{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-be39-b2013-h2014-belec-p-btext","title":"East Georgia State College, Swainsboro, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2014","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, Emanuel County, Swainsboro, 32.59739, -82.33374"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2013/2014"],"dcterms_description":["Began with: Fiscal year ended June 30, 2014.","For some years, report may be released instead called: East Georgia State College, Swainsboro, Georgia, management report for fiscal year ended ..., fiscal year ended June 30, 2012- ; or: East Georgia State College, management report, \u003cfiscal year ended June 30, 2016-\u003e","Fiscal year ended June 30, 2014; title from PDF cover (Georgia Government Publications database, viewed October 9, 2023).","Fiscal year ended June 30, 2014 (Georgia Government Publications database, viewed October 9, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2014"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["East Georgia College--Appropriations and expenditures--Periodicals.","East Georgia College--fast","Technical education--Georgia--Auditing--Periodicals.","Technical education--Georgia--Finance--Statistics--Periodicals.","Expenditures, Public","Technical education--Finance","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["East Georgia State College, Swainsboro, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2014"],"dcterms_type":["Text"],"dcterms_provenance":["University of Georgia. Map and Government Information Library"],"edm_is_shown_by":["https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-be39-b2013-h2014-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-be39-b2013-h2014-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":["East Georgia College--fast","Expenditures, Public--fast","Technical education--Finance--fast","Georgia--fast","Periodicals--fast","Statistics--fast"],"fulltext":"EAST GEORGIA STATE COLLEGE \r\nSWAINSBORO, GEORGIA \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2014 \r\nGeorgia Department of Audits and Accounts Greg S. Griffin State Auditor \r\n \r\n EAST GEORGIA STATE COLLEGE - TABLE OF CONTENTS - \r\n \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \r\nEXHIBITS \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nB STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nC STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\n \r\nPage \r\n1 2 4 \r\n \r\n  GREG S. GRIFFIN \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nDecember 11, 2014 \r\n \r\nMembers of the State Board of Regents of the University System of Georgia Honorable Robert G. Boehmer, President East Georgia State College \r\nIndependent Accountant's Report on Applying Agreed-Upon Procedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the East Georgia State College (College) and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the College's 2014 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's Comprehensive Annual Financial Report (CAFR) and Single Audit Report; and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Analysis Report, Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source, and the Statement of Changes To Fund Balance By Program and Funding Source which are attached as Exhibits A, B and C, respectively. East Georgia State College's management is responsible for the financial information reported to the University System Office in the College's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \r\nThe procedures and the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts receivable, accounts payable, deferred revenues, net position). Confirm that these items have adequate supporting documentation and are properly reconciled to the College's general ledger. \r\nWe did not note any exceptions as a result of our procedures. \r\n2. Obtain the College's Generally Accepted Accounting Principles (GAAP) basis Statement of Net Position and Statement of Revenues Expenses and Changes in Net Position (SRECNP) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the College's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  3. Obtain the College's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the College's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, Long-Term Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nWe did not note any exceptions as a result of our procedures. \r\n5. Review the College's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the College's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the College's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2014. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the College's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the College's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n9. Review year end Budgetary Statements including the Summary Budget Comparison and Surplus Analysis Report (Exhibit A), Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source (Exhibit B) and the Statement of Changes To Fund Balance By Program and Funding Source (Exhibit C). Confirm that budget information presented in these statements supports activity reported in the College's accounting records, the legal level of budgetary control (funding source within program) was maintained, and determine if any budget overexpenditures exist. \r\nWe did not note any exceptions as a result of our procedures. \r\n10. Obtain documentation for Budget basis reserves reported by College on the Summary Budget Comparison and Surplus Analysis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  11. Review the H.O.P.E. Scholarship Program reconciliation between the College and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the College's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the College for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the College's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n13. Review capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n16. Review the supplementary \"Statement of Revenues, Expenses and Changes in Net Position\" for Auxiliary Enterprises submitted by the College to the University System of Georgia System Office to ensure that the schedule agrees to the auxiliary fund activity recorded in the accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully, \r\n \r\nGSG:as \r\n \r\nGreg S. Griffin State Auditor \r\n \r\n  EXHIBITS \r\n \r\n  EAST GEORGIA STATE COLLEGE SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nJUNE 30, 2014 \r\n \r\nEXHIBIT \"A\" \r\n \r\nREVENUES \r\nState Appropriation State General Funds \r\nOther Funds \r\nTotal Revenues \r\nCARRY-OVER FROM PRIOR YEARS \r\nTransfers from Reserved Fund Balance \r\nTotal Funds Available \r\nEXPENDITURES \r\nTeaching \r\nExcess of Funds Available over Expenditures \r\nFUND BALANCE JULY 1 \r\nReserved Unreserved \r\nADJUSTMENTS \r\nPrior Year Payables/Expenditures Prior Year Receivables/Revenues Unreserved Fund Balance (Surplus) Returned \r\nto Board of Regents - University System Office Year Ended June 30, 2013 \r\nPrior Year Reserved Fund Balance Included in Funds Available \r\nFUND BALANCE JUNE 30 \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 7,617,744.00 $ 7,617,744.00 $ \r\n \r\n17,826,913.00 \r\n \r\n17,353,739.36 \r\n \r\n25,444,657.00 \r\n \r\n24,971,483.36 \r\n \r\n0.00 -473,173.64 \r\n-473,173.64 \r\n \r\n0.00 25,444,657.00 \r\n \r\n480,938.35 25,452,421.71 \r\n \r\n480,938.35 7,764.71 \r\n \r\n25,444,657.00 \r\n \r\n$ \r\n \r\n0.00 \r\n \r\n24,734,926.86 717,494.85 $ \r\n \r\n709,730.14 717,494.85 \r\n \r\n515,195.39 831.47 \r\n \r\n7,043.23 -16,898.41 \r\n \r\n-831.47 -480,938.35 \r\n \r\n$ \r\n \r\n741,896.71 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over Inventories \r\nTotal Reserved \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\n$ \r\n \r\n101,761.65 \r\n \r\n228,392.60 \r\n \r\n10,831.21 \r\n \r\n217,855.63 \r\n \r\n175,393.72 \r\n \r\n500.00 \r\n \r\n734,734.81 \r\n \r\n7,161.90 \r\n \r\n$ \r\n \r\n741,896.71 \r\n \r\n- 1 - \r\n \r\n EAST GEORGIA STATE COLLEGE STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2014 \r\n \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\n \r\nOriginal Appropriation \r\n \r\nAmended Appropriation \r\n \r\nFinal Budget \r\n \r\nCurrent Year Revenues \r\n \r\n$ \r\n \r\n7,352,244.00 $ \r\n \r\n7,608,244.00 $ \r\n \r\n7,617,744.00 $ \r\n \r\n7,617,744.00 \r\n \r\n17,777,224.00 \r\n \r\n17,661,596.00 \r\n \r\n17,826,913.00 \r\n \r\n17,353,739.36 \r\n \r\n$ \r\n \r\n25,129,468.00 $ 25,269,840.00 $ 25,444,657.00 $ 24,971,483.36 \r\n \r\n- 2 - \r\n \r\n EXHIBIT \"B\" \r\n \r\nFunds Available Compared to Budget \r\n \r\nPrior Year \r\n \r\nAdjustments and \r\n \r\nTotal \r\n \r\nCarry-Over \r\n \r\nProgram Transfers Funds Available \r\n \r\nVariance Positive (Negative) \r\n \r\nExpenditures Compared to Budget \r\n \r\nVariance \r\n \r\nActual \r\n \r\nPositive (Negative) \r\n \r\nExcess of Funds Available Over Expenditures \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n480,938.35 \r\n \r\n0.00 $ 7,617,744.00 $ \r\n \r\n0.00 \r\n \r\n17,834,677.71 \r\n \r\n0.00 $ 7,616,996.84 $ \r\n \r\n7,764.71 \r\n \r\n17,117,930.02 \r\n \r\n747.16 $ 708,982.98 \r\n \r\n747.16 716,747.69 \r\n \r\n$ 480,938.35 $ \r\n \r\n0.00 $ 25,452,421.71 $ \r\n \r\n7,764.71 $ 24,734,926.86 $ \r\n \r\n709,730.14 $ \r\n \r\n717,494.85 \r\n \r\n- 3 - \r\n \r\n EAST GEORGIA STATE COLLEGE STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2014 \r\n \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nPrior Year Reserves Not Available for Expenditure Inventories Uncollectible Accounts Receivable \r\n \r\nBeginning Fund Balance July 1 \r\n \r\nFund Balance Carried Over from \r\nPrior Period as Funds Available \r\n \r\nReturn of Fiscal Year 2013 \r\nSurplus \r\n \r\nPrior Period Adjustments \r\n \r\n$ \r\n \r\n28.41 $ \r\n \r\n481,741.41 \r\n \r\n481,769.82 \r\n \r\n0.00 $ -480,938.35 \r\n-480,938.35 \r\n \r\n590.00 33,667.04 \r\n \r\n0.00 0.00 \r\n \r\n-28.41 $ -803.06 \r\n-831.47 \r\n \r\n103.54 -9,958.72 \r\n-9,855.18 \r\n \r\n0.00 0.00 \r\n \r\n0.00 0.00 \r\n \r\nBudget Unit Totals \r\n \r\n$ \r\n \r\n516,026.86 $ \r\n \r\n-480,938.35 $ \r\n \r\n-831.47 $ \r\n \r\n-9,855.18 \r\n \r\n- 4 - \r\n \r\n EXHIBIT \"C\" \r\n \r\nOther Adjustments \r\n \r\nEarly Return Fiscal Year 2014 \r\nSurplus \r\n \r\nExcess of Funds Available Over Expenditures \r\n \r\nEnding Fund Balance June 30 \r\n \r\nAnalysis of Ending Fund Balance \r\n \r\nReserved \r\n \r\nSurplus \r\n \r\nTotal \r\n \r\n$ \r\n \r\n90.00 $ \r\n \r\n-184,188.59 \r\n \r\n-184,098.59 \r\n \r\n-90.00 184,188.59 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ 0.00 \r\n0.00 \r\n \r\n747.16 $ 716,747.69 \r\n717,494.85 \r\n \r\n940.70 $ 522,600.38 \r\n523,541.08 \r\n \r\n0.00 0.00 \r\n \r\n0.00 0.00 \r\n \r\n500.00 217,855.63 \r\n \r\n0.00 $ \r\n \r\n717,494.85 $ \r\n \r\n741,896.71 $ \r\n \r\nSummary of Ending Fund Balance \r\n \r\nReserved \r\n \r\nIndirect Cost Recoveries \r\n \r\n$ \r\n \r\nTechnology Fees \r\n \r\nRestricted/Sponsored Funds \r\n \r\nUncollectible Accounts Receivable \r\n \r\nTuition Carry-Over \r\n \r\nInventories \r\n \r\nUnreserved \r\n \r\nSurplus \r\n \r\nTotal Ending Fund Balance - June 30 \r\n \r\n$ \r\n \r\n0.00 $ 516,379.18 \r\n516,379.18 \r\n \r\n940.70 $ 6,221.20 \r\n7,161.90 \r\n \r\n940.70 522,600.38 \r\n523,541.08 \r\n \r\n500.00 217,855.63 \r\n \r\n0.00 0.00 \r\n \r\n500.00 217,855.63 \r\n \r\n734,734.81 $ \r\n \r\n7,161.90 $ 741,896.71 \r\n \r\n101,761.65 228,392.60 \r\n10,831.21 217,855.63 175,393.72 \r\n500.00 \r\n$ \r\n734,734.81 $ \r\n \r\n$ \r\n7,161.90 7,161.90 $ \r\n \r\n101,761.65 228,392.60 \r\n10,831.21 217,855.63 175,393.72 \r\n500.00 \r\n7,161.90 \r\n741,896.71 \r\n \r\n- 5 - \r\n \r\n "}],"pages":{"current_page":1,"next_page":null,"prev_page":null,"total_pages":1,"limit_value":10,"offset_value":0,"total_count":1,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":1}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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