- 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, 2000
- 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, 2000-06-30
- Date of Original:
- 1999/2000
- 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 1999-2000
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1999-h2000
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b1999-h2000
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
COLUMBUS TECHNICAL INSTITUTE MANAGEMENT REPORT -TABLEOFCONTENTS-
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
SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
USSELL W. HINTON
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
September 21, 2000
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 of Directors
and Honorable J. Robert Jones, President Columbus Technical Institute
Ladies and Gentlemen:
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State o/Georgia Report o/the 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, 2000, 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 of1996.
This Management Report contains information pertinent to the financial and compliance activities of Columbus Technical Institute as ofand for the year ended June 30,2000. 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 ofColumbus Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:gp
State Auditor
SECTION I SELECTED FINANCIAL INFORMATION
COLUMBUS TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2000
EXHIBIT "A"
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office City of Columbus Consolidated Govemment For Continuation of Program Live Work Projects Prior Year Local Funds Private Grant
Surplus
- 1-
$
4,413.84
3,303.79
2,668.45
31,592.55
16,966.99
81,333.87
$
140,279.49
0.00 $
...::3~1.:..:.12=-
$
140,279.49 $==~3~1~.1~2
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. 2000
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 6,970,925.00 $ 6,970,925.00 $
1,260,455.83
1,152,462.33
2,595,407.00
2,336,063.97
$ 10,826,787.83 $ 10,459,451.30 $
0.00 -107,993.50 -259,343.03
-367,336.53
0.00
39,722.02
39,722.02
$ 10,826,787.83 $ 10,499,173.32 $
-::::32:.:7..!.:,6:..:.1..:..:4.~5~1
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Capital Outlay Job Training Partnership Act Year 2000 Project Funding
$ 8,404,903.00 $ 8,271,098.29 $
2,377,469.00
2,256,515.29
10,000.00
10,000.00
23,415.83
0.00
11,000.00
10,999.69
133,804.71 120,953.71
0.00 23,415.83
0.31
$ 10,826,787.83 $ 10,548,613.27 $ _ _-=-27:....:8:.!...,1:....:..7....:..4.~5=-6
Excess of Funds Available over Expenditures
$
-49,439.95 $ ===-4,;,;;9;.b,4~3;;;;,9.=9,;;;.5
- 2-
COLUMBUS TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 2000
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriation
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 487,658.00 $ 487,658.00 $
0.00
~
EXPENDITURES Equipment-Technical Institutes
$ 487,658.00 $ 487,626.88 $
---.:3:..;,1.:..:,.1.::.2
Excess of Funds Available over Expenditures
$
31.12 $ =====::::::3;.,;,1::,;..1.::.2
- 3-
COLUMBUS TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000
EXHIBIT "0"
Totals per Annual Supplement
Accruals June 30, 1999 June 30,2000
Unlocated Variance
SALARIES
TRAVEL
$ 6,536,710.59 $ 58,491.79
-32,646.97 34,045.29
247.06
-368.00
$ 6,538,355.97 $ 58,123.79
-4-
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS
COLUMBUS TECHNICAL INSTITUTE AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
FS-828-98-01 FS-828-99-01
Further Action Not Warranted Previously Reported Corrective Action Implemented
PRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
FA-828-97-01
Previously Reported Corrective Action Implemented