- Collection:
- Georgia Government Publications
- Serial:
- Management report, Griffin Technical College, Griffin, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Griffin Technical College, Griffin, 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:
- Griffin Technical College--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:
- Year ended June 30, 2001-
Ceased with: Year ended June 30, 2008.
Title from cover.
Report year covers fiscal year.
For some years, report may be issued instead called: Griffin Technical College, Griffin, Georgia, report on review of the financial statements for the fiscal year ended ..., or: Griffin Technical College, Griffin, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ...
Year ended June 30, 2008 (online surrogate) (Georgia Government Publications database, viewed September 20, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 G8 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bg8-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bg8-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
,~,,
u.f
LJ
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
IJC-
A~oo
. f< I
Vw
G8
~coo- ;;;.oo I
MANAGEMENT REPORT
GRIFFIN TECHNICAL COLLEGE GRIFFIN, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2001 RECEf VE 1J
M
Ci
r,,.-,r, ~ "-r.17-S .,_...,,,l),,,.-....... l.ii-l!. !:.=..t'<c:.
Russell W. lffihtt:MlARIES
State Auditor
.a.taM.ttt.t.t.el.l
GRIFFIN TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDTI1JRES
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
W. RussELL
H1NTON
STATE AUDITOR
(404) 6562174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W.. Suite 214 Atlanta. Georgia 30334-8400
November 16, 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 Coy L. Hodges, President Griffin 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 Griffin Technical College. Accordingly, the financial statements and compliance activities of Griffin Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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 College as of and 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 of Griffin Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:gp
State Auditor
SELECTED FINANCIAL INFORMATION
GRIFFIN 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 Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Live Work Projects Local Grants and Contracts Prior Year Local Funds
Surplus
- 1-
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
85,029.51
450.94 $
0.00
$
85,480.45 $
0.00
$
3,505.63
83,171.27
$
0.00
$
86,676.90 $
0.00
$
450.94 $
0.00
32.25
84,997.26
$
85,480.45 $
0.00
$
86,676.90 $__,.....,.....,.....o._.o=o
$
671.45
42,554.63
51.08
39 474.88
$
82,752.04
3,924.86 $
0.00
$
-====---- 86,676.90 $
0.00
GRIFFIN 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 Adult Literacy Grants Capital Outlay
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 5,886,714.00 $ 5,842,975.69 $
1,416,221.49
1,150,338.40
3,664,206.00 3,114,320.46
$ 10,967,141.49 $ 10,107,634.55 $
-43,738.31 -265,883.09 -549,885.54
-859,506.94
0.00
84,997.26
84,997.26
___ __ $ 10,967,141.49 $ 10,192,631.81 $
-77_4_,._509.68
$ 6,689,943.50 $ 6,377,530.57 $
3,050,316.99 2,660,116.12
1,129,652.00
974,584.85
97,229.00
97,229.00
312,412.93 390,200.87 155,067.15
0.00
$ 10,967,141.49 $ 10,109,460.54 $ _ _.;;;.8.;..;5.7..,6.;;..;;8.0..._.9__5_
$
83.171.27 $ =====-8_3_,1_1_1.-2_1
-2-
GRIFFIN 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)
$ 354,716.00 $ 354,716.00 $ _ _ _ _..:0.:.:.0c.:..0
$ 354,716.00 $ 354,716.oo $ _ _ _ __:;o.:.:.oc.:..o
$
o.oo $ =====o=.o=o
-3-
GRIFFIN 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
$ 5,861,031.20 $ 97,970.79
-11,624.50 13,494.33
$ 5,862,901.03 $ 97,970.79
-4-