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