{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1999-h2000","title":"Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2000","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits, issuing body.","Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, Richmond County, Augusta, 33.47097, -81.97484"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1999/2000"],"dcterms_description":["Began with: Year ended June 30, 1997; ceased with: Year ended June 30, 2000.","Report year covers fiscal year.","Description based primarily on print version record.","Year ended June 30, 1997; title from PDF cover (Georgia Government Publications database, viewed October 13, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2000-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Augusta Technical Institute--Appropriations and expenditures--Periodicals.","Technical education--Georgia--Auditing--Periodicals.","Technical education--Georgia--Finance--Statistics--Periodicals.","Expenditures, Public","Technical education--Finance","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2000"],"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-bv6-ba9-b1999-h2000"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1999-h2000"],"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":null,"fulltext":" AUGUSTA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - \r\n \r\nLETTER OF TRANSMTITAL \r\n \r\nSECTION I \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHIBITS \r\n \r\nA ANALYSIS OF CHANGES IN FUND BALANCE \r\n \r\nBUDGET FUND \r\n \r\n1 \r\n \r\nSCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES \r\n \r\nCONWAREDTOBUDGET \r\n \r\nBUDGET FUND \r\n \r\nB \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n2 \r\n \r\nC \r\n \r\n\"B\" LOTTERY FOR EDUCATION \r\n \r\n3 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n4 \r\n \r\nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n ILL W. HINTON \r\nTATE AUDITOR 404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 \r\nNovember 13, 2000 \r\n \r\nHonorable 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 \r\nand Honorable Terry Elam, President Augusta Technical Institute \r\nLadies and Gentlemen: \r\nAs 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 Reportpursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2000, we have performed certain audit procedures at Augusta Technical Institute. Accordingly, the financial statements and compliance activities of Augusta 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. \r\nThis Management Report contains information pertinent to the financial and compliance activities of Augusta Technical Institute as of and for the year ended June 30, 2000. The particular information provided is enumerated in the Table of Contents. \r\nThis report is intended solely for the information and use ofmanagement and members ofthe Local Board ofDirectors ofAugusta Technical Institute and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n.. r'~:? on L.t) .~ ~inton State Auditor \r\nRWH:gp \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n AUGUSTA TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30, 2000 \r\n \r\nEXHIBIT \"A\" \r\n \r\nFUND BALANCE - JULY 1, 1999 Reserved Surplus \r\nADDITIONS Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures Exhibit\"B\" Exhibit \"C\" Reimbursement of Prior Year's Expenditures \r\nDEDUCTIONS Adjustments to Prior Year's Accounts Receivable Refunds to Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Reserved Fund Balance Carried Over from Prior Year as Funds Available \r\nFUND BALANCE - JUNE 30, 2000 \r\n \r\n\"A\" DEPARTMENT OF \r\nTECHNICAL AND ADULT EDUCATION \r\n \r\nnB\" LOTTERY FOR \r\nEDUCATION \r\n \r\n$ \r\n \r\n1,036,848.39 \r\n \r\n$ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n1,036,848.39 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n694.49 \r\n \r\n608,209.82 \r\n$ \r\n-123.29 \r\n \r\n$ \r\n \r\n608,781.02 $ \r\n \r\n59.58 59.58 \r\n \r\n$ \r\n \r\n672.36 $ \r\n \r\n0.00 \r\n \r\n169.00 \r\n \r\n550,713.54 \r\n \r\n$ \r\n \r\n551,554.90 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n1,094,074.51 $========5=9.=5=8 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Federal Financial Assistance For Continuation of Program For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other Inventories Live Work Projects Prior Year Local Funds Student Services \r\nSurplUS \r\n-1- \r\n \r\n$ \r\n \r\n12,563.16 \r\n \r\n1,855.17 81.01 \r\n582,254.21 122,295.06 132,552.08 242,001.59 \r\n \r\n$ \r\n \r\n1,093,602.28 \r\n \r\n472.23 $ \r\n \r\n59.58 \r\n \r\n$ \r\n \r\n1,094,074.51 $========5=9.=5=8 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 2000 \r\n \r\nEXHIBIT\"B\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriation Federal Revenues Other Revenues Retained \r\nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 12,085,010.00 $ 12,085,009.26 $ \r\n \r\n3,783,919.76 \r\n \r\n3,362,558.13 \r\n \r\n4,751,800.00 \r\n \r\n3,573,945.74 \r\n \r\n$ 20,620,729.76 $ 19,021,513.13 $ \r\n \r\n-0.74 -421,361.63 -1,177,854.26 \r\n-1,599,216.63 \r\n \r\n0.00 \r\n \r\n550,713.54 \r\n \r\n550,713.54 \r\n \r\n$ 20,620,729.76 $ 19,572,226.67 $ _ _-.:..l.1,.::;04.:.,:8:..?:,5:.:;0.::;3.:.::.0.::;9 \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Quick Start Program Job Training Partnership Act Capital Outlay Year 2000 Project Funding \r\n \r\n$ 12,480,280.00 $ 11,733,497.85 $ \r\n \r\n5,197,151.00 \r\n \r\n4,553,853.73 \r\n \r\n1,165,670.00 \r\n \r\n1,046,143.84 \r\n \r\n38,336.00 \r\n \r\n38,335.26 \r\n \r\n1,700,292.76 \r\n \r\n1,553,186.17 \r\n \r\n10,000.00 \r\n \r\n10,000.00 \r\n \r\n29,000.00 \r\n \r\n29,000.00 \r\n \r\n746,782.15 643,297.27 119,526.16 \r\n0.74 147,106.59 \r\n0.00 0.00 \r\n \r\n$ 20,620,729.76 $ 18,964,016.85 $ _ _..:....!1,.::;65:..:6:.l.:,7~1-=2:..::.9..:...1 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n608,209.82 $ =====60;;,;;8;,:!,;,2:;;0~9;,;;;.8;:2 \r\n \r\n- 2- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30. 2000 \r\n \r\nEXHIBIT\"C\" \r\n \r\nFUNDS AVAILABLE \r\nREVENUES \r\nState Appropriation Other Revenues Retained \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 511,382.00 $ 511,382.00 $ \r\n \r\n1,638,660.00 \r\n \r\n1,634,139.31 \r\n \r\n0.00 -4,520.69 \r\n \r\nEXPENDITURES Equipment-Technicallnstitutes \r\n \r\n$ 2,150,042.00 $ 2,145,521.31 $ - - - - --4,'5-20-.6-9 \r\n \r\n$ 2,150,042.00 $ 2,145,461.73 $ \r\n \r\n4..:..,5;.,.;.8....;..0._2,;...7 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n59.58 $ =======5:=9.:=5:=8 \r\n \r\n-3- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30. 2000 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 1999 June 30,2000 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 10, 159,334.35 $ 158,624.36 \r\n \r\n-89,158.84 49,963.79 \r\n \r\n$ 10,120,139.30 $ 158,624.36 \r\n \r\n- 4- \r\n \r\n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 \r\n \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\nFS-824-97-02 \r\n \r\nPartially Resolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nREVENUES/RECEIVABLES/RECEIPTS Inadequate Accounting Control Procedures Finding Control Number: FS-824-97-02 \r\n \r\nOutstanding receivables from prior years continue to be pursued for collection. Collections are a continuing process. Receivables occur when the status of a financial aid student changes. The Institute has implemented checks and balances between financial aid and student registration in an effort to minimize receivables. \r\n \r\nPRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\nFA-824-98-01 \r\n \r\nPartially Resolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nACTIVITIES ALLOWED AND UNALLOWED Improper Expenditures for Financial Aid Services Vocational Education - Basic Grants to States (CFDA 84.048) Questioned Costs: $48,930.95 Finding Control Number: FA-824-98-01 \r\n \r\nSalaries for financial aid personnel were paid from non-Perkins funds for fiscal year 1999. However, in a communication with the U. S. Department of Education, it was stated that since financial aid personnel provide services to special population students, salaries were a permissible expense. Also, with regard to the issue of supplanting funds, the Department ofEducation states that since the salaries have always been funded by Perkins, supplanting did not occur. Final resolution of this finding will not be made until such time as the Department ofEducation requests a response to the finding. This normally is a two to four year process. The Institute considers this finding resolved based on communication from the Department of Education. \r\n \r\n- 1- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 \r\nPRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTIONIRESPONSES ACTNITIES ALLOWED AND UNALLOWED Improper Expenditures for Financial Aid Services Vocational Education - Basic Grants to States (CFDA 84.048) Questioned Costs: $48,930.95 Finding Control Number: FA-824-98-01 Auditor's Note: The Department ofAudits does not believe that this finding is resolved. This belief is based on our determination that the cited U. S. Department of Education communication which addressed conditions at another Technical fustitute, is not applicable in this situation. We continue to believe that the expenditure of Perkins funds for personnel service costs specifically for the operation ofthe Student Financial Aid office is not an allowable activity that conforms with the Act and 34 CFR 403.111 (c) and (d). We also believe these expenditures are not in compliance with \"supplant versus supplement\" requirements included in 34 CFR 403.196. We concur that the U. S. Department of Education will make final resolution of this finding. However, resolution of the finding and related questioned costs should be based solely on circumstances surrounding the expenditure ofthe Perkins funds at Augusta Technical fustitute. \r\n-2- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1997-h98","title":"Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1998","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits, issuing body.","Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, Richmond County, Augusta, 33.47097, -81.97484"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1998/1999"],"dcterms_description":["Began with: Year ended June 30, 1997; ceased with: Year ended June 30, 2000.","Report year covers fiscal year.","Description based primarily on print version record.","Year ended June 30, 1997; title from PDF cover (Georgia Government Publications database, viewed October 13, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1998-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Augusta Technical Institute--Appropriations and expenditures--Periodicals.","Technical education--Georgia--Auditing--Periodicals.","Technical education--Georgia--Finance--Statistics--Periodicals.","Expenditures, Public","Technical education--Finance","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1998"],"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-bv6-ba9-b1997-h98"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1997-h98"],"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":null,"fulltext":"L,n A~oo \r\niRI \r\nVb \r\nA9 \r\nIq'i1-q~ \r\n \r\nMANAGEMENT REPORT AUGUSTA TECHNICAL INSTITUTE \r\nAUGUSTA, GEORGIA \r\nAN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1998 \r\n \r\n- ~----- \r\n \r\n- - - - - - - --- ----._- -------- \r\n \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n2S4 WASHINGTON STREET \r\nATLANTA, GEORGIA 30334-8400 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - \r\n \r\nLETTER OF TRANSMITTAL \r\n \r\nSECTION I \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXlllBITS \r\n \r\nA ANALYSIS OF CHANGES IN FUND BALANCE \r\n \r\nBUDGET FUND \r\n \r\n1 \r\n \r\nSCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES \r\n \r\nCOMPARED TO BUDGET \r\n \r\nBUDGET FUND \r\n \r\nB \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n2 \r\n \r\nC \r\n \r\n\"B\" LOTTERY FOR EDUCATION \r\n \r\n3 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n4 \r\n \r\nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIORYEAR FINDINGS AND QUESTIONED COSTS \r\n \r\nSECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n CLAUDE L. VICKERS \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 \r\nSeptember 17, 1998 \r\n \r\nGovernor of the State of Georgia Members of the General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members of the Local Board of Directors \r\nand Honorable Terry Elam, President Augusta Technical Institute \r\nLadies and Gentlemen: \r\nAs part of our audit of the statutory basis financial statements ofthe State of Georgia presented in the 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, 1998, we have performed certain audit procedures at Augusta Technical Institute. Accordingly, the fmancial statements and compliance activities of Augusta 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. \r\nThis Management Report contains information pertinent to the fmancial and compliance activities ofAugusta Technical Institute as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. \r\nThis report is intended solely for the use ofmanagement of Augusta Technical Institute. However, this report is a matter of public record and its distribution is not limited. \r\nRespectfully submitted, \r\n~~ \r\nClaude L. Vickers State Auditor \r\nCLV:jb \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n AUGUSTA TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30,1998 \r\n \r\nEXHIBIT\"A\" \r\n \r\nFUND BALANCE - JULY 1 \r\nReserved Surplus \r\nADDITIONS \r\nAdjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit \"B\" Exhibit \"C\" \r\nDEDUCTIONS \r\nUnreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 3D, 1997 \r\nAdjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from \r\nPrior Year as Funds Available \r\n \r\n\"A\" DEPARTMENT OF \r\nTECHNICAL AND ADULT EDUCATION \r\n \r\nliB\" LOTTERY FOR \r\nEDUCATION \r\n \r\nTOTAL \r\n \r\n$ \r\n \r\n845,611.87 \r\n \r\n107.90 $ \r\n \r\n$ \r\n \r\n845,719.77 $ \r\n \r\n$ 0.00 \r\n0.00 $ \r\n \r\n845,611.87 107.90 \r\n845.719.77 \r\n \r\n$ \r\n \r\n1,766.29 \r\n \r\n570,841.60 $ \r\n \r\n$ \r\n \r\n572,607.89 $ \r\n \r\n$ \r\n0.00 0.00 $ \r\n \r\n1.766.29 \r\n570,841.60 0.00 \r\n572,607.89 \r\n \r\n$ \r\n \r\n107.90 $ \r\n \r\n1,468.08 \r\n \r\n493,840.27 \r\n \r\n$ \r\n \r\n495,416.25 $ \r\n \r\n0.00 $ 0.00 $ \r\n \r\n107.90 1,468.08 \r\n493,840.27 \r\n495,416.25 \r\n \r\nFUND BALANCE - JUNE 30 \r\n \r\n$ \r\n \r\n922,911.41 $ \r\n \r\n0.00 $ 922,911.41 \r\n \r\nSUMMARY OF FUND BALANCE \r\n \r\nReserved \r\n \r\nFederal Financial Assistance \r\n \r\nFor Refund to Georgia Department of Technical and \r\n \r\nAdult Education - Administrative Central Office \r\n \r\n$ \r\n \r\nFor Expired Grant Balances \r\n \r\nInventories \r\n \r\nLive Work Projects \r\n \r\nPrior Year Local Funds \r\n \r\nStudent Services \r\n \r\nSurplus \r\n \r\n4,040.64 36.27 \r\n439,382.31 126,289.01 133,088.99 218.108.85 \r\n1,965.34 $ \r\n \r\n$ -=0.c.;:.00''_ \r\n \r\n4.040.64 36.27 \r\n439,382.31 126,289.01 133.088.99 218,108.85 \r\n1.965.34 \r\n \r\n$ \r\n \r\n922,911.41 $ \r\n \r\n0.00 $ 922.911.41 \r\n \r\n- 1- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 1998 \r\n \r\nEXHIBIT\"B\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations Federal Revenues Other Revenues Retained \r\nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 11,025,402.00 $ 11,025,402.00 $ \r\n \r\n2,785,174.00 \r\n \r\n2,379,256.60 \r\n \r\n3,554,476.00 \r\n \r\n3,361,283.94 \r\n \r\n$ 17,365,052.00 $ 16,765,942.54 $ \r\n \r\n0.00 -405,917.40 -193,192.06 \r\n-599,109.46 \r\n \r\n0.00 \r\n \r\n493,840.27 \r\n \r\n493,840.27 \r\n \r\n$ 17,365,052.00 $ 17,259,782.81 $ _ _.....;-1...;..05:;.:.,2::..:6~9.....;.1~9 \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-Institutions Quick Start Program Adult Literacy Grants Job Training Partnership Act \r\n \r\n$ 10,594,023.00 $ 10,388,451.00 $ \r\n \r\n3,918,902.00 \r\n \r\n3,795,274.15 \r\n \r\n408,185.00 \r\n \r\n408,185.00 \r\n \r\n667,355.00 \r\n \r\n646,982.93 \r\n \r\n1,776,587.00 \r\n \r\n1,450,048.13 \r\n \r\n205,572.00 123,627.85 \r\n0.00 20,372.07 326,538.87 \r\n \r\n$ 17,365,052.00 $ 16,688,941.21 $ \r\n \r\n6_76.....:,_11_0_.7_9 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n570,841.60 $ ===5=:7:::0=,8=4=1.=60= \r\n \r\n-2- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1998 \r\n \r\nEXHIBIT\"C\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 188,860,00 $ 188,860.00 $ \r\n \r\n0..;,..0_0 \r\n \r\nEXPENDITURES Equipment-Technical Institutes \r\n \r\n$ 188,860.00 $ 188,860.00 $ \r\n \r\n--=-O:..:..O~O \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n0.00 $ =====0';';,0=0 \r\n \r\n-3- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 1998 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 1998 June 30, 1997 \r\n \r\nSALARIES $ 9,236,680.03 $ \r\n \r\nTRAVEL 145,349.19 \r\n \r\n64,591.71 . -39,833.01 \r\n \r\n$ 9,261,438.73 $ 145,349.19 \r\n \r\n-4- \r\n \r\n SECTION II AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 \r\n \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\n824-96-01 824-96-02 FS-824-97-01 FS-824-97-02 FS-824-97-03 \r\n \r\nFurther Action not Warranted Further Action not Warranted Previously Reported Corrective Action Implemented Partially Resolved - See Corrective Action/Responses Previously Reported Corrective Action Implemented \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nREVENUESIRECEIVABLESIRECEIPTS Inadequate Accounting Control Procedures Finding Control Number: FS-824-97-02 \r\n \r\nOutstanding receivables from prior years are pursued for collection. Records of students who owe past balances are sealed and no information is released until balances are paid. \r\n \r\nAugusta Technical Institute continues to review procedures for financial aid eligibility and to implement electronic processes in an effort to reduce and/or eliminate students becoming ineligible for financial aid. \r\n \r\nThe Institute has changed the procedure for notification by the bank for returned checks. A more timely notification should assist in locating students who write checks for insufficient funds before they drop out of classes. \r\n \r\n SECTIONlli CURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1998 \r\nFEDERAL AWARD FINDINGS AND QUESTIONED COSTS \r\nACTIVITIES ALLOWED AND UNALLOWED Improper Expenditures for Financial Aid Services Vocational Education - Basic Grants to States (CFDA 84.048) Questioned Costs: $48,930.95 Finding Control Number: FA-824-98-0 1 \r\nDuring the year under review, the Institute utilized Vocational Education funds of$48,930.95 in support of personal service costs for the director, secretary and clerk ofthe Student Financial Aid (SFA) office. The use of Vocational Education funds for these personal service costs was included in the Institute's Georgia Department of Technical and Adult Education approved application. However, Section 235 of the Carl D. Perkins Vocational and Applied Technology Education Act of 1990 (Act) and provisions of34 CFR403.111 (c) and (d) stipulate that Vocational Education funds are to be used for activities that pertain to (1) providing vocational education in programs that are effective and integrate academic and vocational courses and (2) providing for the equitable participation ofmembers of special populations in vocational education so these populations have an opportunity to enter vocational education that is equal to that afforded to the general student population. We did not fmd where the payment ofpersonal service costs for the operation of the SFA office was in conformity with the scope and intent of Section 235 of the Act and 34 CFR 403.111 (c) and (d). \r\nAdditionally, in accordance with 34 CFR 668.15; 34 CFR 668.16; and provisions of its SFA program participation agreement, the Institute is responsible for providing resources necessary to manage Pell grant and other SFA programs. The Institute's ability to administer SFA programs is thus based on its own available resources and is not contingent on the availability and use of Vocational Education funds. The use of Vocational Education funds for the payment ofpersonal service costs for its SFA office, rather than using the Institute's funds to pay personal service costs for the SFA office, constitutes noncompliance with the \"supplement versus supplant\" rule included in 34 CFR 403.196. \r\nThis noncompliance occurred because of management's failure to consider those Federal regulations governing the use of Vocational Education funds for allowable activities and the Federal provisions dealing with the \"supplement versus supplant\" rule. \r\nThe Institute should implement procedures to ensure that Vocational Education funds are used only for allowable activities and to supplement (rather than to supplant) State and local funds. The Institute, through Georgia Department of Technical and Adult Education, should consult with the U. S. Department of Education to resolve the questioned cost of $48,930.95. \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1998-h99","title":"Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1999","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits, issuing body.","Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, Richmond County, Augusta, 33.47097, -81.97484"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1998/1999"],"dcterms_description":["Began with: Year ended June 30, 1997; ceased with: Year ended June 30, 2000.","Report year covers fiscal year.","Description based primarily on print version record.","Year ended June 30, 1997; title from PDF cover (Georgia Government Publications database, viewed October 13, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1999-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Augusta Technical Institute--Appropriations and expenditures--Periodicals.","Technical education--Georgia--Auditing--Periodicals.","Technical education--Georgia--Finance--Statistics--Periodicals.","Expenditures, Public","Technical education--Finance","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1999"],"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-bv6-ba9-b1998-h99"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1998-h99"],"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":null,"fulltext":"t\\ \r\n100 \r\nMANAGEMENT REPORT AUGUSTA TECHNICAL INSTITUTE \r\nAUGUSTA, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1999 \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - \r\n \r\nLETTER OF TRANSMITTAL \r\n \r\nSECTION I \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHIBITS \r\n \r\nA ANALYSIS OF CHANGES IN FUND BALANCE \r\n \r\nBUDGETFUND \r\n \r\n1 \r\n \r\nSCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES \r\n \r\nCOMPARED TO BUDGET \r\n \r\nBUDGET FUND \r\n \r\nB \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n2 \r\n \r\nC \r\n \r\n\"B\" LOTTERY FOR EDUCATION \r\n \r\n3 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n4 \r\n \r\nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n RussELL W. HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nOctober 29, 1999 \r\n \r\nHonorable 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 \r\nand Honorable Terry Elam, President Augusta Technical fustitute \r\nLadies and Gentlemen: \r\nAs part of our audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of the 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 Augusta Technical fustitute. Accordingly, the financial statements and compliance activities of Augusta Technical fustitute 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. \r\nThis Management Report contains information pertinent to the financial and compliance activities ofAugusta Technical fustitute as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents. \r\nThis report is intended solely for the information and use of management and members of the Local Board of Directors ofAugusta Technical fustitute and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n \r\nRWH:gp \r\n \r\n~W-~ \r\nRussell W. Hinton \r\nState Auditor \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n AUGUSTA TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30. 1999 \r\n \r\nEXHIBIT\"A\" \r\n \r\nFUND BALANCE - JULY 1. 1998 \r\nReserved Surplus \r\nADDITIONS \r\nAdjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit \"B\" Exhibit \"C\" \r\nDEDUCTIONS \r\nUnreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1998 \r\nAdjustments to Prior Year's Accounts Receivable Refunds to Granters \r\nGeorgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance \r\nReserved Fund Balance Carried Over from Prior Year as Funds Available \r\nFUND BALANCE - JUNE 30, 1999 \r\n \r\n\"A\" DEPARTMENT OF \r\nTECHNICAL AND ADULT EDUCATION \r\n \r\n\"B\" \r\nLOTTERY FOR EDUCATION \r\n \r\nTOTAL \r\n \r\n$ \r\n \r\n920,946.07 \r\n \r\n1 965.34 $ \r\n \r\n$ \r\n \r\n922,911.41 $ \r\n \r\n$ \r\n0.00 \r\n0.00 $ \r\n \r\n920,946.07 1,965.34 \r\n922,911.41 \r\n \r\n$ \r\n \r\n960.51 \r\n \r\n597,859.70 \r\n$ \r\n \r\n$ \r\n \r\n598,820.21 $ \r\n \r\n$ \r\n0.00 \r\n0.00 $ \r\n \r\n960.51 \r\n597,859.70 0.00 \r\n598,820.21 \r\n \r\n$ \r\n \r\n1,965.34 $ \r\n \r\n1,390.40 \r\n \r\n0.00 $ \r\n \r\n1,965.34 1,390.40 \r\n \r\n4,040.64 \r\n \r\n477 486.85 \r\n \r\n$ \r\n \r\n4841883.23 $ \r\n \r\n0.00 $ \r\n \r\n4,040.64 477,486.85 4841883.23 \r\n \r\n$ \r\n \r\n1,036,848.39 $ ======o=.o=o $ 1,036,848.39 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education - Administrative Central Office For Refund to Granter Agency For Continuation of Program Inventories Live Work Projects Prior Year Local Funds Student Services \r\nSurplus \r\n \r\n$ \r\n \r\n169.00 \r\n \r\n$ \r\n \r\n169.00 \r\n \r\n12,733.56 \r\n \r\n12,733.56 \r\n \r\n1,880.17 \r\n \r\n1,880.17 \r\n \r\n471,352.12 \r\n \r\n471,352.12 \r\n \r\n126,899.27 \r\n \r\n126,899.27 \r\n \r\n132,675.37 \r\n \r\n132,675.37 \r\n \r\n291,138.90 \r\no.oo $ ____.:co:.:.o.:..o \r\n \r\n291,138.90 0.00 \r\n \r\n$ -1- \r\n \r\n1,036,848.39 $ ======o=.o=o $ 1,036,848.39 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1999 \r\n \r\nEXHIBIT \"8\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations Federal Revenues Other Revenues Retained \r\nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 11,215,721.00 $ \r\n3,627,375.00 3,679,498.00 \r\n$ 18,522,594.00 $ \r\n \r\n11,215,713.64 $ \r\n2,611, 130.33 3,628,213.96 \r\n17,455,057.93 $ \r\n \r\n-7.36 -1,016,244.67 \r\n-51,284.04 \r\n-1,067,536.07 \r\n \r\n0.00 \r\n \r\n477,486.85 \r\n \r\n477,486.85 \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-Institutions Capital Outlay Quick Start Program Adult Literacy Grants Job Training Partnership Act \r\n \r\n$ 18,522,594.00 $ \r\n \r\n17,932,544.78 $ - - - ---59-0-,0'4-9.-22- \r\n \r\n$ 11,491,638.00 $ \r\n3,742,060.00 125,000.00 228,048.00 901,610.00 \r\n2,034,238.00 \r\n \r\n11,392,722.00 $ 3,411,406.16 \r\n225,000.00 228,047.11 668,079.93 1,409,429.88 \r\n \r\n98,916.00 330,653.84 -100,000.00 \r\n0.89 233,530.07 624,808.12 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n---'---------- $ 18,522,594.00 $ \r\n \r\n17,334,685.08 $ \r\n \r\n1,187,908.92 \r\n \r\n$ \r\n \r\n597,859.70 $ ====5=97=,8=59=.7=0 \r\n \r\n-2 - \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1999 \r\n \r\nEXHIBIT \"C\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 4,005,221.00 $ 1,876,709.00 $ -2, 128,512.00 \r\n \r\nEXPENDITURES Equipment-Technical Institutes \r\n \r\n$ 4,005,221.00 $ 1,876,709.00 $ \r\n \r\n2, 128,512.00 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\no.oo $ =====o=.o=o \r\n \r\n-3- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 1999 June 30, 1998 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 10,045,617.96 $ 152,115.17 \r\n \r\n89,158.84 -64,591.71 \r\n \r\n$ 10,070,185.09 $ 152,115.17 \r\n \r\n-4- \r\n \r\n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1999 \r\n \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\nFS-824-97-02 \r\n \r\nPartially Resolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTION/RESPONSES \r\n \r\nREVENUES/RECEIVABLES/RECEIPTS Inadequate Accounting Control Procedures Finding Control Number: FS-824-97-02 \r\n \r\nOutstanding receivables from prior years continue to be pursued for collection. This finding will continue to be \"partially resolved\" as collections are a continuous process. \r\n \r\nPRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\nFA-824-98-01 \r\n \r\nPartially Resolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTION/RESPONSES \r\n \r\nACTMTIES ALLOWED AND UNALLOWED Improper Expenditures for Financial Aid Services Vocational Education - Basic Grants to States (CFDA 84.048) Questioned Costs: $48,930.95 Finding Control Number: FA-824~98-01 \r\n \r\nSalaries for financial aid personnel were paid from non-Perkins funds for fiscal year 1999. However, in a communication with the U. S. Department of Education, it was stated that since financial aid personnel provide services to special population students, salaries were a permissible expense. Also, with regard to the issue of supplanting funds, the Department of Education states that since the salaries have always been funded by Perkins, supplanting did not occur. Final resolution of this finding will not be made until such time as the Department of Education requests a response to the finding. This normally is a two to four year process. The Institute considers this finding resolved based on communication from the Department of Education. \r\n \r\nAuditor's Note: The Department of Audits does not believe that this finding is resolved. This beliefis based on our determination that the cited U. S. Department of Education communication, which addressed conditions at another Technical Institute, is not applicable in this situation. We \r\n \r\n- 1- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1999 \r\nPRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTION/RESPONSES ACTIVITIES ALLOWED AND UNALLOWED hnproper Expenditures for Financial Aid Services Vocational Education - Basic Grants to States (CFDA 84.048) Questioned Costs: $48,930.95 Finding Control Number: FA-824-98-01 continue to believe that the expenditure of Perkins funds for personnel service costs specifically for the operation of the Student Financial Aid office is not an allowable activity that conforms with the Act and 34 CFR 403.11 l(c) and (d). We also believe these expenditures are not in compliance with \"supplant versus supplement\" requirements included in 34 CFR 403.196. We concur that the U.S. Department of Education will make final resolution of this finding. However, resolution of the finding and related questioned costs should be based solely on circumstances surrounding the expenditure of the Perkins funds at Augusta Technical Institute. \r\n-2- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1996-h97","title":"Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1997","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits, issuing body.","Georgia. Department of Audits and Accounts, issuing body."],"dcterms_spatial":["United States, Georgia, Richmond County, Augusta, 33.47097, -81.97484"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1997/1998"],"dcterms_description":["Began with: Year ended June 30, 1997; ceased with: Year ended June 30, 2000.","Report year covers fiscal year.","Description based primarily on print version record.","Year ended June 30, 1997; title from PDF cover (Georgia Government Publications database, viewed October 13, 2023)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 1997-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Augusta Technical Institute--Appropriations and expenditures--Periodicals.","Technical education--Georgia--Auditing--Periodicals.","Technical education--Georgia--Finance--Statistics--Periodicals.","Expenditures, Public","Technical education--Finance","Georgia","Georgia Government Documents--Serial"],"dcterms_title":["Management report, Augusta Technical Institute, Augusta, Georgia, an organizational unit of the state of Georgia, year ended June 30, 1997"],"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-bv6-ba9-b1996-h97"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-ba9-b1996-h97"],"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":null,"fulltext":"MANAGEMENT REPORT AUGUSTA TECHNICAL INSTITUTE \r\nAUGUSTA, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1997 \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET \r\nATLANTA, GEORGIA 30334-8400 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - \r\n \r\nLETTER OF TRANSMITTAL \r\n \r\nSECTION I \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHIBITS \r\n \r\nA ANALYSIS OF CHANGES IN FUND BALANCE \r\n \r\nBUDGET FUND \r\n \r\n2 \r\n \r\nSCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES \r\n \r\nCOMPARED TO BUDGET \r\n \r\nBUDGET FUND \r\n \r\nB \r\n \r\n\"A\"DEPARTMENTOFTECHNICALANDADULTEDUCATION \r\n \r\n3 \r\n \r\nC \r\n \r\n\"B\" LOTTERY FOR EDUCATION \r\n \r\n4 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n5 \r\n \r\n:5. \r\n \r\nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\nSECTIONID CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n CLAUDE L. VICKERS \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 \r\nOctober 1, 1997 \r\n \r\nHonorable Zell Miller, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members ofthe Local Board of Directors \r\nand Honorable Terry Elam, President Augusta Technical Institute \r\nLadies and Gentlemen: \r\nAs part of our audit of the statutory basis fmancial statements of the State of Georgia presented in the 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 ofand for the year ended June 30, 1997, we have performed certain audit procedures at Augusta Technical Institute. Accordingly, the financial statements and compliance activities of Augusta Technical Institute were examined to the extent considered necessary in order to express opinion as to the fair presentation of the fmancial 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. \r\nThis Management Report contains information pertinent to the financial and compliance activities ofAugusta Technical Institute as of and for the year ended June 30, 1997. The particular information provided is enumerated in the Table of Contents. \r\nThis report is intended solely for the use ofmanagement of Augusta Technical Institute. However, this report is a matter of public record and its distribution is not limited. \r\nRespectfully submitted, \r\n~~ \r\nClaude L. Vickers State Auditor \r\nCLV:gp \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n AUGUSTA TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30, 1997 \r\n \r\nEXHIBIT \"A\" \r\n \r\nFUND BALANCE - JULY 1, 1996 \r\nReserved Surplus \r\nADDITIONS \r\nAdjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit \"B\" Exhibit\"C\" \r\nDEDUCTIONS \r\nUnreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30,1996 \r\nAdjustments to Prior Year's Accounts Receivable Refunds to Grantors Reserved Fund Balance Carried Over from \r\nPrior Year as Funds Available \r\n \r\n\"A\" DEPARTMENT OF \r\nTECHNICAL AND ADULT EDUCATION \r\n \r\n\"B\" LOTTERY FOR \r\nEDUCATION \r\n \r\n$ \r\n \r\n749,003.79 \r\n \r\n294,80 $ \r\n \r\n$ \r\n \r\n749,298.59 $ \r\n \r\n$ 96.68 \r\n96.68 $ \r\n \r\n$ \r\n \r\n536.46 \r\n \r\n512,534.48 $ \r\n \r\n$ \r\n \r\n513,070.94 $ \r\n \r\n$ \r\n0.00 0.00 $ \r\n \r\n$ \r\n \r\n294,80 $ \r\n \r\n185,52 \r\n \r\n39.43 \r\n \r\n416,130.01 \r\n \r\n$ \r\n \r\n416,649.76 $ \r\n \r\n96.68 $ 96.68 $ \r\n \r\nTOTAL \r\n749,003.79 391.48 \r\n749,395.27 \r\n536.46 512,534.48 \r\n0,00 513,070.94 \r\n391.48 185.52 \r\n39.43 416,130.01 416,746.44 \r\n \r\nFUND BALANCE - JUNE 30,1997 \r\n \r\n$ \r\n \r\n845,719.77 $ \r\n \r\n0.00 $ =====8.4.=.5,=71=9=.7==7 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Federal Financial Assistance For Expired Grant Balances Inventories Live Work Projects Prior Year Local Funds Student Services \r\nSurplus \r\n \r\n$ \r\n \r\n329,84 \r\n \r\n351,441.76 \r\n \r\n118,758.39 \r\n \r\n133,087.34 \r\n \r\n241,994,54 \r\n \r\n107.90 $ \r\n \r\n$ 0.00 \r\n \r\n329,84 351,441.76 118,758.39 133,087.34 241,994,54 \r\n107.90 \r\n \r\n$ \r\n \r\n845,719.77 $ \r\n \r\n-2- \r\n \r\n0.00 $ =====8=4=5,=71=9.,.7..=7 \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 1997 \r\n \r\nEXHIBIT\"B\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations Federal Revenues Other Revenues Retained \r\nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 9,513,996.00 $ 9,512,161.09 $ \r\n \r\n2,747,790.00 \r\n \r\n1,959,069.81 \r\n \r\n3,884,647.00 \r\n \r\n3,627,536.45 \r\n \r\n$ 16,146,433.00 $ 15,098,767.35 $ \r\n \r\n-1,834.91 -788,720.19 -257,110.55 \r\n-1,047,665.65 \r\n \r\n0.00 \r\n \r\n416,130.01 \r\n \r\n416,130.01 \r\n \r\n$ 16,146,433.00 $ 15,514,897.36 $ _ _...;-6;.;,3.;.:1,.;.53;.;5...;.64..;. \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-I nstitutions Quick Start Program Adult Literacy Grants Job Training Partnership Act \r\n \r\n$ 10,143,400.00 $ 3,307,458.00 378,327.00 540,180.00 1.777,068.00 \r\n \r\n9,955,685.64 $ 3,112,033.84 \r\n378,327.00 531,144.50 1,025,171.90 \r\n \r\n187,714.36 195,424.16 \r\n0.00 9,035.50 751,896.10 \r\n \r\n$ 16,146,433.00 $ 15,002,362.88 $ _ _1..:....,1_44..;.:,_07...;.0....;.1.;;;..2 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ 512,534.48 $ ===5=12=::,=534====:.4=8 \r\n \r\n-3- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1997 \r\n \r\nEXHIBIT\"C\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 113,326,00 $ 113,326.00 $ \r\n \r\n0_,0_0 \r\n \r\nEXPENDITURES Equipment-Technical Institutes \r\n \r\n$ 113,326.00 $ 113,326.00 $ \r\n \r\n...;0...;.0..;...0 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n0.00 $=======0=,0=0 \r\n \r\n-4 - \r\n \r\n AUGUSTA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30,1997 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30,1997 June 30, 1996 \r\n \r\nSALARIES $ 8,749,853.20 $ \r\n \r\nTRAVEL 110,675.72 \r\n \r\n39,833.01 -35,535.48 \r\n \r\n$ 8,754,150.73 $ 110,675.72 \r\n \r\n-5- \r\n \r\n SECTIONll AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30. 1997 \r\n \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nFINDING CONTROL NUMBER AND STATUS \r\n \r\n824-96-01 824-96-02 \r\n \r\nUmesolved - See Corrective ActionlResponses Umesolved - See Corrective ActionlResponses \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Inadequate Equipment Inventory Records Finding Control Number 824-96-01 \r\n \r\nMeasures have been taken to train personnel in the responsible department the importance of performing accurate inventory reviews and the importance of maintaining their inventory, as well as notifying the property clerk when changes occur. There are still some discrepancies in the inventory listing. Departments will complete a physical inventory in FY '98. Each supervisor will be responsible for the accuracy of the inventories. \r\n \r\nREVENUES/RECEIVABLES/RECEIPTS Inadequate Accounting Control Procedures Finding Control Number 824-96-02 \r\n \r\n(1) Outstanding receivables are monitored throughout the year and attempts are made to collect monies owed to the Institute. \r\n \r\n(2) Outstanding receivable for insufficient funds from prior years are pursued for collection. Every student with fees due is shown in our Banner student system and their accounts are placed on hold status, preventing them from all transactions until their fees are paid. In FY '93, procedures were developed, and remain as policy in FY '94, to remove students from classes if their check for fees is returned. \r\n \r\n(3) For FY '93 Tuition Work Assistance outstanding receivables were established in exchange for the student working for the Institute, however, balances remaining in these accounts resulted from the student withdrawing from school before completing the hours required to work. Efforts are being made to collect these debts and holds have been placed on the student's account. In FY '94, with the implementation of the Hope Grant Program, the need for Tuition Work Assistance was eliminated. \r\n \r\n- 1- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE AUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1997 \r\nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CORRECTIVE ACTIONIRESPONSES REVENUESIRECEIVABLESIRECEIPTS Inadequate Accounting Control Procedures Finding Control Number 824-96-02 (4) The Financial Aid Office eligibility determination has been improved upon through the utilization of the Banner Financial Aid System and the Electronic Data Exchange System software packages, allowing ineligibility to be detected sooner. Also a more intense screening before approval has been implemented. Attempts are made to collect the debt from the student and a hold is placed on the student's file. \r\n-2- \r\n \r\n SECTIONlli CURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1997 \r\nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\nGENERAL FIXED ASSETSIPROPERTY MANAGEMENT Inadequate Equipment Inventory Records Finding Control Number: FS-824-97-01 \r\nFor the year under review, our examination included a review ofthe internal accounting controls utilized by Augusta Technical Institute in maintaining their State Property System. A sample of 30 equipment items was selected to test the accuracy of the Institute's property management records. These items contained a value of $130,320.61 out of a population of $4,978,406.51 and were selected for the purpose of locating the equipment as recorded in the inventory records. The results of our testing procedures disclosed that two items, with a total cost of $4,000.00 could not be located. In addition to the unlocated items noted above, additional procedures disclosed that one item with an acquisition cost of$2,355.19 was not included on the inventory listing. \r\nThe Institute is required to maintain equipment inventories in accordance with provisions ofthe State Property Management System Manual. The discrepancies identified were caused by the Institute's failure to follow guidelines for maintaining equipment inventories. \r\nThe Institute should follow established procedures to ensure that equipment inventory records are maintained in accordance with the State Property Management System Manual. \r\nREVENUES/RECEIVABLES/RECEIPTS Inadequate Accounting Control Procedures Finding Control Number: FS-824-97-02 \r\nThe following deficiencies were noted in procedures and documentation of the \"Other\" accounts receivable balances as of June 30, 1997: \r\n(1) The \"Other\" accounts receivable category included $490.16 in student receivables outstanding from FY '96, $1,431.65 from fiscal year 1992, $2,779.96 from fiscal year 1991, and $22,071.97 from fiscal year 1990. \r\nTests of underlying documentation to support these receivables disclosed numerous instances where supporting documentation was not adequate to determine if the amounts recorded were actually valid receivables. \r\n(2) The \"Other\" accounts receivable category included $9,019.86 in checks returned for insufficient funds from fiscal year 1996 or earlier. \r\n- 1- \r\n \r\n AUGUSTA TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND OUESTIONED COSTS \r\nYEAR ENDED JUNE 30. 1997 \r\nFINANCIAL STATEMENT FINDINGS AND OUESTIONED COSTS \r\nREVENUES/RECEIVABLES/RECEIPTS Inadequate Accounting Control Procedures Finding Control Number: FS-824-97-02 \r\n(3) The \"Other\" accounts receivable category included $589.89 in accounts receivable for tuition and fees from fiscal year 1993 for which payment was deferred by the Institute under a \"Tuition Work Assistance Agreement\" to enroll and attend classes at the Institute. Under this agreement, students were allowed to enroll and attend classes in exchange for work for the Institute. The \"Tuition Work Assistance\" policy was discontinued as of June 30, 1993. \r\n(4) The \"Other\" accounts receivable category included $2,764.98 in accounts receivable for tuition and fees for which payment was deferred by the Institute. These deferments were a result of the Institute's approving a number of students for Pell Grants only later to find the students were ineligible. \r\nDeferring payment of tuition and fees without approved fmancial aid is beyond the authority granted to the Institute by the Administrative Central Office of the Georgia Department of Technical and Adult Education. This practice by the Institute should be discontinued. \r\nThe Institute should initiate collection procedures in an effort to collect all amounts due to the Institute. Furthermore, the Institute should review all delinquent student accounts receivable to determine if the amounts accurately reflect amounts owed to the Institute. \r\nCASH AND CASH EQUIVALENTS Inadequate Accounting Procedures Finding Control Number: FS-824-97-03 \r\nFor the year under review, Augusta Technical Institute's accounting procedures did not provide for adequate internal control over the bank reconciliation process. The following deficiencies were noted: \r\n(1) Book errors disclosed through the bank reconciliation process were carried as reconciling items for extended periods of time. \r\n(2) There was no administrative review to determine that bank reconciliations were correct and that all required adjustments had been made. \r\nThis condition resulted from the Institute's failure to implement adequate internal controls over the bank reconciliation process. The Institute should implement appropriate procedures and controls to ensure that all reconciling items are identified and corrected promptly. Administrative reviews should be performed and documented to ensure that bank reconciliations are accurate and performed in a timely manner. \r\n-2- \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":4,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":4}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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