about whether the financial statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statement. \nIn performing an audit in accordance with GAAS, we: \n Exercise professional judgment and maintain professional skepticism throughout the audit. \n Identify and assess the risks of material misstatement of the financial statement, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. \n Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the RESA's internal control. Accordingly, no such opinion is expressed. \n Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statement. \n Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the RESA's ability to continue as a going concern for a reasonable period of time. \nWe are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control related matters that we identified during the audit. \n \n Restriction on Use Our report is intended solely for the information and use of the RESA's management, members of the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by anyone other than these specified parties. Respectfully submitted, \nGreg S. Griffin State Auditor \nOctober 10, 2023 \n \n Northwest Georgia Regional Educational Service Agency \n \n NORTHWEST REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2022 \n \nREVENUES \nState Funds Federal Funds Investment Earnings Miscellaneous \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Total Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \nFund Balance - Ending \n \nGENERAL FUND \n \n$ \n \n5,409,526.44 \n \n1,437,551.21 \n \n41.18 \n \n2,277,316.92 \n \n9,124,435.75 \n \n4,033,942.40 \n \n309,962.45 3,691,506.52 \n281,593.43 209,474.14 192,185.93 \n79,927.05 8,798,591.92 \n \n325,843.83 \n \n1,738,131.08 \n \n$ \n \n2,063,974.91 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY \nReporting Entity \nThe Northwest Georgia Regional Educational Service Agency (RESA), a component unit of the State of Georgia was created by the General Assembly to provide shared services to improve the effectiveness of educational programs and services of local school systems, to provide instructional programs directly to selected local school systems, and to provide Georgia Learning Resources System services. \nRESAs are neither county nor independent school systems. Rather, they are service agencies, partly funded by the state, created to provide educational and support services to a group of school systems. Official Code of Georgia Annotated (O.C.G.A.) 20-2-270.1 and 20-2-271 enumerates the specific kinds of assistance RESAs must provide to member school systems. Each RESA is governed by a board of control composed of the school superintendent of each member school system, the president or highest administrator of each member postsecondary institution, and a local public or regional library director appointed by the director of the Office of Public Library Services of the Board of Regents of the University System of Georgia. RESAs are subject to the rules of the State Board of Education that govern local school systems except where explicitly stated otherwise. \nRESAs may acquire, lease, purchase, or dispose of real or personal property and may incur debts for those purposes subject to the approval of the board of control. The property will be held in the name of the RESA. RESAs may sell or provide at a reasonable cost, goods to Georgia private schools. RESAs also may provide services relating to non-educational areas such as sales and service of audio-visual equipment, sales of office supplies and consumable educational materials. RESAs have latitude to identify and provide within their available resources other non-educational services to member school systems. \nNOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \nThe accompanying Statement of Revenues, Expenditures and Changes in Fund Balance of the RESA has been prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education. The Statement of Revenues, Expenditures and Changes in Fund Balance is not intended to be a complete presentation of the RESA's assets, liabilities, revenues, and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. The more significant of the RESA's accounting policies are described below. \nBasis of Presentation \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. \nBasis of Accounting \nThe basis of accounting determines when transactions are reported on the financial statement. The RESA uses funds 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 selfbalancing set of accounts. \nGovernmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The RESA considers certain revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. The RESA considers intergovernmental revenues \n- 2 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \n \nto be available if they are collected within 120 days after year-end. Interest is considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds. \nThe RESA funds certain programs by a combination of specific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both restricted and unrestricted resources available to finance the program. It is the RESA's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues. \nNew Accounting Pronouncement \nIn fiscal year 2022, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 87, Leases. The primary objective of this statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of government's financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The adoption of this statement did not have an impact on the RESA's financial statement. \nDepreciation Expense \nDepreciation is computed using the straight-line method for all assets, except land and is used to allocate the actual or estimated historical cost of capital assets over their estimated useful lives. Depreciation expense for the year ended June 30, 2022, was $182.96 and was charged to improvement of instructional services. Capitalization thresholds and estimated useful lives of depreciable capital assets are as follows: \n \nCapitalization Policy \n \nEstimated Useful Life \n \nEquipment \n \n$ \n \n5,000.00 \n \n5 years \n \nAmortization Expense \n \nThe RESA does not have any amortization expense. \n \nUse of Estimates \n \nThe preparation of the financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates. \n \nNOTE 3: OTHER POST-EMPLOYMENT BENEFITS (OPEB) \n \nGeorgia School Personnel Post-Employment Health Benefit Fund \n \nPlan Description: Certified teachers and non-certified public school employees of the RESA as defined in 20-2-875 of the Official Code of Georgia Annotated (O.C.G.A.) are provided OPEB through the School OPEB Fund - a cost-sharing multiple-employer defined benefit post-employment healthcare plan, reported as an employee trust fund and administered by a Board of Community Health (Board). \n \n- 3 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \nTitle 20 of the O.C.G.A. assigns the authority to establish and amend the benefit terms of the group health plan to the Board. Information about the OPEB plan is available in the Annual Comprehensive Financial Report, which is publicly available at https://sao.georgia.gov/statewide-reporting/acfr. \nBenefits Provided: The School OPEB Fund provides healthcare benefits for retirees and their dependents due under the group health plan for public school teachers, including librarians, other certified employees of public schools, regional educational service agencies and non-certified public school employees. Retiree medical eligibility is attained when an employee retires and is immediately eligible to draw a retirement annuity from Employees' Retirement System (ERS), Georgia Judicial Retirement System (JRS), Legislative Retirement System (LRS), Teachers Retirement System (TRS) or Public School Employees Retirement System (PSERS). If elected, dependent coverage starts on the same day as retiree coverage. Medicare-eligible retirees are offered Standard and Premium Medicare Advantage plan options. Non-Medicare eligible retiree plan options include Health Reimbursement Arrangement (HRA), Health Maintenance Organization (HMO) and a High Deductible Health Plan (HDHP). The School OPEB Fund also pays for administrative expenses of the fund. By law, no other use of the assets of the School OPEB Fund is permitted. \nContributions: As established by the Board, the School OPEB Fund is substantially funded on a payas-you-go basis; that is, annual cost of providing benefits will be financed in the same year as claims occur. Contributions to the School OPEB Fund from the RESA were $138,755.00 for the year ended June 30, 2022. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 4: RETIREMENT PLANS \nThe RESA participates in various retirement plans administered by the State of Georgia, as further explained below. \nTeachers Retirement System of Georgia (TRS) \nPlan Description: All teachers of the RESA as defined in O.C.G.A 47-3-60 and certain other support personnel as defined by O.C.G.A. 47-3-63 are provided a pension through the Teachers Retirement System of Georgia (TRS). TRS, a cost-sharing multiple-employer defined benefit pension plan, is administered by the TRS Board of Trustees (TRS Board). Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. The Teachers Retirement System of Georgia issues a publicly available separate financial report that can be obtained at www.trsga.com/publications. \nBenefits Provided: TRS provides service retirement, disability retirement, and death benefits. Normal retirement benefits are determined as 2% of the average of the employee's two highest paid consecutive years of service, multiplied by the number of years of creditable service up to 40 years. An employee is eligible for normal service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. Ten years of service is required for disability and death benefits eligibility. Disability benefits are based on the employee's creditable service and compensation up to the time of disability. Death benefits equal the amount that would be payable to the employee's beneficiary had the employee retired on the date of death. Death benefits are based on the employee's creditable service and compensation up to the date of death. \nContributions: Per Title 47 of the O.C.G.A., contribution requirements of active employees and participating employers, as actuarially determined, are established, and may be amended by the TRS Board. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees were required to \n- 4 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2022 \ncontribute 6.00% of their annual pay during fiscal year 2022. The RESA's contractually required contribution rate for the year ended June 30, 2022, was 19.81% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $945,767.89 from the RESA. \nEmployees' Retirement System \nPlan Description: The Employees' Retirement System of Georgia (ERS) is a cost-sharing multiple-employer defined benefit pension plan established by the Georgia General Assembly during the 1949 Legislative Session for the purpose of providing retirement allowances for employees of the State of Georgia and its political subdivisions. ERS is directed by a Board of Trustees. Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. ERS issues a publicly available financial report that can be obtained at www.ers.ga.gov/financials. \nBenefits Provided: The ERS Plan supports three benefit tiers: Old Plan, New Plan, and Georgia State Employees' Pension and Savings Plan (GSEPS). Employees under the old plan started membership prior to July 1, 1982 and are subject to plan provisions in effect prior to July 1, 1982. Members hired on or after July 1, 1982, but prior to January 1, 2009, are new plan members subject to modified plan provisions. Effective January 1, 2009, new state employees and rehired state employees who did not retain membership rights under the Old or New Plans are members of GSEPS. ERS members hired prior to January 1, 2009, also have the option to irrevocably change their membership to GSEPS. \nUnder the old plan, the new plan, and GSEPS, a member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 60 or 30 years of creditable service regardless of age. Additionally, there are some provisions allowing for early retirement after 25 years of creditable service for members under age 60. \nRetirement benefits paid to members are based upon the monthly average of the member's highest 24 consecutive calendar months, multiplied by the number of years of creditable service, multiplied by the applicable benefit factor. Annually, postretirement cost-of-living adjustments may also be made to members' benefits, provided the members were hired prior to July 1, 2009. 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. \nContributions: Member contributions under the old plan are 4.00% of annual compensation, up to $4,200.00, plus 6.00% of annual compensation in excess of $4,200.00. Under the old plan, the state pays member contributions in excess of 1.25% of annual compensation. Under the old plan, these state contributions are included in the members' accounts for refund purposes and are used in the computation of the members' earnable compensation for the purpose of computing retirement benefits. Member contributions under the new plan and GSEPS are 1.25% of annual compensation. The RESA's total required contribution rate for the year ended June 30, 2022, was 24.63% of annual covered payroll for old and new plan members and 21.57% for GSEPS members. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employer contributions to the pension plan were $15,606.08 for the current fiscal year. \n- 5 - \n \n "},{"id":"dlg_ggpd_48967752-2022-09-07","title":"Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2021 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2022-09-07"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2021 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_48967752-2022-09-07"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48967752-2022-09-07"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"FINANCIAL REPORT  FOR THE FISCAL YEAR E N D E D J U N E 3 0 , 2021 \nNorthwest Georgia Regional Educational Service Agency \nRome, Georgia \nIncluding Independent Auditor's Report \nGreg S. Griffin | State Auditor Kristina A. Turner | Deputy State Auditor \n \n Northwest Georgia Regional Educational Service Agency \n \nTable of Contents Independent Auditor's Report \n \nFinancial Statement \n \nStatement of Revenues, Expenditures and Changes in Fund \n \nBalance \n \n1 \n \nNotes to the Financial Statement \n \n3 \n \n Greg S. Griffin State Auditor \nINDEPENDENT AUDITOR'S REPORT \nThe Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education \nand Dr. Brian Otott, Executive Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Northwest Georgia Regional Educational Service Agency (RESA), a component unit of the State of Georgia, as of and for the year ended June 30, 2021. \nManagement's Responsibility for the Financial Statement \nManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material misstatement, whether due to fraud or error. \nAuditor's Responsibility \nOur responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the RESA's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the RESA's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n270 Washington Street, SW, Suite 4-101 Atlanta, Georgia 30334 | Phone (404) 656-2180 \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the general fund and the related notes for the year ended June 30, 2021 in accordance with accounting principles generally accepted in the United States of America. \nEmphasis of Matter \nAs discussed in Note 2 to the financial statement, the Statement of Revenues, Expenditures and Changes in Fund Balance was prepared for the purpose of meeting the requirements of the RESA and the Georgia Department of Education and is not intended to be a complete presentation of the RESA's assets, liabilities, revenues and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. Our opinion is not modified with respect to this matter. \nAs discussed in Note 6 to the financial statement, in 2021, the RESA restated beginning fund balance to correct misstatements. Our opinion is not modified with respect to this matter. \nRestriction on Use \nOur report is intended solely for the information and use of the RESA's management, members of the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \nGreg S. Griffin State Auditor \nSeptember 7, 2022 \n \n Northwest Georgia Regional Educational Service Agency \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2021 \nREVENUES \nState Funds Federal Funds Investment Earnings Miscellaneous \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant Total Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning (Restated) \nFund Balance - Ending \n \nGENERAL FUND \n \n$ \n \n5,165,977.77 \n \n1,152,014.83 \n \n14.78 \n \n2,036,130.30 \n \n8,354,137.68 \n \n3,851,442.39 \n \n221,114.33 3,431,174.25 \n222,157.56 183,178.15 208,279.54 119,662.37 8,237,008.59 \n \n117,129.09 \n \n1,621,001.99 \n \n$ \n \n1,738,131.08 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n (This page left intentionally blank) \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY \nREPORTING ENTITY \nThe Northwest Georgia Regional Educational Service Agency (RESA), a component unit of the State of Georgia was created by the General Assembly to provide shared services to improve the effectiveness of educational programs and services of local school systems, to provide instructional programs directly to selected local school systems, and to provide Georgia Learning Resources System services. \nRESAs are neither county nor independent school systems. Rather, they are service agencies, partly funded by the state, created to provide educational and support services to a group of school systems. Official Code of Georgia Annotated (O.C.G.A.) 20-2-270.1 and 20-2-271 enumerates the specific kinds of assistance RESAs must provide to member school systems. Each RESA is governed by a board of control composed of the school superintendent of each member school system, the president or highest administrator of each member postsecondary institution, and a local public or regional library director appointed by the director of the Office of Public Library Services of the Board of Regents of the University System of Georgia. RESAs are subject to the rules of the State Board of Education that govern local school systems except where explicitly stated otherwise. \nRESAs may acquire, lease, purchase, lease purchase, or dispose of real or personal property and may incur debts for those purposes subject to the approval of the board of control. The property will be held in the name of the RESA. RESAs may sell or provide at a reasonable cost goods to Georgia private schools. RESAs also may provide services relating to non-educational areas such as sales and service of audio-visual equipment, sales of office supplies and consumable educational materials. RESAs have latitude to identify and provide within their available resources other non-educational services to member school systems. \nNOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \nThe accompanying Statement of Revenues, Expenditures and Changes in Fund Balance of the RESA has been prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education. The Statement of Revenues, Expenditures and Changes in Fund Balance is not intended to be a complete presentation of the RESA's assets, liabilities, revenues, and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. The more significant of the RESA's accounting policies are described below. \nBASIS OF PRESENTATION \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. \nBASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statement. The RESA uses funds 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 selfbalancing set of accounts. \n- 3 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nGovernmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The RESA considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Interest is considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds. Acquisitions under capital leases are reported as other financing sources. \nThe RESA funds certain programs by a combination of specific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both restricted and unrestricted resources available to finance the program. It is the RESA's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues. \nDepreciation Expense \nThe RESA's capital assets were all fully depreciated on July 1, 2020. There was no depreciation expense for fiscal year ended June 30,2021. \nUSE OF ESTIMATES \nThe preparation of the financial statement in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statement and accompanying notes. Actual results may differ from those estimates. \nNOTE 3: LEASES \nOperating Leases \nThe RESA leases copiers and a postage machine under the provisions of one or more long-term lease agreements classified as operating leases for accounting purposes. Rental expenditures under the terms of the operating leases totaled $16,058.36 for the year ended June 30, 2021. The following future minimum lease payments were required under operating leases at June 30, 2021: \nYear Ending \n \n2022 2023 \n \n$ \n \n14,350.56 \n \n14,350.56 \n \nTotal \n \n$ \n \n28,701.12 \n \nNOTE 4: OTHER POST-EMPLOYMENT BENEFITS (OPEB) \nGeorgia School Personnel Post-Employment Health Benefit Fund \nPlan Description: Certified teachers and non-certified public-school employees of the RESA as defined in 20-2-875 of the Official Code of Georgia Annotated (O.C.G.A.) are provided OPEB through the School OPEB Fund - a cost-sharing multiple-employer defined benefit post-employment healthcare plan, reported as an employee trust fund and administered by a Board of Community Health (Board). \n- 4 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nTitle 20 of the O.C.G.A. assigns the authority to establish and amend the benefit terms of the group health plan to the Board. Information about the OPEB plan is available in the Annual Comprehensive Financial Report, which is publicly available at http://sao.georgia.gov/statewide-reporting/acfr. \nBenefits Provided: The School OPEB Fund provides healthcare benefits for retirees and their dependents due under the group health plan for public school teachers, including librarians, other certified employees of public schools, regional educational service agencies and non-certified publicschool employees. Retiree medical eligibility is attained when an employee retires and is immediately eligible to draw a retirement annuity from Employees' Retirement System (ERS), Georgia Judicial Retirement System (JRS), Legislative Retirement System (LRS), Teachers Retirement System (TRS) or Public-School Employees Retirement System (PSERS). If elected, dependent coverage starts on the same day as retiree coverage. Medicare-eligible retirees are offered Standard and Premium Medicare Advantage plan options. Non-Medicare eligible retiree plan options include Health Reimbursement Arrangement (HRA), Health Maintenance Organization (HMO) and a High Deductible Health Plan (HDHP). The School OPEB Fund also pays for administrative expenses of the fund. By law, no other use of the assets of the School OPEB Fund is permitted. \nContributions: As established by the Board, the School OPEB Fund is substantially funded on a payas-you-go basis; that is, annual cost of providing benefits will be financed in the same year as claims occur. Contributions to the School OPEB Fund from the RESA were $150,409.00 for the year ended June 30, 2021. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 5: RETIREMENT PLANS \nThe RESA participates in various retirement plans administered by the State of Georgia, as further explained below. \nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \nPlan Description: All teachers of the RESA as defined in O.C.G.A 47-3-60 and certain other support personnel as defined by O.C.G.A. 47-3-63 are provided a pension through the Teachers Retirement System of Georgia (TRS). TRS, a cost-sharing multiple-employer defined benefit pension plan, is administered by the TRS Board of Trustees (TRS Board). Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. The Teachers Retirement System of Georgia issues a publicly available separate financial report that can be obtained at www.trsga.com/publications. \nBenefits Provided: TRS provides service retirement, disability retirement, and death benefits. Normal retirement benefits are determined as 2% of the average of the employee's two highest paid consecutive years of service, multiplied by the number of years of creditable service up to 40 years. An employee is eligible for normal service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. Ten years of service is required for disability and death benefits eligibility. Disability benefits are based on the employee's creditable service and compensation up to the time of disability. Death benefits equal the amount that would be payable to the employee's beneficiary had the employee retired on the date of death. Death benefits are based on the employee's creditable service and compensation up to the date of death. \nContributions: Per Title 47 of the O.C.G.A., contribution requirements of active employees and participating employers, as actuarially determined, are established, and may be amended by the TRS Board. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees were required to \n- 5 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \ncontribute 6.00% of their annual pay during fiscal year 2021. The RESA's contractually required contribution rate for the year ended June 30, 2021, was 19.06% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $900,289.17 from the RESA. \nEMPLOYEES' RETIREMENT SYSTEM \nPlan Description: The Employees' Retirement System of Georgia (ERS) is a cost-sharing multiple-employer defined benefit pension plan established by the Georgia General Assembly during the 1949 Legislative Session for the purpose of providing retirement allowances for employees of the State of Georgia and its political subdivisions. ERS is directed by a Board of Trustees. Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. ERS issues a publicly available financial report that can be obtained at www.ers.ga.gov/financials. \nBenefits Provided: The ERS Plan supports three benefit tiers: Old Plan, New Plan, and Georgia State Employees' Pension and Savings Plan (GSEPS). Employees under the old plan started membership prior to July 1, 1982, and are subject to plan provisions in effect prior to July 1, 1982. Members hired on or after July 1, 1982 but prior to January 1, 2009 are new plan members subject to modified plan provisions. Effective January 1, 2009, new state employees and rehired state employees who did not retain membership rights under the Old or New Plans are members of GSEPS. ERS members hired prior to January 1, 2009 also have the option to irrevocably change their membership to GSEPS. \nUnder the old plan, the new plan, and GSEPS, a member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 60 or 30 years of creditable service regardless of age. Additionally, there are some provisions allowing for early retirement after 25 years of creditable service for members under age 60. \nRetirement benefits paid to members are based upon the monthly average of the member's highest 24 consecutive calendar months, multiplied by the number of years of creditable service, multiplied by the applicable benefit factor. Annually, postretirement cost-of-living adjustments may also be made to members' benefits, provided the members were hired prior to July 1, 2009. 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. \nContributions: Member contributions under the old plan are 4.00% of annual compensation, up to $4,200.00, plus 6.00% of annual compensation in excess of $4,200.00. Under the old plan, the state pays member contributions in excess of 1.25% of annual compensation. Under the old plan, these state contributions are included in the members' accounts for refund purposes and are used in the computation of the members' earnable compensation for the purpose of computing retirement benefits. Member contributions under the new plan and GSEPS are 1.25% of annual compensation. The RESA's total required contribution rate for the year ended June 30, 2021 was 24.66% of annual covered payroll for old plan members of which 19.91% was required from the RESA and 4.75% was contributed on behalf of the RESA by the state. Additionally, the RESA's total required contribution rate was 24.66% for new plan members and 21.57% for GSEPS member. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employer contributions to the pension plan were $18,742.68 for the current fiscal year. \n- 6 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2021 \nNOTE 6: RESTATEMENT OF PRIOR YEAR FUND BALANCE \nFor fiscal year 2021, the RESA made prior period adjustments to correct misstatements due to outstanding check and payable errors which require the restatement of the June 30, 2020, fund balance for the general fund. This change is in accordance with generally accepted accounting principles. \nFund Balance (General Fund), July 1, 2020, as previously reported $ 1,366,479.51 \n \nPrior Period Adjustments \n \n254,522.48 \n \nFund Balance (General Fund), July 1, 2020, as restated \n \n$ \n \n1,621,001.99 \n \n- 7 - \n \n "},{"id":"dlg_ggpd_48967752-2021-07-01","title":"Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2020 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2021-07-01"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2020 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_48967752-2021-07-01"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48967752-2021-07-01"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nROME, GEORGIA \nFINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2020 \n(Including Independent Auditor's Report) \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nFINANCIAL REPORT INDEPENDENT AUDITOR'S REPORT \nFINANCIAL STATEMENT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NOTES TO THE FINANCIAL STATEMENT \n \nPage \n1 2 \n \n (This page left intentionally blank) \n \n FINANCIAL REPORT \n \n (This page left intentionally blank) \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 4-101 Atlanta, Georgia 30334-8400 \n \nIndependent Auditor's Report \n \nThe Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education \nand Executive Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \n \nReport on the Financial Statement \n \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Northwest Georgia Regional Educational Service Agency (RESA), as of and for the year ended June 30, 2020. \nManagement's Responsibility for the Financial Statement \n \nManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statement that is free from material misstatement, whether due to fraud or error. \nAuditor's Responsibility \n \nOur responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. \n \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the RESA's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the RESA's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. \n \nWe believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n \n (This page left intentionally blank) \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, the respective changes in fund balance of the General Fund, for the year ended June 30, 2020 in accordance with accounting principles generally accepted in the United States of America. \nEmphasis of Matter \nAs discussed in Note 2 to the financial statement, the Statement of Revenues, Expenditures and Changes in Fund Balance was prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education and is not intended to be a complete presentation of the RESA's assets, liabilities, revenues and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. Our opinion is not modified with respect to this matter. \nRestriction on Use \nOur report is intended solely for the information and use of the RESA's management, the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by any other parties. \nRespectfully submitted, \n \nJuly 1, 2021 \n \nGreg S. Griffin State Auditor \n \n (This page left intentionally blank) \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \n \n (This page left intentionally blank) \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE \nGOVERNMENTAL FUND YEAR ENDED JUNE 30, 2020 \nREVENUES \nState Funds Federal Funds Investment Earnings Miscellaneous \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant \nTotal Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \nFund Balance - Ending \n \nGENERAL FUND \n$ 5,592,711.24 968,712.22 269.89 \n2,132,084.59 8,693,777.94 \n3,980,396.34 330,513.91 \n3,744,122.73 222,153.62 189,719.22 216,192.22 156,390.16 \n8,839,488.20 (145,710.26) \n1,512,189.77 \n$ 1,366,479.51 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY REPORTING ENTITY \nThe Northwest Georgia Regional Educational Service Agency (RESA) was created by the General Assembly to provide shared services to improve the effectiveness of educational programs and services of local school systems, to provide instructional programs directly to selected local school systems, and to provide Georgia Learning Resources System services. \nRESAs are neither county nor independent school systems. Rather, they are service agencies, partly funded by the state, created to provide educational and support services to a group of school systems. Official Code of Georgia Annotated (O.C.G.A.) 20-2-270.1 and 20-2-271 enumerates the specific kinds of assistance RESAs must provide to member school systems. Each RESA is governed by a board of control composed of the school superintendent of each member school system, the president or highest administrator of each member postsecondary institution, and a local public or regional library director appointed by the director of the Office of Public Library Services of the Board of Regents of the University System of Georgia. RESAs are subject to the rules of the State Board of Education that govern local school systems except where explicitly stated otherwise. \nRESAs may acquire, lease, purchase, lease purchase, or dispose of real or personal property and may incur debts for those purposes subject to the approval of the board of control. The property will be held in the name of the RESA. RESAs may sell or provide at a reasonable cost goods to Georgia private schools. RESAs also may provide services relating to non-educational areas such as sales and service of audio-visual equipment, sales of office supplies and consumable educational materials. RESAs have latitude to identify and provide within their available resources other non-educational services to member school systems. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \nThe accompanying Statement of Revenues, Expenditures and Changes in Fund Balance of the RESA has been prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education. The Statement of Revenues, Expenditures and Changes in Fund Balance is not intended to be a complete presentation of the RESA's assets, liabilities, revenues, and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. The more significant of the RESA's accounting policies are described below. BASIS OF PRESENTATION \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. It accounts for and reports all financial resources. BASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statement. The RESA uses funds 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. \nGovernmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The RESA considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Interest is considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds. Acquisitions under capital leases are reported as other financing sources. \n- 2 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \nThe RESA funds certain programs by a combination of specific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both restricted and unrestricted resources available to finance the program. It is the RESA's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues. NEW ACCOUNTING PRONOUNCEMENTS In fiscal year 2020, the RESA adopted Governmental Accounting Standards Board (GASB) Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance. The primary objective of this statement is to provide temporary relief to governments and other stakeholders in light of the COVID-19 pandemic. That objective is accomplished by postponing the effective dates of certain provisions in statements and Implementation Guides that first became effective or are scheduled to become effective for period beginning after June 15, 2018, and later. In fiscal year 2020, the RESA early adopted Governmental Accounting Standards Board (GASB) Statement No. 84, Fiduciary Activities. This statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities. An activity meeting the criteria should be reported in a fiduciary fund. The adoption of this statement did not have an impact on the RESA's financial statement. In fiscal year 2020, the RESA early adopted Governmental Accounting Standards Board (GASB) Statement No. 90, Majority Equity Interests. It defines a majority equity interest and specifies that majority equity interest in a legal separate organization should be reported as an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value. The adoption of this statement did not have an impact on the RESA's financial statement. DEPRECIATION EXPENSE The RESA's capital assets are all fully depreciated at July 1, 2019. USE OF ESTIMATES The preparation of the financial statement in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statement and accompanying notes. Actual results may differ from those estimates. \n- 3 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \n \nNOTE 3: LEASES OPERATING LEASES \nThe RESA leases copiers and a postage machine under the provisions of one or more long-term lease agreements classified as operating leases for accounting purposes. Rental expenditures under the terms of the operating leases totaled $16,399.80 for the general fund for the year ended June 30, 2020. The following future minimum lease payments were required under operating leases at June 30, 2020: \nYear Ending \n \n2021 2022 2023 \n \n$ \n \n16,399.80 \n \n16,399.80 \n \n4,901.28 \n \nTotal \n \n$ \n \n37,700.88 \n \nNOTE 4: OTHER POST-EMPLOYMENT BENEFITS (OPEB) \nGEORGIA SCHOOL PERSONNEL POST-EMPLOYMENT HEALTH BENEFIT FUND \nPlan Description: Certified teachers and non-certified public school employees of the RESA as defined in 20-2-875 of the Official Code of Georgia Annotated (O.C.G.A.) are provided OPEB through the School OPEB Fund - a cost-sharing multiple-employer defined benefit postemployment healthcare plan, reported as an employee trust fund and administered by a Board of Community Health (Board). Title 20 of the O.C.G.A. assigns the authority to establish and amend the benefit terms of the group health plan to the Board. \nBenefits Provided: The School OPEB Fund provides healthcare benefits for retirees and their dependents due under the group health plan for public school teachers, including librarians, other certified employees of public schools, regional educational service agencies and non-certified publicschool employees. Retiree medical eligibility is attained when an employee retires and is immediately eligible to draw a retirement annuity from Employees' Retirement System (ERS), Georgia Judicial Retirement System (JRS), Legislative Retirement System (LRS), Teachers Retirement System (TRS) or Public School Employees Retirement System (PSERS). If elected, dependent coverage starts on the same day as retiree coverage. Medicare-eligible retirees are offered Standard and Premium Medicare Advantage plan options. Non-Medicare eligible retiree plan options include Health Reimbursement Arrangement (HRA), Health Maintenance Organization (HMO) and a High Deductible Health Plan (HDHP). The School OPEB Fund also pays for administrative expenses of the fund. By law, no other use of the assets of the School OPEB Fund is permitted. \nContributions: As established by the Board, the School OPEB Fund is substantially funded on a payas-you-go basis; that is, annual cost of providing benefits will be financed in the same year as claims occur. Contributions to the School OPEB Fund from the RESA were $150,289.00 for the year ended June 30, 2020. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 5: RETIREMENT PLANS \nThe RESA participates in various retirement plans administered by the State of Georgia, as further explained below. \nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \nPlan Description: All teachers of the RESA as defined in O.C.G.A 47-3-60 and certain other support personnel as defined by O.C.G.A. 47-3-63 are provided a pension through the Teachers Retirement System of Georgia (TRS). TRS, a cost-sharing multiple-employer defined benefit pension plan, is administered by the TRS Board of Trustees (TRS Board). Title 47 of the O.C.G.A. assigns the authority \n- 4 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \nto establish and amend the benefit provisions to the State Legislature. The Teachers Retirement System of Georgia issues a publicly available separate financial report that can be obtained at www.trsga.com/publications. \nBenefits Provided: TRS provides service retirement, disability retirement, and death benefits. Normal retirement benefits are determined as 2% of the average of the employee's two highest paid consecutive years of service, multiplied by the number of years of creditable service up to 40 years. An employee is eligible for normal service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. Ten years of service is required for disability and death benefits eligibility. Disability benefits are based on the employee's creditable service and compensation up to the time of disability. Death benefits equal the amount that would be payable to the employee's beneficiary had the employee retired on the date of death. Death benefits are based on the employee's creditable service and compensation up to the date of death. \nContributions: Per Title 47 of the O.C.G.A., contribution requirements of active employees and participating employers, as actuarially determined, are established and may be amended by the TRS Board. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees were required to contribute 6.00% of their annual pay during fiscal year 2020. The RESA's contractually required contribution rate for the year ended June 30, 2020 was 21.14% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $1,013,763.82 from the RESA. \nEMPLOYEES' RETIREMENT SYSTEM \nPlan Description: The Employees' Retirement System of Georgia (ERS) is a cost-sharing multiple-employer defined benefit pension plan established by the Georgia General Assembly during the 1949 Legislative Session for the purpose of providing retirement allowances for employees of the State of Georgia and its political subdivisions. ERS is directed by a Board of Trustees. Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. ERS issues a publicly available financial report that can be obtained at www.ers.ga.gov/formspubs/formspubs. \nBenefits Provided: The ERS Plan supports three benefit tiers: Old Plan, New Plan, and Georgia State Employees' Pension and Savings Plan (GSEPS). Employees under the old plan started membership prior to July 1, 1982 and are subject to plan provisions in effect prior to July 1, 1982. Members hired on or after July 1, 1982 but prior to January 1, 2009 are new plan members subject to modified plan provisions. Effective January 1, 2009, new state employees and rehired state employees who did not retain membership rights under the Old or New Plans are members of GSEPS. ERS members hired prior to January 1, 2009 also have the option to irrevocably change their membership to GSEPS. \nUnder the old plan, the new plan, and GSEPS, a member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 60 or 30 years of creditable service regardless of age. Additionally, there are some provisions allowing for early retirement after 25 years of creditable service for members under age 60. \nRetirement benefits paid to members are based upon the monthly average of the member's highest 24 consecutive calendar months, multiplied by the number of years of creditable service, multiplied by the applicable benefit factor. Annually, postretirement cost-of-living adjustments may also be made to members' benefits, provided the members were hired prior to July 1, 2009. 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. \nContributions: Member contributions under the old plan are 4% of annual compensation, up to $4,200.00, plus 6% of annual compensation in excess of $4,200.00. Under the old plan, the state pays member contributions in excess of 1.25% of annual compensation. Under the old plan, these state contributions are included in the members' accounts for refund purposes and are used in the \n- 5 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENT JUNE 30, 2020 \ncomputation of the members' earnable compensation for the purpose of computing retirement benefits. Member contributions under the new plan and GSEPS are 1.25% of annual compensation. The RESA's required contribution rate, for the year ended June 30, 2020 was 24.66% of annual covered payroll for old and new plan members and 21.64% for GSEPS members. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employer contributions to the pension plan were $18,299.17 for the current fiscal year. \n- 6 - \n \n "},{"id":"dlg_ggpd_48967752-2020-12-16","title":"Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2019 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":null,"dc_date":["2020-12-16"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia--Periodicals.","Financial statements--Georgia--Periodicals.","Auditors' reports","Financial statements","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2019 June 30"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_48967752-2020-12-16"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48967752-2020-12-16"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nROME, GEORGIA \nFINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2019 \n(Including Independent Auditor's Report) \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nFINANCIAL INDEPENDENT AUDITOR'S REPORT \nFINANCIAL STATEMENT STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE NOTES TO THE FINANCIAL STATEMENT \n \nPage \n1 2 \n \n FINANCIAL \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 4-101 Atlanta, Georgia 30334-8400 \nIndependent Auditor's Report \n \nThe Honorable Brian P. Kemp, Governor of Georgia Members of the General Assembly of the State of Georgia Members of the State Board of Education \nand Executive Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \nReport on the Financial Statements \nWe have audited the accompanying Statement of Revenues, Expenditures, and Changes in Fund Balance and the related notes (financial statement) of the Northwest Georgia Regional Educational Service Agency (RESA), as of and for the year ended June 30, 2019. \nManagement's Responsibility for the Financial Statements \nManagement is responsible for the preparation and fair presentation of the financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements is free from material misstatement, whether due to fraud or error. \nAuditor's Responsibility \nOur responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. \nAn audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the RESA's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the RESA's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. \n \n Opinion \nIn our opinion, the financial statement referred to above presents fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. \nEmphasis of Matter \nAs discussed in Note 2 to the financial statement, the Statement of Revenues, Expenditures and Changes in Fund Balance was prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education and is not intended to be a complete presentation of the RESA's assets, liabilities, revenues and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. Our opinion is not modified with respect to this matter. \nRestriction on Use \nOur report is intended solely for the information and use of the RESA's management, the Board of Control, and the Georgia Department of Education and is not intended to be and should not be used by any other parties. \nRespectfully submitted, \n \nDecember 16, 2020 \n \nGreg S. Griffin State Auditor \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE \nYEAR ENDED JUNE 30, 2019 \n \nREVENUES \nState Funds Federal Funds Investment Earnings Miscellaneous \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services General Administration School Administration Business Administration Maintenance and Operation of Plant \nTotal Expenditures \nNet Change in Fund Balance \nFund Balance - Beginning \n \nGENERAL FUND \n \n$ \n \n5,146,123.32 \n \n1,257,071.69 \n \n404.31 \n \n2,048,903.31 \n \n8,452,502.63 \n \n3,897,474.46 \n332,601.66 3,689,177.19 \n221,389.84 158,115.38 208,412.66 123,747.77 \n8,630,918.96 \n(178,416.33) \n1,690,606.10 \n \nFund Balance - Ending \n \n$ \n \n1,512,189.77 \n \nThe notes to the financial statement are an integral part of this statement. \n \n- 1 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \nNOTE 1: DESCRIPTION OF REGIONAL EDUCATIONAL SERVICE AGENCY REPORTING ENTITY \nThe Northwest Georgia Regional Educational Service Agency (RESA) was created by the General Assembly to provide shared services to improve the effectiveness of educational programs and services of local school systems, to provide instructional programs directly to selected public school systems, and to provide Georgia Learning Resources System services. \nRESAs are neither county nor independent school systems. Rather, they are service agencies, partly funded by the state, created to provide educational and support services to a group of school systems. O.C.G.A. 20-2-270.1 and 20-2-271 enumerates the specific kinds of assistance RESAs must provide to member school systems. Each RESA is governed by a board of control composed of the school superintendent of each member school system, the president or highest administrator of each member postsecondary institution, and a local public or regional library director appointed by the director of the Office of Public Library Services of the Board of Regents of the University System of Georgia. RESAs are subject to the rules of the State Board of Education that govern local school systems except where explicitly stated otherwise. \nRESAs may acquire, lease, purchase, lease purchase, or dispose of real or personal property and may incur debts for those purposes subject to the approval of the board of control. The property will be held in the name of the RESA. RESAs may sell or provide at a reasonable cost goods to Georgia private schools. RESAs also may provide services relating to non-educational areas such as sales and service of audio-visual equipment, sales of office supplies and consumable educational materials. RESAs have wide latitude to identify and provide within their available resources other non-educational services to member school systems. NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \nThe accompanying Statement of Revenues, Expenditures and Changes in Fund Balance of the RESA has been prepared for the purpose of meeting the requirements of the RESA and Georgia Department of Education. The Statement of Revenues, Expenditures and Changes in Fund Balance is not intended to be a complete presentation of the RESA's assets, liabilities, revenues, and expenses nor does it constitute a complete set of financial statements in accordance with generally accepted accounting principles. The more significant of the RESA's accounting policies are described below. BASIS OF PRESENTATION \nThe RESA reports one major governmental fund, the general fund, which is the RESA's primary operating fund. It accounts for and reports all financial resources. BASIS OF ACCOUNTING \nThe basis of accounting determines when transactions are reported on the financial statements. The RESA uses funds 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. \nGovernmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The RESA considers all revenues reported in the governmental funds to be available if they are collected within sixty days after year-end. Interest is considered to be susceptible to accrual. Expenditures are recorded when the related fund liability is incurred. Capital asset acquisitions are reported as expenditures in governmental funds. Acquisitions under capital leases are reported as other financing sources. \n- 2 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \n \nThe RESA funds certain programs by a combination of specific cost-reimbursement grants, categorical grants, and general revenues. Thus, when program costs are incurred, there are both restricted and unrestricted net assets available to finance the program. It is the RESA's policy to first apply grant resources to such programs, followed by cost-reimbursement grants, then general revenues. \nNEW ACCOUNTING PRONOUNCEMENT \nIn fiscal year 2019, the RESA adopted GASB Statement No. 83, Certain Asset Retirement Obligations. This statement addresses accounting and financial reporting for certain asset retirement obligations (AROs). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in this statement. The adoption of this statement did not have an impact on the RESA's financial statements. \nDEPRECIATION EXPENSE \nThe RESA's capital assets are all fully depreciated at July 1, 2018. \nUSE OF ESTIMATES \nThe preparation of the financial statement in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statement and accompanying notes. Actual results may differ from those estimates. \nNOTE 3: LEASES \nOPERATING LEASES \nThe RESA leases copier and postage machine under the provisions of one or more long-term lease agreements classified as operating leases for accounting purposes. Rental expenditures under the terms of the operating leases totaled $16,399.92 for governmental activities for the year ended June 30, 2019. The following future minimum lease payments were required under operating leases at June 30, 2019: \nYear Ending \n \n2020 2021 2022 2023 \n \n$ \n \n16,399.80 \n \n16,399.80 \n \n16,399.80 \n \n4,901.28 \n \nTotal \n \n$ \n \n54,100.68 \n \nNOTE 4: OTHER POST-EMPLOYMENT BENEFITS (OPEB) \nGEORGIA SCHOOL PERSONNEL POST-EMPLOYMENT HEALTH BENEFIT FUND \nPlan Description: Certified teachers and non-certified public school employees of the RESA as defined in 20-2-875 of the Official Code of Georgia Annotated (O.C.G.A.) are provided OPEB through the School OPEB Fund - a cost-sharing multiple-employer defined benefit postemployment healthcare plan, reported as an employee trust fund and administered by a Board of Community Health (Board). Title 20 of the O.C.G.A. assigns the authority to establish and amend the benefit terms of the group health plan to the Board. \n \n- 3 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \nBenefits Provided: The School OPEB Fund provides healthcare benefits for retirees and their dependents due under the group health plan for public school teachers, including librarians, other certified employees of public schools, regional educational service agencies and non-certified public school employees. Retiree medical eligibility is attained when an employee retires and is immediately eligible to draw a retirement annuity from Employees' Retirement System (ERS), Georgia Judicial Retirement System (JRS), Legislative Retirement System (LRS), Teachers Retirement System (TRS) or Public School Employees Retirement System (PSERS). If elected, dependent coverage starts on the same day as retiree coverage. Medicare-eligible retirees are offered Standard and Premium Medicare Advantage plan options. Non-Medicare eligible retiree plan options include Health Reimbursement Arrangement (HRA), Health Maintenance Organization (HMO) and a High Deductible Health Plan (HDHP). The School OPEB Fund also pays for administrative expenses of the fund. By law, no other use of the assets of the School OPEB Fund is permitted. \nContributions: As established by the Board, the School OPEB Fund is substantially funded on a payas-you-go basis; that is, annual cost of providing benefits will be financed in the same year as claims occur. Contributions to the School OPEB Fund from the RESA were $231,709.00 for the year ended June 30, 2019. Active employees are not required to contribute to the School OPEB Fund. \nNOTE 5: RETIREMENT PLANS \nThe RESA participates in various retirement plans administered by the State of Georgia, as further explained on the following page. \nTEACHERS RETIREMENT SYSTEM OF GEORGIA (TRS) \nPlan Description: All teachers of the RESA as defined in O.C.G.A 47-3-60 and certain other support personnel as defined by O.C.G.A. 47-3-63 are provided a pension through the Teachers Retirement System of Georgia (TRS). TRS, a cost-sharing multiple-employer defined benefit pension plan, is administered by the TRS Board of Trustees (TRS Board). Title 47 of the O.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. The Teachers Retirement System of Georgia issues a publicly available separate financial report that can be obtained at www.trsga.com/publications. \nBenefits Provided: TRS provides service retirement, disability retirement, and death benefits. Normal retirement benefits are determined as 2% of the average of the employee's two highest paid consecutive years of service, multiplied by the number of years of creditable service up to 40 years. An employee is eligible for normal service retirement after 30 years of creditable service, regardless of age, or after 10 years of service and attainment of age 60. Ten years of service is required for disability and death benefits eligibility. Disability benefits are based on the employee's creditable service and compensation up to the time of disability. Death benefits equal the amount that would be payable to the employee's beneficiary had the employee retired on the date of death. Death benefits are based on the employee's creditable service and compensation up to the date of death. \nContributions: Per Title 47 of the O.C.G.A., contribution requirements of active employees and participating employers, as actuarially determined, are established and may be amended by the TRS Board. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employees were required to contribute 6.00% of their annual pay during fiscal year 2019. The RESA's contractually required contribution rate for the year ended June 30, 2019 was 20.90% of annual RESA payroll. For the current fiscal year, employer contributions to the pension plan were $941,374.00 from the RESA. \nEMPLOYEES' RETIREMENT SYSTEM \nPlan description: The Employees' Retirement System of Georgia (ERS) is a cost-sharing multiple-employer defined benefit pension plan established by the Georgia General Assembly during the 1949 Legislative Session for the purpose of providing retirement allowances for employees of the State of Georgia and its political subdivisions. ERS is directed by a Board of Trustees. Title 47 of the \n- 4 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY NOTES TO THE FINANCIAL STATEMENTS JUNE 30, 2019 \nO.C.G.A. assigns the authority to establish and amend the benefit provisions to the State Legislature. ERS issues a publicly available financial report that can be obtained at www.ers.ga.gov/formspubs/formspubs. Benefits provided: The ERS Plan supports three benefit tiers: Old Plan, New Plan, and Georgia State Employees' Pension and Savings Plan (GSEPS). Employees under the old plan started membership prior to July 1, 1982 and are subject to plan provisions in effect prior to July 1, 1982. Members hired on or after July 1, 1982 but prior to January 1, 2009 are new plan members subject to modified plan provisions. Effective January 1, 2009, new state employees and rehired state employees who did not retain membership rights under the Old or New Plans are members of GSEPS. ERS members hired prior to January 1, 2009 also have the option to irrevocably change their membership to GSEPS. \nUnder the old plan, the new plan, and GSEPS, a member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 60 or 30 years of creditable service regardless of age. Additionally, there are some provisions allowing for early retirement after 25 years of creditable service for members under age 60. \nRetirement benefits paid to members are based upon the monthly average of the member's highest 24 consecutive calendar months, multiplied by the number of years of creditable service, multiplied by the applicable benefit factor. Annually, postretirement cost-of-living adjustments may also be made to members' benefits, provided the members were hired prior to July 1, 2009. 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. Contributions: Member contributions under the old plan are 4% of annual compensation, up to $4,200.00, plus 6% of annual compensation in excess of $4,200.00. Under the old plan, the state pays member contributions in excess of 1.25% of annual compensation. Under the old plan, these state contributions are included in the members' accounts for refund purposes and are used in the computation of the members' earnable compensation for the purpose of computing retirement benefits. Member contributions under the new plan and GSEPS are 1.25% of annual compensation. The RESA's contractually required contribution rate, actuarially determined annually, for the year ended June 30, 2019 was 24.78% of annual covered payroll for old and new plan members and 21.78% for GSEPS members. The rates include the annual actuarially determined employer contribution rate of 24.66% of annual covered payroll of new and old plan members and 21.66% for GSEPS members, plus a 0.12% adjustment for the HB 751 one-time benefit adjustment of 3% to retired state employees. Contributions are expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Employer contributions to the pension plan were $28,636.00 for the current fiscal year. NOTE 6: SUBSEQUENT EVENT \nIn December 2019, a strain of coronavirus (COVID-19) began to spread worldwide, resulting in a severe impact to the United States economy in March 2020. The spread of COVID-19 has had a negative impact on virtually all businesses, individuals, and governmental entities. The extent of this impact is uncertain but is expected to have some negative effects on financial operations, however the impact cannot be reasonably estimated at this time. \n- 5 - \n \n "},{"id":"dlg_ggpd_48967752-2015-02-03","title":"Audit report, Northwest Georgia Regional Educational Service Agency, Rome, Georgia 2014 June 30","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. 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Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_48967752-2015-02-03"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_48967752-2015-02-03"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nROME, GEORGIA \n \nINDEPENDENT ACCOUNTANT'S REPORT \n \nON APPLYING AGREED-UPON \n \nPROCEDURES \n \nFOR FISCAL YEAR ENDED \n \nJUNE 30, 2014 \n \nC \n \nO \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY - TABLE OF CONTENTS - \nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \n \n GREG S. GRIFFIN \nSTATE AUDITOR \n(404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \nFebruary 3, 2015 \n \nMr. Dexter Mills, Executive Director Northwest Georgia Regional Educational Service Agency \nIndependent Accountant's Report on Applying Agreed-Upon Procedures \nLadies and Gentlemen: \nWe have performed the procedures enumerated below, which were agreed to by the Georgia Department of Education, solely to assist you and the Georgia Department of Education in assessing the accuracy of the financial information reported to the Georgia Department of Education for inclusion in the State's Comprehensive Annual Financial Report (CAFR) and Single Audit Report for the year-ended June 30, 2014. Northwest Georgia Regional Educational Service Agency's management is responsible for the financial information reported to the Georgia Department of Education. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the users specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \nThe procedures and the associated findings are as follows: \n1. Review the following balance sheet items reported on the annual financial statement worksheets, as applicable: cash, capital assets, accounts receivable, accounts payable, deferred revenues, lease obligations, and net position. Confirm that these items have adequate supporting documentation and are properly reconciled to the RESA's general ledger. \nWe did not note any exceptions as a result of our procedures. \n2. Obtain the RESA's worksheets for the Statement of Net Position and Statement of Activities, the Governmental Fund Statements, and the Fiduciary Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these worksheets properly supports activity reported in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n3. Obtain the RESA's worksheets for financial statement note information submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation, confirm that note disclosures related to Cash, Investments, Accounts Receivables, Capital Assets, Long Term Debt, and Lease Obligations have been properly reported. \nWe did not note any exceptions as a result of our procedures. \n \n 4. Confirm that State Revenue from the Georgia Department of Education has been properly recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n5. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n6. Review the Schedule of Expenditures of Federal Awards. Confirm that the information is properly presented and supported by the RESA's accounting records. \nWe did not note any exceptions as a result of our procedures. \n7. Review the capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete physical equipment inventory is being conducted in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that issues noted during the physical inventory are being properly addressed by management. \nWe did not note any exceptions as a result of our procedures. \n8. Review bank reconciliations during the year under review to ensure that management is preparing them in accordance with the Georgia Department of Education's Financial Management for Georgia Local Units of Administration (FMGLUA) and that reconciling items are being addressed by management. \nWe did not note any exceptions as a result of our procedures. \n9. Review employee compensation records to ensure the following: \na. All employees reported as the Executive Director and Chief Financial Officer were paid according to approved salary schedules and/or contracts; \nb. The highest paid five (5) employees, in addition to those identified in (a), have approved documentation to support the salary amount paid during the fiscal year; and \nc. All individual salary increases between the prior and current fiscal years that are greater than 10% are supported with approved documentation of the increase. \nWe did not note any exceptions as a result of our procedures. \n10. Select the ten (10) highest individually significant vendor payments expensed during the fiscal year at each RESA and ensure that the expense was properly recorded on the accounting records, the total amounts paid to the vendor were appropriate, and sufficient supporting documentation was available. \nWe did not note any exceptions as a result of our procedures. \nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \n \n This report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully, \n \nGSG:as \n \nGreg S. Griffin State Auditor \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2012-h2013-belec-p-btext","title":"Northwest Georgia Regional Educational Service Agency, Rome, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2013","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. 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Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2012-h2013-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2012-h2013-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":null},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2003-h2004","title":"Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Bartow County, Cartersville, 34.16533, -84.80231","United States, Georgia, Catoosa County, 34.90366, -85.13825","United States, Georgia, Chattooga County, Trion, 34.54397, -85.31051","United States, Georgia, Dade County, 34.85452, -85.50453","United States, Georgia, Gordon County, Calhoun, 34.50259, -84.95105","United States, Georgia, Haralson County, 33.79423, -85.21103","United States, Georgia, Haralson County, Bremen, 33.72122, -85.1455","United States, Georgia, Paulding County, 33.92055, -84.86729","United States, Georgia, Polk County, 34.00178, -85.18815","United States, Georgia, Walker County, 34.73566, -85.30098","United States, Georgia, Walker County, Chickamauga, 34.87119, -85.29079"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2004-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia","Financial statements--Georgia","Northwest Georgia Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2004"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2003-h2004"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2003-h2004"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"STATE OF GEORGIA \nDEPARTMENT OF AUDITS AND ACCOUNTS \nRussell W. Hinton State Auditor \nMANAGEMENT REPORT NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \nYEAR ENDED JUNE 30, 2004 \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- \n \nLETTER OF TRANSMITTAL \nSELECTED FINANCIAL INFORMATION \nEXHIBITS \nA BALANCE SHEET GOVERNMENTAL FUND \nB SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND \nC SCHEDULE OF SALARIES AND TRAVEL \n \nPage \n2 3 \n \n DEPARTMENT OF AUDITS AND ACCOUNTS \n \n254 Washington Street, S.W., Suite 214 \n \nw. RUSSELL \n \nHINTON \n \nSTATE AUDITOR (404) 656-2174 \n \nAtlanta, Georgia 30334-8400 \n \nJanuary 28, 2005 \nHonorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \nLadies and Gentlemen: \nAs part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2004, we have performed certain audit procedures at the Northwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Northwest Georgia Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996. \nThis Management Report contains information pertinent to the financial and compliance activities of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 2004. The particular information provided is enumerated in the Table of Contents. \nThis report is intended solely for the information and use of management of the State of Georgia and members of the Board and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \n~ lb.~ \nRussell W. Hinton State Auditor \n \nRWH:ya \n \n SELECTED FINANCIAL INFORMATION \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET \nGOVERNMENTAL FUND JUNE 30, 2004 \n \nEXHIBIT\"A\" \n \nASSETS \nCash and Cash Equivalents Other Receivables \n \n$ \n \n1.560,286.78 \n \n126,555.10 \n \nTotal Assets \nLIABILITIES AND FUND BALANCE \nLiabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable Deferred Revenue \nTotal Liabilities \nFund Balance: Designated for Self Insurance Program Unreserved, Undesignated \nTotal Fund Balance \n \n$===1=,6=8=6=,8=4=1.=88= \n \n$ \n \n11,924.13 \n \n302,055.18 \n \n16,597.50 \n \n$- - - -33~ 0,57-6.8-1 \n \n$ \n \n51,609.99 \n \n1,304,655.08 \n \n$ _ _ _1\"--,3_56_,_,2_6_5_.0_7 \n \nTotal Liabilities and Fund Balance \n \n$ \n \n1,686,841.88 \n \n============== \n \n-1- \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nSCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND \nYEAR ENDED JUNE 30. 2004 \n \nEXHIBIT\"B\" \n \nREVENUES \nGrants from Department of Education Intergovernmental - Other Sales and Services Interest and Other Investment Income \nTotal Revenues \nEXPENDITURES \nCurrent: Education \nExcess of Revenues over (under) Expenditures \nFUND BALANCE - JULY 1 \n \n$ \n \n6,449,449.25 \n \n39,497.20 \n \n1,079,261.74 \n \n13,093.24 \n \n$ \n \n7,581,301.43 \n \n7,611,072.40 \n \n$ \n \n-29,770.97 \n \n1,386,036.04 \n \nFUND BALANCE - JUNE 30 \n \n$ = = 1='3=56=,2=6=5.=07= \n \n-2 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \n \nllTLE CATEGORY \n \nAGAN,DONDRA ALDRIDGE.AMANDA MORGAN ALDRIDGE.TERESSA JILL ALLEN,AMY ALLEN.CASSANDRA L ALLEN.JOY L ALLEN,ROSE MARY ALTREKY,MUNA H ANGEL.KIMBERLY J ARNOLD,DOROTHY J A TKINS,CAROL AYERS.PATRICIA J BAILIFF, LINDA W BANDY,SHERRY A BARNES.DAWNS BARRINGER, WANDA BISHOP,VIRGINIA L BODDIE.SANDRA C BOOKER.JAMES H JR BOWEN.KERRY W BOWLING.KAREN ENNIS BOYD.VICKI L BRADY,PAMELA DENISE BRANNON, MARIE BRENT, LORRAINE BRIGHT.DEBBIE A BRISTOL,STACY BROCK.JACQUELINE BROOKS.ANNA LAURA BROWN.PAULA W BRUEGGERT,WENDY BRYSON.KAREN BULLARD, VIRGINIA BUNCH,TERESA LYNN BURNES,TOTSIE R BYARS,REBEKAH BYARS.SARAH BYRD.JEANNIE L BYRD.SUZANNE H CARTER,ANNIA MICHELLE CARTER.JAMES MICHAEL CARTER.JANICE CHADWICK-CIGAINERO,RITA CHAPMAN,IVA MADDEN CHILDERS.AMANDA \n \nPsych-Ed Parapro/Teacher Aide Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Director of Child Serve Substitute Teacher Psycho-Ed School Sec/Clerk Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Ed School Sec/Clerk Substitute Teacher Substitute Teacher Staff Dewlopment Specialist Psycho-Educational Teacher Family Seniices Coordinator Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Educational Teacher Psycho-Ed School Psychologist Staff Dewlopment Specialist Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Staff Dewlopment Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Psycho-Educational Teacher \n \nSALARIES \n \n$ \n \n13,546.12$ \n \n54,869.39 \n \n200.00 \n \n523.00 \n \n71,286.18 \n \n460.00 \n \n24,204.96 \n \n100.00 \n \n45.00 \n \n270.00 \n \n33,990.00 \n \n13,151.56 \n \n45.00 \n \n65,465.16 \n \n27,850.06 \n \n28,255.08 \n \n165.00 \n \n20,600.04 \n \n35,637.80 \n \n5,917.09 \n \n54,991.56 \n \n12,396.62 \n \n4,253.84 \n \n2,138.46 \n \n50.00 \n \n60.00 \n \n1,327.50 \n \n315.00 \n \n24,916.70 \n \n40.00 \n \n990.00 \n \n1,687.50 \n \n40.00 \n \n1,957.00 \n \n650.00 \n \n782.25 \n \n231.00 \n \n45.00 \n \n7,000.00 \n \n41.00 \n \n29,900.04 \n \n66,654.24 \n \n720.00 \n \n1,355.78 \n \n4,983.34 \n \nTRAVEL \n387.24 1,767.64 3,298.65 \n462.84 \n757.51 122.92 3,089.97 691.20 325.64 2,617.26 124.32 \n23.52 \n228.70 2,328.48 \n \n-3 - \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nSCHEDULE OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nCHILDERS.BARBARA \n \nPsycho-Educational Teacher \n \n$ \n \nCHILDERS.TAMMY S \n \nFinance/Business Personnel \n \nCLARK.GARY \n \nSubstitute Teacher \n \nCLEMENTS.JENNIFER \n \nPsycho-Ed Spec Ed Specialist \n \nCOBB.GAIL B \n \nFinance/Business Service Mgr \n \nCOLLIER,MARY HELEN RAINE Substitute Teacher \n \nCORDLE,DENISE \n \nSubstitute Teacher \n \nCORDLE.GAIL \n \nSubstitute Teacher \n \nCOX,CHRISlY \n \nPsycho-Educational Teacher \n \nCRAIG,MELISSA K \n \nPsych-Ed Parapro/Teacher Aide \n \nCRAIG.PEGGY \n \nSubstitute Teacher \n \nCRAWFORD,BRENDA S \n \nPsych-Ed Parapro/Teacher Aide \n \nCRAWFORD-COBB.VICTORIA Psycho-Educational Teacher \n \nCULBERSON,BETlY J \n \nStaff De\\elopment Specialist \n \nCZENTNAR,MK \n \nInstructional Supervisor \n \nDAVIS,BETlY M \n \nSubstitute Teacher \n \nDEMPSEY.FRANCES \n \nSubstitute Teacher \n \nDEPLANCKE,AMI D \n \nSubstitute Teacher \n \nDOBBS,MARYLINE \n \nSubstitute Teacher \n \nDRYDEN,ALAN \n \nPsycho-Ed School Psychologist \n \nEWAN.PATSY \n \nSubstitute Teacher \n \nFARMER,MARGARET \n \nSubstitute Teacher \n \nFISCHER,CAROLYN A \n \nSubstitute Teacher \n \nFOSTER,FELICIA \n \nSubstitute Teacher \n \nFOUTS.MARY KATHERINE \n \nFamily Services Coordinator \n \nFULTON,DEBRA S \n \nSubstitute Teacher \n \nGAMBLE,SUSAN \n \nSubstitute Teacher \n \nGANTT, LORA M \n \nPsycho-Educational Teacher \n \nGARRETT.DEANNA MARIE \n \nSubstitute Teacher \n \nGRANT,CASSANDRA S \n \nFamily Services Coordinator \n \nGRAVES.MELISSA K \n \nSubstitute Teacher \n \nGRAY,JOANN \n \nPsych-Ed Parapro/Teacher Aide \n \nGRAY,M \n \nPsycho-Educational Teacher \n \nGREGG,ELAINE P \n \nSubstitute Teacher \n \nHALES,TINA R \n \nPsych-Ed Parapro/Teacher Aide \n \nHANEY.EDNA \n \nPsych-Ed Parapro/Teacher Aide \n \nHANNON,GERALD E \n \nSubstitute Teacher \n \nHARDAGE,MARSHA L \n \nSubstitute Teacher \n \nHARRIS,ANGELA L \n \nPsycho-Educational Teacher \n \nHARRIS,MONICA \n \nSupport Serv Secretary/Clerk \n \nHESTER,AMELIA J \n \nPsycho-Educational Teacher \n \nHICKS.DENNIS R \n \nPsycho-Educational Teacher \n \nHOGAN.JIMMY E \n \nSubstitute Teacher \n \nHOGAN.MG \n \nSubstitute Teacher \n \nHOLDER,LAURA LEA \n \nSubstitute Teacher \n \nHOPPER.PAULA \n \nSupport Serv Secretary/Clerk \n \n27,781.54 24,239.28$ \n67.50 4,564.38 48,410.04 \n50.00 206.25 \n50.00 51,995.04 4,884.90 \n50.00 5,382.63 43,712.64 3,484.24 55,511.64 17,383.12 \n45.00 100.00 120.00 48,944.20 5,580.00 50.00 160.00 BO.DO 180.00 120.00 45.00 51,995.04 11,876.47 \n2,385.00 14,371.06 66,654.24 \n528.00 7,533.62 13,952.50 \n180.00 50.00 46,515.00 28,325.04 52,238.06 54,189.06 50.00 13,256.90 80.00 25,749.96 \n \n8.96 712.82 \n244.16 2,669.98 2,505.72 1,599.20 \n-232.12 44.80 \n3,621.64 68.88 63.18 265.44 \n39.76 125.16 \n \n-4- \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \nHOWARD,ANGELA INGLE,CINDY JACKSON.JEANETTE L JACKSON.NORA MARY JOHNSON,MARCIA T JOHNSTON.CHARLSIE M JONES.VICKIE SELENA KEYES.CLARISSE R KING,ELAINE KINMAN.SANDRA ELAINE KRINCEK,CAROL J LACKEY,MAE E LAITINEN.JUDY B LANGFORD.EDNA S LARKIN-HUFF ,ANN LAY,TERESA C LEE.CAROLYN ANN LEE,MARYW LEE.NANCY LINDBERG,SUZANNE B LINTICUM ,JASON LlffiE,NATALIE LITTLEFIELD,MELISSA S LOVE.ELIZABETH ELAINE LOWERY.SHERYL LYNN LUDY.DARLENE LUDY,ROSALIND W MADDEN.BARBARA J MALATIA,MICHELLE MAY.SHARON MCCARTHY ,MALITTA MCELWEE,G MCGEE,TIFFANY MCGINLEY.AMY LYNNE MCLENDON.DEBORAH MEADOWS.LINDA MILLER.AMBER R MINK.SARAH MITCHELL.SHEILA MIXON,R RENEE MOON.KATHLEEN MOORE.BARBARA J MORGAN.HEATHER MARIE NESLIN,BARBARA M OWENS,JAMES JASON OWENS.MARTA S \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nSubstitute Teacher \n \n$ \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nPsycho-Ed Spec Ed Specialist \n \nPsych-Ed Parapro/Teacher Aide \n \nSupport Serv Secretary/Clerk \n \nPsych-Ed Parapro/Teacher Aide \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nPsych-Ed Parapro/Teacher Aide \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nPsych-Ed Parapro/Teacher Aide \n \nStaff Dewlopment Specialist \n \nSubstitute Teacher \n \nStaff Dewlopment Specialist \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nPsycho-Ed Spec Ed Specialist \n \nPsych-Ed Parapro/Teacher Aide \n \nPsycho-Ed Spec Ed Specialist \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nSubstitute Teacher \n \nPsych-Ed Parapro/Teacher Aide \n \nSubstitute Teacher \n \nPsycho-Educational Teacher \n \nSubstitute Teacher \n \nStaff Dewlopment Specialist \n \nStaff Dewlopment Specialist \n \nSubstitute Teacher \n \nPsycho-Educational Teacher \n \nSubstitute Teacher \n \nPsych-Ed Parapro/Teacher Aide \n \nStaff Dewlopment Specialist \n \nPsych-Ed Parapro/Teacher Aide \n \nPsych-Ed Parapro/Teacher Aide \n \nPsycho-Educational Teacher \n \nStaff Dewlopment Specialist \n \nPsycho-Educational Teacher \n \nPsycho-Ed Spec Ed Specialist \n \n41.00 550.00 150.00 63,125.57 $ 9,519.20 32,739.96 8,663.31 155.00 100.00 1,620.00 105.00 425.00 22,698.00 \n95.00 \n4,428.27 \n600.00 12,726.44 63,093.96 3,896.27 42,828.84 29,900.04 \n790.00 4,964.59 1,753.84 4,311.03 \n80.00 40.00 7,257.00 50.00 30,876.63 120.00 41,724.33 41.00 87,999.96 77,183.37 40.00 34,079.02 160.94 14,655.90 51,383.16 15,703.64 21,988.92 37,097.74 70,295.16 38,512.93 60,672.06 \n \n1,597.29 101.36 \n1,400.00 150.08 971.88 \n4,252.11 2,550.24 \n53.76 \n831.16 1,853.91 14,886.89 \n1,652.32 25.48 \n3,874.58 1,858.48 \n \n-5- \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nPADGETT,SHARON ELEISE \n \nSubstitute Teacher \n \n$ \n \nPAINTER.LISA \n \nPsych-Ed Parapro/Teacher Aide \n \nPATTERSON.SHERRY K \n \nSubstitute Teacher \n \nPOWELL,R SELENA \n \nFinance/Business Personnel \n \nPUTNAM,CHARMAN \n \nSubstitute Teacher \n \nREED.TERESA L \n \nSubstitute Teacher \n \nREESE.LYNNE H \n \nYouth Apprenticeship Director \n \nROBERTS,MARILYN \n \nPsych-Ed Parapro/Teacher Aide \n \nROBERTS.RONALD L \n \nSubstitute Teacher \n \nROGERS-PICKETT.SAUNDRA Support Serv Secretary/Clerk \n \nRUDESEAL,CARMEN \n \nSubstitute Teacher \n \nRYAN,MARLENE E \n \nSubstitute Teacher \n \nSALMON.CE \n \nGeneral Admin Secretary/Clerk \n \nSCOTT.RAMONA R \n \nPsych-Ed Parapro/Teacher Aide \n \nSCRUGGS,TRACIE L \n \nSubstitute Teacher \n \nSEGARS,LINDA \n \nStaff Development Specialist \n \nSHANKLIN,TONYA N \n \nPsycho-Educational Teacher \n \nSHERFIELD.SANDRA E \n \nPsycho-Ed Spec Ed Specialist \n \nSHIRLEY.VICTORIA \n \nPsycho-Educational Teacher \n \nSIMPSON,PAIGE ELIZABETH Psych-Ed Parapro/Teacher Aide \n \nSIMPSON,RECCIE \n \nSubstitute Teacher \n \nSKINNER,MARTHA S \n \nSubstitute Teacher \n \nSMITH.AMANDA \n \nSubstitute Teacher \n \nSMITH,CHERYL E \n \nPsych-Ed Parapro/Teacher Aide \n \nSMITH.MELISSA DALE \n \nSupport Serv Secretary/Clerk \n \nSMITH.PAULA L \n \nSubstitute Teacher \n \nSMITH,SANDRA S \n \nFamily Services Coordinator \n \nSMITH,SHEILAH \n \nSubstitute Teacher \n \nSPARKS,CATHERINE BRAND Psych-Ed Parapro/Teacher Aide \n \nSTANFIELD, KIMBERLY \n \nPsych-Ed Parapro/Teacher Aide \n \nSTANSELL.BRENDA \n \nInstructional Supervisor \n \nSTEPHENS,DEBBIE \n \nSubstitute Teacher \n \nSTILL.AMY \n \nPsycho-Ed Spec Ed Specialist \n \nSTURWOLD.ELLEN \n \nSubstitute Teacher \n \nSULLIVAN,JOAN \n \nPsycho-Educational Teacher \n \nTEAGUE.GRACE \n \nSubstitute Teacher \n \nTHORESON.JOANNA \n \nSubstitute Teacher \n \nTUCKER.MONA G \n \nRESA Director \n \nTUCKER.REBECCA S \n \nPsych-Ed Parapro/Teacher Aide \n \nVARNES.ELNORA \n \nSubstitute Teacher \n \nVAUGHN.CW \n \nSubstitute Teacher \n \nVAUGHN.KENNETH G \n \nSubstitute Teacher \n \nVESSELS,HALLIE DARLENE Substitute Teacher \n \nVICK.ANGELA \n \nPsych-Ed Parapro/Teacher Aide \n \nWARREN.ASHLEY \n \nSubstitute Teacher \n \nWARREN,PAMELA ANN \n \nPsycho-Ed School Sec/Clerk \n \n120.00 11,685.00$ 14,802.16 39,388.34 \n400.00 40.00 52,684.56 1,957.00 80.00 23,000.04 41.00 100.00 36,092.04 4,774.30 450.00 55,041.96 28,034.20 74,239.56 4,983.34 13,952.50 3,350.00 80.00 40.00 15,246.26 25,749.96 100.00 38,210.97 1,192.50 20,807.21 1,753.84 59,090.76 45.00 53,204.16 7,245.00 \n67.50 22.50 96,999.96 20,422.18 442.00 12,396.62 14,509.92 350.00 12,035.60 1,519.00 32,934.17 \n \n245.56 11.48 \n221.76 \n2,557.10 \n48.44 \n42.00 \n613.56 98.28 \n1,985.24 58.80 \n67.20 261.80 268.80 \n4,935.63 3,212.44 \n44.80 \n8,821.40 1,655.08 \n145.60 \n664.64 \n \n-6- \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004 \n \nEXHIBIT\"C\" \n \nNAME \n \nTlTLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nWEBB.MICHELE \n \nSubstitute Teacher \n \n$ \n \nWHALEY.MELODY \n \nSubstitute Teacher \n \nWHATLEY ,JENNIFER \n \nFamily SeNces Coordinator \n \nWHITE-MCCOMBS.RAE \n \nPsych-Ed Parapro/Teacher Aide \n \nWHITTLE.SHELTON \n \nSubstitute Teacher \n \nWILLIAMS,BRENDA A \n \nPsych-Ed Parapro/Teacher Aide \n \nWOODRING,KATlE R \n \nSubstitute Teacher \n \nWOODS,HEIDI LYNN \n \nPsych-Ed Parapro/Teacher Aide \n \nWYATT, E CARLIN \n \nPsycho-Ed Spec Ed Specialist \n \nYARBOROUGH.DIANA WOOD Substitute Teacher \n \nYOUNG.MINDI \n \nPsych-Ed Parapro/Teacher Aide \n \n240.00 600.00 16,907.88 $ 13,952.50 \n55.00 17,616.34 \n6,495.24 3,448.44 61,096.61 \n50.00 8,262.92 \n \n1,865.08 2,030.00 1,318.46 \n83.44 \n \n$ 3,154,883.74$ \n \n95,279.60 \n \nAccruals June 30, 2003 June 30, 2004 \n \n-238,281.35 237,580.43 \n \n$ 3,154,182.82 $ \n \n95,279.60 \n \n-7- \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2002-h2003-belec-p-btext","title":"Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2003","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. 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Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2002-h2003-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2002-h2003-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":null},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2001-h2002","title":"Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Bartow County, Cartersville, 34.16533, -84.80231","United States, Georgia, Catoosa County, 34.90366, -85.13825","United States, Georgia, Chattooga County, Trion, 34.54397, -85.31051","United States, Georgia, Dade County, 34.85452, -85.50453","United States, Georgia, Gordon County, Calhoun, 34.50259, -84.95105","United States, Georgia, Haralson County, 33.79423, -85.21103","United States, Georgia, Haralson County, Bremen, 33.72122, -85.1455","United States, Georgia, Paulding County, 33.92055, -84.86729","United States, Georgia, Polk County, 34.00178, -85.18815","United States, Georgia, Walker County, 34.73566, -85.30098","United States, Georgia, Walker County, Chickamauga, 34.87119, -85.29079"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2002-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia","Financial statements--Georgia","Northwest Georgia Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2002"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2001-h2002"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2001-h2002"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"'I' \n.,.,, \n' 1-'' \nr \n,. ,.,: \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT -TABLE OF CONTENTS- \n \nLETTER OF TRANSMITTAL \nSECTION I \nSELECTED FINANCIAL INFORMATION \nEXHIBITS \nA COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES-BUDGET AND ACTUAL \nB SCHEDULE OF SALARIES AND TRAVEL \n \nPage \n1 2 \n \nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n DEPARTMENT OF AUDITS AND ACCOUNTS \n \n254 Washington Street.SW. Suite 214 \n \nRLSS[I L V,'. H1N ION \nSTAIT AllOITOR \n(41)4J 6:.:114 \n \nAtlanta, Georgia 30334-8400 \n \nFebruary 14, 2003 \n \nHonorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \n \nLadies and Gentlemen \n \nAs part of our audit of the basic finanCJal statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have perfonned certain audit procedures at the Northwest Georgia Regional Educational Service Agency Accordingly, the financial statements and compliance act1v1t1es of the Northwest Georgia Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentabon of the financial statements contained in the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996 \n \nThis Management Report contains infonnabon perbnent to the financial and compliance act1v1t1es of the Northwest Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular mfonnabon provided 1s enumerated m the Table of Contents \n \nThis report 1s intended solely for the infonnat1on and use of management of the State of Georgia \n \nand members of the Board and 1s not intended to be and should not be used by anyone other \n \nthan these spee1fied parties \n \n---Respectfully submitted, ... \n \nRWHmvr \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY EXHIBIT \"A\" COMBINED SCHEDULE OF REVENUES EXPENDITURES AND CHANGES IN FUND BALANCES \nBUDGET AND ACTUAL YEAR ENDED JUNE 30. 2002 \n \nREVENUES \nState Funds Federal Funds Other Funds \nTotal Revenues \nEXPENDITUBES \nCurrent Instruction Support Serv,ces Pupil Services Improvement of Instructional Serv,ces Educational Media Serv,ces General Adm1mstrabon School Adm1mstrat1on Business Adm1mstrat1on Maintenance and Operabon of Plant Other Support Services \nTotal Expendrtures \nExcess of Revenues over (under) Expenditures \nFU['lD BALANCE JULY 1 2001 \nAdJustments \nFUND BALANCE JUNE 30 2002 \nSUMMABY OE FUNQ BAb8NCE \nUnreserved Designated for Self-Insurance Program Undes1gnated \n \nBUDGET \n \nACTUAL \n \n$ 4,760,580 00 $ 6,396,689 63 \n \n682,951 00 \n \n976,288 78 \n \n497 975 00 \n \n996 970 03 \n \n$ 594150600$ 8 369 948 44 \n \n$ 2,853,809 00 $ 2 975 684 07 \n \n351,736 00 1,811,123 00 \n2,100 00 204,989 00 131,907 00 147,316 00 244,823 00 193 703 00 \n \n368,301 90 3,706,115 e1 \n4,923 02 461,05215 157,037 33 145 924 69 325,251 62 198 764 16 \n \n$ 594150600S 8,343 114 75 \n \n$ \n \n000 $ \n \n26,83369 \n \n847,96081 \n \n975,672 83 \n \n-78 69 \n \ns \n \n847 8B2 12 $ 1,002 506 52 \n \n$ \n \n34 225 23 \n \n968,281 29 \n \n$ 1,002,506 52 \n \n- 1- \n \n NQRTHWl;ST GEORGIA RE~IONAL ED!,!CATIONAL SE[lVICE AGENCY ~CHED!.!LE OF SALARIES AND TRAVEi,, YEAR ENDED JUNE 30. 2002 \n \nEXHIBIT \"B\" \n \nNAME \nABERNATHY, PAM AGAN, DONORA ALDEN.KATHLEEN ALEXANDER.RHONDA ALLEN ROSE MARY ALLGOOD, MARTHA J ALLMOND, JENNIFER L ALRED, TAMIKA ALTON CINDI L ATKINS, CAROL AYERS, PATRICIA J BAGBY.AMYL BARNES, DAWN S BARNES, SHEILA BARNES-BODISON, LENISERA BARNETTE, MICHELLE FALLS BARRINGER, WANDA BARTON-BENHAM HEATHER L BEARDEN, ISABEL BEAVER, LYNN BENEFIELD, TONI L BENSON, TOM G BISHOP, GAYLE BISHOP, IRENE B BISHOP, NORMA BISHOP, WILENE BODDIE, SANDRA C BOOKER, ANDREA M BOOKER, JAMES H JR BCANEN, KERRY W BOYD, JEANNA BOYD, VICKI L BRADLEY, SHERYL LYNN BRAND, CATHERINE LORRAINE BRANNON, BRENDA BRANNON, MARIE BRAUN, TERESA M BRENT, LORRAINE BROWN, PAULA J BROWN, PAULA W BROYLES, CINDY A BUNCH,TERESALYNN BURNES, TOTSIE R BUTLER, BETTE BUTLER, GREGORY N CAMP, GWENDOLYN J CANNON, JUDY DEKONDA CARROLL CINDY CARROLL JOHN M CARTER, JAMES MICHAEL CARTER, JANICE CHAPMAN, NA MADDEN CHARLES, KATHARINE L CHILDERS AMANDA CHIUDERS, BARBARA \n \nTITLE CATEGORY \nSubstrtute Teacher Psych-Ed Parapro/Teacher AJde IS Personne~nstruct,on Serv Substrtute Teacher Psycho-Ed School Seo'Cler1\u003c Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Psycho-Ed School Seo'Cler1\u003c Substrtute Teacher Psych-Ed Parapro/Teacher AJde Substrtute Teacher IS Person~nstrudKJn Serv IS Personnel-lnstruct,on Serv Ps)'Cho-EducatJonal Teacher Family Services Coordinator Psycho-Educat10nal Teacher Staff Development SpeaallSI Substrtute Teacher Substrtute Teacher Substitute Teacher Substrtute Teacher Substrtute Teacher Sl.bs1Jtute Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Subslrtute Teacher Psycho-EducalJonalTeacher Ps)'Cho-Ed School Psycholog15t Substrtute Teacher Substrtute Teacher Ps)'Cho-Ed Spec Ed Speoahst Psych-Ed Parapro/Teacher Aide Substrtute Teacher Substrtute Teacher Psycho-Educat10nal Teacher Substrtute Teacher Scbstrtute Teacher Substrtute Teacher Substrtute Teacher Soostrtute Teacher Substrtute Teacher Staff DeYeloprnent Speaahst Psycho-Educanonal Teacher Psych-Ed Parapro/Teacher Aide Substrtute Teacher SubstiMe Teacher Substrtute Teach er Psycho-Educatlonal Teacher Psycho-Ed Spec Ed Spec,al1st Substrtute Teacher Substrtute Teacher Psydlo-EducatJonal Teacher Psycho-EducallonalTeacher \n \nSALARIES \n \n$ \n \n46000 \n \n10,979 54 $ \n \n0 01 \n \n8000 \n \n21,000 00 \n \n19 853 16 \n \n76000 \n \n41 00 \n \n2,10862 \n \n30,500 00 \n \n10988 36 \n \n2,317 01 \n \n6 338 61 \n \n37,583 32 \n \n1500000 \n \n5,188 50 \n \n24,940 94 \n \n5,188 50 \n \n38,958 32 \n \n96900 \n \n4000 \n \n4,58820 \n \n8200 \n \n8000 \n \n20000 \n \n4000 \n \n3,597 33 \n \n68750 \n \n20,698 19 \n \n68,637 51 \n \n22000 \n \n8,667 50 \n \n48,641 50 \n \n17,452 84 \n \n189 00 \n \n7 476 20 \n \n33,200 04 \n \n9000 \n \n120 00 \n \n4000 \n \n4000 \n \n8,331 00 \n \n315 00 \n \n45 018 29 \n \n6,298 50 \n \n15,802 80 \n \n1,10200 \n \n180 00 \n \n53000 \n \n18 026 07 \n \n64,255 29 \n \n2,124 39 \n \n1,655 78 \n \n27,522 14 \n \n24,72012 \n \nTRAVEL 21616 600 712 88 64 96 \n394 56 4480 \n152 52 7840 \n612 92 26700 1,596 81 \n85980 116 20 1,21912 114 24 2520 \n2,166 75 2772 \n288 58 2,544 27 \n9395 \n \n-2- \n \n NORTHWET GEOR!:,IA Rf;GIQ~AL 1:;DUCATIONAL l;;RVICE AGENCY QHEDUL,E OF SALARIES AND TRAVf;L YEAR ENDED JUNE 30, 2002 \n \nEXHIBIT\"B\" \n \nNAME \nCHILDERS, CANDICE CHILDERS, TAMMY S CLARK, ALVA ANNETTE CLARK GARY CLEMENTS, JENNIFER COBB, GAIL B \nCONNER, AMANDA S \nCOOPER, BARRY COOPER, MISSY COSTELLO, KARA K COX, CHRISTY CRAIG JASON LAMAR CRAIG, MELISSA K CRAIG, PEGGY CRAVEN, DEBBIE CRAWFORD, JEFFREY A CRAWFORD-COBB, VICTORIA CULBERT, CANDITA CZENTNAR, MARY K DABBS, JENNIFER DAVIS, ALOUA DAVIS, BETTY M DENSON, LAKEICIA DEVOR, LORI A DOBSON JOHNNIE M DOUGHTIE, TAMMY DIANE DULANEY, QUENTIN EASTERWOOD, LATISHA EDGEMAN, VAMELA A ENTREKIN, SANDRA ERWIN BRENDA EVANS, LELIA 0 FARMER, LINDA G \nFIELDS LEIGH ANN \nFORRISTER JESSICA MAXINE FOSS, KAREN D FOUTS, MARY KATHERINE FOX, DANIEL MATTHEW FREELAND, DJUANA FULLER, FRANCES A GANTT, LORA M GARDNER, CAROL S GARRETT, DEANNA MARIE GARRETT KAREN M GIPSON HOLLY W GLORE, MISTY GOLDEN, REGINA GRANT, CASSANDRAS GRANT, ELIZABETH FAITH GRAY, JOANN GRAY, MICHAEL GRIBBLE CHASITY HALE, KATIE J HAMMOND, MYRIL J HANEY, EDNA HANEY, KATHIE L HANKINS, TRESEA \n \nTITLE CATEGORY \nSubstitute Teacher Fmance/Busmess Personnel Substl\\ute T eache, Substitute Teacher Psycho-Ed Spec Ed SpeClaltst Fmance/Buslness Service Mgr Subsbtute Teacher Substrtute Teacher SubsUtute Teacher Staff Development Speaahst Psycho-Educ:atlonal Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Staff Development Spec1allst Psycho--Educallonal Teac;her Psycho-Educatk\u003enel Teacher Sub!.tltute Teacher Instructional SupeMsor Substitute Teacher Substrtute Teacher SubsUtute Teacher Psycho--Educallonal Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Substitute Teacher Substrtute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Staff Development Spec,altst Substitute Teacher Psycho--Educallonal Teach er Psycho--Educ:a.trona/ Teacher Substltu1o Teacher Subsbtute Teedler Family Services Coordinator Subsbtu1e Teacher Subsbtute Teacher Substrtute Teacher Psycho--Educat10nal Teacher Staff Development Spec,elrsl Substitute Teacher Support Sel'II Socreta,y/Clerk Substrtute Teacher Substitute Teacher Psych-Ed Pare.pro/Teacher Aide Fam1ty Serv,ces Coordinator Substitute Teacher Psych-Ed Parapro/Toacher Aide Psycho-Educat1onal Teacher Subsutute Teacher Substitute Teacher Substrtute Teacher Psych-Ed Parapro/Teacher Aide Psych-Ed Paraprotreacher Aide Substitute Teacher \n \nSALARIES \n \n$ \n \n4500 \n \n22 382 83 S \n \n10,350 54 \n \n9000 \n \n51,653 25 \n \n40,350 00 \n \n1 549 92 \n \n4500 \n \n45 00 \n \n12,000 00 \n \n50 182 64 \n \n225 00 \n \nB 414 20 \n \n375 00 \n \n44 633 42 \n \n7 023 66 \n \n39,392 34 \n \n5 405 16 \n \n53,758 92 \n \n110 00 \n \n650 00 \n \n13,50118 \n \n38,11514 \n \n27,560 66 \n \n75 00 \n \n4500 \n \n1,400 00 \n \n169 76 \n \n1 647 34 \n \n760 00 \n \n000 \n \n45 00 \n \n7,422 50 \n \n4,578 60 \n \n6000 \n \n567 00 \n \n855 00 \n \n5000 \n \n120 00 \n \n45 00 \n \n49,228 14 \n \n65 425 BD \n \n7,802 88 \n \n15,10664 \n \n55 00 \n \n6,196 22 \n1,291 so \n \n14,740 31 \n \n287 00 \n \n12 646 34 \n \n6411788 \n \n495 00 \n \n135 00 \n \n600 00 \n \n11,309 BO \n \n2 OBS 46 \n \nB 653 57 \n \nTRAVEL 52 22 46 87 \n2,478 96 588 95 \n109 76 6 550 42 \n36 12 2,755 04 2,683 BO \n326 94 \n536 24 398 20 \n155 18 1,662 53 \n92 96 19 77 1 707 72 33 04 3,603 20 \n33 60 52 OB \n \n-3- \n \n NORTHWEST GEORGIA BE~IONAL EDUQe,TIONAL SE!3VICE AGENCY SCHEDULE QF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002 \n \nEXHIBIT \"B\" \n \nNAME \nHARNED, NANCY CAROL HARRELL LAURA HARRIS ANGELA L HARRIS, MONICA HAWKINS, BETTY JUANITA HAYS, WILLIAM K HEAD, RANDY LAMAR HESTER, AMELIA J HICKS, DENNIS R HICKS-MOSTELLAR, BETTY \nHOGAN, MYRA GAIL \nHOLT, STEVE J HOOD, ROBIN HOOPER, WANDA R HOPPER PAULA HOWARD, PAMELA HUNTLEY,HELENJANE HURLOCK, DAVID HUTCHINS, KIRSTON T JACKS, JERRY JAMES, MICHELE JENKINS, LANA JENSEN, SHONDA JOHNSON, CATHY T JOHNSON, REBECCA \nJOHNSTON CHARLSIE M \nJONES, DELORES JONES, JAMELLE JONES, MARY JANE KEEF, CAROLYN KELLER, CHRISTIE L KENDRICK, PAULA KING, CAROL D KINGSBURY, RONALD L KINMAN, SANDRA ELAINE KIRKLAND, LORRAINE H KUEBER, KRISTINA LACKEY, MAE E LALLA, MARIE LANDHAM, LILA LANGFORD, EDNA S LANIER, A LARKE LASKEY-ARAFA, REGINA LAY TERESAC LEE, CAROLYN ANN LEE,MARYW LEE, NANCY LIEBE, NANCY ELLA LINDSEY, BRANDY LINDSEY JONATHAN LINTICUM, JASON LITTLEFIELD, MELISSA S LOCKRIDGE, LISA B LONG, KIMBI LOVE, ELIZABETH ELAINE LOYD PAULA LUMPKIN, DIANE \n \nTITLE CATEGORY \nSubstitute Teacher Staff Development Spec1ahst Psycho-Educatronal Teacher Support Serv Secretary/Clerk Subsblute Teacher Substrtute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educatronal Teacher Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide SubsUtute Teacher Substitute Teacher Support Serv Secretary/Clerk Director of Child Serve RESA Drrec:tor Psycho-Educat1onal Teacher Substrtute Teacher Substitute Teacher Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Subsbtute Teacher Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher Substitute Teacher Substrtu1e Toacller Substitute Teacher Substrtute Teacher Substitute Teacher Substitute Teacher Substitute TeaCl'ler Substitute TeaCl'ler Psych-Ed Parapro/Toacller Aide Staff Development Speciahst Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-EducaUonal Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Staff Development Speciabst Substitute Teacher Substitute Teacher Psych-Ed Parapro/Teacher AJde Substrtute Teacher Substitute Teacher Psycho-Ed Spec Ed Spoc,ailst Subatrtute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher \n \nSALARIES \n \n$ \n \n2,12966 \n \n39,266 24 $ \n \n43 614 46 \n \n8,011 41 \n \n36000 \n \n1 967 36 \n \n1 456 04 \n \n44,923 BO \n \n49,113 92 \n \nBO 00 \n \n1134115 \n \n3,868 55 \n \n1,682 84 \n \n246 00 \n \n18,684 33 \n \n75 026 76 \n \n112,500 00 \n \n4 426 06 \n \n50 00 \n \n5,900 28 \n \n607 50 \n \n9 044 25 \n \n2,466 45 \n \n16,541 83 \n \n1,350 00 \n \n30,860 04 \n \n58500 \n \n41 00 \n \n4000 \n \n80 00 \n \n205 00 \n \n4000 \n \n40 00 \n \n315 00 \n \n2 613 50 \n \n9,659 39 \n \n4441665 \n \n1,925 00 \n \n4 646 16 \n \n60 00 \n \n45000 \n \n6,009 16 \n \n6,833 00 \n \n360 00 \n \n2,734 12 \n \n57,557 47 \n \n318 75 \n \n45 00 \n \n180 00 \n \n90 00 \n \n25,091 38 \n \n57,55810 \n \n4000 \n \n90 00 \n \n2,911 00 \n \n50 00 \n \n956 25 \n \nTRAVEL 1 206 77 58 BO \n217 84 105 00 466 20 2,201 43 5 690 07 \n105 84 \n83608 1,973 56 \n400 96 3,361 63 \n463 26 3,296 87 \n \n-4 - \n \n !::!ORTHWE!;;T GEORQ/t, BEG/Qt,!AL EDUCAIIONAL ~ERV/CE A~ENQY \nSCHED!,!LE OF !;;t,LABIES AND TRAVEL \nYEAR ENDED JU!::!E 30 2002 \n \nEXHIBIT \"B\" \n \nNAME \nLUMPKIN, ELLEN M MADDEN BARBARA J MARTINEZ, PAULA MAY, SHARON MCELVEEN, DEBRA L MCELWEE, GREG MCGLASKER, ANTOINETTE MCLENDON, DEBORAH MEDLOCK, DAVID 0 MILLER, AMBER R MILLER TRACYLEE R MIXON, PAMELA W MIXON, R RENEE MONTGOMERY, DOROTHY A MOON, KATHLEEN MOORE, BARBARA J MOORE MICHAEL R MOORE, WESLEY D MORELAND, LOLETHIA V MORGAN, AMANDA S MORGAN, BARBARA ANN MORGAN, HEATHER MARIE MOUNT, ROBERT B MULL, ANN F NELSON, CYNTHIA L NESLIN, BARBARA M PACKER GAIL B PADGETT, SHARON PATTERSON, SHERRY K PAYNE, PHYLLIS S PAYNE, SYLVINE SANDY PEERS.BETH PHILLIPS, STACEY L POLLARD, SONARA PONDER, SIDNEY POTTS, FRIEDA MARIE POWELL, R SELENA PRICE, MISTY R PUTNAM, CHARMAN RAINES DAMON A RAMEY, ROBI REDDEN, JULIA E REESE, LYNNE H REMILLARD, SUSAN C RIDGE, KIRSTEN J ROBERTS, MARILYN ROBINSON, SONYA C ROGERS, DEBORAH J ROGERS, NANCY D ROSS, BRIAN RUTLEDGE, TRACY SALMON, CAROLEE SALTER, JAMES L SAMPSON, GERALD SHERFIELD SANDRA E SHIRLEY VICTORIA SHOEMAKER,VERONDA \n \nTITLE CATEGORY \nFamily Services Coordinator Psycho-Educat1onal Teacher IS Personnel-Instruction Serv Psych-Ed Parapro/Teacher Aide Support Sorv Secretary/Clerl\u003c Psycho,,Educat1onal Teacher Staff Development Speciahst Staff Development Spec1allst Subsbtute Teacher Psycho-Educational Teacher Substitute Teacher IS Personnel-tnstruct1on Serv Support Sorv Secretary/Clerl\u003c Substrtute Teacher Psych-Ed ParaprofTeacher Aide Psych-Ed Paraprorreacher Aide Subsbtute Teacher Subsbtute Teacher Psycho-Educabonal Teacher Psycho-Ed Spec Ed Specialist Psych-Ed ParaprofToacher Aide Psycho-Educabonal Teacher Psych-Ed ParaprofTeacher Aide Substrtute Teacher Subsbtute Teacher Staff Development Specialist Substitute Teacher Substrtute Teacher Subsbtute Teacher Staff Development SpeC1allst Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Psycho-Educat\\onal Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Finance/Business Personnel Substitute Teacher Subsbtute Teacher Psycho-Educational Teacher Substrtute Teacher Psycho-Educational Teacher Youth Apprenticeship Director Staff Development SpeC1Bl1St Substrtute Teacher Psych-Ed Paraproffeacher Aide Substitute Teacher Staff Development Specialast Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher General Admm Secretary/Clerk Psycho-Educa.bonal Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist Psycho-Educatronal Teacher Subsbtute Teacher \n \nSALARIES \n \ns \n \n6,581 50 $ \n \n41,152 80 \n \n31 281 27 \n \n27 701 60 \n \n15,51310 \n \n28,845 02 \n \n15 000 00 \n \n43,495 92 \n \n8,130 00 \n \n28 836 96 \n \n45 00 \n \n36,761 46 \n \n35,309 38 \n \n24000 \n \n11,76064 \n \n18,887 86 \n \n495 00 \n \n45 00 \n \n5,228 34 \n \n47,501 74 \n \n2,697 00 \n \n28,836 96 \n \n2 207 88 \n \n205 00 \n \n275 00 \n \n66,548 76 \n \n877 50 \n \n40 00 \n \n12 155 49 \n \n38 420 28 \n \n150 00 \n \n4000 \n \n2811460 \n \n164 00 \n \n12000 \n \n150 00 \n \n36,801 16 \n \n4000 \n \n67 50 \n \n4,646 16 \n \n150 00 \n \n28,709 39 \n \n47 688 96 \n \n4117211 \n \n80 00 \n \n10,361 32 \n \n117 50 \n \n66107 88 \n \n22 50 \n \n5,447 16 \n \n32,266 97 \n \n34 263 75 \n \n8,066 84 \n \n4000 \n \n72,146 76 \n \n24,960 51 \n \n40 00 \n \nTRAVEL 542 36 \n19 60 61 60 \n5,192 34 \n1 268 30 1,065 50 \n351 86 36 40 \n3,301 25 192 15 \n2,201 12 \n16 80 1,695 80 \n198 24 \n189 56 \n387 11 3 736 76 \n739 08 102 48 3,092 22 \n134 96 1,718 78 \n178 64 \n \n\"5\" \n \n NORTHWEST GEORQIA REGIONAL EDUCATIONAL SERVICE AGENCY SCH!;D!,!L!; QF ~ALARIE~ AND TRAVEL \nYEAR ENDED JUNE 30, 2002 \n \nEXHIBIT\"B\" \n \nNAME \nSIMPSON, PAIGE ELIZABETH SIMPSON, REGGIE SINGLETON, COMMALETA SLOWIK RICHARD E SMITH, CHERYL E SMITH, MELISSA DALE SMITH, SANDRA S STAMEY, MELEA GA'ILE STANSELL, ANNE STANSELL, BRENDA STIEFEL, NANCY A STILL, AMY STOVER, KRISTIN STRIGGLES, YOHONCE A SUWVAN, JOAN SWANN, AMANDA HOPE TAYLOR. DONNA TIBBETTS, SUZANNE GAIL TRIPP BRANDON .EROME TUCKER REBECCA S VAUGHN, CINDI W VAUGHN, KENNETH G VENABLE, ALICE DIANE VESSELS, HAWE DARLENE VINES, SANDRA WADE, CHARLOTTE WALKER, DARICE D WARREN, ASHLEY WARREN, PAMELA ANN WESTh10RELAND ANNA FAY WHITE MARCIA WHITE, RAEL WHITTLE, SHELTON WILKINSON, DAPHNE Y WILLIAMS, BRENDA A WILLIAMS, CANDACE MARICE WILLIAMS, ELIZABETH B WILLIAMS, KERRI L WILLS, TAMMY WILSON, APRIL M WOFFORD, MICHAEL WOODRING, KATIE R WOODS HEIDI LYNN WORTHINGTON, DENNIS L WYATT ELLEN C ZIEGLER, GWENDOLYN BUSH \nAccruals June 30, 2001 June 30, 2002 \n \nTITLE CATEGORY \nPsych-Ed Parapro/Teacher Aide Subsbtute Teacher IS Personnel-Instruct.Jon Serv Subsbtute Teacher Psych-Ed Parapro/Teacher Aide Suppcrt Serv Secretary/Cieri\u003c Fem,ty Services Coorchnator Substitute Teacher Substd.ute Teacher Instructional SupeMSOr Psycho-Educatronal Teacher Psycho-Ed Spec Ed Specialist Substrtute Teacher Suppcrt Serv Seaetary/Cler1\u003c Psycho-Educat1onal Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Staff Development Specials! Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Substd:ute Teacher Substitute Teacher Substitute Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Subsbtute Teacher Psycho-Ed School Sec/Cieri\u003c Substrtute Teacher Substitute Teacher Psych-Ed Parapro/Teacher Aide Substitute Teacher Suppcrt Serv Seaetary/Cler1\u003c Psych-Ed Parapro/Teacher Aide Substitute Teacher Staff Development Speaahst Substitute Teacher Substrtute Teacher Subsbtute Teacher Subsbtute Teacher Famrly Services Coordinator Psych-Ed Parapro/Teacher Aide Subsbtute Teacher Psycho-Ed Spec Ed Speclaust Staff Development Specialist \n \nSALARIES \n \ns \n \n4,520 82 \n \n100 00 \n \n29,999 97 \n \n240 00 \n \n11,642 20 \n \n7,500 00 \n \n32,507 72 S \n \n110 00 \n \n9000 \n \n55,77456 \n \n5 848 84 \n \n3361530 \n \n211 88 \n \n11,939 37 \n \n6,004 42 \n \n80 00 \n \n1,682 84 \n \n71,849 42 \n \n8,414 20 \n \n16,537 34 \n \n10,102 48 \n \n13,370 00 \n \n40 00 \n \n1,12500 \n \n1,456 04 \n \n270 00 \n \n90 00 \n \n546 00 \n \n24,734 87 \n \n4000 \n \n1 894 16 \n \n6,10028 \n \n220 00 \n \n17,333 36 \n \n15,069 02 \n \n41 00 \n \n44,416 65 \n \n55 00 \n \n4000 \n \n1,835 66 \n \n100 00 \n \n14,12910 \n \n7,711 94 \n \n64000 \n \n58,971 19 \n \n33 372 41 \n \nTRAVEL \n974 96 3 328 80 2,007 00 \n2 050 39 238 00 \n1,986 04 \n755 72 \n133 08 2 604 56 1 247 40 \n2,940 84 1,16140 2 362 49 \n \ns 3,630,644 11 $ \n \n10412434 \n \n-317 06515 251 340 66 \n \n-607 20 5 858 07 \n \ns 3,564,919 62 $ \n \n109 375 21 \n \n-6 - \n \n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE \nSUMMARY SCHEDULE OF PRJOR YEAR FINDINGS AND OU[STIONED COSTS YEAR ENDED JUNE 30, 2002 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-8504-00-01 FS-8504-01-0 I \n \nFurther Act10n Not Warranted Previously Reported Corrective Action Implemented \n \n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2000-h2001","title":"Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Bartow County, Cartersville, 34.16533, -84.80231","United States, Georgia, Catoosa County, 34.90366, -85.13825","United States, Georgia, Chattooga County, Trion, 34.54397, -85.31051","United States, Georgia, Dade County, 34.85452, -85.50453","United States, Georgia, Gordon County, Calhoun, 34.50259, -84.95105","United States, Georgia, Haralson County, 33.79423, -85.21103","United States, Georgia, Haralson County, Bremen, 33.72122, -85.1455","United States, Georgia, Paulding County, 33.92055, -84.86729","United States, Georgia, Polk County, 34.00178, -85.18815","United States, Georgia, Walker County, 34.73566, -85.30098","United States, Georgia, Walker County, Chickamauga, 34.87119, -85.29079"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2001-06-30"],"dcterms_description":["Report year covers fiscal year.","June 30, 2001; title from cover."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Dept. of Audits and Accounts"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Auditors' reports--Georgia","Financial statements--Georgia","Northwest Georgia Regional Educational Service Agency--Appropriations and expenditures"],"dcterms_title":["Management report, Northwest Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2000-h2001"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be261-bn61-b2000-h2001"],"dcterms_temporal":null,"dcterms_rights_holder":["\u0026copy; Georgia Department of Audits"],"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":" \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS - \n \nPage \n \nLEITER OF TRANSMITTAL SECTION I \nSELECTED FINANCIAL INFORMATION \n \nEXHIBITS \n \nA COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES \n \nIN FUND BALANCES - BUDGET AND ACTUAL \n \nGENERAL AND SPECIAL REVENUE FUNDS \n \n1 \n \nB SCHEDULE OF STATE REVENUE \n \n2 \n \nC SCHEDULE OF FEDERAL REVENUE \n \n3 \n \nD SCHEDULE OF OTHER REVENUE \n \n4 \n \nE SCHEDULE OF SALARIES AND TRAVEL \n \n5 \n \nSECTIONn AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS IftJ' Y SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \nSECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \n \n RUSSELL W. HINTON \nSTATE AUDITOR (404) 656-2174 \n \nDEPARTMENT OF AUDITS AND ACCOUNTS \n254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 \nDecember 12, 2001 \n \nHonorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education \nand Director and Members of the Northwest Georgia Regional Educational Service Agency Board of Control \nLadies and Gentlemen: \nAs part ofour audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 2001, we have performed certain audit procedures at the Northwest Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe Northwest Georgia Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to. the fair presentation of the financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. \nThis Management Report contains information pertinent to the financial and compliance activities of the Northwest Georgia Regional Educational Service Agency as ofand for the year ended June 30, 2001. The particular information provided is enumerated in the Table of Contents. \nThis report is intended solely for the information and use ofmanagement ofthe Northwest Georgia Regional Educational Service Agency and members of the Board and is not intended to be and should not be used by anyone other than these specified parties. \nRespectfully submitted, \n \nRWH:as \n \nRussell W. Hinton State Auditor \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES \nBUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS \nYEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"A\" \n \nGENERAL FUND \n \nBUDGET \n \nACTUAL \n \nREVENUES \nState Funds Federal Funds Other Funds \nTotal Revenues \nEXPENDITURES \nCurrent Instruction Support Services Pupil Services Improvement of Instructional Services Educational Media Services General Administration School Administration Business Administration Maintenance and Operation of Plant Other Support Services \nTotal Expenditures \nExcess of Revenues over (under) Expenditures \nOTHER FINANCING SOURCES (USES) \n \n$ 1,693,789.00 $ 1,581,291.02 \n \n341,957.00 \n \n667,129.31 \n \n$ 2,035,746.00 $ 2,248,420.33 \n \n$ 1,534,278,00 $ 1,484,058.94 \n \n163,135.00 \n \n168,854,34 \n \n91,229.00 151,400.00 95,704.00 \n \n89,341.30 117,123.34 87,883.30 \n \n$ 2,035,746.00 $ 1,947,261.22 \n \n$ _ _---:::0:.:,:::.0:::.,0 $ 301 ,159.11 \n \nOther Sources Other Uses \nTotal Other Financing Sources (Uses) \n \n$ _--.:-=:24~0:.:.:::.0:::.,0 $ _--.:-~24~0~.00~ \n \nExcess of Revenues and Other Financing Sources \nover (under) Expenditures and Other Financing Uses $ \n \n0.00 $ 300.919.11 \n \nFUND BALANCE JULY 1, 2000 \n \n649,432.75 \n \n648,077.44 \n \nSPECIAL REVENUE FUND \n \nBUDGET \n \nACTUAL \n \n$ 4,954,118.00 $ 4,844,006.19 \n \n1,086,626.00 \n \n686,635.78 \n \n139,762.59 \n \n$ 6,040,744.00 $ 5,670,404.56 \n \n$ 2,662,583.00 $ 2,766,178.26 \n \n410,857.00 2,479,564.00 \n7,300.00 110,631.00 141,665.00 \n \n336,381.63 2,236,121.92 \n4,139.18 73,299.68 144,534.24 \n \n228,144.00 \n \n104,299.26 \n \n$ 6,040,744.00 $ 5,664,954.17 \n \n$ \n \no.00 $ _--..::J5,c:.;45:.:0:.:,::,3::.,9 \n \n$ \n \n240.00 \n \n$ _ _=:24~0:.:.:::.0:::.,0 \n \n$ \n \n0.00 $ 5,690,39 \n \n20,985.89 \n \n20,985.89 \n \nFUND BALANCE JUNE 30, 2001 \n \n$ 649,432.75 $ 948,996.55 . $ \n \nSUMMARY OF FUND BALANCE \nReserved Federal Programs \nUnreserved Designated for Self-Insurance Program Undesignated \n \n$ 34,225.23 914,771.32 \n \n$ \n \n1,470.96 \n \n$ \n \n- 1- \n \n  NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001 \n \nEXHISIT \"S\" \n \nAGENCY/FUNDING \nGRANTS Education, Georgia Department of Other State Programs Georgia Learning Resources System Health Insurance Regional Educational Service Agencies Severely Emotionally Disturbed Youth Apprenticeship Program \nCONTRACTS Education, Georgia Department of Elementary School Foreign Language Model Georgia Learning Connections Leadership Training School Improvement Intervention \n \nGENERAL FUND \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n95,482.00 \n \n$ \n \n73,118.41 \n \n801,675.00 \n \n3,591,136.00 \n \n80,000.00 \n \n31,420.24 \n6,600.00 588,477.37 \n \n1,157,388.19 \n \n$ \n \n1,581,291.02 $ \n \n4,844,006.19 \n \n-2- \n \n  NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"C\" \n \nAGENCY/FUNDING \nGRANTS Corporation for National and Community Service Through Georgia Department of Education Learn and Serve America School and Community Based Programs \nEducation, U. S. Department of Through Georgia Department of Education Safe and Drug-Free Schools Individuals with Disabilities Education Act Part B - Special Education Special Projects Georgia Learning Resources System Severely Emotionally Disturbed \nCONTRACTS Education, U. S. Department of Through Georgia Department of Education Quality Core Curriculum Goals 2000 State and Local Education Systemic Improvement Grants Technical Assistance Program Elementary and Secondary Education Act Title I Grants to Local Educational Agencies \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n4,995.87 \n \n328,364.27 \n \n128,872.26 96,691.76 \n \n27,711.62 100,000.00 \n$ ==~6;;;.;86~,6=3=5=7..=8 \n \n-3- \n \n  \n \nNORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \n \nSCHEDULE OF OTHER REVENUE \n \nYEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"0\" \n \nIndirect Cost Special Revenue Fund \nInterest Earned Sales and Services \nCooperative Purchasing Agency Less: Cost of Goods Sold \nServices Provided Shared Services Projects Various Sources \nWorkshop Fees Other \n \nGENERAL FUND \n \nSPECIAL REVENUE \nFUND \n \n$ \n \n44,089.00 \n \n28,350.36 \n \n$ \n \n218,471.30 \n \n-214,251.87 \n \n225,807.50 251,741.35 117,141.10 \n \n135,543.16 \n \n$ \n \n667,129.31 $ ==1~3;;;;.9l.:.7'6~2;;,;;.5~9 \n \n \n-4- \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 3D, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nADAMS,PANK AGAN,DONDRA ALDEN,KATHLEEN ALEXANDER,PEGGY ALLEN,ROSE MARY ALLGOOD,MARTHA J ALTON,CINDI L ANDERSON,MARNITA APPLE,CAROL ARMER,LESLIE ARNOLD,SHARI ASHWORTH,EDWIN NEIL ATCHESON ,TAMMY ATKINS,CAROL AYERS,PATRICIA J BAGBY,AMY L BAILEY,MARTHA J BAILEY,SONIA H BAKER,MAXINE BALL,RICHARD BARHAM,JANICE BARNES,BRED BARNES,PADI BARNES,SHEILA BARNEDE,MICHELLE FALLS BARRINGER,WANDA BARTON-BENHAM,HEATHER L BEASLEY,JAMES L BEAVER,LYNN BENTLEY,ANGELA H BISHOP,NORMA BLACK,JAMES BOWEN,KERRY W BRADDY,MONA S BRADLEY,SHERYL LYNN BRAID,FLOYD R BRAID,KRISTEN BRAND,CATHERINE LORRAINE BRANNON,BETTY BRAUN,TERESA M BROOKS,VERA BROWN,BRIAN K BROWN,KATHY K BROWN,PAULA W BUNCH,TERESA BURNS,LEA ANN BUTLER,GREGORY N BYRNE,JAMES J CAMERLENGO,TINA CAMP,GWENDOLYN J CARROLL,JOHN M \n \nTITLE CATEGORY \nSubstitute Teacher Psych-Ed ParaprofTeacher Aide IS Personnel-Instruction Serv Substitute Teacher Support Serv Secretary/Clerk Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Ed School Sec/Clerk Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Family Services Coordinator Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Ed School Psychologist Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher IS Personnel-Instruction Serv Psych-Ed ParaprofTeacher Aide Substitute Teacher \n-5- \n \nSALARIES \n \nTRAVEL \n \n$ \n \n60.00 \n \n10,674.08 \n \n57,999.96 $ 2,053.96 \n \n45.00 \n \n19,565.04 \n \n649.04 \n \n19,075.46 \n \n154.00 \n \n9,426.70 \n \n113.40 \n \n264.00 \n \n55.00 \n \n41.00 \n \n54,616.65 \n \n4,197.69 \n \n4,182.00 \n \n1,575.66 \n \n23,416.70 \n \n483.62 \n \n10,443.72 \n \n60.98 \n \n9,426.70 \n \n35.56 \n \n42.00 \n \n45.00 \n \n50.00 \n \n84.00 \n \n225.00 \n \n56.00 \n \n45.00 \n \n69,197.91 \n \n1,873.19 \n \n25,942.50 \n \n22,250.89 \n \n746.76 \n \n29,155.98 \n \n181.44 \n \n2,192.35 \n \n213.59 \n \n946.88 \n \n40.00 \n \n40.00 \n \n5,123.36 \n \n70,318.87 \n \n2,681.69 \n \n45,213.26 \n \n3,957.87 \n \n52,024.02 \n \n586.89 \n \n627.00 \n \n16,612.18 \n \n138.80 \n \n600.00 \n \n31,038.32 \n \n114.80 \n \n90.00 \n \n80.00 \n \n62.00 \n \n40.00 \n \n45.00 \n \n50.00 \n \n37,454.50 \n \n52.00 \n \n3,083.33 \n \n15,183.34 \n \n96.60 \n \n660.00 \n \n \u003c NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 3D, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nCARTER.JANICE CASE,CLARENCE W CASTLE,L1NDA CHAPMAN,IVA MADDEN CHARLES,KATHARINE L CHESNEY,BONITA CHILDERS,AMANDA CHILDERS,TAMMY S CIARDULLI,L1SA M CIARDULLI,SHERRILL CLARK,ALVA ANNETTE CLEMENTS,JENNIFER COBB,GAIL B COLEMAN,CYNDI C CONNER,AMANDA S COOPER,BARRY COOPER,JENNIFER A COOPER,MELBA COURSON,JUANITA COX,CHRISTY CRAWFORD,JEFFREY A CRAWFORD-COBB,VICTORIA CULBERT,CANDITA CZENTNAR,MARY K DAVIS,ALOUA DAVIS,BETTY M DAWSON,PATRICE DEAN,PATRICIA ANN DEMPSEY,SARA R DENSON,LAKEICIA DEVOR,LORI \nDOBSON,JOHNNIE M DOCKERY,PAMELA DODSON,STAN DULANEY,QUENTIN EASTERWOOD,LATISHA EDGEMAN,VAMELA A EDWARDS,VIRGINIA ENGLAND,MAUREEN A ERWIN,BRENDA FAIRES,KELLY FARMER,L1NDA G FIELDS,LEIGH ANN FINLEY,ANDREA FOSS,KAREN 0 FOUTS,MARY KATHERINE FREW,VANCE FULMER,CANDY A GAMBLE,CAROL BRYANT GANTT,LORA M GARDNER,CAROL S \n \nTITLE CATEGORY \nPsycho-Ed Spec Ed Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Finance/Business Personnel IS Personnel-Instruction Serv Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Ed Spec Ed Specialist Finance/Business Service Mgr Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Finance/Business Personnel Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Instructional Supervisor Substitute Teacher Substitute Teacher Support Serv Secretary/Clerk Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher \nSubstitute Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Staff Development Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Family Services Coordinator Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Educational Teacher Staff Development Specialist \n-6- \n \nSALARIES \n \nTRAVEL \n \n$ 61,581.17 $ 2,969.90 \n \n45.00 \n \n45.00 \n \n3,097.52 \n \n4.48 \n \n8,818.90 \n \n1,978.98 \n \n5,464.69 \n \n44\u003c30 \n \n13,735.05 \n \n94.74 \n \n50,088.34 \n \n416.02 \n \n784.00 \n \n8,414.20 \n \n100.24 \n \n49,754.99 \n \n1,746.92 \n \n35,000.04 \n \n341.33 \n \n80.00 \n \n7,749.60 \n \n135.00 \n \n19,869.55 \n \n302.10 \n \n1,096.64 \n \n42.00 \n \n49,143.58 \n \n897.29 \n \n41,950.96 \n \n235.12 \n \n35,295.86 \n \n368.18 \n \n8,241.49 \n \n51,558.60 \n \n3,320.22 \n \n50.00 \n \n11,005.96 \n \n3,158.50 \n \n17.70 \n \n88.00 \n \n21,551.58 \n \n385.20 \n \n36,069.20 \n \n12,293.12 \n \n125.00 \n \n126.00 \n \n5,989.16 \n \n591.00 \n \n1,988.32 \n \n8,740.70 \n \n70.56 \n \n120.00 \n \n \n \n123.00 \n \n70,800.00 \n \n2,993.28 \n \n420.00 \n \n44,332.32 \n \n310.80 \n \n24,257.34 \n \n118.44 \n \n3,226.52 \n \n310.50 \n \n495.00 \n \n240.00 \n \n1,328.50 \n \n268.36 \n \n171.00 \n \n40,686.36 \n \n382.40 \n \n59,154.81 \n \n1,673.24 \n \n  NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nGARRETT,DEANNA GARRETT,KAREN M GILBREATH,ROBIN GRANT,CASSANDRA S GRAY,JOANN GRAY,MICHAEL GROSS,JACKIE GUY,MICHELLE HALE,DAVID LABRON HALL,LYNNE C HANEY,EDNA HANEY,KATHIE L HANKINS,TRESEA HARNED,NANCY CAROL HARRIS,ANGELA L HARRIS,CHRISTOPHER M HARTSOUGH,VICKI HARVEY,STEPHANIE M HATCH,CAROL J HATCH,NANCY HAWKINS,BETTY JUANITA HAYES,SERETHA S HEAD,RANDY LAMAR HEADRICK,MARTHA CAROLYN HEBERT,CHRISTINA HELMS,DAVID HENNING,KATIE HESTER,AMELIA J HICKS,DENNIS R HILL,ANGELA HILL,DENISE BRITT HILL,LARISSA HOGAN,MYRA GAIL HOLDER,H CHARLIE JR HOLT,STEVE J HOOD,ROBIN HOPKINS,TONYA M HOPPER,NITA HOUGH,SCARLET HOWARD,PAMELA HOWELL,MICHAEL E HUNTLEY,HELEN JANE HURLOCK,DAVID INGRAM,MICHELLE B JACKSON,GIMMEL A JAMES,MICHELE JENKINS,LANA JENKINS,VIVIAN JENN,THOMAS E JOHNSON,CATHY T JOHNSON,REBECCA \n \nTITLE CATEGORY \nSubstitute Teacher Support Serv Secretary/Clerk Substitute Teacher Special Education Counselor Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Psycho-Educational Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Psych-Ed ParaprolTeacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Director of Child Serve Substitute Teacher RESA Director Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed ParaprolTeacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher \n-7- \n \nSALARIES \n \nTRAVEL \n \n$ \n \n320.00 \n \n19,227.27 \n \n40.00 \n \n16,629.55 $ 2,831.28 \n \n12,151.02 \n \n163.24 \n \n60,133.53 \n \n6,504.94 \n \n42.00 \n \n2,244.00 \n \n4,012.90 \n \n45.00 \n \n10,866.84 \n \n6.72 \n \n6,590.74 \n \n2,292.70 \n \n16.80 \n \n12,584.30 \n \n235.60 \n \n41,765.80 \n \n239.32 \n \n124.00 \n \n360.00 \n \n4,580.00 \n \n3,270.84 \n \n110.00 \n \n7,052.66 \n \n41.00 \n \n6,268.16 \n \n62.00 \n \n82.00 \n \n104.00 \n \n12,289.00 \n \n236.56 \n \n40,546.66 \n \n46,923.76 \n \n40.00 \n \n45.00 \n \n45.00 \n \n3,687.40 \n \n11.20 \n \n62.00 \n \n15,883.66 \n \n64.37 \n \n8,201.64 \n \n99.12 \n \n41.00 \n \n90.00 \n \n1,440.90 \n \n69,242.76 \n \n2,874.60 \n \n124.00 \n \n92,799.96 \n \n998.99 \n \n22,106.30 \n \n50.00 \n \n18,442.00 \n \n180.24 \n \n44.00 \n \n10,550.66 \n \n960.00 \n \n132.00 \n \n14,034.14 \n \n70.00 \n \n652.50 \n \n \u003c NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"E\" \n \nNAME \n \nTITLE CATEGORY \n \nSALARIES \n \nTRAVEL \n \nJOHNSTON,CHARLSIE M \n \nSupport Serv Secretary/Clerk \n \n$ 30,048.00 $ \n \n204.12 \n \nJONES,DELORES \n \nSubstitute Teacher \n \n540.00 \n \nJONES,DOTIIE \n \nPsych-Ed ParaprolTeacher Aide \n \n882.18 \n \nJORDAN,ANDREA \n \nSubstitute Teacher \n \n120.00 \n \nKINMAN,SANDRA E \n \nSubstitute Teacher \n \n4,938.00 \n \nKIRKLAND,LORRAINE H \n \nFamily Services Coordinator \n \n6,095.40 \n \n888.16 \n \nLALLA,MARIE \n \nPsycho-Educational Teacher \n \n27,569.92 \n \n480.41 \n \nLALLA,SHANNON M \n \nSubstitute Teacher \n \n44.00 \n \nLANGFORD,BENITA \n \nSubstitute Teacher \n \n80.00 \n \nLANGFORD,EDNA S \n \nSubstitute Teacher \n \n2,360.00 \n \nLANIER,A LARKE \n \nPsycho-Educational Teacher \n \n30,045.80 \n \nLASKEY-ARAFA,REGINA \n \nPsycho-Educational Teacher \n \n40,546.66 \n \n125.00 \n \nLAY,TERI \n \nSubstitute Teacher \n \n520.00 \n \nLEE,ANGELA DIANE \n \nSubstitute Teacher \n \n41.00 \n \nL1BERATORE,DANIEL \n \nSubstitute Teacher \n \n276.00 \n \n':4. \n \nL1NDSEY,BRANDY A \n \nPsych-Ed ParaprolTeacher Aide \n \n2,081.55 \n \nL1NLEY,JACQUELYN R \n \nSubstitute Teacher \n \n6,209.66 \n \nL1TILEFIELD,MELISSA S \n \nPsycho-Ed Spec Ed Specialist \n \n50,915.48 \n \n2,540.40 \n \nLOCKRIDGE,L1SA B \n \nSubstitute Teacher \n \n40.00 \n \nLOVE,ELlZABETH ELAINE \n \nSubstitute Teacher \n \n369.00 \n \nLOVERING,MISTY \n \nSubstitute Teacher \n \n11,085.00 \n \n3.00 \n \nLOWORN,TERESA \n \nSubstitute Teacher \n \n40.00 \n \nLOWE,SARAH \n \nSubstitute Teacher \n \n42.00 \n \nLOWRY,MARY ELIZABETH \n \nSubstitute Teacher \n \n520.00 \n \nLOYD,PAULA \n \nSubstitute Teacher \n \n100.00 \n \nLUMPKIN,DIANE \n \nSubstitute Teacher \n \n146.25 \n \nMADDEN,BARBARA J \n \nPsycho-Educational Teacher \n \n38,671.16 \n \n35.28 \n \nMARDIS, MARK \n \nSUbstitute Teacher \n \n62.00 \n \nMARKOWSKY,DENISE \n \nSubstitute Teacher \n \n288.00 \n \nMAY,SHARON \n \nPsych-Ed ParaprolTeacher Aide \n \n13,131.08 \n \n164.00 \n \nMAY,SUSAN \n \nSubstitute Teacher \n \n52.00 \n \nMCCLEARY,MAftv \n \nSubstitute Teacher \n \n44.00 \n \nMCELVEERCHRISTOPHER T \n \nSubstitute Teacher \n \n686.00 \n \nMCELVEEN,DEBRA L \n \nFinance/Business Personnel \n \n23,019.94 \n \n52.92 \n \nMCELWEE,GREG \n \nPsycho-Educational Teacher \n \n22,504.98 \n \nMCLAUGHLlN,TAMARA \n \nSubstitute Teacher \n \n42.00 \n \nMEDLOCK,DAVID 0 \n \nSubstitute Teacher \n \n48,855.82 \n \n197.86 \n \nMILLER,ALSENDER S \n \nSubstitute Teacher \n \n36.05 \n \nMILLER,AMBER R \n \nPsycho-Educational Teacher \n \n23,309.04 \n \nMILLER,JENNIFER \n \nSubstitute Teacher \n \n1,343.00 \n \nMILLlGAN,ELlZABETH \n \nSubstitute Teacher \n \n84.00 \n \nMIXON,R RENEE \n \nSupport Serv Secretary/Clerk \n \n33,999.96 \n \n1,550.14 \n \nMOBBS,LESA \n \nSubstitute Teacher \n \n45.00 \n \nMODARIS,DUSTIN \n \nSubstitute Teacher \n \n62.00 \n \nMONTGOMERY,DOROTHY A \n \nSubstitute Teacher \n \n280.00 \n \nMOON ,KATHLEEN \n \nPsych-Ed ParaprolTeacher Aide \n \n11,300.20 \n \n136.64 \n \nMOORE,BARBARA J \n \nPsych-Ed ParaprolTeacher Aide \n \n18,297.80 \n \n164.15 \n \nMORELAND,LOLETHIA V \n \nPsycho-Educational Teacher \n \n31,094.70 \n \n13.44 \n \nMORGAN,BARBARA ANN \n \nPsych-Ed ParaprolTeacher Aide \n \n16,086.84 \n \n80.00 \n \nMORGAN,HEATHER MARIE \n \nPsycho-Educational Teacher \n \n23,230.80 \n \nMULL,STEPHANIE \n \nSubstitute Teacher \n \n120.00 \n \n-8- \n \n . NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nMURRAY,MICHAEL NA,MICHAEL H NESLlN,BARBARA M NETHERY,JAMES G NICKLES,ROBIN L NOEL,CHRIS OHERN,ANGELA P ODOM,ALLISON L OSBOURN,WARREN E III OSBURN,CHRIS OWEN,PATRICIA G OWENS,JULIE E OWENS,KATHLEEN P PACKER,GAIL B PADGETI,RILDA PARKER,DEBRA J PARKMAN,MATI N PATIERSON,SHERRY K PAYNE,PHYLLIS S PAYNE,SANDY PEWITI,BRANDI PHILLlPS,STACY LEA PICKENS,ANDREW B PITIS,KELLY ANN PITIS,SARA PORTER,LADONNA POWELL,R SELENA POWELL,SCOTI J PURCELL,LYNNE PUTNAM,CHARMAN QUINN,KATHLEEN M RAINES,DAMON A REDDEN,JULIA E REESE,LYNNE H REEVES,MISTY N RHINEHART,JULIA A RICKETI,SANDRA ROBERTS,MARILYN ROBERTSON,DONNY ROBINSON,CLAUDIA ROGERS,DEBORAH J ROSE,SHIRLEY DIANE ROSS,BRIAN RUTLEDGE,TRACY SALMON,CAROLE E SALTER,JAMES L \nSAMPSON,GERALD SAMS,SUSAN J SEIFFERT,JENNIFER SHARP,CAROLYN SHERFIELD,SANDRA E \n \nTITLE CATEGORY \nPsycho-Educational Teacher Substitute Teacher Staff Development Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Psycho-Educational Teacher . Psych-Ed Paraprorreacher Aide Psych-Ed Paraprorreacher Aide Substitute Teacher Psych-Ed Paraprorreacher Aide Substitute Teacher Substitute Teacher Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Staff Development Specialist Psych-Ed Paraprorreacher Aide Substitute Teacher Psycho-Educational Teacher Substitute Teacher Psycho-Educational Teacher IS Personnel-Instruction Serv Substitute Teacher Finance/Business Personnel Substitute Teacher IS Personnel-Instruction Serv Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Psycho-Educational Teacher Staff Development Specialist Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Psych-Ed ParaprolTeacher Aide Substitute Teacher Staff Development Specialist Substitute Teacher Psycho-Educational Teacher Psycho-Educational Teacher General Admin Secretary/Clerk Psycho-Educational Teacher Substitute Teacher IS Personnel-Instruction Serv Psycho-Educational Teacher Substitute Teacher Psycho-Ed Spec Ed Specialist \n-9- \n \nSALARIES \n \nTRAVEL \n \n$ 4,521.66 \n \n38.00 \n \n56,187.24 $ 3,184.12 \n \n1,363.92 \n \n45.00 \n \n120.00 \n \n1,529.82 \n \n6,456.66 \n \n2,014.36 \n \n1,931.34 \n \n84.00 \n \n1,574.34 \n \n80.00 \n \n1,147.50 \n \n88.00 \n \n4,855.24 \n \n120.00 \n \n9,253.10 \n \n35,694.96 \n \n1,411.08 \n \n9,800.72 \n \n55.00 \n \n17,142.09 \n \n85.68 \n \n90.00 \n \n4,596.32 \n \n30,366.64 \n \n246.08 \n \n42.00 \n \n32,115.96 \n \n807.88 \n \n120.00 \n \n69,416.69 \n \n1,989.12 \n \n45.00 \n \n42,700.00 \n \n3,150.53 \n \n27,752.46 \n \n30.80 \n \n23,230.80 \n \n46,299.96 \n \n3,830.60 \n \n280.00 \n \n794.00 \n \n240.00 \n \n1,115.12 \n \n11.20 \n \n1,368.50 \n \n44.00 \n \n58,087.44 \n \n2,504.99 \n \n225.00 \n \n32,399.46 \n \n37,052.70 \n \n397.78 \n \n33,116.04 \n \n142.52 \n \n40,310.20 \n \n650.60 \n \n120.00 \n \n60,000.00 \n \n1,891.35 \n \n5,188.32 \n \n52.00 \n \n69,362.76 \n \n1,686.18 \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001 \n \nEXHIBIT \"E\" \n \nNAME \nSISEMORE,JENNY SMITH,CHERYL E SMITH,SANDRA S SPINKS,DANA MARIE STACY,MARK R STANSELL,BRENDA STIEFEL,NANCY A STOVALL,TI SULLlVAN,JOAN SUMMERLlN,BEVERLY SUMMERS,DEBORA SUTHERLAND,JAN TAYLOR,CATHY TAYLOR,DONNA THORNTON,CAROLE TIBBETTS,SUZANNE GAIL TRIPP,BRANDON JEROME TUCKER,REBECCA S VANN,MARIKO VAUGHN,CINDI W VAUGHN,KENNETH G VICK,ALlCIA LYNNE VINES,SANDRA WADE,CHARLOTTE WARREN,PAMELA ANN WHITACRE,L1NDA WHITE,MARCIA WHITE,MARGARET R WHITE,RAE L WHITTLE,KAREN WHITTLE,SHELTON WILLlAMS,BRENDA A WILLlAMS,DAVID WILLS,TAMMY WILSON,APRIL M WOOD,BILLIE C WYATT,ELLEN C YATES,KAREN \nAccruals June 30, 2000 June 30, 2001 \n \nTITLE CATEGORY \nSubstitute Teacher Psych-Ed Paraprorreacher Aide Family Services Coordinator Psycho-Educational Teacher Substitute Teacher Instructional Supervisor Psycho-Educational Teacher Psycho-Educational Teacher Psycho-Educational Teacher Substitute Teacher Substitute Teacher Substitute Teacher Substitute Teacher Psych-Ed Paraprorreacher Aide Substitute Teacher Staff Development Specialist Substitute Teacher Psych-Ed ParaprofTeacher Aide Staff Development Specialist Psych-Ed ParaprofTeacher Aide Psych-Ed Paraprorreacher Aide Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Ed School Sec/Clerk Director of Curriculum/lnstr Psych-Ed ParaprofTeacher Aide Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Psycho-Educational Teacher Substitute Teacher Psych-Ed ParaprofTeacher Aide Substitute Teacher Psycho-Ed Spec Ed Specialist Substitute Teacher \n \nSALARIES \n \nTRAVEL \n \n$ \n \n90.00 \n \n10,991.53 $ \n \n125.00 \n \n29,128.84 \n \n911.40 \n \n4,521.66 \n \n270.00 \n \n52,212.96 \n \n3,917.57 \n \n34,414.36 \n \n373.24 \n \n4,428.00 \n \n28,318.12 \n \n213.36 \n \n225.00 \n \n155.00 \n \n40.00 \n \n45.00 \n \n9,375.80 \n \n181.64 \n \n252.00 \n \n58,781.16 \n \n2,652.88 \n \n42.00 \n \n14,297.00 \n \n1,420.72 \n \n43,939.52 \n \n3,344.63 \n \n6,339.12 \n \n12,369.78 \n \n45.00 \n \n7,. 120.16 1,395.00 \n \n20,754.45 \n \n691.36 \n \n65,312.50 \n \n2,038.83 \n \n11,192.80 \n \n68.32 \n \n165.00 \n \n10,865.86 \n \n42.00 \n \n522.50 \n \n13,494.30 \n \n2,468.38 \n \n5,828.50 \n \n40.00 \n \n10,847.12 \n \n50.00 \n \n57,069.24 \n \n953.62 \n \n50.00 \n \n$ 3,827,894.82 $ 98,409.77 \n \n-301,839.46 317,065.15 \n \n-680.25 607.20 \n \n$ 3,843,120.51 $ 98,336.72 \n \n- 10- \n \n SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n,  \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY \nAUDITEE'S RESPONSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \nYEAR ENDED JUNE 30, 2001 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-8504-99-0 1 FS-8504-00-0 1 \n \nFurther Action Not Warranted Unresolved - See Corrective Action/Responses \n \nCORRECTIVE ACTIONIRESPONSES \n \nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-00-0l \n \nDue to current staffing limitations and budgetary considerations prohibiting the hiring of additional administrative staff, the Agency has decided not to pursue the recording of general fixed assets on the financial statements. \n \n SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS \n \n NORTHWEST GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Failure to Maintain General Fixed Assets Account Group Finding Control Number: FS-8504-01-01 \nThe Northwest Georgia Regional Educational Service Agency did not maintain a General Fixed Assets Account Group within the formal accounting records. This condition results in the financial statements ofthe Agency being incomplete and not in accordance with generally accepted accounting principles. Appropriate action should be taken by the Agency to establish accounting controls and procedures to provide for maintenance ofa General Fixed Assets Account Group. These subsidiary records should include an inventory ofequipment owned by the Agency and should include, but may not be limited to, date acquired, acquisition cost, estimated replacement cost, location and description. Detailed records should be maintained of all additions and deletions to the General Fixed Assets Account Group. \n \n "}],"pages":{"current_page":1,"next_page":2,"prev_page":null,"total_pages":2,"limit_value":10,"offset_value":0,"total_count":17,"first_page?":true,"last_page?":false},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":17}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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