- Collection:
- Georgia Government Publications
- Serial:
- Management report, Lanier Technical College, Oakwood, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Lanier Technical College, Oakwood, 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:
- Lanier Technical College--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:
- Year ended June 30, 2001-
Ceased with: Year ended June 30, 2004.
Title from cover.
Report year covers fiscal year.
For some years, including between 2004 and beginning of succeeding title, 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 ...
It is unclear whether the succeeding title is available in print or whether the resource becomes online-only.
Year ended June 30, 2004 (online surrogate); (Georgia Governent Publications database, viewed September 18, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 L28 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bl28-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bl28-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
MANAGEMENT REPORT LANIER TECHNICAL COLLEGE
OAKWOOD, GEORGIA
AN ORGANIZATIONAi. UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001 REC E f VE D
f).__ ,, ,_., . c: ,,
Russell W. 1-itm&Fti\ARiES
State Auditor
LANIER TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LEITER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIDITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITIJRES
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
RussELL W. HINTON
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.W., Suite 214 Atlanta, Georgia 30334-8400
November 2, 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 Joe E. Hill, President Lanier 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 ofand for the year ended June 30, 2001, we have performed certain audit procedures at Lanier Technical College. Accordingly, the financial statements and compliance activities of Lanier 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 Lanier 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 Lanier 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
-
LANIER 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 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 Prior Year Local Funds Private Grants - Donations
Surplus
- 1-
"A" DEPARTMENT OF
TECHNICAL AND
ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
29,370.33
3 284.63 $
0.00
$
32,654.96 $
0.00
$
14,693.89 $
6,955.66
33,682.34
-2,378.21
$
48,376.23 $
4 577.45
$
3,284.63 $
29,370.33
$
32,654.96 $
0.00 0.00
$
48,376.23 $ ===--4,;.:;,5;;;,;7.,;.7.;.,;.4~5
$
198.79
19,436.69
8,245.98
20,493.15
$
48,374.61
1.62 $
4 577.45
$
48,376.23 $ ............_4;..,;,5;;,;,7.,;.7;.;.4,;;;.5
LANIER 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 Adult Literacy Grants Quick Start Program
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 7,579,668,00 $ 7,579,668.00 $
1,036,199.00
897,280.87
2,884,883.00
2,760,512.00
$ 11,500,750.00 $ 11,237,460.87 $
0.00 -138,918.13 -124,371.00
-263,289.13
0.00
29,370.33
29,370.33
$ 11,500,750.00 $ 11,266,831.20 $ - - - --2-33-,9'1-8-.80-
$ 7,456,364.00 $ 7,392,153.19 $
2,809,429.00
2,662,641.17
91,889.00
91,889.00
1,073,068.00
1,016,465.50
70,000.00
70,000.00
64,210.81 146,787.83
0.00 56,602.50
0.00
$ 11,500,750.00 $ 11,233,148.86 $ _ _..;;2.c...67...;.,6_0_1_.1_4
$
33,682.34 $ ======33....6=8=2=.3=4
-2-
LANIER 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)
$ 313,531.00 $ 313,531.00 $
0.00
61,405.00
61,405.00
0.00
- - - - - - $ 374,936.00 $ 374,936.00 $
0.00
- - - - ' - - - - $ 374,936.00 $ 377,314.21 $
-2,378.21
$
-2,378.21 $ =====-2=,3=7=8=.2=1
-3-
LANIER TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June30,2000 June 30, 2001
SALARIES
TRAVEL
$ 6,667,072.68 $ 135,861.19
-67,792.07 70,668.38
$ 6,669,948.99 $
-4-