- 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, 2000
- 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, 2000-06-30
- Date of Original:
- 1999/2000
- 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 1999-2000
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b1999-h2000
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b1999-h2000
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
SWAINSBORO TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIDITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
1
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES
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 IRAVEL
4
VSSELL W. HINTON
STATE AUDITOR
(404) 6562174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
August 29, 2000
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members of the Local Board of Directors
and Honorable Donald Speir, President Swainsboro Technical Institute
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 of and for the year ended June 30,2000, we have performed 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 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 Swainsboro Technical Institute as of and for the year ended June 30, 2000. 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 of Swainsboro Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
RWH:jb
State Auditor
SELECTED FINANCIAL INFORMATION
SWAINSBORO TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2000
EXHIBIT "A"
FUND BALANCE - JULY 1,1999
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures
Exhibit "B" Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Retumed to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1999
Adjustments to Prior Year's Accounts Receivable
Refunds to Grantors Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance
Reserved Fund Balance Carried Over from Prior Year as Funds Available
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"8 11 LOTTERY FOR
EDUCATION
$
100,700.90
14,027.86 $
36.53
$
114,728.76 $
36.53
$
1,062.84
58,051.87 $
0.00
1,320.53
$
60,435.24 $
0.00
$
14,027.86 $
104.00
6,243.82
94,195.69
$
114,571.37 $
36.53 36.53
FUND BALANCE - JUNE 30, 2000
$
60,592.63 $ =======0=.0,,=0
SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects Prior Year Local Funds
Surplus
$
1,023.01
283.18
9,985.01
46,158.67
$
57,449.87
3,142.76 $
0.00
$
60,592.63 $ .......====......-.=0;,;;;.0.0...
- 1-
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, 2000
EXHIBIT"B"
FUNDS AVAILABLE
REVENUES
State Appropriations
$
Federal Revenues
Other Revenues Retained
$
CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
BUDGET
3,601,466.00 $ 1,698,781.00
805,936.00 6,106,183.00 $
0.00
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
3,601,466.00 $ 1,538,252.05
794,834.58
5,934,552.63 $
0.00 -160,528.95
-11,101.42
-171,630.37
94,195.69
94,195.69
$
6,106,183.00 $
6,028,748.32 $ _ _---:-7:..;,7..:...;,4;,.::.3....:..;4.;,.::.68::.,
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act Capital Outlay Year 2000 Project Funding
$
3,610,871.00 $
3,646,121.83 $
1,150,603.00
1,127,163.09
749,915.00
726,349.07
579,794.00
415,592.46
10,000.00
50,470.00
5,000.00
5,000.00
-35,250.83 23,439.91 23,565.93 164,201.54 -40,470.00
0.00
$
6,106,183.00 $
5,970,696.45 $ _ _---:..13::..:5:..:.,4..:..::8:..::6.:.:.5:.::...5
Excess of Funds Available over Expenditures
$
58,051.87 $ ==~5~8,~05;;.;1:::;;.8;,;,,7
-2-
SWAINSBORO TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 2000
EXHIBIT"C"
FUNDS AVAILABLE REVENUES
State Appropriations
BUDGET
ACTUAL
VARIANCE FAVORABLE (UNFAVORABLE)
$
217,554,00 $
217,554,00 $
--=.;0,:..::.00.::.,
EXPENDITURES Equipment-Technical Institutes
$
217,554.00 $
217,554,00 $
......;;..0,;.:..00.:....
Excess of Funds Available over Expenditures
$
0,00 $ ======0,=00=
-3-
SWAINSBORO TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2000
EXHIBIT "0"
Totals per Annual Supplement
Accruals June 30, 1999 June 3D, 2000
Adjustment
Shared Services on Jointly Staffed Personnel
Sandersville Technical Institute
Thompson,
Linda
SALARIES
TRAVEL
$
3,459,386.53 $
82,940,57
-2,631,12 25,297,58
-1,400.00
$
3,480,652,99 $
82,940.57
-4-