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-