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DEPARTMENT OF AUDITS AND ACCOUNTS 
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MANAGEMENT REPORT 
HEART OF GEORGIA TECHNICAL COLLEGE DUBLIN, GEORGIA 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001 
RECEIVED 
JAN O2 2002 
w. Russell Hm/;Pi~MENTS 
State Auditor r. BRARlS 
 
 HEART OF GEORGIA TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LEITER OF TRANSMITIAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGETFUND 
 
1 
 
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITIJRES 
 
COMPARED TO BUDGET 
 
BUDGETFUND 
 
B 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C 
 
"B" LOTTERY FOR EDUCATION 
 
3 
 
 RusSELL W. HtNTON 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S. W., Suite 2 I4 Atlanta, Georgia 30334-8400 
October 23, 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 Randall Peters, President Heart of Georgia 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 Heart ofGeorgia Technical College. Accordingly, the financial statements and compliance activities of Heart of Georgia 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 Heart of Georgia 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 ofHeart of Georgia Technical College and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
 SELECTED FINANCIAL INFORMATION 
 
 HEART OF GEORGIA 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 
Adjustments to Prior Year's Accounts Receivable 
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 
 
"A" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
"B" LOTTERY FOR 
EDUCATION 
 
$ 
 
31,359.74 
 
4 448.28 $ 
 
0.00 
 
$ 
 
35,808.02 $ 
 
0.00 
 
$ 
 
1,709.40 $ 
 
185.30 
 
36,788.30 
 
141.69 
 
$ 
 
38.497.70 $ 
 
326.99 
 
$ 
 
4,448.28 
 
5,585.56 $ 
 
185.30 
 
425.44 
 
31,293.85 
 
$ 
 
41 753.13 $ 
 
185.30 
 
$ 
 
s_ _ _ 32,552.59 
 
1_4_1_.6_9 
 
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 PriorYearLocalFunds 
Surplus 
-1- 
 
$ 
 
4,031.65 
 
5,919.19 
 
21,616.55 
 
$ 
 
31,567.39 
 
985.20 $ 
 
141.69 
 
$ 
 
s_ _ _ 32,552.59 
 
1_4_1_.6_9 
 
 HEART OF GEORGIA 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) 
 
$ 7,377,619.14 $ 7,376, 188.54 $ 
 
1,142,877.00 
 
1,046,274.18 
 
2,060,900.00 
 
1,833,147.27 
 
$ 10,581,396.14 $ 10,255,609.99 $ 
 
-1,430.60 -96,602.82 -227,752.73 
-325,786.15 
 
0.00 
 
31,293.85 
 
311293.85 
 
$ 10,5811396.14 $ 10,286,903.84 $ _ _-_29;;_4;..:..,4;.;;.9.;;;;.2.;.;;.30.;;_ 
 
$ 6,356,758.00 $ 6,245,516.39 $ 
 
3,361,764.00 
 
3,205,853.38 
 
823,922.00 
 
759,793.63 
 
381952.14 
 
381952.14 
 
111,241.61 155,910.62 
64,128.37 0.00 
 
$ 10,581,396.14 $ 10,250,115.54 $ _ _.;:.3.:;.31:.:;,2:;,;8;.;.0;.;.6.;;.0 
 
$ 
 
36,788.30 $==-=..,.;;;,;36...,,7_8.8.=.3-=0 
 
-2- 
 
 HEART OF GEORGIA 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 Other Revenues Retained 
EXPENDITURES Equipment-Technical Institutes 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 488,232.00 $ 488,232.00 $ 
1,000,000.00 1,000,000.00 
 
0.00 0.00 
 
____ $ 1,488,232.00 $ 1,488,232.00 $ 
 
_ .0;..0.0~ 
 
- - - - - - $ 1,488,232.00 $ 1,488,090.31 $ 
 
141.69 
 
$ 
 
141.69 $....,=_ _1...4._1_.6_9 
 
-3-