- Collection:
- Georgia Government Publications
- Serial:
- Review report, state of Georgia, Swainsboro Technical Institute, Swainsboro, Georgia.
- Title:
- Management report, Swainsboro Technical Institute, Swainsboro, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1997
- Creator:
- Georgia. Department of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits.
Georgia. Department of Audits and Accounts. - Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1997-06-30
- Date of Original:
- 1997/1998
- Subject:
- Swainsboro Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Emanuel County, Swainsboro, 32.59739, -82.33374
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- -Year ended June 30, 2000.
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.
Issued by the Georgia Dept. of Audits, <1994>1994; by the Dept. of Audits and Accounts, 1997-2000.
Year ended June 30, 1994; title from cover. - External Identifiers:
- Call Number GA A800 .R1 V6 S9 1996-97
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b1996-h97
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b1996-h97
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
GA
Ar;oo
.RI
Vb
Sq
/QQb'Q7
MANAGEMENT REPORT SWAINSBORO TECHNICAL INSTITUTE
SWAINSBORO, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
SWAINSBORO TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
2
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
B
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
3
C
"B" LOTTERY FOR EDUCATION
4
D RECONCILIATION OF SALARIES AND TRAVEL
5
:s .9
CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 6, 1997
Honorable Zell Miller, 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 Donald Spier, President Swainsboro Technical Institute
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements ofthe 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 30,1997, we have perfonned certain audit procedures at Swainsboro Technical Institute. Accordingly, the financial statements and compliance activities of Swainsboro Technical Institute were examined to the extent considered necessary in order to express 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 infonnation pertinent to the financial and compliance activities of Swainsboro Technical Institute as of and for the year ended June 30, 1997. The particular infonnation provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of Swainsboro Technical Institute. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
CLV:cm
Claude L. Vickers State Auditor
SELECTED FINANCIAL INFORMAnON
SWAINSBORO TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30,1997
EXHIBIT"A"
FUND BALANCE - JULY 1, 1996
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit "B" Exhibit "C" Reimbursement of Prior Year Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1996
Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from
Prior Year as Funds Available
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
liB" LOTIERYFOR
EDUCATION
TOTAL
$
58,642,04
$
58,642.04
7,468.28 $
909.47
8,377.75
$
66,110.32 $
909.47 $
67,019.79
$
7,878.18 $
72,058.81
241.29
$
80,178.28 $
6.00 $ 0.00 6.00 $
7,884.18
72,058.81 0.00
241.29
80,184.28
$
7,468,28 $
909.47 $
8,377.75
611.09
611.09
58,642.04
58,642.04
$
66,721.41 $
909.47 $
67,630.88
FUND BALANCE - JUNE 30, 1997
$
79,567.19 $
6.00 $ ===79=,5=7::::3=.1=9
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Expired Grant Balances Other Live Work Projects Prior Year Local Funds State Grants and Contracts
Surplus
$
, 1,027.31
$
1,027.31
2,244.60
2,244.60
14,188.71
14,188.71
44,663,92
44,663.92
622.59 16,820.06 $
"
6.00
622,59 16,826,06
$
79,567.19 $
6.00 $ ===79=0:,5=7=3=:.1==9
-2-
SWAINSBORO TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1997
EXHIBIT"B"
EXPENDITURES Personal Services-Institutions Operating Expenses-I nstitutions Adult Literacy Grants Job Training Partnership Act Capital Outlay
Excess of Funds Available over Expenditures
$ 5,038,341.00 $ 4,746,480,38 $ _ _....:;-2..;..91,;,.:..,8~6..,;,.0..,;,.,62_
$ 2,918,822,00 $ 2,882,527,68 $
1,259,066,00
1,018,914.29
535,728,00
496,901,34
291,225,00
242,783.87
33,500,00
33,294.39
36,294.32 240,151,71
38,826.66 48,441.13
205.61
$ 5,038,341,00 $ 4,674,421,57 $ _ _..;3.:;,.63':':".;.,.91..;9.,;,.4_3_
$
72,058.81 $ =====7=2=,0:.=5=8,:.=8=1
-3-
SWAINSBORO TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30,1997
EXHIBIT "C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
19,000.00 $
18,867.09 $ - - - --1-32.9-1
EXPENDITURES Equipment-Technical Institutes
$
19,000,00 $
18,867.09 $
13_2_,9_1
Excess of Funds Available over Expenditures
$
0,00 $ =====0=:,0=-=0
-4-
SWAINSBORO TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 1996 June 30,1997
SALARIES $ 2,775,420.80 $
TRAVEL 38,285.88
-5,442.00 9,142.00
430.75
$ 2,779,120.80 $ ======3:::i8'i:::::71==:6==:.6:=::3
- 5-