- Collection:
- Georgia Government Publications
- Serial:
- Management report, Flint River Technical Institute, Thomaston, Georgia, an organizational unit of the State of Georgia.
- Title:
- Management report, Flint River Technical Institute, Thomaston, 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, issuing body.
- Publisher:
- Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1999-06-30
- Date of Original:
- 1998/1999
- Subject:
- Flint River Technical Institute--Appropriations and expenditures
Education--Auditing--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, Upson County, Thomaston, 32.88819, -84.32659
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Began with: Year ended June 30, 1997; ceased with: Year ended June 30, 2000.
Report year covers fiscal year.
Year ended June 30, 1997 (online surrogate); title from PDF title page (Georgia Government Publications database, viewed September 20, 2023).
Year ended June 30, 2000 (online surrogate); (Georgia Government Publications database, viewed September 20, 2023). - External Identifiers:
- Call Number GA A800 .R1 V6 U6 1998-99
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bu6-b1998-h99
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bu6-b1998-h99
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
MANAGEMENT REPORT FLINT RIVER TECHNICAL INSTITUTE
THOMASTON, 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
j
FLlNT RIVER TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS -
LEITER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
B SCHEDULEOFFUNDSAVAILABLEANDEXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION
2
C RECONCILIATION OF SALARIES AND TRAVEL
3
RussELL W. 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 ofthe General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members ofthe Local Board ofDirectors
and Honorable Carlos R. Schmitt, President Flint River 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 ofthe 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 Flint River Technical Institute. Accordingly, the financial statements and compliance activities ofFlint River 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 Flint River 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 of management and members of the Local Board of Directors of Flint River Technical Institute and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
?~w.-4::1. Russell W. Hinton State Auditor
RWH:jb
SELECTED FINANCIAL INFORMATION
FLINT RIVER 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 ofTechnical and Adult Education - Administrative Central Office Year Ended June 30, 1998
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
",B"
LOTTERY FOR EDUCATION
TOTAL
$
265,427.61
$ 265,427.61
64 711.24 $
2,888.35
67,599.59
$
330,138.85 $
2,888.35 $ 333,027.20
$
4,963.97 $
240,113.17
$
245,077.14 $
420.00 $ 420.00 $
5,383.97 240,113.17 245,497.14
$
64,711.24 $
2,888.35 $
67,599.59
2,733.07
2,733.07
43,497.74
43,497.74
175,103.54
175,103.54
$
286,045.59 $
2,888.35 $ 288,933.94
FUND BALANCE- JUNE 30, 1999
$
289,170.40 $
420.00 $ 289,590.40
SUMMARY OF FUND BALANCE
Reserved
Federal Financial Assistance
For Refund to Georgia Department of Technical and
Adult Education - Administrative Central Office
$
For Continuation of Program
Inventories
Live Work Projects
Local Grants and Contracts
Surplus
$ -1-
6.55
$
20,584.24_
61,812.13
193,300.16
9,600.70
3,866.62 $ _ _ _4..;.:2::.;:;0.:.::.0""'-0
6.55 20,584.24 61,812.13 193,300.16
9,600.70 4,286.62
289,170.40 $
420.00 $ 289,590.40
FLINT RIVER 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)
$ 3,051,604.00 $ 3,051,604.00 $
964,139.00
704,835.41
1,369,743.00
1,353,106.96
$ 5,385,486.00 $ 5,109,546.37 $
0.00 -259,303.59
-16,636.04
-275,939.63
0.00
175,103.54
175,103.54
EXPENDITURES
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act
- - - - = - - - $ 5,385,486.00 $ 5,284,649.91 $
-100,836.09
$ 3,376,958.00 $ 3,307,427.17 $
1,400,979.00
1,166,166.92
593,121.00
570,942.65
14,428.00
0.00
69,530.83 234,812.08
22,178.35 14,428.00
$
5,385,486.00 $
___ 5,044,536.74 $
34_.0.:.,.;9__4_;9;__.2__6;;_
Excess of Funds Available over Expenditures
$ 240,113.17 $ =======2=4::0::,:1:::1=3::.=1:7:::
-2-
FLINT RIVER TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1999
EXHIBIT "C"
Totals per Annual Supplement
Accruals June 30, 1999
SALARIES
TRAVEL
$ 2,924,428.08 $
34,696.36
1,057.00
3,413.00
$ 2,925,485.08 $ =====3=8'=10=9=.3=6
-3-