- Collection:
- Georgia Government Publications
- Serial:
- Management report, Columbus Technical College, Columbus, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Columbus Technical College, Columbus, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2001
- Creator:
- Georgia. Department of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits and Accounts.
- Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2001-06-30
- Date of Original:
- 2000/2001
- Subject:
- Columbus Technical College--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:
- Year eneded June 30, 2001-
Title from cover.
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
Fiscal year ended: June 30, 2006. - External Identifiers:
- Call Number GA A800 .R1 V6 C6 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bc6-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
GA
ABoo
u ~
t:lkJ Clo .;iax, olOOI
1.1.1,.
lall
.
.
ti
' .
..ILJ
.,l, i4
Ill
~ lal
MANAGEMENT REPORT
COLUMBUS TECHNICAL COLLEGE COLUMBUS, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2001
RECEIVED
RusseII W. HmtnQoBc\uLrI,B,1REARNIETSs State Auditor
COLUMBUS TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGETFUND
B
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
RussELL W. HINTON
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 2 I4 Atlanta, Georgia 30334-8400
November 26, 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 of Directors
and Honorable J. Robert Jones, President Columbus 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 Columbus Technical College. Accordingly, the financial statements and compliance activities of Columbus 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 Columbus Technical College as ofand 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 ofColumbus Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
Q~. f2R..~-~:. ~J:ell W. Hinton State Auditor
RWH:gp
SELECTED FINANCIAL INFORMATION
COLUMBUS 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
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
FUND BALANCE JUNE 30, 2001
"An
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
140,279.49
$
31.12
$
140 279.49 $
31.12
$
19,082.08 $
10,060.64
121,102.80
-7,172.50
$
140 184.88 $
2 888.14
$
31.12
$
4,413.84
3,303.79
132,561.86
$
140 279.49 $
31.12
$
140 184.88 $=======2,..,8=8==8==.1==4
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Continuation of Program For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects Prior Year Local Funds Private Grant
Surplus
-1 -
$
10,062.94
652.97 1,892.37 33,159.15 17,369.90 76617.83
$
139,755.16
429.72 $
2,888.14
$
140184.88 $=====2==,88=8=.1==4
COLUMBUS 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)
$ 7,492,441.00 $ 7,492,441.00 $
1,151,427.60
1,029,752.37
3,271,751.00
3,016,110.45
$ 11,915,619.60 $ 11,538,303.82 $
0.00 -121,675.23 -255,640.55
-377,315.78
0.00
132,561.86
132,561.86
$ 11,915,619.60 $ 11,670,865.68 $ _ _-_24_4...:....,7_5_3._92_
$ 9,071,471.87 $ 8,920,841.38 $
2,607,362.73
2,392,136.50
236,785.00
236,785.00
150,630.49 215,226.23
0.00
$ 11,915,619.60 $ 11,549,762.88 $ - - - -3-6-5-,8'5-6.-72-
$ 121 ,102.80 $ ===12=1=,1=0==2=.8=0
-2-
COLUMBUS 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
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 346,059.00 $ 346,059.oo $ _ _ _ _ _o_.o_o
- - - - - - - - - $ 346,059.00 $ 353,231.50 $
-7,172.50
$
-7 172.50 $ ====-7=1=7=2=.5=0
-3 -
COLUMBUS TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 2000 June 30, 2001
SALARIES
TRAVEL
$ 7,151,160.94 $ 83,452.59
-34,045.29 48 920.84
$ 7,166,036.49 $ 83,452.59
-4 -