Management report, Middle Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

. EXHIBITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCES - BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

1

B SCHEDULE OF STATE REVENUE

2

C SCHEDULE OF OTHER REVENUE

3

D SCHEDULE OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 13, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board ofEducation
and Director and Members ofthe .Middle Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our audit of the general purpose financial statements ofthe State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1998, we have performed certain audit procedures at the Middle Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Middle Georgia Regional Educational Service Agency were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the State ofGeorgia Comprehensive Annual Financial Report and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Middle Georgia Regional Educational Service Agency as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use ofmanagement ofthe Middle Georgia Regional Educational Service Agency. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

CLV:ds

Claude L. Vickers State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
YEAR ENDED JUNE 30. 1998

EXHIBIT"A"

REVENUES
State Funds Federal Funds Other Funds
Total Revenues
EXPENDITURES
Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services
Total Expenditures
Excess of Revenues over (under) Expenditures
FUND BALANCE JULY 1. 1997

GENERAL FUND

BUDGET

ACTUAL

$ 586,104.00 $ 575,960.28

1,218,825.00

1,222,491.11

$ 1,804,929.00 $ 1,798,451.39

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$

106,663.00 $

112,644.64

1,740.00

$

106,663.00 $ _ _1_14~,3_84_._64_

$

487,074.00 $

491,866.96

575,645.00 515,644.00
99,811.00 79,297.00 44,741.00 81,626.00

565,932.55 434,263.42
95,679.84 56,630.09 32,642.92 81,096.72

$ 1,883,838.00 $ 1,758,112.50

$

-78,909.00 $

40,338.89

610,240.13

422,552.08

$

n,188.00 s

67,189.60

45,575.00

46,008.24

400.00

$

123,163.00 $

113,197.84

$

-16,500.00 $

1,186.80

782.00

0.00

FUND BALANCE JUNE 30. 1998

$

531,331.13 $

462,890.97

$

-15,718.00 $

1,186.80

SUMMARY OF FUND BALANCE
Reserved Federal Programs Sick and Personal Leave
Unreserved Undesignated

$

12,435.23

450,455.74

$

1,186.80

0.00

$ 462,890.97

$-=======1=,1.,.8..,6.=8==0

- 1-

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE
YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance PSATExam Regional Educational Service Agencies Supervision and Assessment of Student and Beginning Teachers and PerformanceBased Certification

GENERAL FUND

$

8,207.21

32.50

484,435.00

83,285.57

$====5=75=,9=6=0=.2=8

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

Interest Earned Sales and Services
Services Provided Shared Services Projects Boards of Education Bibb County Crawford County Houston County Jones County Monroe County Peach County Twiggs County
Workshop Fees Other

GENERAL FUND

SPECIAL REVENUE
FUND

$

23,176.35

14,692.20 225,159.48
67,041.60 197,809.92 309,544.80 99,075.72 263,651.16
16,408.54 $
5,931.34

1,740.00

$ 1,222,491.11 $ ===1=,7=4=0=0=0

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT"D"

NAME
BAILEY.VERNICE V BARTA.LYNNE C BLANN.BRIAN M BLOODWORTH.TRACEY R BORUM.CECIL J BROWN,LAMECCA D BUSH.LINDA L CAPISTA,STEPHEN R COOPER.HENRY L DAVIDSON.ROBERT E DAVIS.ANGELIA B DELONEY.LUNA F DYKES.CAROLYN C FAY,CATHERINE C FITCHBEN,SUSAN P FRITCHMAN.AMELIA H GRAYDON.KATHLEEN M HAYWARD.CORDELIA J HENDERSON,CHERANDRA E HOWARD,ONESIA D JONES.SHARON S LUNSFORD.RAMONA M MCCANN.JACQUELINE J MEADERS.KATHLEEN W MOUNT.DAVID L PEARSON.CHRISTINA L POSEY.JOSEPH A RANDOLPH.FRED E REDDING-MCKINNIE.MARILYN RICKS.JANICE D SCOTT.DONNA W STAPLETON.CONRADE STINCHCOMB.JACKIE G SWARTZ.CINDY M TWIGGS.JAMES L VANDERBEEK.VALERIE L WALTON,CONNIE H WELLMAN.CHRISTINE N WEYER.JENNI L WILLIAMS.SHERRYL F WOOD.LARAINE E

TITLE CATEGORY
Special Educ Teacher P-12 Special Educ Teacher P-12 School Psychologist Psychologist Intern Central Support Clerk Central Support Clerk Preschool Teacher School Psychologist Vocational Director (RESA) Hospital/Homebound Instructor Instructional Supervisor Speech Therapist Instructional Supervisor School Psychologist Special Educ Teacher P-12 Speech-Language Pathologist Speech-Language Pathologist Physical Therapist (PT) Central Support Clerk Central Support Clerk Finance/Business Personnel Support Serv Secretary/Clerk Technology Specialist Special Educ Teacher P-12 Physical Therapist (PT) Information Services Clerk . Instructional Supervisor Special Educ Teacher P-12 Central Support Clerk Preschool Special Ed Teacher Preschool Special Ed Teacher Special Education Specialist RESA Director Preschool Special Ed Teacher Plant Operations Director/Mgr Audiologist Support Serv Secretary/Clerk School Psychologist Speech-Language Pathologist Special Educ Teacher P-12 Speech-Language Pathologist

Accruals June 30, 1997 June 30, 1998

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SALARIES

TRAVEL

$

31,790.34 $

41,933.68

44,289.70

2,166.66

23,656.76

4,589.11

4,762.00

48,596.84

62,418.24

37,503.74

53,799.66

6,311.68

42,480.08

36,636.70

40,776.70

31,228.54

30,933.40

44,920.42

4,176.23

370.80

25,582.69

6,032.66

43,643.52

44,982.40

33,390.00

15,500.04

43,643.52

41,933.68

20,697.00

30,928.54

33,820.04

63,215.18

74,130.72

27,930.34

8,640.00

40,480.18

20,697.00

44,099.70

27,930.34

36,317.08

35,745.70

3,185.00 3,705.25 1,862.00
519.19
1,647.75 3,941.23 4,445.25 1,642.55
1,367.04 3,038.25 3,941.00 2,058.25 2,193.25
234.90
31.25
1,629.65 4,301.25 3,162.75
2,299.75 4,549.50
447.75 2,646.50 1,720.50 2,334.64 1,773.83 3,326.00 1,707.14 1,901.25
2,414.00 977.50
2,289.50 1,306.75

$ 1,312,681.61 $

72,600.42

-161,369.08 164,442.82

-287.00 503.25

$ 1,315,755.35 $

72,816.67

SECTIONil AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

8644-93-01

Further Action Not Warranted