- Collection:
- Georgia Government Publications
- Serial:
- Management report, Central Georgia Technical College, Macon, Georgia, an organizational unit of the state of Georgia ...
- Title:
- Management report, Central Georgia Technical College, Macon, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2002
- 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, 2002-06-30
- Date of Original:
- 2001/2002
- Subject:
- Macon Technical College--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:
- 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 or Independent accountant's report on applying agreed-upon procedures
Year ended June 30, 2002; title from cover.
Fiscal year ended June 30, 2006. - External Identifiers:
- Call Number GA A800 .R1 V6 M3 2001-2002
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b2001-h2002
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm3-b2001-h2002
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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,MANAGEMENT REPORT
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CENTRAL GEORGIA TECHNICAL COLLEGE
MACON, GEORGIA
; AN ORGANl~ATIONAL UNIT OF THE STATE OF GEORGIA
- .'
,Y,EAR-ENDED JUfllE-30, 2002
1
. Russell W. Hinton State Audito'r
j
CENTRAL GEORGIA TECHNICAL COLLEGE MANAGEMENT REPORT -TABLEOFCONTENTS-
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C RECONCILIATION OF SALARIES AND TRAVEL
3
Rll\\t-1 I \\'. HP-.T()I',
$TATE AUDITOR !~l6~2'7'
DEPARTMENT OF AUDITS AND ACCOUNTS
~54 WJ,hrngton Street 5 W Su11c ~ 14 AtlJnta, Georgia ~OJ34-84(Kl
October 9, 2002
Honorable Roy E Barnes, Governor Members of the General Assembly of Georgia Members of the State Board ofTechmcal and Adult Education Members of the Local Board of Directors
and Honorable Melton Palmer, Jr , President Central Georgia Tcchmcal College
Laches and Gentlemen
As part ofour audit ofthe statutory basis financial statements of the State ofGeorgia presented m the State of Georgza Report of the State Auditor, the financial statements of the State of Georgia presented in the Stale of Georgia Comprehensive Annual Fmanczal Report, and the issuance of a Statewide Smg/e Audi/ Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 2002, we have performed certam audit procedures at Central Georgia Technical College Accordingly, the financial statements and comphance act1v1t1es of Central Georgia Tcchmcal College were examined to the extent considered necessary in order to express an opin10n as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on comphance and internal control as required by the Single Audit Act Amendments of 1996
This Management Report contains mformauon pertinent to the financial and comphance acuv1t1es of Central Georgia Technical College as of and for the year ended June 30, 2002 The particular information provided 1s enumerated in the Table of Contents
This report 1s intended solely for the information and use of management and members ofthe Local Board of Directors of Central Georgia Technical College and 1s not intended to be and should not be used by anyone other than these specified parties
Respectfully submitted,
RWH as
~w,~ofl~~
~ellW Hinton State Auditor
SELECTED FINANCIAL INFORMATION
CENTRAL GEORGIA TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
YEAR ENDED JUNE 30. 2002
EXHIBIT "A"
EUND BA~NCE - JULY 1 2001
Reserved Surplus
ADDITIONS
AdJustments to Pnor Yeafs Contracts and Accounts Payable Excess of Funds Available over Expenditures
Exh1brt "B"
ClEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Educanon - Admm1strat1ve Central Office Year Ended June 30. 2001
Refunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Admm1stranve Central Office
Reserved Fund Balance earned Over from Pnor Year as Funds Available
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
446.434 70
$
199 58
$
446 434 70 $
199 58
$
1.622 06
464 087 60
$
465 709 66
$
000 $
10,676 47
435 758 23
$
446 434 70 $
199 58 199 58
FUND BALANCE - JUNE 30, 2002
$
465 109 66 $ = - - =__o_o..,o
SUMMARY OF FUND BALANCE
Reserved
Federal Financial Assistance
For Refund to Granter Agency
Georgia Department of Technical and Adull
Education - Admm1strat1ve Central Office
$
Live Work ProJects
Local Grants and Contracts
PnorYearLocalFunds
$ Surplus
$ - 1-
1 542 72 353.832 35
2 74 11033185
465.709 66
000 $
000
465 109 66 s=-=-==o_o_,o
CENTRAL 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. 2002
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
State Appropnat1on Federal Revenues Other Revenues Retained
CARRY-OYER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 11.167.008 00 $ 11,162,78117 $
3,579,132 53
2,652,082 29
6,454,209 00
5 557 786 04
$ 21,200,349 53 $ 19,372,649 50 $
-4,226 83 -927,05024 -896 422 96
-1,827,700 03
0 00
435 758 23
435 758 23
$
19,808,407 73 $ _ _-1C-'.3::.c9c...;1.c:,9c..c4.c...1=-80'-
EXPENDITURES
Personal Services - Institutions Operating Expenses - 1nstrtut1ons Caprtal Outlay Adult Literacy Grants
$ 12,726,727 00 $ 12,442,940 19 $
6,850,712 00
5,366,205 33
121,726 00
121,726 00
1 501 184 53
141344861
283,786 81 1,484,506 67
ODO 87 735 92
19,344,320 13 $ _ _1C-',8:.c56c.;:_:_;:,0;.=2=-9-"40'-
Excess of Funds Available over Expenditures
$
464 087 60 $ ~~~464=;,;0,;;;8~7,;;6~0
-2-
CENTRAL GEORGIA TECHNICAL COLLEGE RECONCILJAT!ON OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 2002
EXHIBIT"C"
Totals per Annual Supplement
Compensated Absences June 30. 2001 June 30. 2002
Agency Funds
AdJustment Pnor Yea~s Accounts Payables
SALARIES
TRAVEL
$ 11,289,184 25 $ 166,724 11
-519,620 59 587,784 26
-31,14611
48 36
$ 11,357,34792 $ 13562636
-3-