- Collection:
- Georgia Government Publications
- Serial:
- Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Moultrie Technical College, Moultrie, 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:
- Moultrie Technical College--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Colquitt County, Moultrie, 31.17991, -83.78906
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Year ended June 30, 2001-
Ceased with year ended June 30, 2007?
Title from cover.
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
Fiscal year ended June 30, 2007 (online surrogate) (Georgia Government Publications database, viewed April 24, 2020). - External Identifiers:
- Call Number GA A800 .R1 V6 M6 2001-2002
OCLC 1409179022 - Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2001-h2002
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2001-h2002
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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STATE OF ~~ORGIA
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-QEPARTMENT OF AUDITS AND ACCOUNTS
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MANAGEMENT REPORT
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MOULTRIE TECHNICAL COLLEGE
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MOULTRIE, ~EORGIA .
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AN ORGANIZATIONA(UNIT 0~ THE STATE OF GEORGIA.
YEAR ENDED ~UNE 30,~ 2002
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MOULTRIE TECHNICAL COLLEGE MANAGEMEl\1T REPORT -TABLE OF CONTENTS-
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
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
Rl''iSl::LL \V. H1NT0,
STATE AUDITOR (404) 656-2174
DEPARTl\'IENT OF AUDITS AND ACCOUNTS
254 W.i~hmgton S1rec1. S W. Suite 214 Atlanta. Georgia 30334-8400
October 21, 2002
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 Robert Craft, Interim President Moultrie Technical College
Ladies and Gentlemen:
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State of Georgia Report of the State Auditor, the 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, 2002, we have performed certain audit procedures at Moultrie Technical College. Accordingly, the financial statements and compliance activities ofMoultrie 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 Moultrie Technical College as of and for the year ended June 30, 2002. The particular mformation 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 ofMoultrie 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
MOULTRIE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2002
FUND BALANCE - JULY 1, 2001 Reserved Surplus
ADDITIONS AdJustments to Pnor Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Pnor Years' Checks Voided
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Adm1mstrat1ve Central Office Year Ended June 30, 2001 Refunds to Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Adm1mstrat1ve Central Office Other Reserved Fund Balance Camed Over from Pnor Year as Funds Available
FUND BALANCE - JUNE 30. 2002
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 lnventones Pnor Year Local Funds
Surplus
- 1-
EXHIBIT"A"
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
s
368,288 89
38 007 63
$
406,296.52
$
3,512 15
132,603 04 992 90
$
137 108 09
$
38,007 63
3,831 64 9,723.99
123 100 93
$
174.664 19
$ -====-===3=6=8=7.=4=0=4=2
$
18,282 79
7,744 44 10 00
232,332 47 110.370 72
s
368,740 42
0 00
$
368 740 42
MOULTRIE 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
Staie Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Personal Services-Institutions Operating Expenses-lnst1tut1ons Capital Outlay Adult Literacy Grants Job Training Partnership Act
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
s s $ 5,229,143 00 5,229,143.00
2,132,023.25 1,677,824.87 2,130,000 00 2,157,893 67
$ 9,491,166.25 $ 9,064,861 54 $
0.00 -454,198.38
27,893 67
-426,304.71
0.00
123,100.93
123,100 93
s s_ _ _ $ 9,491,166.25 9,187,96247
-3_0_3.;....2_0_3_78_
$ 6,042,867 00 $ 5,975,686.03 $
2,194,111.00 1,901,288.61
123,286.00
123,286.00
826,563.25
765,392 82
304,339.00
289,705 97
67,180 97 292,822.39
0.00 61,170.43 14 633 03
------'---- $ 9,491,166.25 $ 9,055,359 43 $
435,806 82
$ 132,603 04 S ====13=2,6=03=.0=4
-2-
MOULTRIE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002
EXHIBIT"C"
Totals per Annual Supplement
Accruals June 30, 2001 June 30, 2002
Compensated Absences June 30, 2001 June 30, 2002
SALARIES
TRAVEL
$
5,566,958 30 $ 63,928.64
-61,009.09 79,401.00
-337,838.93 372,117.30
$
5,619,628 58 $ 63,928 64
-3-