- Collection:
- Georgia Government Publications
- Serial:
- Management report, Southeastern Technical College, Vidalia, Georgia, an organizational unit of the state of Georgia.
- Title:
- Management report, Southeastern Technical Institute, Vidalia, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1999
- 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, 1999-06-30
- Date of Original:
- 1998/1999
- Subject:
- Southeastern Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Toombs County, Vidalia, 32.21769, -82.41346
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Year ended June 30, 2001-
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, 2006. - External Identifiers:
- Call Number GA A800 .R1 V6 S6 1998-99
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs6-b1998-h99
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs6-b1998-h99
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
Jlo
MANAGEMENT REPORT SOUTHEASTERN TECHNICAL INSTITUTE
VIDALIA, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
SOUTIIBASTERN TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONfENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES
COMPARED TO BUDGET
BUDGETFUND
B
. "A"DEPARTMENTOFTECHNICALANDADULTEDUCATION
2
C
"B" LOTTERY FOR EDUCATION
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
E RECONCILIATION OF PER DIEM AND FEES
5
w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 3, 1999
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the State Board ofTechnical and Adult Education Members of the Local Board ofDirectors
and Honorable Cathryn Meehan, President Southeastern Technical Institute
Ladies and Gentlemen:
As part ofour audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of the State Auditor; the general purpose financial statements of the 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, 1999, we have performed certain audit procedures at Southeastern Technical Institute. Accordingly, the financial statements and compliance activities ofSoutheastern Technical Institute 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 Southeastern Technical Institute as of and for the year ended June 30, 1999. 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 of Southeastern Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
r;;.w.l Respectfully submitted, W. ~ Russell W. Hinton State Auditor
RWH:jb
SELECTED FINANCIAL INFORMATION
SOUTHEASTERN TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1999
EXHIBIT"A"
FUND BALANCE - JULY 1, 1998
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit "B"
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1998
Reserved Fund Balance Carried Over from Prior Year as Funds Available
"A"
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
"B"
LOTTERY FOR EDUCATION
$
106,490.57
51874.92 $
$
112,365.49 $
$
130.62
130.62 $
$
6,345.60 $
38 1432.76
$
44z778.36 $
0.00 $ 0.00 $
$
5,874.92 $
130.62 $
25!163.17
$
31 1038.09 $
130.62 $
TOTAL
106,490.57 6,005.54
112,496.11
6,345.60 38!432.76 44,778.36
6,005.54 25,163.17 31 1168.71
FUND BALANCE - JUNE 30, 1999
$
126,105.76 $
0.00 $ 126,105.76
SUMMARY OF FUND BALANCE
Reserved
Federal Financial Assistance
For Continuation of Federal Programs
$ .
For Refund to Georgia Department of
Technical and Adult Education -Administrative
Central Office
For Refund to Grantor Agency
Inventories
Live Work Projects
For Local Grants
Surplus
$
7,147.09
$
7,147.09
1,326.87 2.00
81,310.75 31,319.05
5,000.00
o.oo $ ___~o=.o~o
1,326.87 2.00
81,310.75 31,319.05
5,000.00 0.00
126,105.76 $
0.00 $ 126,105.76
- 1-
SOUTHEASTERN TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1999
EXHIBIT "B"
FUNDS AVAILABLE REVENUES
State Appropriations Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 2,983,479.00 $ 2,983,479.00 $
643,337.00
465,617.61
1,218,763.00
1,013,235.09
$ 4,845,579.00 $ 4,462,331.70 $
0.00 -177,719.39 -205,527.91
-383,247.30
0.00
25,163.17
25,163.17
$ 4,845,579.00 $ 4,487,494.87 $ _ _-_;;,3.;;.;58;;.:.,0;..;;8_;_4.;.;.13~
EXPENDITURES
Personal Services".'lnstitutions Operating Expenses-Institutions Quick Start Program Adult Literacy Grants
$ 3,096,061.00 $ 2,958,983.32 $
1,400,578.00
1,145,981.27
50,312.00
50,241.43
298,628.00
293,856.09
137,077.68 254,596.73
70.57 4,771.91
$ 4,845,579.00 $ 4,449,062.11 $ _ __;3_;_96.;.:,5.;._1_;,6.;.;.8.;._9
Excess of Funds Available over Expenditures
. $
38,432.76 $======3=8=,4=3=2.=7=6
-2-
SOUTHEASTERN TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30.1999
EXHIBIT "C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
48,000.00 $
- - - - - - 48,000.00 $
0.00
EXPENDITURES Equipment-Technical Institutes
$ 48,000.00 $ 48,ooo.oo $ ______;.o;.;.o.;._o
Excess of Funds Available over Expenditures
$
o.oo $ =======o.=oo=
-3-
SOUTHEASTERN TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999
EXHIBIT "D"
Totals per Annual Supplement
Accruals June 30, 1999 June 30, 1998
SALARIES
TRAVEL
$ 2,593,314.64 $
54,194.08
17,797.50 -81300.25
-258.42
$ 2,602,811.89 $ ====5:::!3'=93=5=.6=6
-4-
SOUTHEASTERN TECHNICAL INSTITUTE RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30, 1999
EXHIBIT"E"
Totals per Annual Supplement
Adjustments
Carroll,
Jane
Edwards,
James
Findley,
Angela
Green,
Dawn
Helms,
Gloria
Janco Temporary Agency
Jones,
Paula
Metzler,
Linda
Mitchell,
Gwendolyn
Newland,
Duane
Rogers,
Denise
Ross,
Elaine
Southeastern Technical Institute
Stanley,
Emily
Stokes,
Bernice
Summerset,
Kay
TYPE PAYMENT
FEE AMOUNT
EXPENSE AMOUNT
$ 38,574.94 $
2,551.80 $
TOTAL 41,126.74
Consultant Consultant Consultant Consultant Consultant Other Fees Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant Consultant
125.00 125.00 125.00 125.00 125.00 377.91 125.00 125.00 125.00 125.00 125.00 125.00 -2,700.00 125.00 125.00 125.00
125.00 125.00 125.00 125.00 125.00 377.91 125.00 125.00 125.00 125.00 125.00 125.00 -2,700.00 125.00 125.00 125.00
$ 38,002.85 $
2,551.80 $==4=0:!:,5=:54===65=
-5-