- Collection:
- Georgia Government Publications
- Serial:
- Lanier Technical College, Oakwood, Georgia, management report for fiscal year ended ...
- Title:
- Management report, Lanier Technical Institute, Oakwood, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1998
- 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, 1998-06-30
- Date of Original:
- 1998/1999
- Subject:
- Lanier Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Hall County, 34.31689, -83.81968
United States, Georgia, Hall County, Oakwood, 34.2276, -83.88435 - Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: Fiscal year ended June 30, 2014.
Report year covers fiscal year.
For some years, including between end of preceding title and 2014, report may be released instead called: Lanier Technical College, Oakwood, Georgia, report on audit of the financial statements for the fiscal year ended ...; or: Lanier Technical College, Oakwood, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended ...
Fiscal year ended June 30, 2014; title from PDF cover (Georgia Government Publications database, viewed September 19, 2023).
Fiscal year ended June 30, 2015 (Received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts); (Georgia Government Publications database, viewed September 19, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 L28 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bl28-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bl28-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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MANAGEMENT REPORT LANIER TECHNICAL INSTITUTE
OAKWOOD, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
LANIER TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
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
"-..
CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
October 26, 1998
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members of the Local Board of Directors
and Honorable Joe E. Hill, President Lanier Technical Institute
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the 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, 1998, we have performed certain audit procedures at Lanier Technical Institute. Accordingly, the financial statements and compliance activities of Lanier 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 Lanier Technical Institute as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of Lanier Technical Institute. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
t:f'~~
Claude L. Vickers State Auditor
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SELECTED FINANCIAL INFORMAnON
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LANIER TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30.1998
EXHIBIT "A"
FUND BALANCE - JUNE 30.1998
$
46,771.42 $
639.00 $
47,410.42
"..
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education - Administrative Central Office For Expired Grant Balances Live Work Projects Prior Year Local Funds
Surplus
$
3,143.69
$
3,143.69
331.95 9,842.43 32,526.76
926.59 $
639.00
331.95 9,842.43 32,526.76 1,565.59
$
46,771.42 $
639.00 $ ==4=7:!::,4=1=0.=42=
- 1-
LANIER TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 1998
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropriations Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 5,833,496.00 $ 5,833,483.35 $
673,151.00
616,765.02
1,830,996.00
1,660,697.28
$ 8,337,643.00 $ 8,110,945.65 $
-12.65 -56,385.98 -170,298.72
-226,697.35
40,000.00
53,869.27
13,869.27
EXPENDITURES
Personal Services-I nstitutions Operating Expenses-Institutions Quick Start Program Adult Literacy Grants
$ 8,377,643.00 $ 8,164,814.92 $ - - - --2-1=2,82-8-.08-
$ 5,349,601.00 $ 5,320,201.01 $
1,945,419.00
1,780,348.29
80,500.00
80,487.35
1,002,123.00
928,966.01
29,399.99 165,070.71
12.65 73,156.99
$ 8,377,643.00 $ 8,110,002.66 $
2_67.....:.,6_4_0_.3_4
Excess of Funds Available over Expenditures
$
54,812.26 $====5::::4=,8=12=.=26=
-2-
LANIER TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1998
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
152,100.00 $
152,100.00 $- - - - -0.- 00
EXPENDITURES Equipment-Technical Institutes
$ 152,100.00 $ 151,517.77 $
5_8_2._23_
Excess of Funds Available over Expenditures
$
582.23 $ ====5=:8=:2=.2:=3
' t..
-3-
LANIER TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 1998 June 30, 1997
SALARIES $ 4,970,483.31 $
TRAVEL 90,319.02
109,157.12 -83,695.15
$ 4,995,945.28 $=====9:::::::0,!::::31==:9:=oO:=2
"-..
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