- Collection:
- Georgia Government Publications
- Serial:
- Griffin Technical College, Griffin, Georgia, report on review of the financial statements for the fiscal year ended ...
- Title:
- Audit report, state of Georgia, Griffin Technical Institute, Griffin, Georgia, year ended June 30, 1999
- Creator:
- Georgia. Department of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits and Accounts, issuing body.
- Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1999-06-30
- Date of Original:
- 1998/1999
- Subject:
- Griffin Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Spalding County, Griffin, 33.24678, -84.26409
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: Fiscal year ended June 30, 2002.
Report year covers fiscal year.
Report may be issued instead for some years called: Management report, Griffin Technical College, Griffin, Georgia, an organizational unit of the state of Georgia -year ended June 30, 2008; or: Griffin Technical College, Griffin, Georgia, management report for fiscal year ended ..., fiscal year ended June 30, 2009- ; or: Griffin Technical College, Griffin, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ...
No further reports published after 2010; Griffin Technical College merged in 2009 with Flint River Technical College to form Southern Crescent Technical College.
Fiscal year ended June 30, 2002 (online surrogate); title from PDF cover (Georgia Government Publications database, viewed September 20, 2023).
Fiscal year ended June 30, 2002 (online surrogate); (Georgia Government Publications database, viewed September 20, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 G8 1998-99
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bg8-b1998-h99
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bg8-b1998-h99
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
MANAGEMENT REPORT GRIFFIN TECHNICAL INSTITUTE
GRIFFIN, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
2S4 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
GRIFFIN TECHNICAL INSTITUTE MANAGEMENT REPORT -TABLE OF CONTENTS-
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES
COMPARED TO BUDGET
BUDGETFUND
B
"A" DEPARTMENTOFTECHNICALANDADULTEDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
W. RussELL
H1NTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 16, 1999
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members ofthe Local Board ofDirectors
and Honorable Coy L. Hodges, President Griffin 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 ofthe 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 Griffin Technical Institute. Accordingly, the financial statements and compliance activities of Griffin 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 Griffin Technical Institute as of and 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 ofthe Local Board ofDirectors of Griffin Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~~-~ Russell W. Hinton State Auditor
RWH:jb
SELECTED FINANCIAL INFORMATION
GRIFFIN 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" Exhibit "C"
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
$
86,205.79
13,199.24 $
$
99,405.03 $
$
35.60
35.60 $
86,205.79 13,234.84
99,440.63
$
30,778.90
74,982.42
$
$
105,761.32 $
$
0.00
0.00 $
30,778.90
74,982.42 0.00
105,761.32
$
13,199.24 $
14,547.09
71,658.70
$
99,405.03 $
35.60 $
13,234.84
35.60 $
14,547.09 71,658.70 99,440.63
FUND BALANCE - JUNE 30, 1999
$
105,761.32 $
0.00 $ 105,761.32
SUMMARY OF FUND BALANCE
Reserved Live Work Projects Local Grants and Contracts
Surplus
$
27,963.28
$
27,963.28
46,769.05
46,769.05
31,028.99 $ _ _ ____,;;_o.=oo.;;_
31,028.99
$ -1-
105,761.32 $
0.00 $ 105,761.32
GRIFFIN 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)
$ 4,765,780.00 $ 4,765,780.00 $
1,255,250.00
859,423.77
2,678,115.00
2,052,866.35
$ 8,699,145.00 $ 7,678,070.12 $
0.00 -395,826.23 -625,248.65
-1,021,074.88
49,012.00
71,658.70
22,646.70
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act
- - - - - - $ 8,748,157.00 $ 7,749,728.82 $
-998,428.18
$ 5,201,457.00 $ 4,969,273.43 $
2,376,682.00
1,730,527.01
1,024,293.00
842,951.48
145,725.00
131,994.48
232,183.57 646,154.99 181,341.52
13,730.52
Excess of Funds Available over Expenditures
- - - - - - $ 8,748,157.00 $ 7,674,746.40 $
1,073,410.60
$
74,982.42 $ ====7=4,9=82=.4=2
-2 -
GRIFFIN TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1999
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE}
s s s_ _ _ _ 11s,2so.oo
11s,2so.oo
--=-o;.;:_oo.:;..
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
- - - - - - $ 116,250.00 $ 116,250.00 $
0.00
$
0.00 $ =======0=00=
-3-
GRIFFIN 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
$ 4,666,271.16 $
71,628.74
33,238.10 -4,788.00
163.00 -655.91
$ 4,694,721.26 $====7=1'==13=5=.8=3
-4-