STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

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

LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A BALANCE SHEET GOVERNMENTAL FUND
B SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
C SCHEDULE OF SALARIES AND TRAVEL

Page
1 2 3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR

(404) 656-2174

Atlanta, Georgia 30334-8400

February 17, 2005
Honorable Sonny Perdue, 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 of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive 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, 2004, we have performed certain audit procedures at the Middle Georgia Regional Educational Service Agency. Accordingly, the financial statements and compliance activities of the Middle Georgia Regional Educational Service Agency were examined to the extent necessary in order to express an opinion as to the fair presentation of the financial statements contained in 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 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, 2004. 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 State of Georgia 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,

~M,@.li)~
Russell W. Hinton State Auditor

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SELECTED FINANCIAL INFORMATION

MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY BALANCE SHEET
GOVERNMENTAL FUND JUNE 30, 2004

EXHIBIT"A"

ASSETS
Cash and Cash Equivalents Investments Intergovernmental Receivables
Total Assets
LIABILITIES AND FUND BALANCES
Liabilities: Accounts Payable and Other Accruals Salaries/Withholdings Payable
Total Liabilities
Fund Balance: Reserved for Sick and Personal Leave Unreserved, Undesignated
Total Fund Balance
Total Liabilities and Fund Balance

$

978,960.76

334,208.83

223,439.54

$ 1,536,609.13

$

47,521.09

142,499.78

$

190,020.87

$

12,435.23

1,334,153.03

$ 1,346,588.26

$ 1,536,609.13

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY

EXHIBIT"B"

SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUND
YEAR ENDED JUNE 30, 2004

REVENUES
Grants from Department of Education Intergovernmental - Federal Sales and Services Interest and Other Investment Income Other
Total Revenues
EXPENDITURES
Current: Education
Excess of Revenues over (under) Expenditures
FUND BALANCE - JULY 1
FUND BALANCE - JUNE 30

$

1,034,500.00

399,798.92

1,371,212.32

7,879.84

159,971.51

$

2,973,362.59

2,581,545.75

$

391,816.84

954,771.42

$

1,346,588.26

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MIDDLE GEORGIA REGIONAL EDUCATIONAL SERVICE AGENCY SCHEDULE OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

NAME

TITLE CATEGORY

SALARIES

TRAVEL

BARTA.LYNNE C BLANN,BRIAN M BORUM.CECIL J CAPISTA,STEPHEN R COLLIER,TRAVIS E COOPER.HENRY L DAVIDSON,ROBERT E DAVIS,ANGELIA B DYKES,CAROLYN C ELLISON.MARILYN R FITCHBEN,SUSAN P GRAY.TIFFANY HALL,CYNTHIA L HAWVARD,CORDELIA J HICKS,BEAUFORD HUTTO.PATSY JACKSON,BRANDI JACKSON.HEATHER JONES,SHARON S KEARSON,JENNIFER M MATHIS,DEBORAH J MCCANN,JACQUELINE J MEADERS,KATHLEEN W MEEKS,JUNYTH H MICALIZZl,ALANE H MOORE,SHARON S MOUNT,DAVID L NEAL,SANDRA PEARSON,CHRISTINA L PERKINS,FRAN POSEY,JOSEPH A PRESKITT,HEATHER DANIELL RICKS,JANICE D ROUNDTREE,ALEXIS SCOTT,DONNA W SMITH,MELISSA ANN STAPLETON.CONRADE SWARTZ.CINDY M VANDERBEEK,VALERIE L WAITE,PATRICIA D WALKER,ANITA D WALTON.CONNIE H WATSON,PATRICIA D WELLMAN,CHRISTINE N WHITCHER.ALICE A WOOD,LARAINE E

Teacher of Hearing Impaired Student $ School Psychologist Central Support Clerk School Psychologist CBE Student Worker Vocational Director (RESA) Hospital/Homebound Instructor Instructional Supervisor School Improvement Specialist Central Support Clerk Teacher of Visually Impaired CBE Student Worker Teacher of Orthopedic Impaired Physical Therapist (PT) School Improvement Specialist School Improvement Specialist CBE Student Worker Central Support Clerk Finance/Business Personnel Teacher of Orthopedic Impaired Secretary Technology Specialist Teacher of Visually Impaired Vocational Director (RESA) School Psychologist Instructional Supervisor Physical Therapist (PT) Consultant (PT) Information Services Clerk School Improvement Specialist Instructional Supervisor Central Support Clerk Preschool Special Ed Teacher Central Support Clerk Preschool Special Ed Teacher Secretary Special Education Specialist Preschool Special Ed Teacher Audiologist Teacher of Hearing Impaired Student Teacher of Orthopedic Impaired Support Serv Secretary/Clerk School Psychologist School Psychologist CBE Student Worker Speech-Language Pathologist

52,145.04 58,733.04 29,516.64 64,541.88
4,686.50 96,791.88 56,116.08 40,236.36 66,473.04 26,798.76 51,345.00
824.00 41,595.00 38,959.30 15,365.56 16,800.00
679.80 242.00 32,211.36 5,540.18 23,282.88 66,473.04 57,733.08 10,800.00 35,784.20 59,111.70 7,498.34 22,500.00 11,073.00 13,698.68 35,310.84 697.83 44,593.08 777.65 44,935.08 20,097.96 79,748.37 45,019.32 52,345.08 33,660.78 25,132.08 30,145.20 43,149.74 48,674.54 4,027.30 44,935.08

$ 3,197.32
3,025.24 535.64
1,986.88
75.04 4,522.56
3,008.46 1,180.86 4,751.65
3,361.40 2,588.32
956.48 408.72
414.49
147.13 2,618.73 4,021.92 1,496.77 2,536.52 4,088.27
2,039.17
1,414.45 983.08
2,857.12
1,814.12
3,427.02 3,340.40 2,097.47 2,058.56 1,579.20
2,956.31
1,298.02

Accurals June 30, 2003 June 30, 2004

$ 1,560,806.27 $ 70,787.32

-135,620.12 142,499.78

-2,023.99 878.69

$ 1,567,685.93 $ 69,642.02

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