- Collection:
- Georgia Government Publications
- Serial:
- Review report, state of Georgia, Swainsboro Technical Institute, Swainsboro, Georgia.
- Title:
- Management report, Swainsboro Technical College, Swainsboro, 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.
Georgia. Department of Audits and Accounts. - Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2001-06-30
- Date of Original:
- 2000/2001
- Subject:
- Swainsboro Technical College--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 2000-2001
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b2000-h2001
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bs9-b2000-h2001
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
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MANAGEMENT REPORT SWAINSBORO TECHNICAL COLLEGE
SWAINSBORO, GEORGIA
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30~ 2001
Russell W. Hinton State Auditor
SWAINSBORO TECHNICAL COLLEGE MANAGEMENT REPORT -TABLE OF CONTENTS-
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
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 TRAVEL
4
RussELL W. H1NTON
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W.. Suite 214 Atlanta. Georgia 30334-8400
August 22, 2001
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 Donald Speir, President Swainsboro 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 of and for the year ended June 30, 2001, we have performed certain audit procedures at Swainsboro Technical College. Accordingly, the financial statements and compliance activities of Swainsboro 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 of 1996.
This Management Report contains information pertinent to the financial and compliance activities of Swainsboro 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 ofSwainsboro Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~n~-~
State Auditor
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SELECTED FINANCIAL INFORMATION
SWAINSBORO 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" Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures
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 Georgia Child Care Council Child Care and Development Block Grant Georgia Department ofTechnical and Adult Education - Administrative Central Office Federal Financial Assistance Wrightsville Youth Detention Center Child Care and Development Block Grant
Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION
"B" LOTTERY FOR
EDUCATION
$
57,449.87
3,142.76 $
0.00
$
60,592.63 $
0.00
$
1,984.80
52,131.01
$
0.83
1,339.26
2,677.63
$
58,132.70 $
0.83
$
3,142.76
94.75
20.90
1,023.01
262.28
56,143.68 $
0.00
$
60,687.38 $
0.00
$
58,037.95 $
0.83
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Continuation of Program For Refund to Granter Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Live Work Projects Prior Year Local Funds
Surplus
- 1-
$
75.38
164.04 84.00
4,878.44 46,855.83
$
52,057.69
5,980.26 $
0.83
$
58,037.95 $
0.83
SWAINSBORO 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 Appropriations Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act Capital Outlay
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 3,873,050.00 $ 3,873,050.00 $
2,016,862.00 -1,302,931.37
866,480.00
805,038.67
$ 6,756,392.00 $ 5,981,020.04 $
0.00 -713,930.63
-61 441.33
-775,371.96
0.00
56,143.68
56,143.68
$ 6,756,392.00 $ 6,037,163.72 $ _ _-_71.;.;:9;,.:.;;,2;;;;;2;.:.8:,;;;.2~8
$ 4,211,013.00 $ 3,937,775.10 $
1,490,010.00 1,129,974.59
779,947.00
730,792.44
205,647.00
116,715.58
69,775.00
69,775.00
273,237.90 360,035.41
49,154.56 88,931.42
0.00
$ 6,756,392.00 $ 5,985,032.71 $ _ _ _77;...1;,.:.;,3~5;.:..9:,;;;.2~9
$ 52.131.01 $ ===5=2-1=3=1=.0=1
-2-
SWAINSBORO 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 Appropriations
EXPENDITURES Equipment-Technical Institutes
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
____ $ 183,798.00 $ 183,798.00 $
_.0.;.:0.;0~
$ 183,798.00 $ 183,797.17 $ 0.83 _ _ _ ____;_..c..;_
$
o.83 $ =_ _ _ _o_.a3=
-3-
SWAINSBORO TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2001
EXHIBIT"D"
Totals per Annual Supplement
Accruals June 30, 2000 June 30, 2001
SALARIES
TRAVEL
$ 3,679,017.36 $
71,553.96
-25,297.58 42,027.94
$ 3,695,747.72 $=====7...!1,=55=3=.9=6
-4-