, - ' ' - 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 Page 1 2 - 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, ~.cblk RWH mbr 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_ -1- 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 Cler1glst 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 -2 -