-/1 Atoo .R l 15 d-(; I ms 1911-qg 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 -2- 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 -3- 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 -4- 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