- 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, 2000
- 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, 2000-06-30
- Date of Original:
- 1999/2000
- 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 1999-2000
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b1999-h2000
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b1999-h2000
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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
D RECONCILIATION OF SALARIES AND TRAVEL
4
SELL W. HINTON
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
October 20,2000
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 Melton Palmer, Jr., President Macon Technical Institute
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 30,2000, we have performed certain audit procedures at Macon Technical Institute. Accordingly, the financial statements and compliance activities ofMacon Technical Institute 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 Macon Technical Institute as of and for the year ended June 30, 2000. 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 ofMacon Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
L0.~
Ru sell W. Hinton State Auditor
RWH:gp
SELECTED FINANCIAL INFORMATION
MACON TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30. 2000
EXHIBIT "A"
FUND BALANCE - JULY 1. 1999
Reserved Surplus
ADDITIONS Adjustments to Prior Year's Contracts and 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, 1999 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. 2000
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"S" LOTTERY FOR
EDUCATION
$
480,594.95
34,004.52 $
9.19
$
514,599.47 $
9.19
$
27,882.35
547,142.60
$
$
575,024.95 $
240.22 240.22
$
34,004.52 $
9.19
10,260.45
479,874.02
$
524,138.99 $
--:::.9:..:,.1:::..9
$
565,485.43 $ ====~24~0;;;;.2;;;,2
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Continuation of Program For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects Prior Year Local Funds
Surplus
- 1-
$
3,212.37
21.00 1,012.67 454,479.03 106,760.36
$
565,485.43
0.00 $
240.22
$
565,485.43 $ =======2~4~0~.22~
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, 2000
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 9,468,427.00 $ 9,468,427.00 $
1,949,473.00
1,660,192.25
4,661 ,558.00
4,189,842.13
$ 16,079,458.00 $ 15,318,461.38 $
0.00 -289,280.75 -471,715.87
-760,996.62
0.00
479,874.02
479,874.02
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act Capital Outlay
$ 16,079,458.00 $ 15,798,335.40 $ - - - --2-81',1-22-.6-0
$ 10,717,335.00 $ 10,554,900.37 $
5,086,127.00
4,519,295.07
10,000.00
5,082.84
255,996.00
161,914.52
10,000.00
10,000.00
162,434.63 566,831.93
4,917.16 94,081.48
0.00
$ 16,079,458.00 $ 15,251,192.80 $ _ _.......:..:82::..;;8..:.;;,2;;,;;;6-=-5.=2~0
Excess of Funds Available over Expenditures
$ 547,142.60 $ ===5:..4=7:!:::,1=4=2.=6.0..
- 2-
MACON TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 2000
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriation
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$ 748,779.00 $ 748,779,00 $
-=-0.:..::.0.::..0
EXPENDITURES Equipment-Technical Institutes
$ 748,779,00 $ 748,538.78 $
-=2:...:4-=-0.=22=.
Excess of Funds Available over Expenditures
$
240.22 $ ====2;,;4,;;,,0.=22=
- 3-
MACON TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 1999
Adjustment Prior Year's Accrual Adjustments
SALARIES
TRAVEL
$
8,362,939.35 $ 103, 152.90
-762.13
152.20
$
8,362,939.35 $ 102,542.97
-4-