Management report, Chattahoochee Technical Institute, Marietta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1999

MANAGEMENT REPORT CHATTAHOOCHEE TECHNICAL INSTITUTE
MARIETTA,GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

CHATTAHOOCHEE TECHNICAL INSTITIJTE MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

1

B SCHEDULEOFFUNDSAVAILABLEANDEXPENDTI1JRES

COMPARED TO BUDGET

BUDGET FUND

"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION

2

C RECONCILIATION OF SALARIES AND TRAVEL

3

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

lussELL W. HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
October 7, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board ofDirectors
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 State of Georgia Report of the 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, 1999, we have performed 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 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 Chattahoochee Technical Institute as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management and members of the Local Board ofDirectors of Chattahoochee Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:gp

Russell W. Hinton State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

CHATTAHOOCHEE TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1999

EXHIBIT"A"

FUND BALANCE - JULY 1, 1998
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit"B"
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1998
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

"A"
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION

"B" LOTTERY FOR
EDUCATION

TOTAL

$

24,991.16

$

24,991.16

3 078.74 $

3,259.30

6,338.04

$

28,069.90 $

3,259.30 $

31,329.20

$

3,045.32 $

2,586.71 $

5,632.03

43,402.97

43,402.97

$

46,448.29 $

2,586.71 $

49,035.00

$

3,078.74 $

3,259.30 $

6,338.04

1,430.50

1,430.50

583.57

583.57

23,782.79

23,782.79

$

28,875.60 $

3,259.30 $

32,134.90

FUND BALANCE - JUNE 30, 1999

$

45,642.59 $

2,586.71 $ ==4=8=,2=2=9=.3=0

SUMMARY OF FUND BALANCE

Reserved

Federal Financial Assistance

For Refund to Georgia Department of Technical and

Adult Education - Administrative Central Office

$

175.90

$

175.90

For Refund to Grantor Agency

788.27

788.27

For Continuation of Program

7,790.80

7,790.80

Live Work Projects

27,822.50

27,822.50

State Grants

7,355.36

7,355.36

Surplus

1,709.76 $ _ _..:2:z.:,5:.:::8,:;6.~7..:..1

4,296.47

$

45,642.59 $

2,586.71 $ =====4:::!8,=22=9=.3=0

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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, 1999

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)

$ 7,154,542.00 $
1,376,433.00 3,301,719.00

7,154,542.00 $
921,135.95 3,013,835.58

$ 11,832,694.00 $ 11,089,513.53 $

0.00 -455,297.05 -287 ,883.42
-743,180.47

0.00

23,782.79

23,782.79

EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions

$ 11,832,694.00 $ 11,113,296.32 $ - - - --71-9,'3-97-.6-8

$ 8,896,497.00 $ 2,936,197.00

8,363,372.34 $ 2,706,521.01

533,124.66 229,675.99

Excess of Funds Available over Expenditures

- - - - - - - - - $ 11,832,694.00 $ 11,069,893.35 $

762,800.65

$

43,402.97 $ =====43=,4=02=.9=7

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CHATTAHOOCHEE TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999

EXHIBIT"C"

Totals per Annual Supplement

Accruals June 30, 1999 June 30, 1998

Adjustments

Shared Services on Jointly Staffed Personnel

North Metro Technical Institute

Hanson,

Sue Powers

SALARIES

TRAVEL

$ 6,786,978.29 $

75,724.64

193,868.82 -197,405.15

-21,492.00

$ 6,761,949.96 $ ==7=5,=72=4=.6=4

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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, 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-827-97-03

Previously Reported Corrective Action Implemented

PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

827-95-03 827-96-03 827-96-04 FA-827-97-03

Partially Resolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses

CORRECTIVE ACTION/RESPONSES

REPORTING Incorrect Student Payment Summary Report Finding Control Number: 827-95-03

The final step of the adjustment process was not implemented before the projected date of September 30, 1998. These adjustments will be submitted to the U.S. Department of Education no later than June 30, 2000.

REPORTING Incorrect Student Payment Summary Report Finding Control Number: 827-96-03

The final step of the adjustment process was not implemented before the projected date of September 30, 1998. These adjustments will be submitted to the U.S. Department of Education no later than June 30, 2000.

ACTIVITIES ALLOWED OR UNALLOWED Award not Properly Calculated Finding Control Number: 827-96-04

An accounts receivable relating to this finding has not been recorded in the accounting records. The Institute has further investigated this matter and had determined that an accounts receivable should be established in the amount of$484.00.

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CHATTAHOOCHEE TECHNICAL INSTITUTE AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
YEAR ENDED TIJNE 30, 1999
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTION/RESPONSES REPORTING Incorrect Student Payment Summary Report Amount: $3,612.00 Finding Control Number: FA-827-97-03 The Institute did not complete the adjustment process provided in Dear Colleague letter P-97-2 to have the validity of the awards certified by the state auditors and the adjustment submitted to the U. S. Department of Education. The Institute will complete the provisions in Dear Colleague letter P-97-2 and submit these adjustments to the U.S. Department of Education no later than June 30, 2000.
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