- Collection:
- Georgia Government Publications
- Serial:
- Management report, North Metro Technical College, Acworth, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, North Metro Technical College, Acworth, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2001
- 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, 2001-06-30
- Date of Original:
- 2000/2001
- Subject:
- North Metro Technical College (Acworth, Ga.)--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Cobb County, Acworth, 34.06635, -84.67837
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: Year ended June 30, 2001.
Report year covers fiscal year.
For some years, report may be released instead called: North Metro Technical College, Acworth, Georgia, report on audit of the financial statements for the fiscal year ended ...; or: North Metro Technical College, Acworth, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ...
No more published after 2009, when Appalachian Technical College (Ga.), Chattahoochee Technical College (Ga.), and North Metro Technical College (Acworth, Georgia) consolidated operations to form a new institution called Chattahoochee Technical College.
Year ended June 30, 2001; title from PDF cover (Georgia Government Publications database, viewed November 1, 2023).
Year ended June 30, 2008 (Georgia Government Publications database, viewed November 1, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 N6 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bn6-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bn6-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
-__ GA
A8oo
L,_J,:
.[<,
Via
STATE OF GEORGIA
tJ:_9!,PARTMENT OF AUDITS AND ACCOUNTS
uutJ
~
hJ tad
MANAGEMENT REPORT
NORTH METRO TECHNICAL COLLEGE ACWORTH, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001 REC Ef VE D.
QOCUMENTS
Russell W. H1ntGt1LIBRAR1Es State Auditor
NORTH METRO TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LEITER OF TRANSMITIAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES
COMPARED TO BUDGET
BUDGEJFUND
B
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
w. RUSSELL
HINTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street. S.W.. Suilc 214 Atlanta. Georgia >0334-8400
August 22, 2001
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board of Technical and Adult Education Members ofthe Local Board ofDirectors
and Honorable Stephen H. Dougherty, President North Metro Technical College
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 ofa Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 2001, we have performed certain audit procedures at North Metro Technical College. Accordingly, the financial statements and compliance activities ofNorth Metro Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the 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 North Metro Technical College as of and for the year ended June 30, 2001. 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 of Directors ofNorth Metro Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~ 01 L.G .,::ct:k
~inton State Auditor
RWH:jb
SELECTED FINANCIAL INFORMATION
NORTH METRO TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2001
EXHIBIT"A"
FUND BALANCE - JULY 1, 2000 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "8" Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 2000 Adjustments to Prior Year's Accounts Receivable Refunds to Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Other Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education Administrative Central Office Live Work Projects
Surplus
- 1-
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR EDUCATION
$
16,557.30 $
61360.02
0.00
$
221917.32 $
0.00
$
11,006.99 $
3,277.50 5,512.37 11295.05
$
211091.91 $
226.92 226.92
$
6,360.02 $
6,199.02
0.00
6,032.06 1,238.66
91853.09
$
291682.85 $
0.00
$
14,326.38 $ = = - - = 2.2...,6..,.9=2
$
243.23
3 414.32
$
3,657.55
101668.83 $ _ _ _ _ _2=2.6.....9..,.__2
$
14,326.38 $ =....,_ _.,..2_2iii,6..,.9=2
NORTH METRO TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
YEAR ENDED JUNE 30, 2001
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)
$ 4,022,131.00 $ 4,022,022.28 $
953,293.00
. 695,084.46
1,667,063.00
1,624,764.05
$ 6,642,487.00 $ 6,341,870.79 $
-108.72 -258,208.54
-42,298.95
-300,616.21
0.00
9,853.09
9 853.09
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Capital Outlay
$
6,642,487.00 $
6,351,723.88 $ - - --29-0,7-63.1-2
$ 4,750,073.00 $ 4,628,385.33 $
1,456,445.00
1,293,037.49
339,722.00
330,868.37
96,247.00
96,155.19
121,687.67 163,407.51
8,853.63 91.81
$ 6,642,487.00 $ 6,348,446.38 $ - - - -2-9-4,0'4-0-.6-2
Excess of Funds Available over Expenditures
$
3,277.50 $ =-==3=2=7==7..,50..,.
-2-
NORTH METRO TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION
YEAR ENDED JUNE 30, 2001
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriation
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
258,297.00 $
258,297.00 $
0.00
EXPENDITURES Equipment-Technical Institutes
$
258,297.00 $
2ss,297.oo $ _ _ _ ___;_o;..;..o.c....o
Excess of Funds Available over Expenditures
$
o.oo $ =====o=.o=o
-3-
NORTH METRO TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Adjustments Shared Services on Jointly Staffed Personnel Chattahoochee Technical College Hanson, Sue
SALARIES
TRAVEL
$
3,972,625.60 $ 43,371.49
29,302.31
$
4,001,927.91 $ 43,371.49
-4-