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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 
 
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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 
 
-2- 
 
 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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