STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
GA- 
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MANAGEMENT REPORT CHAITAHOOCHEE TECHNICAL COLLEGE 
MARIEITA, GEORGIA 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30# 2001 RECEIVED 
DGCUi\1ENTS 
Russell W. fift'tttUY1AmEs 
State Auditor 
 
 CHAITAHOOCHEETECHNICALCOLLEGE MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LEITER OF TRANSMITTAL 
 
SECTION I 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGETFUND 
 
1 
 
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES 
 
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 
 
 w. RUSSELL 
 
HINTON 
 
STATE AUDITOR 
 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.W.. Suite 214 Atlanta. Georgia 30334-8400 
September 20, 2001 
 
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 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 of and for the year ended June 30, 2001, we have performed certain audit procedures at Chattahoochee Technical College. Accordingly, the financial statements and compliance activities of Chattahoochee Technical College 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 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 ofChattahoochee Technical College and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
-:;;_  Qe L<l .a j ~ 
;u):11 W. Hinton State Auditor 
RWH:gp 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 CHATTAHOOCHEE 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 Year Ended June 30, 2001 
Adjustments to Prior Year's Revenues/ Accounts Receivable 
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 
 
"A" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
"B" LOTTERY FOR 
EDUCATION 
 
$ 
 
43,472.01 
 
15 490.38 $ 
 
76.36 
 
$ 
 
58,962.39 $ 
 
76.36 
 
$ 
 
8,738.34 $ 
 
20,524.73 
 
49,663.96 
 
1 155.44 
 
$ 
 
58,402.30 $ 
 
21,680.17 
 
$ 
 
15,490.38 $ 
 
76.36 
 
1,137.00 
 
-8.722.80 
 
1,569.83 1,616.53 
 
35,055.23 
 
$ 
 
45 009.17 $ 
 
1,213.36 
 
FUND BALANCE - JUNE 30, 2001 
 
$ 
 
72.355.52 $ 
 
20,543.17 
 
SUMMARY OF F!,!ND BALANCE 
Reserved Federal Financial Assistance For Continuation of Program For Refund to Granter Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects State Grants For Refund to Granter Agency Other 
Surplus 
-1  
 
$ 
 
7.00 
 
7,985.70 4,059.47 51,040.69 
 
739.05 
 
$ 
 
63,831.91 
 
8,523.61 $ 
 
20,543.17 
 
$ 
 
72,355.52 $ 
 
20,543.17 
 
 CHATTAHOOCHEE 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 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 8,539,902.00 $ 8,539,902.00 $ 1,176,213.00 1,017,819.98 4,492,103.00 4,056,924.63 
$ 14,208,218.00 $ 13,614,646.61 $ 
 
0.00 -158,393.02 -435, 178.37 
-593,571.39 
 
0.00 
 
35,055.23 
 
35,055.23 
 
$ 14,208,218.00 $ 13,649,701.84 $ _ _-_5_58...,.5_1_6_.1_6 
 
$ 10,936,917.50 $ 10,602,457.32 $ 
 
3,158,174.50 2,884,454.56 
 
113,126.00 
 
113,126.00 
 
334,460.18 273,719.94 
0.00 
 
$ 14,208,218.00 $ 13,600,037.88 $ _ _..;;6~08;;...;.;18;.;;0.;;.;.1.;;.2 
 
$ 49,663.96 $ ===.......;49_,6=6=3-.9=6 
 
-2- 
 
 CHATTAHOOCHEE 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 Other Revenues Retained 
EXPENDITURES Equipment-Technical Institutes 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 449,271.00 $ 449,271.00 $ 
 
215161461.00 
 
215161461.00 
 
0.00 0.00 
 
$ 219651732.00 $ 2,965,732.00 $ _ _ _ _ _o_.o_o 
 
$ 21965,732.00 $ 2,964,576.56 $ _ _ _1...;.,1_5_5_.4_4 
 
$ 
 
1,155.44 $ ===1=1=5=5=.4=4 
 
-3- 
 
 CHATTAHOOCHEE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT"D" 
 
Totals per Annual Supplement 
Accruals 
June 30, 2001 June 30, 2000 
Adjustments Shared Services on Jointly Staffed Personnel North Metro Technical College Hanson, Sue Powers 
 
SALARIES 
 
TRAVEL 
 
$ 8,576,697.19 $ 119,171.89 
 
146,917.12 -146,928.48 
 
-29,302.31 $ 8,547,383.52 $ 119171.89 
 
-4- 
 
 SECTION II AUDITEE'S RESPONSE TO PRlOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CHATTAHOOCHEE TECHNICAL COLLEGE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2001 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-827-00-01 
 
Previously Reported Corrective Action Implemented 
 
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
827-95-03 827-96-03 FA-827-97-03 
 
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 
 
Final reconciliation of the adjustments to be made on the Student Payment Summary Report has been prepared and will be sent to the U. S. Department of Education by March 31, 2002, following procedures in Dear Colleague letter P-97-2. 
 
REPORTING Incorrect Student Payment Summary Report Finding Control Number: 827-96-03 
 
The final step ofthe adjustment process has not been implemented. A final reconciliation of the student accounts must be completed and then sent to the U. S. Department of Education following the guidelines of Dear Colleague letter P-97-2 by March 31, 2002. 
 
REPORTING Incorrect Student Payment Summary Report Amount: $3,612.00 Finding Control Number: FA-827-97-03 
 
The College must have the student awards certified by the state auditors before submission to the U. S. Department ofEducation for adjustment. Arrangements will be made to have the certification performed in order to submit the adjustments before June 30, 2002, following the provisions in Dear Colleague letter P-97-2.