- Collection:
- Georgia Government Publications
- Serial:
- Management report, Ogeechee Technical College, Statesboro, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Ogeechee Technical College, Statesboro, 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:
- Ogeechee Technical College--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Bulloch County, Statesboro, 32.44879, -81.78317
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: Year ended June 30, 2001; ceased with: Year ended June 30, 2004.
Year ended June 30, 2001 (online surrogate); title from cover (Georgia Government Publications database, viewed September 19, 2023).
Year ended June 30, 2004 (online surrogate); (Georgia Government Publications database, viewed September 19, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 O35 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bo35-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bo35-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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835
MANAGEMENT REPORT OGEECHEE TECHNICAL COLLEGE
STATESBORO, GEORGIA
AN ORGANIZATIONAL UNrr OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2001
Russell W. Hinton State Auditor
OGEECHEE TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LEITER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
B
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
RussELL W. H1NTON
STATE AUDITOR
(404) 6562174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W.. Suite 214 Atlanta, Georgia 30334-8400
September 21, 2001
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 Stephen A. Deraney, President Ogeechee Technical College
Ladies and Gentlemen:
As part of our 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 of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2001, we have performed certain audit procedures at Ogeechee Technical College. Accordingly, the financial statements and compliance activities of Ogeechee 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 Ogeechee 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 ofDirectors ofOgeechee Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:gp
~:i;~!an- ~
State Auditor
SELECTED FINANCIAL INFORMATION
OGEECHEE 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 "B" Exhibit "C"
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
Refund to Grantor Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office
Reserved Fund Balance Carried Over from Prior Year as Funds Available
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
115,507.45
287.50 $
1 885.00
$
115 794.95 $
1,885.00
$
171.03 $
5,442.05
8,770.75 0.00
$
8,941.78 $
5,442.05
$
287.50 $
1,885.00
332.00
26.00
7,914.26
$
8,559.76 $
1.885.00
FUND BALANCE - JUNE 30, 2001
$
116,176.97 $-==-========5==,4=4=2=.0=5
SUMMARY OF FUND BALANCE Reserved Inventories Live Work Projects
Surplus
$ $
$
- 1-
107,569.09 8,398.43
s_ _ _ 115,967.52 209.45
__,;s;;.,.,4~42.....;;.o..5....
116,176.97 $ =-===-...5_,.4..,4_2_.o..,5
OGEECHEE 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 Appropriations Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act Capital Outlay
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 5,409,498.00 $ 5,409,498.00 $ 1,452,265.58 1,213,384.43 2,576,553.00 2,526,749.05
$ 9,438,316.58 $ 9,149,631.48 $
0.00 -238,881.15
-49,803.95
-288,685.10
0.00
7,914.26
7 914.26
$ 9,438,316.58 $ 9,157,545.74 $ _ _-_28_0....:..,7_7_0_.8_4
$ 7,002,681.08 $ 6,815,073.97 $
1,707,096.50 1,623,941.78
532,827.00
514,048.61
88,633.00
88,631.63
107,079.00
107,079.00
187,607.11 83,154.72 18,778.39 1.37 0.00
$ 9,438,316.58 $ 9,148,774.99 $ _ _.:.2.c.;89:,!_,5:;_4._._1.:.:;.5..:.9
$
8,770.75 $ =====8=-7=7=0=7..5...
-2-
OGEECHEE 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 Appropriations
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 305,792.00 $ 305,792.00 $ - - - - -0.0-0
$ 305,792.00 $ 305,792.00 $ _ _ _ _ _0._00_
$
0.00 $=====0..0..0...
-3-
OGEECHEE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 2000 June 30, 2001
SALARIES
TRAVEL
$ 6,040,405.98 $
81,137.21
-107,319.65 74,361.88
$ 6,007,448.21 $ =====8==1,.1.3.=7=.2=1
-4-