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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 
 
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 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-