- Collection:
- Georgia Government Publications
- Serial:
- Review report, state of Georgia, Columbus Technical Institute, Columbus, Georgia.
- Title:
- Management report, Columbus Technical Institute, Columbus, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1998
- Creator:
- Georgia. Department of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits.
Georgia. Department of Audits and Accounts. - Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1998-06-30
- Date of Original:
- 1998/1999
- Subject:
- Columbus Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Muscogee County, Columbus, 32.46098, -84.98771
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- -June 30, 2000.
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
Issued by the Georgia Dept. of Audits, <1994>-1996; Dept. of Audits and Accounts, 1997-2000.
Year ended June 30, 1994; title from cover. - External Identifiers:
- Call Number GA A800 .R1 V6 C6 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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MANAGEMENT REPORT COLUMBUS TECHNICAL INSTITUTE
COLUMBUS, GEORGIA ~N ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
COLUMBUS 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
SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF 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
October 6, 1998
Honorable Zell Miller, Governor Members ofthe General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board of Directors
and Honorable J. Robert Jones, President Columbus 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 of Georgia 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 performed certain audit procedures at Columbus Technical Institute. Accordingly, the financial statements and compliance activities of Columbus 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 Columbus 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 Columbus Technical Institute. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
CLV:jb
Claude L. Vickers State Auditor
SECTION I SELECTED FINANCIAL INFORMATION
COLUMBUS TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30.1998
EXHIBIT "A"
FUND BALANCE - JUNE 30.1998
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Expired Grant Balances Live Work Projects Prior Year Local Funds Private Grants
Surplus
$
31,558.70 $
129.64 $ 31,688.34
<:
$
224.79
$
224.79
12,228.28
12,228.28
19,085.47
19,085.47
20.16
20.16
$
129.64
129.64
$
31,558.70 $
129.64 $ 31,688.34
-1-
COLUMBUS 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"
EXPENDITURES Personal Services-I nstitutions Operating Expenses-Institutions Quick Start Program Job Training Partnership Act
Excess of Funds Available over Expenditures
$ 10,230,289.00 $ 9,948,398.66 $ _ _-..;.28..;.1..:.,8;.;9..;.0..;.3.;.4
$ 7,595,826.00 $ 7,479,225.58 $
2,543,910.00 2,354,777.55
69,161.00
68,763.79
21,392.00
18,673.06
116,600.42 189,132.45
397.21 2,718.94
$ 10,230,289.00 $ 9,921,439.98 $
30_8...:.,.,84_9._0_2
'C ..
$ 26,958.68 $ ====2=6:.=,9=5:::::8.=6=8
-2-
COLUMBUS 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
VARIANCEFAVORABLE (UNFAVORABLE)
$ 178,000.00 $ 178,000.00 $
0_.0_0
EXPENDITURES Equipment-Technical Institutes
$ 178,000.00 $ 178,000.00 $
0_.0_0
Excess of Funds Available over Expenditures
$
0.00 $=====0:=.0=0
-3-
COLUMBUS 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
SALARIES
TRAVEL
$ 6,020,214.25 $
36,682,97
37,179,84 -16,911.04
1,718.59 -944.14
$ 6,040,483.05 $ 37,457.42
-4-
SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS
"..
COLUMBUS TECHNICAL INSTITUTE 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
FS-828-97-01
Partially Resolved-See Corrective Action/Response
CORRECTIVE ACTIONIRESPONSES
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-828-97-01
Details of corrective action relating to this control category are explained within Prior Year Federal Awards Finding and Questioned Costs, finding number FA-828-97-01.
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
FA-828-97-01
Partially Resolved-See Corrective Action/Response
CORRECTIVE ACTIONIRESPONSES
EQUIPMENT AND REAL PROPERTY MANAGEMENT Inadequacies in Operation of Property Management System Finding Control Number: FA-828-97-01
A complete physical inventory was taken prior to June 30, 1998. However, numerous discrepancies were identified, and we are currently undertaking steps to resolve these before adjusting the PROPS records.
't ..
SECTIONID CURRENT YEAR FINDINGS AND QUESTIONED COSTS
COLUMBUS TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1998
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-828-98-01
For the year under review, the Institute's property management procedures were found to be inadequate in regard to maintaining equipment inventory. The following deficiencies were noted:
(1) The July 1, 1997, PROPS 8034AG report (property Records System Inventory Report In Decal Sequence) and activity reflected in the PROPS 8113RA report (Property Records System Transaction History File Report) did not reconcile to the June 30, 1998, PROPS 8034RA report (Property Records System Inventory Report In Decal Sequence).
(2) The physical inventory was not reconciled to the PROPS (Property Records System).
Columbus Technical Institute should establish controls to ensure that equipment inventories are maintained in accordance with the State Property System Manual.