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 RWH:mmr 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 -1- 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 -2- 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 -3-