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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, 
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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 
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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 
 
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 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 
 
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