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

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION EXHIBITS
A COMBINED SCHEDULE OF REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL
B SCHEDULE OF SALARIES AND TRAVEL

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DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washmgton Street. S W Suite 214

Russr, L W. "'""' STATE AIIDITOII. {.o4)656-:t7-4

Atlanta, Georgia 30334-8400

February 21, 2003

Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board of Educabon
and Director and Members of the Middle Georgia Regional Educational Service Agency Board of Control
Ladies and Gentlemen
As part of our audit of the basic financial statements of the State of Georgia presented m the State of Georgia Comprehenstve Annual Financial Report and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have performed certain audrt procedures at the Middle Georgia Regional Educational Service Agency Accordingly, the financial statements and compliance act1v1bes of the Middle Georgia Regional Educational Service Agency were examined to the extent necessary m order to express an opinion as to the fair presentabon of the financial statements contained m the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996
This Management Report contains informabon pertinent to the financial and compliance acbv1t1es of the Middle Georgia Regional Educational Service Agency as of and for the year ended June 30, 2002 The particular informabon provided 1s enumerated in the Table of Contents
This report 1s intended solely for the information and use of management of the State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties
Respectfully submitted,
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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 YEAR ENDED JUNE 30. 2002

BUDGET

ACTUAL

REVENUES

State Funds Federal Funds Other Funds

$

540.404 00 $

587,486 80

123,297 00

172,798 17

1.557 ,072 28

1,571,506 29

Total Revenues

$ 2,220,773 28 $ 21331,791 26

EXPENDITURES

Current lnstrucbon Support Services Pupil Services Improvement of lnstrucbonal Services General Adm1mstrabon Business Admm1strall0n Maintenance and Operabon of Plant
Central Support Services

$

655,703 00 $

631,491 44

693,073 17 583,744 00 113,065 00
82,960 00 38,200 00
95,130 00

652,103 79 662,393 26 118,333 43
61,527 78 30,196 71
86,478 57

2,261 875 17 $ 2,2421524 98

Excess of Revenues over (under) Expenditures

$

-41,101 89 $

89,266 28

FUND BALANCE JULY 1 2001

903,031 71

707,836 09

FUND BALANCE JUNE 30. 2002

$

861,929 82 $_....,7_9_7_,1_02-==37..

SUMMARY OF FUND BALANCE
Reserved Sick and Personal Leave
Unreserved Undes1gnated

$

12,435 23

784,667 14

$ _ _7_9_7_1,_0_2_3_7_

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

NAME
ALTFETER, SARAH BARTA, LYNNE C BLAN'-/, BRJAN M BORU!\.l, CECIL J BROWDER, EMILY H BROWN, SHANIKA NICOLE CAPISTA, STEPHCN R COOPER, HENRY L DAVIDSON, ROBERT E DA VIS, ANGELIA B DUMAS, ALLENA DYI\.ES, CAROLYN C FITCHBEN, SUSAN P HAYWARD, CORDELIA J JACKSON, HEATHER JONES, SHARON S KEARSON. JENNIFER M MATIIIS, DEBORAH J MCCANN, JACQUELINE J MEADERS, KATHLEEN W MICALIZZI, ALANE H MOORE, SHARON S MORRISON, BRITTANY J MOUNT, DAYID L NEAL, SANDRA POSEY, JOSEPH A PRESKITT, HEATHER DANIELL RANDOLPH, FRED E REDDING-MCKINNIE, MARILYN RICKS, JANICE D SCOTT, DON1"A W SMITH, MELISSA ANN STAPLETON, CONRADE SW ARTZ, CINDY M THOMAS-INGRAM, ANDREA VANDERBEEK. VALERIE L VANWYCI\.-SMITH, KELLY WALKCR, ANITA D WALTON,CONNIEH WATSON, PATRICIA D WELLMAN, CHRISTINE N WOOD, LARAINE E
Accruals June 30, 2001 June 30, 2002

TITLE CATEGORY
Student Cler1</Alde Teacher of Hearing Impaired School Psychologist Central Support C'lerk Teacher of Heanng Impaired Central Support Clerk School Psychologist RESA Director HospltaVHomebound Instructor lnstrucbonal SupeMsor Speech-Language Pathologist School Improvement Spec1ehst Teacher of Visually Impaired Physical Therap,st Central Support Clerk Fmance/Busmess Personnel Teacher of Orthopedic Impaired Secre\el'f Technology Specialist Teacher of Visually Impaired School Psychologist Instructional Supervisor Teacher of Orthopedic Impaired Physical Therapist lnstrud1ona1 SupeMsor lnstrud10nal Supervisor Central Support Clerk Teacher of Orthopedic Impaired Central Support Clerk Preschool Special Ed Teacher Preschool Spect;al Ed Teacher Secrelal'f Special Educat10n Speaahst Preschool Special Ed Teacher Speech-Language Palholog,st Aucl10log1st Speech-Language PalhologtSt Teacher of Orthopedic Impaired Support Serv Secretal'f/Clerk School Psychologist School Psycholog,st Speech-Language Pathok>glst

SALAR!I,S

TRAVEL

s

638 60

50.257 64 $

55,046 68

27.648 24

31,431 70

4,685 23

60,478 50

90,826 80

52,536 70

39,042 %

22,534 82

64,527 60

49,457 70

54,709 74

4,946 58

29,952 24

10,531 50

22,000 08

61,909 83

55,602 34

44,493 84

63,347 15

6,450 84

41,851 08

15,000 00

54,534 39

437 75

23,422 40

25,080 00

41,503 34

42,095 68

17,24244

76,263 93

36,049 20

40,564 73

50,236 50

6,096 50

20,617 63

27,999 96

25,084 60

54,804 18

43,293 00

$ 1,545,234 62 $

3,592 80 2,664 44
748 08 1,984 08
2,200 32
1,743 11 3,868 20
72033 735 84 3,581 01 4,692 04
31 00
217 00 1,568 56
18 20 1,856 92 4,123 80 2,584 60 4,292 34
3,223 96 756 00
2,636 78
1,801 24 1,101 22 2,852 08 1,931 72
9060 3,359 84 3,51792 2,574 60 2,253 60
1,814 40 S3 20
2,81400 3,214 32 1,287 44 76,505 59

-154,768 60 155 800 43

-1,494 42 801 OB

$ 1 546,266 45 S

75,812 25

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