- Collection:
- Georgia Government Publications
- Serial:
- Management report, Athens Technical College, Athens, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Athens Technical College, Athens, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2001
- 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, 2001-06-30
- Date of Original:
- 2000/2001
- Subject:
- Athens Technical College--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 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba8-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba8-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
.STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
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MANAGEMENT REPORT
ATHENS TECHNICAL COLLEGE ATHENS, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30; 2001 E GEI VED
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Russell W. Mlrtidh~AP.lES
State Auditor
ATHENS TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
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
RussELL W. H1NTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.W.. Suite 214 Atlanta. Georgia 30334-8400
November 19, 2001
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members ofthe Local Board of Directors
and Honorable Kenneth C. Easom, President Athens Technical College
Ladies and Gentlemen:
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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, 2001, we have performed certain audit procedures at Athens Technical College. Accordingly, the financial statements and compliance activities of Athens Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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 Athens Technical College as of and for the year ended June 30, 2001. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement and members ofthe Local Board ofDirectors of Athens Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~-&AA& w~~ ~ell W. Hinton State Auditor
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SELECTED FINANCIAL INFORMATION
ATHENS TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2001
EXHIBIT"A"
FUND BALANCE - JULY 1, 2000
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit "B" Exhibit "C"
DEDUCTIONS
Unreserved Fund Balance {Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 2000
Refunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Other
Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
214,666.55
434.42 $
1,968.20
$
215 100.97 $
1 968.20
$
89,094.60 $
119,041.09
$
208,135.69 $
31.43
0.00 31.43
$
434.42 $
1,968.20
172.92 111.51
214,382.12
$
215,100.97 $
1,968.20
$
208,135.69 $......,_ _ _3_1_.4,...3
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects Local Grants and Contracts Prior Year Local Funds
Surplus
- 1-
$
6.72
420.20
16,164.89
4,706.00
184 787.63
$
206,085.44
2,050.25 $
31.43
$
208,135.69 $ _ _ _ _3_1._43_
ATHENS TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 2001
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Capital Outlay Adult Literacy Grants Job Training Partnership Act
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE}
$ 9,516,687.00 $ 9,509,119.59 $
3,077,633.79
2,304,489.33
4,825,431.00
4,033,533.08
$ 17,419,751.79 $ 15,847,142.00 $
-7,567.41 -773, 144.46 -791,897.92
-1,572,609.79
0.00
214,382.12
214,382.12
$ 17,419,751.79 $ 16,061,524.12 $ -1,358,227.67
$ 11,475,196.79 $ 10,770,333.81 $
4,277,707.00
3,623,339.95
148,738.00
148,738.00
1,388,257.00
1,279,169.09
129,853.00
120,902.18
704,862.98 654,367.05
0.00 109,087.91
8,950.82
$ 17.419,751.79 $ 15,942,483.03 $ _ ___;;1.:..;,4~77.;_:,;;;;_26;;_;;8;.;.,;.7...;;..6
$ 119 041.09 $===1=1==!9=04=1=.0=9
-2-
ATHENS TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 2001
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriation
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
- - - - - - $ 406,662.00 $ 406,662.00 $
0.00
- - - - - - $ 406,662.00 $ 406,662.00 $
0.00
$
0.00 $=====0..0...=0
-3-
ATHENS TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 2000 June 30, 2001
SALARIES
TRAVEL
$ 9,777,769.71 $ 136,828.87
-240,083.79 265,272.58
$ 9,802,958.50 $ 136,828.87
-4-