- Collection:
- Georgia Government Publications
- Serial:
- Review report, state of Georgia, Macon Technical Institute, Macon, Georgia ...
- Title:
- Management report, Macon Technical Institute, Macon, 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.
Georgia. Department of Audits and Accounts. - Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1998-06-30
- Date of Original:
- 1998/1999
- Subject:
- Macon Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Bibb County, Macon, 32.84069, -83.6324
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- -Year ended June 30, 2000.
"Title fluctuates: Audits conducted "in accordance with generally accepted auditing standards" are issued as: Audit report; reviews that are "substantially less in scope than an audit in accordance with generally accepted auditing standards" are issued as: Review or Management report."
Report year cover fiscal year.
Issue by the Dept. of Audits, <1994>-1996; Dept. of Audits and Accounts, 1997-2000.
June 30, 1994; title from cover. - External Identifiers:
- Call Number GA A800 .R1 V6 M3 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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MANAGEMENT REPORT MACON TECHNICAL INSTITUTE
MACON, 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
MACON TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
1
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
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 15, 1998
Honorable Zell Miller, 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 Melton Palmer, Jr., President Macon 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 of Georgia 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 Macon Technical Institute. Accordingly, the fmancial statements and compliance activities of Macon 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 fmancial and compliance activities of Macon 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 Macon Technical Institute. However, this report is a matter of public record and its distribution is not limited.
Re~~
CLV:ds
Claude L. Vickers State Auditor
SELECTED FINANCIAL INFORMAnON
'C...
MACON TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30,1998
EXHIBIT "A"
FUND BALANCE - JULY 1
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 30,1997
Adjustments to Prior Year's Accounts Receivable Refunds to Grantors
Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance
Reserved Fund Balance Carried Over from Prior Year as Funds Available
"AU
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
TOTAL
$
401,309.76
20,742.50 $
$
422,052.26 $
$ 733.32
733.32 $
401,309.76 21,475.82
422,785.58
$
18,408.38 $
3,293.23 $
21,701.61
467,619.43
0.00
467,619.43 0.00
$
486,027.81 $
3,293.23 $ 489,321.04
$
20,742.50 $
-2,989.16
1,470.00
401,156.46
$
420,379.80 $
733.32 $
21,475.82 -2,989.16
733.32 $
1,470.00 401,156.46 421,113.12
FUND BALANCE - JUNE 30
$
487,700.27 $
3,293.23 $ 490,993.50
<-
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education - Administrative Central Office Live Work Projects Prior Year Local Funds
Surplus
$
1,675.27
$
1,675.27
360,556.43
360,556.43
105,978.92
105,978.92
19,489.65 $
3,293.23
22,782.88
$
487,700.27 $
3,293.23 $ 490,993.50
- 1-
MACON 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)
$ 8,189,504,00 $ 8,189,504.00 $
1,265,098,00
1,150,337.77
4,527,825.00
3,634,289,68
$ 13,982,427.00 $ 12,974,131.45 $
0,00 -114,760,23 -893,535.32
-1,008,295.55
1,000.00
401,156.46
400,156.46
$ 13,983,427.00 $ 13,375,287.91 $
-.=..6o:..;8;..:...,1~3.=..9.;,.::..09.=..
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Job Training Partnership Act
$ 8,597,844.00 $ 8,350,789.09 $
5,148,970.00
4,393,960.84
236,613.00
162,918.55
247,054.91 755,009.16
73,694.45
$ 13,983,427.00 $ 12,907,668.48 $ _ _.:..:1,.=.07:...:5:.:.:,7.:.5.=.8,;,.:.52=-
Excess of Funds Available over Expenditures
$ 467,619.43 $ ===4;,;;;6,,;,,:7,,;,,61,;,;9=.4;;;;,3
<:...
-2-
MACON TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTIERY FOR EDUCATION YEAR ENDED JUNE 30, 1998
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 310,000,00 $ 310,000,00 $
....,;0....,;.0;,.:;..0
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
$ 310,000.00 $ 310,000,00 $ - - - - -0,0-0
$ ======0=.00= $ =======0=.0=0
<:...
-3-