- Collection:
- Georgia Government Publications
- Serial:
- Management report, Athens Technical College, Athens, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Athens Area Technical Institute, Athens, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1998
- Creator:
- Georgia. Department of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits and Accounts.
- Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1998-06-30
- Date of Original:
- 1998/1999
- Subject:
- Athens Area Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Year ended June 30, 2001-
Title from cover.
Title fluctuates: Audits conducted "in accordance with generally accepted auditing standards" are issued as: Audit report; reviews that are "substantially less in scope than an audit in accordance with generally accepted auditing standards" are issued as: Review or Management report or Independent accountant's report on applying agreed-upon procedures
Report year covers fiscal year. - External Identifiers:
- Call Number GA A800 .R1 V6 A8 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba8-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba8-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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MANAGEMENT REPORT ATHENS AREA TECHNICAL INSTITUTE
ATHENS, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
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STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
I......
ATHENS AREA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXIllBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
B
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
"- ..
CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 13, 1998
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board of Directors
and Honorable Kenneth C. Easom, President Athens Area Technical Institute
Ladies and Gentlemen:
As part of our audit of the statutory basis fmancial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 1998, we have performed certain audit procedures at Athens Area Technical Institute. Accordingly, the financial statements and compliance activities of Athens Area Technical Institute were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the fmancial 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 fmancial and compliance activities of Athens Area Technical Institute as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of Athens Area Technical Institute. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
t7~~
Claude L. Vickers State Auditor
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SELECTED FINANCIAL INFORMAnON
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FUND BALANCE - JUNE 30
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance Other For Refund to Georgia Department of Technical and Adult Education Administrative Central Office Private Grants Live Work Projects Prior Year Local Funds
Surplus
$
213,317.09 $
328.58 $ 213,645.67
$
0.02
2,953.81 2,099.52 23,766.85 183,188.11 1,308.78 $
$ - 1-
213,317.09 $
$
0.02
328.58
2,953.81 2,099.52 23,766.85 183,188.11 1,637.36
328.58 $ 213,645.67
ATHENS AREA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 1998
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropriations Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 8,645,986.00 $ 8,645,986.00 $
1,507,878.00
1,008,416.89
3,186,022.00
2,508,097.39
$ 13,339,886.00 $ 12,162,500.28 $
0.00 -499,461.11 -677,924.61
-1,177,385.72
0.00
207,890.66
207,890.66
$ 13,339,886.00 $ 12,370,390.94 $
-9...;.69~,4...;.9:.....5_.0_6
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act
$ 8,563,812.00 $ 8,357,319.49 $
3,529,077.00
2,689,049.39
959,994.00
954,244.86
287,003.00
180,699.81
206,492.51 840,027.61
5,749.14 106,303.19
$ 13,339,886.00 $ 12,181,313.55 $_----=1.!...:,1..::.58:::.!,.,5::..:7-=2.:...,:.4.::...5
Excess of Funds Available over Expenditures
<- ..
$
189,077.39 $ ====1,;;89;;;,i"O;;;7=7;,;;;.3~9
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ATHENS AREA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30.1998
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 172,570.00 $ 172,570.00 $
--=O.:.:.O;.=..O
EXPENDITURES Equipment-Technical Institutes
$ 172,570.00 $ 172,570.00 $
----.;,0..;.;:.0_0
Excess of Funds Available over Expenditures
$
0.00 $ ====,.,;;0;;,;.0;,;;,0
-3-
ATHENS AREA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1998
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 1998 June 30, 1997
Adjustments Cho, Daniel, Fullwood, Myers, Taylor, Williams,
Eunsook Andrea Patsy Carol Sandy Jennifer
SALARIES $ 7,506,488.98 $
TRAVEL 97,612.77
185,712.28 -149,436.35
-153.22 -1,702.14 -1,133.71 -2,487.67 -3,426.88 -2,426.10
$ 7,531 ,435.19 $ =====9='=i7,==61=2==7:.==7
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