Management report, Middle Georgia Regional Educational Service Agency, an organizational unit of the state of Georgia, year ended June 30, 2001

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

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHmITS

A COMBINED SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL GENERAL AND SPECIAL REVENUE FUNDS
B SCHEDULE OF STATE REVENUE C SCHEDULE OF FEDERAL REVENUE D SCHEDULE OF OTHER REVENUE E SCHEDULE OF SALARIES AND TRAVEL


Page
1 2 3 4 5

RUSSELL W. HINTON
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.w.. Suite 214 Atlanta. Georgia ~m~4-X4()()
November 27,2001

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Education
and Director and Members of the Middle Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen:
As part ofour audit of the 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 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, 2001. 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,

RWH:as

R ssell W. Hinton State Auditor


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. 2001

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. 2000
FUND BALANCE JUNE 30. 2001
SUMMARY OF FUND BALANCE
Reserved Federal Programs Sick and Personal Leave
Unreserved Undesignated

GENERAL FUND

BUDGET

ACTUAL

$ 575,224.65 $ 583,164.54
1,424,879.87 1,442,820.25 $. 2,000,104.52 $ 2,025,984.79

SPECIAL REVENUE FUND

BUDGET

ACTUAL

$ 201,869.00 $ 197,220.79 $ 201,869.00 $ 197,220.79

$ 632,251.00 $ 601,024.19

693,638.00 408,988.00 109,714.00
91,634.00 32,700.00 119,581.00

695,827.70 407,618.83 108,393.61
n,538.03
30,000.13 100,274.53

$ 2,088,506.00 $ 2,020,6n.02

$ -88,401.48 $

5,307.n

901,216.94

702,478.32

$ 812,815.46 $ 707,786.09

$ 50,000.00 $ 49,999.80
151,869.00 147,220.99

$ 201,869.00 $ 197,220.79

$

0.00 $

0.00

50.00

50.00

$

50.00 $ _ ......5.0...0..0.

$ 11,265.57
696,520.52
$ 707,786.09

$

50.00

0.00

$ _ ......5_0,;,;.0~0

-1-

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF STATE REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

AGENCYIFUNDING
GRANTS Education, Georgia Department of Other State Programs Health Insurance Regional Educational Service Agencies Leadership 21. Grant

GENERAL FUND

$

8,124.27

531,525.00

43,515.27

$

583,164.54

-2-

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF FEDERAL REVENUE YEAR ENDED JUNE 30, 2001

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

SPECIAL REVENUE
FUND

$

95,560.87

101,659.92

$

197,220.79



-3-

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF OTHER REVENUE YEAR ENDED JUNE 30, 2001

EXHIBIT "0"

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

GENERAL FUND

$

31,482.23

1,411,338.02

$ 1,442,820.25

-4-

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2001

EXHIBIT "E"

NAME
ALTFETER, SARAH BAILEY, RASHAUN BARTA, LYNNE C BLANN, BRIAN M BORUM, CECIL J BROWDER, EMILY H BROWN, SHANIKA NICOLE CAPISTA, STEPHEN R COOPER, HENRY L DAVIDSON, ROBERT E DAVIS, ANGELIA B DUMAS, ALLENA DYKES, CAROLYN C FITCHBEN, SUSAN P HAYWARD, CORDELIA J
HOWARD, ONESIA 0
JACKSON,HEATHER JENNINGS, MARSHA TIFFANY JONES, SHARON S LANCASTER, RONDA A MATHIS, DEBORAH J MCCANN, JACQUELINE J MEADERS, KATHLEEN W MICALIZZI, ALANE H MOORE, SHARON S MORRISON, BRllTANY J MOUNT, DAVID L POSEY, JOSEPH A RANDOLPH. FRED E REDDING-MCKINNIE, MARILYN
RICKS, JANICE 0
SCOlT. DONNA W SMITH. MELISSA ANN STAPLETON, CONRAD E SWARTZ, CINDY M THOMAS-INGRAM, ANDREA VANDERBEEK. VALERIE L VANWYCK-SMITH, KELLY WALTON, CONNIE H
WATSON, PATRICIA 0
WELLMAN. CHRISTINE N WEYER. JENNI L WILLIAMS, SHERRYL F WOOD, LARAINE E

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

Accruals June 30. 2000 June 30, 2001

SALARIES

TRAVEL

$

4,353.05

432.60

48,329.36 $ 3,111.64

52,691.90

2,662.54

26A57.60

341.88

15,748.29

1,067.64

865.20

56,790.16

1,951.06

87,124.08

50,250.66

4,784.92

28.814.40

1.259.31

36,252.66

1,934.86

61,951.20

3,256.82

47,529.34

4,639.88

51,241.66

334.40

3,740.00

4.967.18

10,797.85

825.84

28,662.48

182.28

5A62.84

20.166.74

28.56

54,312.38

2,623.53

53A19.04

4,684.20

41,339.54

3.332.36

52.717.13

4.308.94

32.254.20

3,048.64

39,017.68

3.631.24

62.698.08

3A69.82

47.529.34

4,309.12

24,000.00

898.56

38,355.54

3,378.78

40.286.40

1.836.24

13.279.26

73.345.80

2,624.17

6,273.34

25.251.44

2.068.36

47.208.84

2,335.07

36,252.66

2,920.12

24.000.00

40.32

19.748.50

2.828.56

51A79.40

2,021.88

6,323.34

6.915.00

41,615.84

1,303.68

$ 1,480.252.00 $ 78.045.22

-160,071.86 154,768.60

-547.00
1A94.42

$ 1,474,948.74 $ 78.992.64 -5-