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',I MANAGEMENT REPORT 
 
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AN ORGANIZATIONAL UNIT OF-THE STATE OF GEORGIA 
 
I ' ,  c , ' YEAR ENDED JLJN'E JO, 2002 ',' ' . 
 
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Ru'ssell W. Hinton- ,, 
 
State Auditor V ,( 
 
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 OGEECHEE TECHNICAL COLLEGE MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LETTER OF TRANSMITIAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGETFUND 
 
1 
 
B SCHEDULEOFFUNDSAVAil.,ABLEANDEXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C RECONCILIATION OF SALARIES AND TRAVEL 
 
3 
 
 Rus!.1,.1.1. \\'. H1N roN 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Wa,hmgton Street. S W. Sulle 214 Atlanta, Georgia 30334-8400 
September 20, 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 Stephen A. Deraney, President Ogeechee 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 Ogeechee Technical College. Accordingly, the financial statements and compliance activities ofOgeechee 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 Ogeechee Technical College as of and for the year ended June 30, 2002. 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 ofOgeechee Technical College and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
~~~ 
Ru sell W. Hinton State Auditor 
RWH:as 
 
 SELECTED FINANCIAL INFORMATION 
 
 OGEECHEE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2002 
 
EXHIBIT"A" 
 
FUND BALANCE - JULY 1, 2001 
Reserved Surplus 
ADDITIONS 
Ad1ustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures 
Exh1b1t "B" Pnor Year's Checks Voided 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 2001 
Adjustments to Prior Year's Accounts Receivable 
Reserved Fund Balance Gamed Over from Prior Year as Funds Available 
 
"A" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
11911 LOTTERY FOR 
EDUCATION 
 
$ 
 
115,967.52 
 
20945 $ 
 
5.442 05 
 
$ 
 
116 176.97 $ 
 
5 442 05 
 
$ 
 
$ 
 
15,942.31 
 
818 00 
 
$ 
 
16 760 31 $ 
 
1,075 36 1 075 36 
 
$ 
 
20945 $ 
 
5,442 05 
 
848.68 
 
8 398 43 
 
$ 
 
9 456.56 $ 
 
5 442 05 
 
FUND BALANCE - JUNE 30, 2002 
 
$ 
 
123,480 72 $ =======1='::0=7=5=3=6 
 
SUMMARY OF FUND BALANCE 
Reserved Inventories Live Work Projects 
Surplus 
 
$ 
 
107,392.00 
 
15 859 87 
 
$ 
 
123,251 87 
 
22885 $ _ _ ____:1~0~7~5-~36~ 
 
$ - 1- 
 
123,480 72 $ =======1:!:0=7=5=36= 
 
 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, 2002 
 
, 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 - lnst1tut1ons Adult Literacy Grants Capital Outlay 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 5,632,287.00 $ 5,621,300.11 $ 1,340,606.72 1,240,016.09 2,765,126 00 2,771,781 51 
$ 9,738,019.72 $ 9,633,097.71 $ 
 
-10,986.89 -100,590.63 
6 655 51 
-104,922.01 
 
000 
 
8,398 43 
 
8 398 43 
 
$ 9,738,019 72 $ 9,641,496.14 $ _ ___;-9....:.6..:..:,5..;;;2.;;..;3...:..58"- 
 
$ 7,124,150.00 $ 7,055,257.62 $ 
 
1,982,494.00 1,981,120 81 
 
532,689.72 
 
490,489 40 
 
98,686.00 
 
98,686.00 
 
68,892.38 1,373 19 
42,200.32 000 
 
$ 9,738,019.72 $ 9,625,553.83 $ _ ___;_11_2..,_,4....:.6..:..5':..;;..8.;:_9 
 
$ 15,942 31 $===1=5;,.;94===2==3;.;,,1 
 
-2- 
 
 OGEECHEE 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 
 
$ 
 
6,189,398 07 $ 50,495 33 
 
-74,361.88 98,409 77 
 
-325,954.04 343,846 07 
 
$ 
 
6,231,337 99 $ 50,495.33 
 
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