Management report, Department of Technical and Adult Education, Administrative Central Office, (Oversight Unit), year ended June 30, 2002

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STATE'OF-GEORGIA -

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DEPARTMENTOF AUDITS AND ACCOUNTS

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MANAGEMENT REPORT

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'-DEPARTMENT OF. TECHNICAL AND 'ADULT,EDUCATION, .

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ADMINISTRATIVE .CENTRAL OFFICE (OVERSIGHT UNIT)

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-, AN ORGANIZATIONAL 'UNff OF THE STATE OF GEORGIA

_'- ~ YEAR ENDED JUNE 30, 2002
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Russell W. Hinton

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State Auditor -

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DEPARTMENT OF TECHNICAL AND ADULT EDUCATION ADMINlSTRATTVE CENTRAL OFFICE !OVERSIGI IT UNIT)
MANAGEMENT REPORT
- TABLE or COl\7'E'\'TS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

I:XHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCAIION

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C RECONCILIATION OF SALARIES AND TRAVEL

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SECTION 11 AUDITEE'S RESPONSE TO PRIOR YEAR FINDNGS AND QUESTIO:-.ED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COS1 S

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STAlEAUQITC"Fl (404) 65(, 2174

DEPARTl\tlENT OF AUDITS AND ACCOUNTS
254 \\.i,hmgt~m S1rl't'I ) \\' .':,u11c.. 214
,o, AtlJnt,1 Gcurg1J 4-~41Kl
November 17, 2002

Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board ofTechmcal and Adult Education
and Honorable Kenneth H Breeden, Comm1ss1oner Department ofTechmcal and Adult Educatmn
Ladies and Gentlemen
As part ofour audit of the statutory basis financial statements of the State ofGeorgia presented m the State of Georgia Report of the State Audllor, the financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual F111a11cial Report, and the issuance of a Statewide Single Aud// Report pursuant to the Single Audit Act Amendments, a~ of and for the year ended June 30, 2002, we have performed certain audit procedures at the Department of Techmcal and Adult Educatmn Accordingly, the financial statements and compliance actJv1t1es of the Department ofTechmcal and Adult Education were examined to the extent considered necessary in order to express an op1mon as to the fair presentation of the financial statements contained in the foregoing documents 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 Department ofTechmcal and Adult Education as of and for the year ended June 30, 2002 The particular information provided 1s enumerated in the Table of Contents
This report 1s intended solely for the information and use of management of the Department of Techmcal and Adult Education 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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SECTION! SELECTED FINANCIAL INFORMATION

DEPARTMENT OF TECHNICAL AND ADULT EDUCATION ADMINISTRATIVE CENTRAL OFFICE (OVERSIGHT UNIT)
ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND
YEAR ENDED JUNE 30, 2002

EXHIBIT"A"

FUND BALANCE - JULY 1, 2001
Reserved Surplus
ADDITIONS
Adjustments to Pnor Year's Contracts and Accounts Payable Excess of Funds Available over Expendrtures
Exh1b1t "B" Pnor Years Checks Vo,ded Reimbursement of Pnor Year's Expenditures Remittance of Surplus from Sta1e TechmcaJ Colleges
Year Ended June 30, 2001 Year Ended June 30, 2002
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2001
Adjustments to Pnor Year's Accounts Rece,vable
Refunds to Granters Georgia Department of Education Federal Financial Assistance Georgia Department of Human Resources Federal Financial Assistance Institute of Museum and Library Service Federal Financial Assistance U S Department of Education Federal Financial Assistance U S Department of Health and Human Services Federal Financial Assistance
Reserved Fund Balance earned Over from Pnor Year as Funds Available
FUND BALANCE - JUNE 30 2002
SUMMARY OF FUND BALANCE
Surplus
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"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION

"B" LOTTERY FOR
EDUCATION

$

1.173.477 41

808 565 37 $

97 929 57

$

1 982 042 78 $

97.929 57

$

1,066 927 64 $ 346,674 01

120,370 88 13,915 83
147,620 60

469.48245 817 01

215.032 43 4 621 08

$

1819134 41 $ 566 327 52

$

1278.04782 $ 312,962 00

226.982 40

45000

30000

262.918 22

7.482 35

2129886

10 30

1 173.477 41

$

2 970 517 36 $ 31341200

$

830 659 83 $ _....:;,350=84=5.;;:0::,9

$

830 659 83 S 350 84509

DEPARTMENT OF TECHNICAL AND ADULT EDUCATION ADMINISTRATIVE CENTRAL OFFICE /OVERSIGHT UNID SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropnat1on Federal Revenues 01her Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

s $ 38.011.061 49

37.918,796 85 $

23 274.869 11

14,662,861 78

2,602,956 94

1 610 103 51

$ 63,888.887 54 $ 54,191,762 14 $

-92,264 64 -8.612.007 33
-992 853 43
-9.697.12540

000

1 173 477 41

1 173.477 41

$ 63,8881887 54 $ 55,365.239 55 $ _ _-8::.!'::.:52::.:3:.c,64:...;_;_7...:9~9

EXPENDITURES
Personal Services Regular Operabng Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommurncatlons Per Diem, Fees and Contracts Contracts Capital Outlay Personal SeN1ces-lnstitut1ons Operating Expenses-lnst1tut1ons Area School Program Adult Literacy Grants Regents Program Quick Start Program

$ 10.615.204 00 $ 9.062,390 81 $

915,991 00

798,618 50

434,712 00

365,952 02

93,13900

59,13586

980,337 00

846,548 34

825,179 00

823,418 52

250,025 00

230,391 21

193.741 00

130,845 57

2,354,250 00

2.309.511 10

2,596.689 32

2,401,323 38

1,551.028 83

761.944 87

5,449,921 28

2.989.900 92

6,658.108 00

6,645,513 05

10,161.240 11

8,639 162 25

6,517.030 00

4,984,787 06

14,292,292 00

14,195,425 21

1.552.813 19 117.372 50 68.759 98 34,003 14 133.788 66 1.760 48 19.633 79 62,895 43 44.738 90 195,365 94 789.083 96
2.460,020 36 12,594 95
1 522,077 86 1 532,242 94
96 866 79

S 63,8881887 54 $ 55,244.868 67 $ _ _8::,,:::_644.:...:.,,:::_0.:.:18'--8"-7:...

Excess of Funds Available over Expenditures -2 -

$

120,370 88 $ ~--"12:;,:;0.,:3~7.;;;0.;:8~8

DEPARTMENT OF TECHNICAL AND ADULT EDUCATION ADMINISTRATIVE CENTRAL OFFICE (OVERSIGHT UNln
RECONCILIATION OF SALARIES AND TRAVEL YEAR ENDED JUNE 30, 2002

EXHIBIT"C"

Totals per Annual Supplement
Compensated Absences June 30, 2001 June 30, 2002

SALARIES

TRAVEL

$ 12,212,756 26 $ 705,431 63

-924,433 39 1,019,734 38

705 431 63

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SECTION II AUDITEE'S RESPONSE TO PRJOR YEAR FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF TECHNICAL AND ADULT EDUCATION ADMINISTRATIVE CENTRAL OFFICE (OVERSIGHT UNIT>
AUDITEE'S RESPOKSE SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 2002

PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FA-415-99-02

Further Actmn Not Warrantcd