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MANAGEMENT REPORT CRATTAHOOCHEE TECHNICAL INSTITUTE 
MARIETTA, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1998 
'C. .. 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASH I NGTON STREET ATLANTA, GEORGIA 30334-8400 
 
 CHATTAHOOCHEE TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
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 
 
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
September 18, 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 Harlon Crimm, President Chattahoochee Technical Institute 
Ladies and Gentlemen: 
As part of our audit of the statutory basis financial 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 of and for the year ended June 30, 1998, we have perfonned certain audit procedures at Chattahoochee Technical Institute. Accordingly, the financial statements and compliance activities of Chattahoochee Technical Institute 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 infonnation pertinent to the financial and compliance activities of Chattahoochee Technical Institute as of and for the year ended June 30, 1998. The particular infonnation provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of Chattahoochee Technical Institute. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
W ~~~~ /~ 
Claude L. Vickers State Auditor 
CLV:gp 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
".. 
 
 CHATIAHOOCHEE TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30,1998 
 
EXHIBIT "A" 
 
FUND BALANCE - JULY 1 
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, 1997 
Adjustments to Prior Year's Accounts Receivable Refunds to Grantors 
Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
 
"An 
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
"8" 
LOTIERYFOR EDUCATION 
 
TOTAL 
 
$ 
 
12,627,32 
 
$ 
 
12,627.32 
 
17,976.62 $ 
 
724.62 
 
18,701,24 
 
$ 
 
30,603.94 $ 
 
724.62 $ 
 
31,328.56 
 
$ 
 
12,709.19 $ 
 
2,162.31 $ 
 
14,871.50 
 
21,247,87 
 
1,096.99 
 
21,247,87 1,096.99 
 
$ 
 
33,957,06 $ 
 
3,259.30 $ 
 
37,216,36 
 
$ 
 
17,976.62 $ 
 
724.62 $ 
 
18,701.24 
 
6,330.21 
 
6,330.21 
 
181,75 
 
181.75 
 
12,002,52 
 
12,002.52 
 
$ 
 
36A91.10 $ 
 
724.62 $ 
 
37,215.72 
 
FUND BALANCE - JUNE 30 
 
$ 
 
28,069.90 $ 
 
3,259.30 $ 
 
31,329.20 
 
" 
SUMMARY OF FUND BALANCE 
 
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education - Administrative Central Office For Expired Grant Balances For Other Live Work Projects State Grants 
Surplus 
 
$ 
 
583.57 
 
$ 
 
583.57 
 
624.80 
 
624.80 
 
3,712.95 
 
3,712.95 
 
18,929.89 
 
18,929.89 
 
1,139.95 
 
1,139.95 
 
3,078.74 $ 
 
3,259.30 
 
6,338.04 
 
$ 
 
28,069.90 $ 
 
3,259.30 $ ====3=1,=32=9=.2==0 
 
- 1- 
 
 CHATTAHOOCHEE 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 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 6,809,941.00 $ 1,088,898.00 3,562,154.00 
$ 11,460,993.00 $ 
 
6,809,941.00 $ 806,294.89 
3,152,722.72 
10,768,958.61 $ 
 
0.00 -282,603.11 -409,431.28 
-692,034,39 
 
0.00 
 
12,002.52 
 
12,002.52 
 
$ 11,460,993.00 $ 10,780,961.13 $ _ _--=6...:..80.;;.:,,0,;;,.;3~1-=.8...;._7 
 
EXPENDITURES 
Personal Services-I nstitutions Operating Expenses-Institutions 
 
$ 8,645,510.00 $ 2,815,483.00 
 
8,357,521.85 $ 2,402,191.41 
 
287,988.15 413,291.59 
 
$ 11,460,993.00 $ 10,759,713.26 $ 
 
7_01-,,2_7_9_,7_4 
 
Excess of Funds Available over Expenditures 
 
$ 
 
21,247.87 $ ======2=1=,2=4=7..8...7= 
 
- 2- 
 
 CHATTAHOOCHEE 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) 
 
$ 
 
65,000.00 $ 
 
65,000.00 $ - - - - -0.0-0 
 
EXPENDITURES Equipment-Technical Institutes 
 
$ 
 
65,000.00 $ 
 
63,903.01 $ -----=1,0-9-6.-99- 
 
Excess of Funds Available over Expenditures 
 
$ 
 
1,096.99 $ ===1=,0=9=:6=.9==9 
 
- 3- 
 
 CHATTAHOOCHEE 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 
 
Shared Services on Jointly Staffed Personnel 
 
North Metro Technical Institute 
 
Hanson, 
 
Sue Powers 
 
Savannah Technical Institute 
 
Nation, 
 
Bamby 
 
SALARIES $ 6,738,397.49 $ 
 
TRAVEL 81,569.45 
 
197,405.15 -142,723.15 
 
-184.00 
 
-7,397.40 -17,525.44 
 
$ 6,768,156.65 $=:::::=::8=1,=38=5=.4:=:5 
 
-4- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CHATTAHOOCHEE TECHNICAL INSTITUTE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
827-95-01 FS-827-97-01 FS-827-97-02 FS-827-97-03 
 
Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Partially Resolved - See Corrective ActionlResponses 
 
CORRECTIVE ACTIONIRESPONSES 
 
REVENUES/RECEIVABLES/RECEIPTS Student Accounts Receivable not Supported by Financial Aid Amount: $17,955.25 Finding Control Number: FS-827-97-03 
 
Although the number of ineligible student awards has been significantly reduced, the procedures that were established to eliminate this problem were not implemented until the fourth quarter of the year under review. The effectiveness of these procedures will be evaluated during the first quarter of the subsequent year to ensure that financial aid is properly awarded before funds are disbursed. 
 
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
827-95-03 827-96-01 827-96-02 827-96-03 827-96-04 827-96-05 FA-827-97-01 FA-827-97-02 FA-827-97-03 FA-827-97-04 
 
Partially Resolved - See Corrective ActionlResponses 
 
Previously Reported Corrective Action Implemented 
 
Previously Reported Corrective Action Implemented 
 
Partially Resolved - See Corrective ActionlResponses 
 
Partially Resolved - See Corrective ActionlResponses 
 
".. 
 
Previously Reported Corrective Action Implemented 
 
Previously Reported Corrective Action Implemented 
 
Previously Reported Corrective Action Implemented 
 
Partially Resolved - See Corrective ActionlResponses 
 
Previously Reported Corrective Action Implemented 
 
- 1- 
 
 CRATTAHOOCHEE TECHNICAL INSTITUTE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
CORRECTIVE ACTIONIRESPONSES 
REPORTING Incorrect Student Payment Summary Report Finding Control Number: 827-95-03 
The auditors have certified the validity of the awards made by the Institute in accordance with procedures provided in Dear Colleague letter P-97-2 dated June 1997. The Institute will submit its request for Pell Grant adjustments to the U. S. Department of Education no later than September 30, 1998. 
REPORTING Incorrect Student Payment Summary Report Finding Control Number: 827-96-03 
The Institute has followed procedures in Dear Colleague letter P-97-2 to have six Pell Grant awards certified by state auditors. These adjustments will be submitted to the U. S. Department of Education no later than September 30, 1998. 
ACTIVITIES ALLOWED OR UNALLOWED Award not Properly Calculated Finding Control Number: 827-96-04 
The Institute will establish an accounts receivable in the amount of $484.00 for the Pell Grant overpayment to the student and will begin collection attempts effective October 1, 1998. 
REPORTING Incorrect Student Payment Summary Report Amount: $3,612.00 Finding Control Number: FA-827-97-03 
The Institute has established procedures to ensure correct reporting of Federal Pell Grant Program expenditures before the administrative deadline established by the U. S. Department of Education. The Institute will follow procedures provided in Dear Colleague letter P-97-2 to have the validity of the awards made in the award year 1996-97 certified by the state auditors no later than January 31,1999. The Institute will submit these adjustments to the U. S. Department of Education in order to receive appropriate adjustments to the FY 97 authorized amounts before June 30, 1999. 
-2-