- 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, 1999
- 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, 1999-06-30
- 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 1998-99
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1998-h99
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1998-h99
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
MANAGEMENT REPORT COLUMBUS TECHNICAL INSTITUTE
COLUMBUS,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
COLUMBUS TECHNICAL INSTITUTE 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
SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF 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
November 3, 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 J. Robert Jones, President Columbus Technical Institute
Ladies and Gentlemen:
As part ofour 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 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 ofand 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 ofmanagement and members of the Local Board ofDirectors of Columbus Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~~:::-4~ State Auditor
RWH:gp
SECTION I SELECTED FINANCIAL INFORMATION
COLUMBUS 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" Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1998
Refunds to Granters 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
$
31,558.70
$
31,558.70
$
129.64
129.64
$
31,558.70 $
129.64 $
31,688.34
$
41,085.52
$
41,085.52
-1,290.84
$
149.00
-1,290.84 149.00
$
39,794.68 $
149.00 $
39,943.68
$
129.64 $
129.64
$
224.79
224.79
31,333.91
31,333.91
$
31,558.70 $
129.64 $
31,688.34
FUND BALANCE- JUNE 30, 1999
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education - Administrative Central Office For Refund to City of Columbus Consolidated Government Live Work Projects Prior Year Local Funds
Surplus
$
39,794.68 $
149.00 $ ===3=9,9=43=.6=8
$
71.66
$
71.66
1.00 22,838.55 16,883.47
$
149.00
1.00 22,838.55 16,883.47
149.00
$ - 1-
39,794.68 $
149.00 $ ===3=9,...,94=3=.6=8
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, 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}
$ 6,849,514.00 $ 6,849,514.00 $
1,079,373.00
827,788.95
2,417,986.00
2,208,869.66
$ 10,346,873.00 $ 9,886,172.61 $
0.00 -251,584.05 -209, 116.34
-460,700.39
0.00
31,333.91
31,333.91
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Quick Start Program Job Training Partnership ~ct
- - - - - - $ 10,346,873.00 $ 9,917,506.52 $
-429",366.48
$ 8,054,502.00 $ 7,862,622.47 $
2,195,370.00
1,962,099.88
71,844.00
71,844.00
25,157.00
22,231.01 .
191,879.53 233,270.12
0.00 2,925.99
Excess of Funds Available over Expenditures
----------- $ 10,346,873.00 $ 9,918,797.36 $
428,075.64
$
-1,290.84 $ =====-1=,2=90=.8=4
-2-
COLUMBUS TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"8" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1999
EXHIBIT "C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
- - - - - - $ 200,000.00 $ 200,000.00 $
0.00
EXPENDITURES Equipment-Technical Institutes
- - - - - - $ 200,000.00 $ 200,000.00 $
0.00
Excess of Funds Available over Expenditures
$
0.00 $=====0.=00=
-3-
COLUMBUS TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999
EXHIBIT "D"
Totals per Annual Supplement
Accruals June 30, 1999 June 30, 1998
SALARIES
TRAVEL
$ 6,349,478.25 $
55,670.00
32,646.97 -37,179.84
368.60 -1,718.59
$ 6,344,945.38 $ ==5=4,=32=0=.0=1
-4-
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS
COLUMBUS TECHNICAL INSTITUTE AUDlTEE'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-828-97-01 FS-828-98-01
Further Action Not Warranted Unresolved-See Corrective Action/Responses
CORRECTIVE ACTION/RESPONSES
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-828-98-01
Details of corrective action relating to this control category are explained within Prior Year Federal Award Finding and Questioned Costs, finding number FA-828-97-01.
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
F A-828-97-01
Unresolved-See Corrective Action/Responses
CORRECTIVE ACTION/RESPONSES
EQUJPMENT AND REAL PROPERTY MANAGEMENT Inadequacies in Operation ofProperty Management System Finding Control Number: FA-828-97-01
We are unable to fully reconcile the July 1, 1997, PROPS 8034AG report to the June 30, 1998, PROPS 8034RA report. We are currently undertaking steps to resolve differences.
SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS
COLUMBUS TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30, 1999
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-828-99-01
The internal accounting control procedures for the property management system utilized by Columbus Technical Institute were not adequate. The following deficiencies were noted regarding the Institute's records for equipment inventories:
(1) The July 1, 1998, PROPS 8034AG report (Property Records System Inventory Report In Decal Sequence) plus activity reflected in the PROPS 8113RA report (Property Records System Transaction History File Report) did not reconcile to the June 30, 1999, PROPS 8034RA report (Property Records System Inventory Report In Decal Sequence).
(2) Equipment activity reflected in the FACS (Fiscal Accounting Control System) was not reconciled to the PROPS (Property Records System).
These deficiencies occurred because ofmanagement's failure to adequately monitor the subsidiary equipment inventory records. Columbus Technical Institute should establish controls to ensure that equipment inventories are maintained in accordance with the State Property System Manual.