Management report, Middle Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 1999

MANAGEMENT REPORT MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
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 1RANSMITTAL

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 FEDERAL REVENUE

3

D SCHEDULE OF OTHER REVENUE

4

E SCHEDULE OF SALARIES AND TRAVEL

5

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 8, 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 ofControl
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 of Georgia Single Audit Report pursuant to the Single Audit Act Amendments of 1996, as of and for the year ended June 30, 1999, we have performed certain audit procedures at the Middle Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities ofthe 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, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management of the Middle Georgia Regional Educational Service Agency and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~ tu.~.
Russell W. Hinton State Auditor
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SELECTED FINANCIAL INFORMATION

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT "A"

COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES

BUDGET AND ACTUAL

GENERAL AND SPECIAL REVENUE FUNDS

YEAR ENDED JUNE 30. 1999

GENERAL FUND

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$ 587,162.00 $ 594,951.11 1,306,043.03 1,257,786.20

Total Revenues

$ 1,893,205.03 $ 1,852,737.31

EXPENDITURES

Current Instruction Support Services Pupil Services Improvement of Instructional Services General Administration Business Administration Maintenance and Operation of Plant Central Support Services

$ 527,617.00 $ 484,980.19

605,452.00 495,941.00 104,476.00
73,445.00 32,700.00 86,911.60

597,593.50 386,152.10 88,472.02 59,456.77
24,356.47 77,283.94

Total Expenditures

$ 1,926,542.60 $ 1,718,294.99

Excess of Revenues over (under) Expenditures $ -33,337.57 $ 134,442.32

FUND BALANCE JULY 1, 1998

649,972.73

462,890.97

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 108,337.00 $ 187,277.27 $ 108,337.00 $ 187,277.27

.$ 1,186.80

$ 78,688.00 49,829.00

78,142.94 109,134.33

$ 128,517.00 $ 188,464.07

$ -20,180.00 $ -1,186.80

0.00

1,186.80

FUND BALANCE JUNE 30, 1999
SUMMARY OF FUND BALANCE Reserved Sick and Personal Leave Unreserved Undesignated

$ 616,635.16 $ 597,333.29

$ -20,180.00 $ ====0.0=0

$ 12,435.23 584,898.06

$ ____o_.o_o

$ 597,333.29

$ =-==0.=00

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE
VEAR ENDED JUNE 30, 1999

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance RESA Annual Evaluation Coordination Regional Educational Service Agencies

GENERAL FUND

$

8,015.09

84,982.02

501,954.00

$ ===5=94::::!::,9=5=1=1=1

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 1999

EXHIBIT"C"

AGENCY/FUNDING
GRANTS Education, U.S. Department of Through Georgia Department of Education Title I Grants to Local Educational Agencies Safe and Drug-Free Schools Goals2000 State and Local Education Systemic Improvement Grants
Health and Human Resources, U.S. Department of Through Georgia Department of Education AIDS School Health Education Implementation of a Program in Comprehensive Health Education

SPECIAL REVENUE
FUND

$

25,000.00

114,333.70

47,043.57

900.00

$ ===1=87=,2=7=7=.2=7

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE . YEAR ENDED JUNE 30, 1999

EXHIBIT "D"

Interest Earned Sales and Services
Services Provided Shared Services Projects Various Sources
Workshop Fees Other

GENERAL FUND

$

22,121.28

1,231,270.33 375.00
4,019.59

$ =====1'52=57::::!::7, =8=6=.2==0

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 1999

EXHIBIT"E"

NAME
BAILEY, VERNICE V BARTA, LYNNE C BLANN, BRIAN M BORUM, CECIL J CAPISTA, STEPHEN R CHILDREE, TIA B COOPER, HENRY L DAVIDSON, ROBERT E DAVIS, ANGELIA B 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 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 SWARTZ, CINDY M VANDERBEEK, VALERIE L VANWYCK-SMITH, KELLY 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 Central Support Clerk School Psychologist Central Support Clerk Director Hospital/Homebound Instructor Instructional Supervisor Instructional Supervisor School Psychologist Special Educ Teacher P-12 Speech-Language Pathologist Speech-Language Pathologist Physical Therapist Central Support Clerk Central Support Clerk Bookkeeper Technology Specialist Special Educ Teacher P-12 Physical Therapist Information Services Clerk Instructional Supervisor Special Educ Teacher P-12 Central Support Clerk Preschool Special Ed Teacher Preschool Special Ed Teacher Special Education Specialist Preschool Special Ed Teacher Audiologist Speech-Language Pathologist Support Serv Secretary/Clerk School Psychologist Speech-Language Pathologist Special Educ Teacher P-12 Speech-Language Pathologist

Accruals June 30, 1998 June 30, 1999

SALARIES

$

5,368.60

44,317.00 $

47,856.04

24,000.00

51,546.20

826.58

71,838.93

44,783.34

66,828.59

58,559.25

40,007.04

44,122.34

33,866.24

6,186.68

47,615.64

5,408.79

5,124.25

26,000.04

54,163.55

48,409.58

35,393.40

16,120.08

64,414.64

44,317.00

21,524.88

33,566.24

36,562.74

66,509.28

30,522.70

42,900.00

22,511.49

21,524.88

46,756.84

34,369.40

38,532.08

38,655.84

$

1,321,010.17 $

-164,447.82 157,447.33

TRAVEL
3,107.50 2,048.25
831.25 1,997.96
3,313.91 3,850.50 2,401.45 2,431.60 2,923.00 4,633.00 1,893.75
227.67
68.75 2,163.13 4,430.50 3,087.75
3,803.83 4,474.00
820.91 2,597.25 1,816.00 2,338.50 3,213.25 1,690.25 1,959.25
2,891.00 780.00
2,286.75 1,209.25
69,290.21
-503.25 0.00

$

1,314,009.68 $ ======6=8=,7=8=6.=96=

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