- Collection:
- Georgia Government Publications
- Serial:
- Management report, South Georgia Technical College, Americus, Georgia, an organizational unit of the state of Georgia year ended ...
- Title:
- Management report, South Georgia Technical College, Americus, 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:
- South Georgia Technical College--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Sumter County, Americus, 32.07239, -84.23269
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- June 30, 2001-
Ceased with fiscal year ended June 30, 2010, released 2011?
Title from cover.
From some providers, may include also letters for some years from State Auditor, regarding certain matters of internal control and operations of South Georgia Technical College.
Report year ends June 30th.
June 30, 2010, released 2011? (online surrogate) (Georgia Government Publications database, viewed April 29, 2020). - External Identifiers:
- Call Number GA A800 .R1 V6 S66 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs66-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs66-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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U DEPARTMENT OF AUDITS AND ACCOUNTS ..
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MANAGEMENT REPORT
SOUTH GEORGIA TECHNICAL COLLEGE AMERICUS, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2001
, ., .:;, , / ;:: :J
Russell W. H.iri~,ri , ,,;:)
State Auditor
SOUTH GEORGIA TECHNICAL COLLEGE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER 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
w. RUSSELL
HINTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S. W.. Suite 214 Atlanta. Georgia 30334-8400
August 24, 2001
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board of Directors
and Honorable Jon Johnson, President South Georgia 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 of a 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 South Georgia Technical College. Accordingly, the financial statements and compliance activities ofSouth Georgia 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 of1996.
This Management Report contains information pertinent to the financial and compliance activities of South Georgia 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 of South Georgia Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:gp
Ru sell W. Hinton State Auditor
SELECTED FINANCIAL INFORMATION
SOUTH GEORGIA 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
Refunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office
Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
HAIi
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
54,055.63 $
68,242.15
157.58
127.87
$
54,213.21 $
68,370.02
$
7,402.56 $
2,764.09
5,286.24
-2,584.05
$
12,688.80 $
180.04
$
157.58 $
127.87
6,038.70
201.03
3 379.15
68,242.15
$
9 776.46 $
68,370.02
$
s_ _ _ s7,12s.ss
1_8_0_.04_
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Refund to Granter Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Inventories Live Work Projects
Surplus
-1-
$
877.44
128.00
50,455.45
5,592.88
$
57,053.77
71.78 $
180.04
$
s_ _ _ s7,12s.5s
1_8_0._,04,..
SOUTH GEORGIA 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)
$ 7,498,949.00 $ 7,498,949.00 $
1,769,216.00
1,481,271.49
2,452,107.00
2,052,632.85
$ 11,720,272.00 $ 11,032,853.34 $
0.00 -287,944.51 -399 474.15
-687,418.66
0.00
3,379.15
3 379.15
$ 11 z720,272.00 $ 11,036,232.49 $ _ _ _-6.;_;8:..;;4..:.,:,0..;:.3.;;...:9..;;..51.;_
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Capital Outlay Adult Literacy Grants Job Training Partnership Act
$ 6,865,970.00 $ 6,792,348.05 $
3,462,149.00
3,171,414.84
34,255.00
34,255.00
990,614.00
803,503.08
367,284.00
229,425.28
73,621.95 290,734.16
0.00 187,110.92 137,858.72
$ 11,720,272.00 $ 11,030,946.25 $ _ _ _6_8....;9,_32_5_.7_5
Excess of Funds Available over Expenditures
$
5,286.24 $ ====5,=28=6=.2=4
-2-
SOUTH GEORGIA 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 Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 279,743.00 $ 279,743.00 $
0.00
2,704,613.00 2,704,613.00
0.00
$ 2,984,356.00 $ 2,984,356.00 $
0.00
0.00
68,242.15
68,242.15
$ 2,984,356.00 $ 3,052,598.15 $ _ __.;.6.;;;..:8,;;;;;_24=2"--.1-'--5
$ 2,984,356.00 $ 3,055,182.20 $- - --~ 70,82-6.2-0
$ -2,584.05 $ ====2=,5=8=4-=05=
-3-
SOUTH GEORGIA TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 2001 June 30, 2000
SALARIES
TRAVEL
$ 5,819,233.16 $ 97,424.89
2,875.00 -2,792.00
$ 5,819,316.16 $ 97,424.89
-4-