{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-b1997-h98","title":"Management report, Pickens Technical Institute, Jasper, 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 and Accounts."],"dcterms_spatial":["United States, Georgia, Pickens County, Jasper, 34.46787, -84.42909"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1998/1999"],"dcterms_description":["Year ended June 30, 2001-","Ceased with: Year ended June 30, 2004.","Title from cover.","Fiscal year ended June 30, 2004 (online surrogate); (Georgia Government Publications database, viewed October 25, 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":["Pickens Technical Institute--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Pickens Technical Institute, Jasper, 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-bp5-b1997-h98"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-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":"JA \r\nA~OO \r\nRI \r\nVb f'5 /111 ~'1g \r\nMANAGEMENT REPORT PICKENS TECHNICAL INSTITUTE \r\nJASPER, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1998 \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET \r\nATLANTA, GEORGIA 30334-8400 \r\n \r\n PICKENS 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\nEXIllBITS \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 PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\nSECTIONID \r\n~ .. \r\nCURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n CLAUDE L. VICKERS \r\nSTATE AUDITOR \r\n(404) 6562174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 \r\nSeptember 24, 1998 \r\n \r\nHonorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members ofthe Local Board of Directors \r\nand Honorable Nancy G. Proffitt, President Pickens Technical Institute \r\nLadies and Gentlemen: \r\nAs part of our audit of the statutory basis financial 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, 1998, we have performed certain audit procedures at Pickens Technical Institute. Accordingly, the fmancial statements and compliance activities of Pickens 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 of Pickens 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 of management of Pickens Technical Institute. However, this report is a matter of public record and its distribution is not limited. \r\n \r\nCLV:ds \r\n \r\nClaude L. Vickers State Auditor \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n~ .. \r\n \r\n PICKENS TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30, 1998 \r\n \r\nEXHIBIT \"A\" \r\n \r\nSUMMARY OF FUND BALANCE \r\n \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\n55,760,98 \r\n \r\n$ \r\n \r\n55,760,98 \r\n \r\nFor Expired Grant Balances \r\n \r\n82.56 \r\n \r\n82.56 \r\n \r\nFor Other \r\n \r\n4,202.44 \r\n \r\n4,202.44 \r\n \r\nLive Work Projects \r\n \r\n27,071.64 \r\n \r\n27,071.64 \r\n \r\nPrior Year Local Funds \r\n \r\n35,571.11 \r\n \r\n35,571.11 \r\n \r\nPrivate Grants Surplus \r\n \r\n2,041.08 68,478.25 $ _ _-,3:.\u003c..,1.:..=9~1:..='O..=..O \r\n \r\n2,041.08 71,669.25 \r\n \r\n$=====1=93;;,;,2;;;;0=8=,0=.,,6 $ \r\n \r\n3,191.00 $ \r\n \r\n196,399.06 \r\n \r\n- 1- \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET \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\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 2,766,566.00 $ 2,759,948.94 $ \r\n \r\n816,152.00 \r\n \r\n662,198.95 \r\n \r\n975,857.00 \r\n \r\n872,028.45 \r\n \r\n$ 4,558,575.00 $ 4,294,176.34 $ \r\n \r\n-6,617.06 -153,953.05 -103,828.55 \r\n-264,398.66 \r\n \r\n0.00 \r\n \r\n80,960.54 \r\n \r\n80,960.54 \r\n \r\n$ 4,558,575.00 $ 4,375,136.88 $ \r\n \r\n-_18_3....:.,.4_3_8._12_ \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants \r\n \r\n$ 2,917,879.00 $ 2,688,391.77 $ \r\n \r\n1,216,639.00 1,084,640.59 \r\n \r\n424,057.00 \r\n \r\n410,024.62 \r\n \r\n229,487.23 131,998.41 \r\n14,032.38 \r\n \r\n$ 4,558,575.00 $ 4,183,056.98 $ _ _--=3;...;,.7..;.,,:5,~51;.,;.8;.,;..0;;;;.,2 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ 192,079.90 $===1=9:::::l2,=07:::9=.9=0 \r\n\u003c.. \r\n \r\n- 2- \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET \"B\" LOTTERY FOR EDUCATION \r\nYEAR ENDED JUNE 30,1998 \r\n \r\nEXHIBIT\"C\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriations \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 40,000.00 $ 40,000.00 $ \r\n \r\n0_,0_0 \r\n \r\nEXPENDITURES Equipment-Technical Institutes \r\n \r\n$ 40,000.00 $ 40,000.00 $ \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\"'. \r\n-3- \r\n \r\n PICKENS 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, 1997 June 30, 1998 \r\n \r\nSALARIES $ 2,546,036.53 $ \r\n \r\nTRAVEL 37,411.05 \r\n \r\n-87,123.02 23,531.20 \r\n \r\n$ 2,482,444.71 $ ===37=,4=1=1:=.0=5 \r\n \r\n\"- .. \r\n-4- \r\n \r\n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n\u003c. \r\n \r\n PICKENS 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\n840-96-01 840-97-01 840-97-02 \r\n \r\nFurther Action Not Warranted Partially Resolved - See Corrective Action/Response Partially Resolved - See Corrective Action/Response \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nACCOUNTING CONTROLS (OVERALL) Inadequate Separation of Duties Finding Control Number: FS-840-97-01 \r\n \r\nPickens Technical Institute has hired an additional accounting technician to perform cashier and property function. With the addition ofthis employee we were able to separate key duties in the payroll and cash functions. Our organization chart shows current assignments. \r\n \r\nThis audit finding is in the process of complete resolution. \r\n \r\nCASH AND CASH EQUIVALENTS Inadequate Accounting Procedures Finding Control Number: FS-840-97-02 \r\n \r\nEmphasis has been on the reconciliation of the operating account. Currently there is a $132.06 imbalance that needs resolving. I would like to explore an audit adjustment for FY '97 (or before) outstanding checks and reconciliation adjustments. \r\n \r\nThe Pell account is reconciled to a $2.00 imbalance which must be resolved in FY '99. \r\n \r\nThere have been no attempts to reconcile the payroll account to date. Work on payroll reconciliation will occur in FY '99. \r\n \r\nThere have been procedural changes to improve timely booking of deposits and checks. \r\n \r\nThis audit finding is partially resolved. \r\n \r\n SECTIONID CURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\n\"-.. \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1998 \r\n \r\nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\n \r\nCASH AND CASH EQUIVALENTS Inadequate Accounting Procedures Finding Control Number: FS-840-98-01 \r\n \r\nFor the year under review, the Institute's accounting procedures were insufficient to provide for adequate internal control over the bank reconciliation process. The following deficiencies were noted: \r\n \r\n(l) Book errors disclosed through the bank reconciliation process were carried as reconciling items for extended periods of time. \r\n \r\n(2) The monthly bank statements for the operating account and Federal funds account were not reconciled to the general ledger resulting in unidentified variances of $132.80 and $2.00, respectively, between the reconciled bank balance and the book balance. These variances remain unresolved at June 30, 1998. \r\n \r\n(3) The monthly bank statements for the payroll account were not reconciled to the general ledger for any month of the fiscal year. A difference of $77,232.89 between the bank balance and general ledger remains unresolved at June 30, 1998. \r\n \r\nThese deficiencies were the result of management's disregard ofproper internal control procedures over cash and bank reconciliations that are necessary to adequately safeguard and report the cash and cash equivalents of the Institute. The Institute should establish appropriate internal controls to ensure that bank statements are reconciled with the accounting records monthly and that needed adjustments are recorded on a timely basis. \r\n \r\nEXPENDITURESIPAYABLESIDISBURSEMENTS Agency Fund Overpayments Finding Control Number: FS-840-98-02 \r\n \r\nFor the year under review, the Institute's accounting procedures were insufficient to provide for adequate \r\n \r\n\"'. \r\n \r\ninternal control over Agency Funds. The following deficiencies were noted: \r\n \r\n(1) A deficit balance of $1,123.50 existed at year end within the Student Insurance account. This deficit balance was due to activities that occurred in prior periods that could not be explained by Institute personnel. \r\n \r\n(2) A deficit balance of $18.00 and $150.00 existed at year end within the fiscal year 1997 and 1998 Pell Accounts respectively. These deficit balance could not be explained. \r\n \r\nThese deficiencies were the result of management's disregard of proper internal control procedures over Agency funds. The Institute should establish appropriate internal controls to ensure that these accounts are reconciled monthly and needed adjustments are recorded on a timely basis. Furthermore, appropriate action \r\n \r\n- 1- \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND OUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1998 \r\nFINANCIAL STATEMENT FINDINGS AND OUESTIONED COSTS EXPENDITURESIPAYABLESIDISBURSEMENTS Agency Fund Overpayments Finding Control Number: FS-840-98-02 should be taken by the Institute to secure reimbursement of any overpayments. Payments should not be made in excess of collections for Agency Funds. GENERAL FIXED ASSETSIPROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-840-98-03 For the year under review, our examination included a review of the controls utilized by Pickens Technical Institute in maintaining their property management system. The following conditions relating to inappropriate accounting practices were found to exist: \r\n(l) Equipment purchases were not updated to the PROPS (Property Records System) for items purchased in 1996, 1997 and 1998. \r\n(2) A physical inventory of equipment had not been conducted within the last two years. The Institute is required to maintain equipment inventories in accordance with provisions ofthe State Property Management System Manual. The discrepancies above were caused by the Institute's failure to follow guidelines for maintaining equipment inventories. The Institute should follow established procedures to ensure that equipment inventory records are maintained in accordance with the State Property Management System Manual. \r\n't .. \r\n-2- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-b1998-h99","title":"Management report, Pickens Technical Institute, Jasper, 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 and Accounts."],"dcterms_spatial":["United States, Georgia, Pickens County, Jasper, 34.46787, -84.42909"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1998/1999"],"dcterms_description":["Year ended June 30, 2001-","Ceased with: Year ended June 30, 2004.","Title from cover.","Fiscal year ended June 30, 2004 (online surrogate); (Georgia Government Publications database, viewed October 25, 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":["Pickens Technical Institute--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Pickens Technical Institute, Jasper, 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-bp5-b1998-h99"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-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":"- A1t)o .. R.' \r\n-' \\flo ! fS' \r\n- 'qq~-q~ \r\nMANAGEMENT REPORT PICKENS TECHNICAL INSTITUTE \r\nJASPER, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1999 \r\n'\\'-------I \r\n,! . \r\nI \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400 \r\n \r\n PICKENS TECHNICAL INSTITUTE \r\nMANAGEMENT REPORT \r\n-TABLE OF CONIENTS - \r\n \r\nLETTER OF TRANSMTITAL \r\n \r\nSECTION I \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHffiiTS \r\n \r\nA ANALYSIS OF CHANGES IN FUND BALANCE \r\n \r\nBUDGETFUND \r\n \r\n1 \r\n \r\nB \r\n \r\nSCHEDULEOFFUNDSAVAILABLEANDEXPEND~S \r\n \r\nCOMPARED TO BUDGET \r\n \r\nBUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n2 \r\n \r\nC RECONCILIATION OF SALARIES AND IRAVEL \r\n \r\n3 \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\nSECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF 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\nSeptember 15, 1999 \r\n \r\nHonorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members of the Local Board ofDirectors \r\nand Honorable Nancy G. Proffitt, President Pickens Technical Institute \r\nLadies and Gentlemen: \r\nAs part ofour 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 Pickens Technical Institute. Accordingly, the financial statements and compliance activities ofPickens 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 ofPickens Technical Institute 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 ofmanagement and members ofthe Local Board of Directors ofPickens 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'11.azt.O.~ R\"ussell W. Hinton State Auditor \r\nRWH:gp \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n PICKENS 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 1I 1998 \r\nReserved Surplus \r\nADDITIONS \r\nAdjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit\"B\" \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 Grantors \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\" LOTTERY FOR \r\nEDUCATION \r\n \r\nTOTAL \r\n \r\n$ \r\n \r\n124,729.81 \r\n \r\n$ 124,729.81 \r\n \r\n681478.25 $ \r\n \r\n31191.00 \r\n \r\n711669.25 \r\n \r\n$ \r\n \r\n1931208.06 $ \r\n \r\n31191.00 $ 1961399.06 \r\n \r\n$ \r\n \r\n1,876.65 $ \r\n \r\n1151471.09 \r\n \r\n$ \r\n \r\n117 347.74 $ \r\n \r\n178.20 $ 178.20 $ \r\n \r\n2,054.85 1151471.09 1171525.94 \r\n \r\n$ \r\n \r\n68,478.25 $ \r\n \r\n3,191.00 $ \r\n \r\n71,669.25 \r\n \r\n9,796.20 \r\n \r\n9,796.20 \r\n \r\n55,760.98 \r\n \r\n55,760.98 \r\n \r\n681968.83 \r\n \r\n681968.83 \r\n \r\n$ \r\n \r\n2031004.26 $ \r\n \r\n31191.00 $ 2061195.26 \r\n \r\n$ \r\n \r\n107,551.54 $ \r\n \r\n178.20 $ 107,729.74 \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 Refund to Grantor Agency \r\n \r\nFor Continuation of Program \r\n \r\nLive Work Projects \r\n \r\nPriorYearLocaiFunds \r\n \r\nPrivate Grants \r\n \r\nSurplus \r\n \r\n$ -1 - \r\n \r\n17,683.71 82.56 \r\n7,475.57 36,665.88 29,046.69 \r\n2,276.68 141320.45 $ \r\n \r\n$ 178.20 \r\n \r\n17,683.71 82.56 \r\n7,475.57 36,665.88 29,046.69 \r\n2,276.68 141498.65 \r\n \r\ns_ _ _ s 107,551.54 \r\n \r\n1_7.-8.2..o.., \r\n \r\n107,729.74 \r\n \r\n PICKENS 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\"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$ 2,986,946.00 $ 2,986,946.00 $ \r\n \r\n1,066,047.00 \r\n \r\n851,200.92 \r\n \r\n904,518.00 \r\n \r\n858,351.40 \r\n \r\n$ 4,957,511.00 $ 4,696,498.32 $ \r\n \r\n0.00 -214,846.08 \r\n-46,166.60 \r\n-261 ,012.68 \r\n \r\n0.00 \r\n \r\n681968.83 \r\n \r\n681968.83 \r\n \r\n$ 4,957,511.00 $ 4,765,467.15 $ _ _ _-_19_2....:...,0_4_3._85_ \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-! nstitutions Adult Literacy Grants \r\n \r\n$ 2,969,626.00 $ 2,881,123.76 $ \r\n \r\n1,563,194.00 \r\n \r\n1 ,344,891.30 \r\n \r\n424,691.00 \r\n \r\n423,981.00 \r\n \r\n88,502.24 218,302.70 \r\n710.00 \r\n \r\n___ __ $ 4,957,511.00 $ 4,649,996.06 $ \r\n \r\n30_..7..:,,.5. 14.94 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ 115,471.09 $ =====1=15i:l::,4=7=1=09= \r\n \r\n-2- \r\n \r\n PICKENS TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30. 1999 \r\n \r\nEXHIBIT\"C\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 1998 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 2,651 ,286.55 $ \r\n \r\n46,065.96 \r\n \r\n-23,531.20 \r\n \r\n$ 2,627,755.35 $====='4::i6,=06=5=.9=6 \r\n \r\n-3- \r\n \r\n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n PICKENS TECHNICAL INSTITUTE \r\nAUDITEE'S RESPONSE \r\nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR 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\n840-97-01 840-97-02 FS-840-98-0 1 FS-840-98-02 FS-840-98-03 \r\n \r\nPreviously Reported Corrective Action Implemented Further Action Not Warranted Unresolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses Partially Resolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTION/RESPONSES \r\n \r\nCASH AND CASH EQUNALENTS Inadequate Accounting Procedures Finding Control Number: FS-840-98-01 \r\n \r\nProgress has been made on reconciliation of the operating account. Would like to see an audit adjustment for prior year \"ghosts\". \r\n \r\nThe pell account is reconciled. \r\n \r\nEXPENPITURES/PAYABLES/DISBURSEMENTS Agency Fund Overpayments Finding Control Number: FS-840-98-02 \r\n \r\nWork is continuing, partially resolved. \r\n \r\nGENERAL FIXED ASSETS/PROPERTY MANAGEMENT Inadequate Property Management Procedures Finding Control Number: FS-840-98-03 \r\n \r\nInventory was taken in FY 99. Plan to dispose of surplus property and take another physical in FY 00. \r\n \r\n SECTION ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n PICKENS TECHNICAL INSTITIITE \r\nSCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED WNE 30. 1999 \r\nFINANCIAL STATEMENT FINDINGS AND Q!JESTIONEP COSTS \r\nCASH AND CASH EQUNALENIS Inadequate Accounting Procedures Finding Control Number: FS-840-99-01 \r\nThe Institute's accounting procedures were insufficient to 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 oftime. \r\n(2) The monthly bank statements for the operating account and federal funds account were not reconciled to the general ledger resulting in unidentified variances of $1,908.77 and $44.00, respectively, between the reconciled bank balance and the book balance at June 30, 1999. \r\n(3) The monthly bank statements for the payroll account were not reconciled to the general ledger for any month ofthe fiscal year, resulting in an unidentified variance of$112,405.43 between the bank balance and general ledger at June 30, 1999. \r\nThese deficiencies were the result ofmanagement's disregard ofproper internal control procedures over cash and bank reconciliations that are necessary to adequately safeguard and report the cash and cash equivalents ofthe Institute. It is management's responsibility to establish appropriate internal controls to ensure that bank statements are reconciled with the accounting records monthly and that all adjustments are identified and recorded on the books ofthe Institute in a timely manner. \r\nEXPENDITURES/PAYABLES/DISBURSEMENTS Agency Fund Overpayments Finding Control Number: FS-840-99-02 \r\nThe Institute's accounting procedures were insufficient to provide for adequate internal control over Agency Funds. A deficit balance of $21.50 existed at year end within the Student Insurance account. This deficit balance was attributable to activities that occurred in prior periods that could not be explained by Institute personnel. \r\nThe Institute should establish appropriate internal controls to ensure that these accounts are reconciled monthly and needed adjustments are recorded on a timely basis. Appropriate action should be taken by the Institute to secure reimbursement ofany overpayments. Payments should not be made in excess ofcollections for Agency Funds. \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-b1996-h97","title":"Management report, Pickens Technical Institute, Jasper, 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 and Accounts."],"dcterms_spatial":["United States, Georgia, Pickens County, Jasper, 34.46787, -84.42909"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["1997/1998"],"dcterms_description":["Year ended June 30, 2001-","Ceased with: Year ended June 30, 2004.","Title from cover.","Fiscal year ended June 30, 2004 (online surrogate); (Georgia Government Publications database, viewed October 25, 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":["Pickens Technical Institute--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Pickens Technical Institute, Jasper, 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-bp5-b1996-h97"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bp5-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":".:411 \r\nA7;o() RJ \r\nVb \r\nPS \r\nrQCfb-17 \r\nMANAGEMENT REPORT PICKENS TECHNICAL INSTITUTE \r\nJASPER, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA \r\nYEAR ENDED JUNE 30, 1997 \r\n.~~~~ ..._ . _ - - - _ . _ - - - - - - - - - - - \r\nSTATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\n254 WASHINGTON STREET \r\nATLANTA, GEORGIA 30334-8400 \r\n \r\n PICKENS 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\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \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\nSECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR 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 (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 20, 1997 \r\n \r\nHonorable Zell Miller, Governor Members ofthe General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board of Directors \r\nand Honorable Nancy G. Proffitt, President Pickens Technical Institute \r\nLadies and Gentlemen: \r\nAs part of our audit of the statutory basis financial 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 of Georgia 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, 1997, we have performed certain audit procedures at Pickens Technical Institute. Accordingly, the financial statements and compliance activities of Pickens Technical Institute were examined to the extent considered necessary in order to express 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 Pickens 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 of management of Pickens Technical Institute. However, this report is a matter of public record and its distribution is not limited. \r\nRespectfully submitted; \r\nt1~~ \r\nClaude L. Vickers State Auditor \r\nCLV:dt \r\n \r\n SECTION I SELECTED FINANCIAL INFORMATION \r\n \r\n PICKENS 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 Unreserved \r\nDesignated 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 \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\n \r\nnAu \r\nDEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\nItBII \r\nLOTTERY FOR EDUCATION \r\n \r\nTOTAL \r\n \r\n$ \r\n \r\n43,850.03 \r\n \r\n3,270.06 $ \r\n \r\n$ \r\n \r\n47,120.09 $ \r\n \r\n$ \r\n0.00 0.00 $ \r\n \r\n43,850,03 \r\n3,270.06 47,120.09 \r\n \r\n$ \r\n \r\n5,915.72 \r\n \r\n$ \r\n \r\n5,915.72 \r\n \r\n77,149.52 $ \r\n \r\n821.84 \r\n \r\n77,149.52 821.84 \r\n \r\n$ \r\n \r\n83,065.24 $ \r\n \r\n821.84 $ \r\n \r\n83,887.08 \r\n \r\n$ \r\n \r\n3,270.06 $ \r\n \r\n1,391,00 \r\n \r\n191.84 \r\n \r\n43,658.19 \r\n \r\n$ \r\n \r\n48,511.09 $ \r\n \r\n0.00 $ \r\n \r\n3,270.06 1,391.00 \r\n \r\n0.00 $ \r\n \r\n191.84 43,658.19 48,511.09 \r\n \r\nFUND BALANCE - JUNE 30, 1997 \r\n \r\n$ \r\n \r\n81,674.24 $ \r\n \r\n821.84 $ ===8=2,=49=6=.0==8 \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 Expired Grant Balances Other Live Work Projects Prior Year Local Funds Private Grants \r\nSurplus \r\n \r\n$ \r\n \r\n713.70 \r\n \r\n82.56 \r\n \r\n29,374.82 \r\n \r\n15,647.39 \r\n \r\n34,209.73 \r\n \r\n1,646.04 \r\n \r\n_______ $ \r\n \r\n$ ..:8:::2c.:.,;1.:,:::84..:.. \r\n \r\n713.70 82.56 \r\n29,374.82 15,647.39 34,209.73 \r\n1,646.04 821.84 \r\n \r\n$ \r\n-2- \r\n \r\n81,674.24 $ \r\n \r\n821.84 $ ===8=2,=49=6=.0~8 \r\n \r\n PICKENS 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\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 2,801,463.00 $ 2,801,463.00 $ \r\n \r\n838,356.00 \r\n \r\n752,260.36 \r\n \r\n915,216.00 \r\n \r\n825,788.90 \r\n \r\n$ 4,555,035.00 $ 4,379,512.26 $ \r\n \r\n0.00 -86,095.64 -89,427.10 \r\n-175,522.74 \r\n \r\n27,000.00 \r\n \r\n43,658.19 \r\n \r\n16,658.19 \r\n \r\n$ 4,582,035.00 $ 4,423,170.45 $ _ _.....;-1...:...58.:...:.,.;;...86~4.;.,;;.5~5 \r\n \r\nEXPENDITURES \r\nPersonal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants \r\n \r\n$ 2,947,632.00 $ 2,845,225.88 $ \r\n \r\n1,196,784.00 \r\n \r\n1,063,547.82 \r\n \r\n437,619.00 \r\n \r\n437,247.23 \r\n \r\n102,406.12 133,236.18 \r\n371.77 \r\n \r\n$ 4,582,035.00 $ 4,346,020.93 $ _ _-=2:..:..3~6,...:...01.....;4....._;.70_ \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n77,149.52 $ ==~7,.;,7:b:'1:...;4.;:9.~52= \r\n \r\n-3- \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTIERY 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$ 243.909.00 $ 243,909.00 $ \r\n \r\n. . .;0. . .;.0:. .:. .0 \r\n \r\nEXPENDITURES Equipment-Technical Institutes \r\n \r\n$ 243,909.00 $ 243,087.16 $ \r\n \r\n--'-82....;1....;.8_4 \r\n \r\nExcess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n821.84 $ ====82=1:=.8::::::4 \r\n \r\n-4 - \r\n \r\n PICKENS 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 30,1996 June 30, 1997 \r\n \r\nSALARIES $ 2,562,637,72 $ \r\n \r\nTRAVEL 52,862.73 \r\n \r\n-18,485.60 87,123.02 \r\n \r\n-283.73 \r\n \r\n$ 2,631,275.14 $ ======5=2,=57=9=,0::::::0 \r\n \r\n- 5- \r\n \r\n SECTIONll AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n PICKENS 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\n840-93-02 840-96-01 \r\n \r\nPreviously Reported Corrective Action Implemented Unresolved - See Corrective Action/Responses \r\n \r\nCORRECTIVE ACTIONIRESPONSES \r\n \r\nACCOUNTING CONTROLS (OVERALL) Inadequate Separation of Duties Finding Control Number 840-96-01 \r\n \r\nThe lack of personnel in the Business Office precludes complete separation of duties. During 1997, a complete study of internal control affecting ExpenditureslLiabilities/Disbursements for Pickens Technical Institute will be conducted, with the possibility of involving personnel from other departments to be investigated. \r\n \r\n SECTION III CURRENT YEAR FINDINGS AND QUESTIONED COSTS \r\n \r\n PICKENS TECHNICAL INSTITUTE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 1997 \r\nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \r\nACCOUNTING CONTROLS (OVERALL) Inadequate Separation of Duties Finding Control Number: FS-840-97-01 \r\nFor the year under review, Pickens Technical Institute did not provide for adequate separation of duties in the performance of accounting functions and related procedures for the following control categories: \r\n(1) General Fixed Assets/Property Management \r\n(2) Expenditures/Liabilities/Disbursements \r\nThis deficiency was a result of management's decision to limit the number of administrative staff made responsible for accounting functions. Separation of duties involving key accounting functions is the basis for achieving an adequate system of internal control. \r\nCASH AND CASH EQUIVALENTS Inadequate Accounting Procedures Audit Control Number: FS-840-97-02 \r\nFor the year under review, the Institute's accounting procedures were insufficient to provide for adequate internal control over the bank reconciliation process. The following deficiencies were noted: \r\n(l) Book errors disclosed through the bank reconciliation process were carried as reconciling items for extended periods of time. \r\n(2) The monthly bank statements for the operating account and Federal funds account were not reconciled to the general ledger resulting in unidentified variances of $4,545.81 and $12.00, respectively, between the reconciled bank balance and the book balance. These variances remained unresolved at June 30, 1997. \r\nThese deficiencies were the result of management's disregard of proper internal control procedures over cash and bank reconciliations that are necessary to adequately safeguard and report the cash and cash equivalents of the Institute. The Institute should establish appropriate interna]. controls to ensure that bank statements are reconciled with the accounting records monthly and that needed adjustments are recorded on a timely basis. \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":3,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":3}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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