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

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHffiITS

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 7, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members ofthe Middle Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part of our 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, 2000, 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 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.
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, 2000. 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 of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~llin~'~ State Auditor
RWH:gp

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. 2000

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. 1999

GENERAL FUND

BUDGET

ACTUAL

$ 562,118.58 $ 522,816.07 5,500.00
1,426,768.20 1,434,435.34
$ 1,988,886.78 $ 1,962,751.41

$ 550,515.00 $ 557,825.01

643,347.00 440,162.18 108,846.60
74,891.00 32,700.00 91,444.00

671,642.20 349,529.11 104,758.63
64,989.18 25,564.85 83,297.40

$ 1,941,905.78 $ 1,857,606.38

$ 46,981.00 $ 105,145.03

787,249.57

597,333.29

FUND BALANCE JUNE 30. 2000

$ 834,230.57 $ 702,478.32

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

$ 12,435.23 690,043.09

$ 702,478.32

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 156,880.85 $ 254,751.42 $ 156,880.85 $ 254,751.42

$ 67,188.00 $ 67,188.00

98,362.67

187,513.42

$ 165,550.67 $ 254,701.42

$

-8,669.82 $

50.00

0.00

0.00

$

-8,669.82 $==~5=0=.0=0

$

50.00

$===5=0=.0=0

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2000

EXHIBIT"B"

AGENCY/FUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies
OTHER Education, Georgia Department of Workshop Fees

GENERAL FUND

$

7,809.07

514,342.00

665.00

$ 522,816.07

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2000

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 Goals 2000 State and Local Education Systemic Improvement Grants Through University of Georgia Title II Eisenhower Program

GENERAL FUND

SPECIAL REVENUE
FUND

$

66,369.21

106,903.93

$ _ _:::.L5,~50:..:::0:.:::.0~0

81,478.28

$

5,500.00 $ 254,751.42

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30. 2000

EXHIBIT"D"

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

GENERAL FUND

$

19,304.11

1,414,322.21 809.02

$

1,434,435.34

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2000

EXHIBIT"E"

NAME
ALTFETER, SARAH BAILEY, RASHAUN BARTA, LYNNE C BLANN, BRIAN M BORUM, CECIL J BROWDER, EMILY H CAPISTA, STEPHEN R COOPER, HENRY L DAVIDSON, ROBERT E DAVIS, ANGELIA B DUMAS, ALLENA DYKES, CAROLYN C FAY, CATHERINE C FITCHBEN, SUSAN P FRITCHMAN, AMELIA H HAYWARD, CORDELIA J HENDERSON, CHERANDRA E HERRINGTON, ALANE HOWARD, ONESIA D JACKSON,HEATHER JONES, SHARON S LANCASTER, RONDA A MCCANN, JACQUELINE J MEADERS, KATHLEEN W MOUNT, DAVID L PASTER, Q'SHANTEE PEARSON, CHRISTINA L POSEY, JOSEPH A RANDOLPH, FRED E REDDING - MCKINNIE, MARILYN RICKS, JANICE D SCOTT, DONNA W SMITH, MELISSA ANN STAPLETON, CONRAD E SWARTZ, CINDY M VANDERBEEK, VALERIE L VANWYCK-SMITH, KELLY WALTON, CONNIE H WELLMAN, CHRISTINE N WEYER, JENNI L WILLIAMS, SHERRYL F WOOD, LARAINE E
Accruals June 30, 1999 June 30, 2000

TITLE CATEGORY
Part-Time Student Part-Time Student Special Educ Teacher P-12 School Psychologist Central Support Clerk Special Educ Teacher P-12 School Psychologist Director Hospital/Homebound Instructor Instructional Supervisor Speech-Language Pathologist Instructional Supervisor School Psychologist Special Educ Teacher P-12 Speech-Language Pathologist Physical Therapist Central Support Clerk School Psychologist Central Support Clerk Part-Time Student Bookkeeper Speech-Language Pathologist Technology Specialist Special Educ Teacher P-12 Physical Therapist Part-Time Student Information Services Clerk Instructional Supervisor Special Educ Teacher P-12 Central Support Clerk Preschool Special Ed Teacher Preschool Special Ed Teacher Part-Time Secretary 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

SALARIES

TRAVEL

$

342.48

3,947.48

46,803.80 $

49,999.34

24,960.00

25,098.40

54,906.14

79,118.16

47,636.14

50,279,10

28,900.80

65,299.50

6,764.34

46,137,20

5,718,68

49,671,32

906.40

32,914.20

6,588.50

4,217.85

27,039.97

27,314.20

52,651.26

51,615.88

36,921.48

934.73

17,764.80

61,024.92

46,137.20

22,385.88

36,175.38

38,215.18

181.25

71,457.60

36,528.03

45,657.20

34,264.96

23,185.92

49,779.50

37,547.38

41,054.68

40,408.20

3,122.25 1,848.00
525.50 3,094.50 1,836.24 3,272.40 4,196.00 2,908.02 1,805.00 2,139.37
4,124.50
93.00
2,635.50
278.24 1,823.50 2,163.88 4,307.09 3,064.00
12.75 2,568.57 4,003.00
949.29 2,258.50 1,710.50
3,102.97 3,334.25 1,857.30 2,414.75
16.00 2,280.50 1,095.00 3,837.75 1,243.50

$ 1,428,455.43 $

73,921.62

-157,447,33 160,071.86

547.00

$ 1,431,079.96 $

74,468.62

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