{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2004-h2005","title":"Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2005","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Colquitt County, Moultrie, 31.17991, -83.78906"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2004/2005"],"dcterms_description":["Year ended June 30, 2001-","Ceased with year ended June 30, 2007?","Title from cover.","Title fluctuates: Audits conducted \"in accordance with generally accepted auditing standards\" are issued as: Audit report; reviews that are \"substantially less in scope than an audit in accordance with generally accepted auditing standards\" are issued as: Review or Management report or Independent accountant's report on applying agreed-upon procedures","Fiscal year ended June 30, 2007 (online surrogate) (Georgia Government Publications database, viewed April 24, 2020)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2005-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Moultrie Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2005"],"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-bm6-b2004-h2005"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2004-h2005"],"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":"STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\nMANAGEMENT REPORT MOULTRIE TECHNICAL COLLEGE \r\nMOULTRIE, GEORGIA \r\nAN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2005 Russell W. Hinton State Auditor \r\n \r\n MOULTRIE TECHNICAL COLLEGE - TABLE OF CONTENTS - \r\n \r\nSECTION I \r\n \r\nFINANCIAL \r\n \r\nLETTER OF TRANSMITTAL \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHIBITS \r\n \r\nA BALANCE SHEET - (STATUTORY BASIS) - BUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n3 \r\n \r\nB ANALYSIS OF CHANGES IN FUND BALANCE-(STATUTORY BASIS) \r\n \r\nBUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n4 \r\n \r\nC STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES \r\n \r\nCOMPARED TO BUDGET- (STATUTORY BASIS) \r\n \r\nBUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n5 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n7 \r\n \r\nSECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n SECTION I FINANCIAL \r\n \r\n Russell W. Hinton \r\nSTATE AUDITOR (404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nOctober 6, 2005 \r\n \r\nHonorable Sonny Perdue, 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 Tina Anderson, President Moultrie Technical College \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 basic financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 2005, we have performed certain audit procedures at Moultrie Technical College. Accordingly, the financial statements and compliance activities of Moultrie Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. \r\nThis Management Report contains information pertinent to the financial and compliance activities of Moultrie Technical College as ofand for the year ended June 30, 2005. Information contained in this report is a by-product ofour engagement that is the representation ofmanagement, and accordingly, we do not express an opinion or any other form of assurance on it. 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 ofMoultrie Technical College and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n~ \r\nRu ell W. Hinton State Auditor \r\nRWH:gp \r\n \r\n SELECTED FINANCIAL INFORMATION - 1- \r\n \r\n MOULTRIE TECHNICAL COLLEGE BALANCE SHEET- (STATUTORY BASIS) \r\nBUDGET FUND \"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\nJUNE 30, 2005 \r\n \r\nEXHIBIT\"A\" \r\n \r\nASSETS \r\nCash and Cash Equivalents Investments Accounts Receivable \r\nFederal Financial Assistance Other Inventories \r\nTotal Assets \r\nLIABILITIES AND FUND EQUITY \r\nLiabilities Accrued Payroll Accounts Payable \r\nTotal Liabilities \r\nFund Balances Reserved Federal Financial Assistance Inventories Prior Year Local Funds Uncollectible Accounts Unreserved Undesignated Surplus Regular \r\nTotal Fund Equity \r\nTotal Liabilities and Fund Equity \r\n \r\n$ \r\n \r\n258,357.17 \r\n \r\n1,124,608.68 \r\n \r\n248,234.96 47,874.16 \r\n386,877.03 \r\n \r\n$ 2,065,952.00 \r\n \r\n$ \r\n \r\n108,665.68 \r\n \r\n1,536,528.12 \r\n \r\n$ 1,645,193.80 \r\n \r\n$ \r\n \r\n40,018.04 \r\n \r\n232,332.47 \r\n \r\n117,259.87 \r\n \r\n30,597.55 \r\n \r\n550.27 \r\n \r\n$ \r\n \r\n420,758.20 \r\n \r\n$ 2,065,952.00 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n-3- \r\n \r\n MOULTRIE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE - (STATUTORY BASIS) \r\nBUDGET FUND \"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\nYEAR ENDED JUNE 30. 2005 \r\n \r\nEXHIBIT\"B\" \r\n \r\nFUND BALANCE - JULY 1. 2004 \r\nReserved \r\nADDITIONS \r\nAdjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit \"C\" Prior Years Checks Voided \r\nDEDUCTIONS \r\nAdjustments to Prior Year's Accounts Receivable \r\nRefunds to Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Other \r\nReserved Fund Balance Carried Over from Prior Year as Funds Available \r\nFUND BALANCE - JUNE 30, 2005 \r\n \r\n$ \r\n \r\n385,563.27 \r\n \r\n$ \r\n \r\n4,284.77 \r\n \r\n182,365.02 188.98 \r\n \r\n$ \r\n \r\n186,838.77 \r\n \r\n$ \r\n \r\n29,143.23 \r\n \r\n3,469.48 7,109.81 \r\n \r\n111,921.32 \r\n \r\n$ \r\n \r\n151,643.84 \r\n \r\n$ ===4=2=0=7,=5=8=2=0 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n-4 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET - (STATUTORY BASIS) BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 2005 \r\n \r\nEXHIBIT\"C\" \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\nEXPENDITURES Personal Services - Institutions Operating Expenses - Institutions Adult Literacy Grants Job Training Partnership Act \r\nExcess of Funds Available over Expenditures \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 7,609,323.00 $ 7,609,323.00 $ \r\n \r\n1,744,904.00 \r\n \r\n1,609,164.92 \r\n \r\n3,073,912.99 \r\n \r\n2,955,917.01 \r\n \r\n$ 12,428,139.99 $ 12,174,404.93 $ \r\n \r\n0.00 -135,739.08 -117 995.98 \r\n-253,735.06 \r\n \r\n0.00 \r\n \r\n111,921.32 \r\n \r\n111,921.32 \r\n \r\n$ 12,428,139.99 $ 12,286,326.25 $ _ _ _--'-14.;._1..:....:,8c....1..:..3._7_4 \r\n \r\n$ 7,310,637.00 $ 7,208,691.98 $ \r\n \r\n3,790,430.00 \r\n \r\n3,685,258.88 \r\n \r\n1,003,050.99 \r\n \r\n931,040.47 \r\n \r\n324,022.00 \r\n \r\n278,969.90 \r\n \r\n101,945.02 105,171.12 \r\n72,010.52 45,052.10 \r\n \r\n$ 12,428,139.99 $ 12,103,961.23 $ _ _ _3.c._2_4..,_,1_7..:..8._7..:..6 \r\n \r\n$ 182,365.02 $ =======18=2==,3=6=5=.0=2 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n-5- \r\n \r\n MOULTRIE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30. 2005 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 2004 June 30, 2005 \r\nCompensated Absences June 30, 2004 June 30, 2005 \r\nLag Salaries June 30, 2004 June 30, 2005 \r\nTotals per GMP Basis as Reported in the Consolidated Annual Financial Report \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 6,769,597.47 $ 39,913.10 \r\n \r\n-91,801.36 108,665.68 \r\n \r\n-359,415.94 352,963.70 \r\n \r\n75,883.21 -86,292.90 \r\n \r\n$ 6,769,599.86 $ 39,913.10 \r\n \r\n-7- \r\n \r\n SECTION II FINDINGS AND QUESTIONED COSTS \r\n \r\n MOULTRIE TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 2005 \r\nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS No matters were reported. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2003-h2004","title":"Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2004","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Colquitt County, Moultrie, 31.17991, -83.78906"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2003/2004"],"dcterms_description":["Year ended June 30, 2001-","Ceased with year ended June 30, 2007?","Title from cover.","Title fluctuates: Audits conducted \"in accordance with generally accepted auditing standards\" are issued as: Audit report; reviews that are \"substantially less in scope than an audit in accordance with generally accepted auditing standards\" are issued as: Review or Management report or Independent accountant's report on applying agreed-upon procedures","Fiscal year ended June 30, 2007 (online surrogate) (Georgia Government Publications database, viewed April 24, 2020)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2004-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Moultrie Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2004"],"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-bm6-b2003-h2004"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2003-h2004"],"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":"STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS \r\nMANAGEMENT REPORT MOULTRIE TECHNICAL COLLEGE \r\nMOULTRIE, GEORGIA \r\nAN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004 Russell W. Hinton State Auditor \r\n \r\n MOULTRIE TECHNICAL COLLEGE - TABLE OF CONTENTS - \r\n \r\nSECTION I \r\n \r\nFINANCIAL \r\n \r\nLETTER OF TRANSMITTAL \r\n \r\nSELECTED FINANCIAL INFORMATION \r\n \r\nEXHIBITS \r\n \r\nA STATEMENT OF NET ASSETS - (GAAP BASIS) \r\n \r\n3 \r\n \r\nB STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS - \r\n \r\n(GAAP BASIS) \r\n \r\n4 \r\n \r\nC STATEMENT OF CASH FLOWS - (GAAP BASIS) \r\n \r\n5 \r\n \r\nD SELECTED FINANCIAL NOTES \r\n \r\n6 \r\n \r\nSUPPLEMENTARY INFORMATION \r\n \r\nSCHEDULES \r\n \r\n1 BALANCE SHEET-(STATUTORY BASIS)- BUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n17 \r\n \r\n2 ANALYSIS OF CHANGES IN FUND BALANCE-(STATUTORY BASIS) \r\n \r\nBUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\n \r\n18 \r\n \r\n3 SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\n \r\nCOMPARED TO BUDGET-(STATUTORY BASIS) \r\n \r\nBUDGET FUND \r\n \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 19 \r\n \r\n4 RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n21 \r\n \r\nSECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\n \r\n SECTION I FINANCIAL \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 25, 2004 \r\n \r\nHonorable Sonny Perdue, 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 Tina Anderson, President Moultrie Technical College \r\nLadies and Gentlemen: \r\nAs part ofow audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the basic financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 2004, we have performed certain audit procedures at Moultrie Technical College. Accordingly, the financial statements and compliance activities of Moultrie Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. \r\nThis Management Report contains information pertinent to the financial and compliance activities of Moultrie Technical College as of and for the year ended June 30, 2004. 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 ofMoultrie Technical College and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n~4-,,aJk)~ \r\nRussell W. Hinton State Auditor \r\nRWH:gp \r\n \r\n SELECTED FINANCIAL INFORMATION - 1- \r\n \r\n MOULTRIE TECHNICAL COLLEGE STATEMENT OF NET ASSETS - (GAAP BASIS) \r\nJUNE 30. 2004 \r\nASSETS \r\nCurrent Assets Cash and Cash Equivalents Short-term Investments Accounts Receivable, Net Federal Financial Assistance Other Inventories \r\nTotal Current Assets \r\nNoncurrent Assets Capital Assets, Net \r\nTotal Assets \r\nLIABILITIES \r\nCurrent Liabilities Accounts Payable Salaries Payable Deferred Revenue Funds Held for Others Compensated Absences \r\nTotal Current Liabilities \r\nNoncurrent Liabilities Compensated Absences \r\nTotal Liabilities \r\nNET ASSETS \r\nInvested in Capital Assets, Net of Related Debt Restricted \r\nExpendable Unrestricted \r\nTotal Net Assets \r\n \r\nEXHIBIT\"A\" \r\n \r\n$ \r\n \r\n242,318.44 \r\n \r\n1,373,580.60 \r\n \r\n145,810.92 126,612.49 341,716.71 \r\n \r\n$ 2,230,039.16 \r\n \r\n30,291,528.57 $ 32,521,567.73 \r\n \r\n$ \r\n \r\n260,002.47 \r\n \r\n91,801.36 \r\n \r\n55,137.25 \r\n \r\n23,544.03 \r\n \r\n223,387.62 \r\n \r\n$ \r\n \r\n653,872.73 \r\n \r\n163,523.58 \r\n \r\n$ \r\n \r\n817,396.31 \r\n \r\n$ 30,291,528.57 \r\n15,352.49 1,397,290.36 \r\n \r\n$ 31,704,171.42 \r\n \r\n-3- \r\n \r\n MOULTRIE TECHNICAL COLLEGE STATEMENT OF REVENUES. EXPENSES AND CHANGES IN NET ASSETS - (GMP BASIS} \r\nYEAR ENDED JUNE 30. 2004 \r\n \r\nEXHIBIT \"B\" \r\n \r\nOPERATING REVENUES \r\nStudent Tuition and Fees Less: Scholarship Allowances \r\nGrants and Contracts Federal \r\nSales and Services Other Operating Revenues \r\nTotal Operating Revenues \r\nOPERATING EXPENSES \r\nSalaries Benefits Travel Scholarships and Fellowships Utilities Supplies and Other Services Depreciation \r\nTotal Operating Expenses \r\nOperating Income (Loss) \r\nNONOPERATING REVENUES (EXPENSES} \r\nState Appropriations Grants and Contracts \r\nFederal Local Gifts Interest and Other Investment Income Other Nonoperating Expenses \r\nNet Nonoperating Revenues \r\nIncome (Loss) Before Other Revenues, Expenses, Gains, or Loss \r\nCapital Grants and Gifts State \r\nIncrease (Decrease) in Net Assets \r\nNet Assets - Beginning of Year \r\nNet Assets - End of Year \r\n \r\n$ 2,223,356.09 -26,579.64 \r\n2,099,017.70 269,208.12 1,473.00 \r\n$ 4,566,475.27 \r\n \r\n$ 6,102,158.53 \r\n1,249,023.39 40,795.84 \r\n1,982,286.56 585,144.47 \r\n2,253,347.32 701,655.28 \r\n$ 12,914,411.39 \r\n$ -8,347,936.12 \r\n \r\n$ 7,134,208.00 \r\n \r\n1,652,140.20 40,189.58 \r\n2,033,407.65 7,488.26 \r\n-2,033,407.65 \r\n \r\n$ 8,834,026.04 \r\n \r\n$ \r\n \r\n486,089.92 \r\n \r\n9,776,445.12 \r\n$ 10,262,535.04 $ 21,441,636.38 \r\n \r\n$ 31704171.42 \r\n \r\n-4 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE STATEMENT OF CASH FLOWS- (GAAP BASIS) \r\nYEAR ENDED JUNE 30. 2004 \r\nCASH FLOWS FROM OPERATING ACTIVITIES Tuition and Fees Grants and Contracts Sales and Services Payments to Suppliers Payments to Employees Payments for Scholarships and Fellowships Other Receipts (Payments) \r\nNet Cash Provided (Used) by Operating Activities \r\nCASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES State Appropriations Agency Funds Transactions Gifts and Grants Received for Other than Capital Purposes Other Nonoperating Payments \r\nNet Cash Flows Provided (Used) by Noncapital Financing Activities \r\nCASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Capital Grants and Gifts Received Purchases of Capital Assets \r\nNet Cash Provided (Used) by Capital and Related Financing Activities \r\nCASH FLOWS FROM INVESTING ACTIVITIES Interest on Investments Purchase of Investments \r\nNet Cash Provided (Used) by Investing Activities \r\nNet Increase (Decrease) in Cash \r\nCash and Cash Equivalents - Beginning of Year \r\nCash and Cash Equivalents - End of Year \r\nRECONCILIATION OF OPERATING LOSS TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES: \r\nOperating Income (Loss) Adjustments to Reconcile Operating Income to Net Cash \r\nProvided (Used) by Operating Activities Depreciation Expense Change in Assets and Liabilities: Receivables, Net Inventories Salaries Payable Accounts Payable Deferred Revenue Compensated Absences \r\nNet Cash Provided (Used) by Operating Activities \r\nNONCASH ACTIVITY Gift of Capital Assets Reducing Proceeds of Capital Grants and Gifts \r\n-5- \r\n \r\nEXHIBIT \"C\" \r\n \r\n$ 2,248,217.44 1,987,142.81 256,634.48 -4,062,580.55 -6, 100,194.37 -1,982,286.56 -19,332.56 \r\n$ -7,672,399.31 \r\n \r\n$ 7,134,208.00 -120,782.62 1,826,732.57 -54,211.95 \r\n$ 8,785,946.00 \r\n \r\n$ \r\n \r\n47,861.20 \r\n \r\n-190,224.19 \r\n \r\n$ -142,362.99 \r\n \r\n$ \r\n \r\n7,488.26 \r\n \r\n-1,256,211.61 \r\n \r\n$ -1,248,723.35 \r\n \r\n$ -277,539.65 \r\n \r\n519,858.09 \r\n \r\n$ \r\n \r\n242,318.44 \r\n \r\n$ -8,347,936.12 701,655.28 -97,813.10 13,669.17 -8,895.75 52,061.30 4,000.00 10,859.91 \r\n$ -7,672,399.31 \r\n$ -9,728,583.92 \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES \r\nREPORTING ENTITY Moultrie Technical College is one of thirty-three (33) State supported member colleges of postsecondary education in Georgia which comprise the Georgia Department ofTechnical and Adult Education, an organizational unit of the State of Georgia. The accompanying financial statements reflect the operations of Moultrie Technical College as a separate reporting entity. \r\nThe Technical College's Local Board of Directors is composed of nine (9) members serving staggered three-year terms who are appointed by the State Board ofTechnical and Adult Education. Appropriation of State funds is made to the Georgia Department of Technical and Adult Education by the General Assembly of Georgia. The Department's Administrative Central Office determines the amount of State appropriations to be received by Moultrie Technical College. The Technical College does not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, Moultrie Technical College is considered an organizational unit of the Georgia Department of Technical and Adult Education for financial reporting purposes because of the significance ofits legal, operational, and financial relationships as defined in Section 2100 ofthe Governmentai Accounting Standards Board (GASB) Codification ofGovernmentai Accounting and Financial Reporting Standards. \r\nNOTE 2: CASH AND CASH EQUIVALENTS; OTHER DEPOSITS; AND INVESTMENTS \r\nSTATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds belonging to Moultrie Technical College (and thus the State ofGeorgia) cannot be placed in a depository paying interest longer than ten days without the depository providing a surety bond to the State. In lieu of a surety bond, the depository may pledge as collateral any one or more of the following securities as enumerated in the Official Code of Georgia Annotated Section 50-17-59: \r\n1. Bonds, bill, certificates ofindebtedness, notes, or other direct obligations ofthe United States or of the State of Georgia. \r\n2. Bonds, bills, certificates of indebtedness, notes, or other obligations of the counties or municipalities of the State of Georgia. \r\n3. Bonds of any public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose. \r\n4. Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia. \r\n \r\n-6- \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 2: CASH AND CASH EQUIVALENTS; OTHER DEPOSITS; AND INVESTMENTS \r\n \r\nSTATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES 5. Bonds, bills, certificates of indebtedness, notes, or other obligations of a subsidiary corporation ofthe United States government, which are fully guaranteed by the United States government both as to principal and interest, or debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association. \r\n \r\n6. Guarantee or insurance of accounts provided by the Federal Deposit Insurance Corporation. \r\n \r\nAs authorized in the Official Code of Georgia Annotated Section 50-17-53, the State Depository Board has adopted policies, which allow agencies of the State of Georgia (and thus Moultrie Technical College), the option of exempting demand deposits from the collateral requirements. \r\n \r\nCATEGORIZATION OF DEPOSITS The Technical College's cash deposits are categorized by risk as follows: \r\n \r\nCategory 1 - Amounts covered by depository insurance or collateralized with securities (at fair value) held by the Technical College or by its agent in the Technical College's name. \r\n \r\nCategory 2 - Amounts collateralized with securities (at fair value) held by the pledging financial institution's trust department or agent in the Technical College's name. \r\n \r\nCategory 3 - Amounts collateralized with securities (at fair value) held by the pledging financial institution, or by its trust department or agent but not in the Technical College's name, and amounts uncollateralized. \r\n \r\nAt June 30, 2004, the Technical College's cash deposits were as follows: \r\n \r\nCash Deposits \r\n \r\nCarrying Amount \r\n \r\nBank Balances \r\n \r\nRisk Categories \r\n \r\n2 \r\n \r\n3 \r\n \r\n$ 240.048.44 $ 674810.22 $ 180217.85 $=====o==.o==o $ 494592.37 \r\n \r\nCATEGORIZATION OF INVESTMENTS At June 30, 2004, the carrying amount of the College's total investments was $1,373,580.60 and consisted entirely of funds in the State Investment Pool administered by the State of Georgia Office of Treasury and Fiscal Services which are not required to be categorized since the College did not own any specific identifiable securities in the pool. \r\n \r\nFunds invested in an investment pool managed by another governmental entity are not required to be categorized since the College did not own any specific, identifiable investment securities ofthe pool. \r\n \r\n-7- \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 3: ACCOUNTS RECEIVABLE \r\n \r\nAccounts receivable at June 30, 2004, consists of the following: \r\n \r\nStudent Tuition and Fees Federal, State and Private Funds Other GSFIC \r\n \r\n$ 30,363.32 145,810.92 101,248.56 20,957.60 \r\n \r\n$ 298,380.40 \r\n \r\nLess: Allowance for Doubtful Accounts \r\n \r\n25,956.99 \r\n \r\nNet Accounts Receivable \r\n \r\n$ 272!423.41 \r\n \r\nNOTE 4: CAPITAL ASSETS \r\n \r\nFollowing are the changes in capital assets for the year ended June 30, 2004: \r\n \r\nBalance Jul)'. 1, 2003 \r\n \r\nAdditions \r\n \r\nReductions \r\n \r\nBalance June 30, 2004 \r\n \r\nCapital Assets, Not Being Depreciated: \r\n \r\nLand and Land Improvements \r\n \r\n$ 1,752,073.00 \r\n \r\n$ 1,752,073.00 \r\n \r\nCapital Assets, Being Depreciated: Building and Building Improvements Improvements Other Than Buildings Equipment Library Collections \r\n \r\n$ 20,361,500.09 $ 466,960.00 \r\n2,004,741.17 106,158.10 \r\n \r\n9,520,601.07 $ \r\n384,906.85 13,300.19 \r\n \r\n0.00 $ 29,882,101.16 466,960.00 \r\n2,389,648.02 119,458.29 \r\n \r\n$ 22,939,359.36 $ 9,918,808.11 $ \r\n \r\n0.00 $ 32,858,167.47 \r\n \r\nLess: Accumulated Depreciation: Buildings and Building Improvements $ Improvements Other Than Buildings Equipment Library Collections \r\n \r\n1,776,741.84 $ 362,166.66 \r\n1,437,932.93 40,215.19 \r\n \r\n$ 3,617,056.62 $ \r\n \r\n434,585.26 $ 22,864.00 232,260.19 11,945.83 \r\n701,655.28 $ \r\n \r\n0.00 $ \r\n \r\n2,211,327.10 385,030.66 \r\n1,670,193.12 52,161.02 \r\n \r\n0.00 $ 4,318,711.90 \r\n \r\nTotal Capital Assets, Being Depreciated, \r\n \r\nNet \r\n \r\n$ 19,322,302.74 $ 9,217,152.83 $ \r\n \r\n0.00 $ 28,539,455.57 \r\n \r\nCapital Assets, Net \r\n \r\n$ 21,074,375 74 $ 9,217,152.83 $ \r\n \r\n0.00 $ 30 291 528.57 \r\n \r\nNOTE 5: DEFERRED REVENUE \r\n \r\nDeferred revenue at June 30, 2004, consists of the following: \r\n \r\n-8- \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 5: DEFERRED REVENUE \r\n \r\nPrepaid Tuition and Fees Federal Grants and Contracts \r\n \r\n$ 4,000.00 51,137.25 \r\n \r\nTotals \r\n \r\n$ 55,137.25 \r\n \r\nNOTE 6: LONG-TERM LIABILITIES \r\n \r\nLong-term liability activity for the year ended June 30, 2004 was as follows: \r\n \r\nOther Liabilities Compensated Absences \r\n \r\nBalance July I, 2003 \r\n \r\nAdditions \r\n \r\nReductions \r\n \r\nBalance June 30, 2004 \r\n \r\nCurrent Portion \r\n \r\n$ 376 051.29 $ 394,307.71 $ 383.447.80 $ 386,911.20 $ 223 387.62 \r\n \r\nNOTE 7: NET ASSETS \r\n \r\nChanges in Net Asset activity for the year ended June 30, 2004 was as follows: \r\n \r\nInvested in Capital Assets Net of Related Debt \r\nRestricted Net Assets - Expendable \r\nUnrestricted Net Assets \r\nTotal Net Assets \r\n \r\nBalance July I, 2003 \r\n \r\nAdditions \r\n \r\nReductions \r\n \r\nBalance June 30, 2004 \r\n \r\n$21,074,375.74 $ 9,217,152.83 \r\n \r\n$ 30,291,528.57 \r\n \r\n0.00 \r\n \r\n3,751,157.90 $ 3,735,805.41 \r\n \r\n15,352.49 \r\n \r\n367,260.64 11,682,751.06 10,652,721.34 \r\n \r\n1,397,290.36 \r\n \r\n$ 21 441,636.38 $24,651,061.79 $ 14 388 526 75 $ 31704171.42 \r\n \r\nNOTE 8: LEASE OBLIGATIONS \r\n \r\nOPERATING LEASE Moultrie Technical College has entered into a certain agreement to lease equipment which is classified as an operating lease (lease on assets not recorded on the balance sheet). These leases generally contain provisions that, at the expiration date of the original term of the lease, the Technical College has the option of renewing the lease on a year-to-year basis. Amounts are included only for multi-year leases and for cancelable leases for which an option to renew for the subsequent fiscal year has been exercised. \r\n \r\nExpenses for rental ofequipment under the operating lease for the year ended June 30, 2004, totaled $31,415.52. \r\n \r\nSUMMARY OF LEASE OBLIGATIONS Future commitments for the noncancellable operating lease having remaining terms in excess ofone year as of June 30, 2004, were as follows: \r\n \r\n-9 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 8: LEASE OBLIGATIONS \r\n \r\nSUMMARY OF LEASE OBLIGATIONS \r\n \r\nOperating Lease \r\n \r\nYear Ending June 30: 2005 2006 \r\n \r\n$ 31,415.52 13,089.80 \r\n \r\nTotal Minimum Lease Payments \r\n \r\n$ 44,505.32 \r\n \r\nNOTE 9: RETIREMENT PLANS \r\n \r\nTEACHERS RETIREMENT SYSTEM OF GEORGIA \r\n \r\nPlan Description Moultrie Technical College participates in the Teachers Retirement System ofGeorgia (TRS), a costsharing multiple-employer defined benefit pension plan established by the General Assembly of Georgia for the purpose of providing retirement allowances and other benefits for teachers of the State ofGeorgia. TRS provides service retirement, disability retirement, and survivor's benefits for its members in accordance with State statute. The Teachers Retirement System ofGeorgia issues a separate stand alone financial audit report and a copy can be obtained from the Georgia Department of Audits and Accounts. \r\n \r\nFunding Policy Employees ofMoultrie Technical College who are covered by TRS are required by State statute to contribute 5% oftheir gross earnings to TRS. Moultrie Technical College makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees in accordance with State statute and as advised by their independent actuary. For fiscal year 2004, the employer contribution rate was 9.24% for covered employees. Employer contributions for the current fiscal year and the preceding two fiscal years are as follows: \r\n \r\nFiscal Year \r\n \r\nPercentage Contributed \r\n \r\nRequired Contribution \r\n \r\n2004 2003 2002 \r\n \r\n100% 100% 100% \r\n \r\n$ 310,730.15 $ 318,882.65 $ 312,234.40 \r\n \r\n- 10 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 9: RETIREMENT PLANS \r\nEMPLOYEES' RETIREMENT SYSTEM OF GEORGIA \r\nPlan Description Moultrie Technical College participates in the Employees' Retirement System of Georgia (ERS), a single-employer defined benefit pension plan established by the General Assembly ofGeorgia for the purpose of providing retirement allowances for employees of the State of Georgia. \r\nRetirement benefits paid to members are based upon a formula which considers the monthly average of the member's highest twenty-four consecutive calendar months of salary, the number of years of creditable service, and the member's age at retirement. Postretirement cost-of-living adjustments are also made to member's benefits. The normal retirement pension is payable monthly for life; however, options are available for distribution ofthe member's monthly pension at reduced rates to a designated beneficiary upon the member's death. Death and disability benefits are also available through ERS. \r\nIn addition, the ERS Board of Trustees created the Supplemental Retirement Benefit Plan (SRBP) effective January 1, 1998. The SRBP was established as a qualified governmental excess benefit plan in accordance with Section 415 of the Internal Revenue Code (IRC) as a portion ofERS. The purpose of SRBP is to provide retirement benefits to employees covered by ERS whose benefits are otherwise limited by IRC 415. \r\nFunding Policy As established by State statute, all full-time employees of the State of Georgia and its political subdivisions, who are not members ofother state retirement systems, are eligible to participate in the ERS. Both employer and employee contributions are established by State statute. The Technical College's payroll for the year ended June 30, 2004, for employees covered by ERS was $1,271,804.36. The Technical College's total payroll for all employees was $6,102,158.53. \r\nUnder the old plan, member contributions consist of 7.16% of annual compensation. Of these member contributions, the employee pays the first 1.5% and the Technical College pays the remainder on behalf ofthe employee. Under the new plan, member contributions consist solely of 1.5% of annual compensation paid by employee. The Technical College also is required to contribute at a specified percentage of active member payroll determined annually by actuarial valuation. For the year ended June 30, 2004, the ERS employer contribution rate for the Technical College amounted to 10.16% of covered payroll. Moultrie Technical College did not have any employees covered by the old plan referred to above. Employer contributions are also made on amounts paid for accumulated leave to retiring employees. \r\nTotal contributions to the plan made during fiscal year 2004 amounted to $145,115.50, of which $129,216.93 was made by the Technical College and $15,898.57 was made by employees. These contributions met the requirements of the plan. \r\n- 11 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 9: RETIREMENT PLANS \r\nGEORGIA DEFINED CONTRIBUTION PLAN \r\nPlan Description Moultrie Technical College participates in the Georgia Defined Contribution Plan (GDCP) which is a single-employer defined contribution plan established by the General Assembly of Georgia for the purpose ofproviding retirement coverage for State employees who are temporary, seasonal, and parttime and are not members of a public retirement or pension system. GDCP is administered by the Board of Trustees of the Employees' Retirement System of Georgia. \r\nBenefits A member may retire and elect to receive periodic payments after attainment ofage 65. The payment will be based upon mortality tables and interest assumptions to be adopted by the Board ofTrustees. Ifa member has less than $3,500.00 credited to his/her account, the Board ofTrustees has the option of requiring a lump sum distribution to the member in lieu of making periodic payments. Upon the death ofa member, a lump sum distribution equaling the amount credited to his/her account will be paid to the member's designated beneficiary. Benefit provisions are established by State statute. \r\nThe Employees' Retirement System of Georgia issues a financial report each fiscal year which may be obtained through ERS. \r\nContributions and Vesting Member contributions are seven and one-halfpercent (7.5%) ofgross salary. There are no employer contributions. Contribution rates are established by State statute. Earnings are credited to each member's account in a manner established by the Board of Trustees. Upon termination of employment, the amount of the member's account is refundable upon request by the member. The Technical College's payroll for the year ended June 30, 2004, for employees covered by GDCP was $802,295.19. The Technical College's total payroll for all employees was $6,102,158.53. \r\nTotal contributions made by employees during fiscal year 2004 amounted to $60,163.39 which represents 7.5% of covered payroll. These contributions met the requirements of the plan. \r\nNOTE 10: CONTINGENCIES \r\nAmounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies. This could result in refunds to the grantor agency for any expenses which are disallowed under grant terms. The amount of expenses which may be disallowed by the grantor cannot be determined at this time although Moultrie Technical College expects such amounts, if any, to be immaterial to its overall financial position. \r\n \r\n- 12 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE SELECTED FINANCIAL NOTES JUNE 30, 2004 \r\n \r\nEXHIBIT \"D\" \r\n \r\nNOTE 10: CONTINGENCIES \r\nLitigation, claims and assessments filed against Moultrie Technical College (an organizational unit ofthe Department of Technical and Adult Education), if any, are generally considered to be actions against the State of Georgia. Accordingly, significant litigation, claims and assessments pending against the State of Georgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 2004. \r\nNOTE 11: RELATED ORGANIZATION DISCLOSURE \r\nThe financial statements ofMoultrie Area Technical Institute Foundation, Inc., which is a potential component unit of Moultrie Technical College, are not included in these financial statements. Copies of the Foundation's financial statements may be obtained from Moultrie Technical College. \r\n \r\n- 13 - \r\n \r\n SUPPLEMENTARY INFORMATION - 15 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE BALANCE SHEET- (STATUTORY BASIS) \r\nBUDGET FUND \"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\nJUNE 30, 2004 \r\n \r\nSCHEDULE \"1\" \r\n \r\nASSETS \r\nCash and Cash Equivalents Investments Accounts Receivable \r\nFederal Financial Assistance Other Inventories \r\nTotal Assets \r\nLIABILITIES AND FUND EQUITY \r\nLiabilities Accrued Payroll Accounts Payable Deferred Revenue \r\nTotal Liabilities \r\nFund Balances Reserved Federal Financial Assistance Inventories Prior Year Local Funds Uncollectible Accounts \r\nTotal Fund Equity \r\nTotal Liabilities and Fund Equity \r\n \r\n$ \r\n \r\n265,242.98 \r\n \r\n1,373,580.60 \r\n \r\n160,676.75 103,368.57 341,716.71 \r\n \r\n$ 2,244,585.61 \r\n \r\n$ \r\n \r\n91,801.36 \r\n \r\n1,763,220.98 \r\n \r\n4,000.00 \r\n \r\n$ 1,859,022.34 \r\n \r\n$ \r\n \r\n15,352.49 \r\n \r\n232,332.47 \r\n \r\n111,921.32 \r\n \r\n25,956.99 \r\n \r\n$ \r\n \r\n385,563.27 \r\n \r\n$ 2,244,585.61 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n-17- \r\n \r\n MOULTRIE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE - (STATUTORY BASIS) \r\nBUDGET FUND \"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \r\nYEAR ENDED JUNE 30, 2004 \r\n \r\nSCHEDULE \"2\" \r\n \r\nFUND BALANCE - JULY 1, 2003 \r\nReserved \r\nADDITIONS \r\nAdjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures \r\nSchedule \"3\" Prior Years Checks Voided \r\nDEDUCTIONS \r\nAdjustments to Prior Year's Accounts Receivable \r\nRefunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office Other \r\nReserved Fund Balance Carried Over from Prior Year as Funds Available \r\nFUND BALANCE - JUNE 30, 2004 \r\n \r\n$ \r\n \r\n386,468.35 \r\n \r\n$ \r\n \r\n2,418.60 \r\n \r\n137,903.22 1,141.58 \r\n \r\n$ \r\n \r\n141,463.40 \r\n \r\n$ \r\n \r\n15,538.45 \r\n \r\n14,077.60 25.00 \r\n \r\n112,727.43 \r\n \r\n$ \r\n \r\n142,368.48 \r\n \r\n$ ====38=5=,5=6=3=.2=7 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n- 18 - \r\n \r\n MOULTRIE TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET - (STATUTORY BASIS} BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30. 2004 \r\n \r\nSCHEDULE \"3\" \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\nEXPENDITURES Personal Services - Institutions Operating Expenses - Institutions Adult Literacy Grants Job Training Partnership Act \r\nExcess of Funds Available over Expenditures \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ \r\n \r\n7,134,208.00 $ \r\n \r\n7,134,208.00 $ \r\n \r\n1,905,306.96 \r\n \r\n1,745,755.90 \r\n \r\n2,560,000.00 \r\n \r\n2,562,275.82 \r\n \r\n$ 11,599,514.96 $ 11,442,239.72 $ \r\n \r\n0.00 -159,551.06 \r\n2 275.82 \r\n-157,275.24 \r\n \r\n0.00 \r\n \r\n112,727.43 \r\n \r\n112,727.43 \r\n \r\n$ 11,599,514.96 $ 11,554,967.15 $ _ _ _-4_4~,5_4_7_.8_1 \r\n \r\n$ \r\n \r\n6,482,249.08 $ \r\n \r\n6,433,610.47 $ \r\n \r\n3,777,845.30 \r\n \r\n3,794,869.83 \r\n \r\n941,452.58 \r\n \r\n893,437.14 \r\n \r\n397,968.00 \r\n \r\n295,146.49 \r\n \r\n48,638.61 -17,024.53 48,015.44 102,821.51 \r\n \r\n$ 11,599,514.96 $ 11,417,063.93 $ - - -1-82-,45-1.0-3 \r\n \r\n$ \r\n \r\n137,903.22 $ ======13=7,9=0=3=.2=2 \r\n \r\nStatutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. \r\n-19- \r\n \r\n MOULTRIE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 2004 \r\n \r\nSCHEDULE \"4\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 2003 June 30, 2004 \r\nCompensated Absences June 30, 2003 June 30, 2004 \r\nLag Salaries June 30, 2003 June 30, 2004 \r\nAgency Funds \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n6,116,980.89 $ \r\n \r\n40,980.48 \r\n \r\n-100,697.11 91,801.36 \r\n \r\n-365,501.43 359,415.94 \r\n \r\n76,042.09 -75,883.21 \r\n \r\n-184.64 \r\n \r\n$ \r\n \r\n6,102, 158.53 $ 40,795.84 \r\n \r\n- 21 - \r\n \r\n SECTION II FINDINGS AND QUESTIONED COSTS \r\n \r\n MOULTRIE TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \r\nYEAR ENDED JUNE 30, 2004 \r\nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS No matters were reported. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported. \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2002-h2003","title":"Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2003","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Colquitt County, Moultrie, 31.17991, -83.78906"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2002/2003"],"dcterms_description":["Year ended June 30, 2001-","Ceased with year ended June 30, 2007?","Title from cover.","Title fluctuates: Audits conducted \"in accordance with generally accepted auditing standards\" are issued as: Audit report; reviews that are \"substantially less in scope than an audit in accordance with generally accepted auditing standards\" are issued as: Review or Management report or Independent accountant's report on applying agreed-upon procedures","Fiscal year ended June 30, 2007 (online surrogate) (Georgia Government Publications database, viewed April 24, 2020)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2003-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Moultrie Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2003"],"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-bm6-b2002-h2003"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2002-h2003"],"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":null},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2001-h2002","title":"Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2002","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Colquitt County, Moultrie, 31.17991, -83.78906"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2001/2002"],"dcterms_description":["Year ended June 30, 2001-","Ceased with year ended June 30, 2007?","Title from cover.","Title fluctuates: Audits conducted \"in accordance with generally accepted auditing standards\" are issued as: Audit report; reviews that are \"substantially less in scope than an audit in accordance with generally accepted auditing standards\" are issued as: Review or Management report or Independent accountant's report on applying agreed-upon procedures","Fiscal year ended June 30, 2007 (online surrogate) (Georgia Government Publications database, viewed April 24, 2020)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2002-06-30"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Moultrie Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2002"],"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-bm6-b2001-h2002"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2001-h2002"],"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":"- - \r\n \r\n. \r\n \r\n- \r\n \r\n'\\ \r\n \r\n. \r\n \r\n/ \r\n \r\nSTATE OF ~~ORGIA \r\n \r\n. \r\n \r\n-. \r\n \r\n-QEPARTMENT OF AUDITS AND ACCOUNTS \r\n \r\n.:_ \r\n \r\nMANAGEMENT REPORT \r\n \r\n,.,.. . \r\n \r\n. . \r\n \r\n. \r\n \r\n- \r\n \r\n' \r\n \r\nMOULTRIE TECHNICAL COLLEGE \r\n \r\n \r\n \r\n--- ' \r\n \r\n MOULTRIE, ~EORGIA . \r\n \r\n....... \r\n \r\n. \r\n \r\n. \r\n \r\nAN ORGANIZATIONA(UNIT 0~ THE STATE OF GEORGIA. \r\n \r\nYEAR ENDED ~UNE 30,~ 2002  \r\n \r\n\\ .\\ \r\n \r\n. \\ \r\n' .' . . \r\n \r\n MOULTRIE TECHNICAL COLLEGE MANAGEMEl\\1T REPORT -TABLE OF CONTENTS- \r\n \r\nLETTER OF TRANSMITTAL \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\nB SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \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 TRAVEL \r\n \r\n3 \r\n \r\n Rl''iSl::LL \\V. H1NT0, \r\nSTATE AUDITOR (404) 656-2174 \r\n \r\nDEPARTl\\'IENT OF AUDITS AND ACCOUNTS \r\n254 W.i~hmgton S1rec1. S W. Suite 214 Atlanta. Georgia 30334-8400 \r\nOctober 21, 2002 \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 Robert Craft, Interim President Moultrie Technical College \r\nLadies and Gentlemen: \r\nAs part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State of Georgia Report of the State Auditor, the 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, 2002, we have performed certain audit procedures at Moultrie Technical College. Accordingly, the financial statements and compliance activities ofMoultrie Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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 Moultrie Technical College as of and for the year ended June 30, 2002. The particular mformation 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 ofMoultrie Technical College and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n~~ \r\n \r\nRWH:gp \r\n \r\nState Auditor \r\n \r\n SELECTED FINANCIAL INFORMATION \r\n \r\n MOULTRIE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30, 2002 \r\nFUND BALANCE - JULY 1, 2001 Reserved Surplus \r\nADDITIONS AdJustments to Pnor Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit \"B\" Pnor Years' Checks Voided \r\nDEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Adm1mstrat1ve Central Office Year Ended June 30, 2001 Refunds to Grantors Federal Financial Assistance Georgia Department of Technical and Adult Education - Adm1mstrat1ve Central Office Other Reserved Fund Balance Camed Over from Pnor Year as Funds Available \r\nFUND BALANCE - JUNE 30. 2002 \r\nSUMMARY OF FUND BALANCE Reserved Federal Financial Assistance For Continuation of Program For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other lnventones Pnor Year Local Funds \r\nSurplus \r\n- 1- \r\n \r\nEXHIBIT\"A\" \r\n \r\n\"A\" DEPARTMENT OF \r\nTECHNICAL AND ADULT EDUCATION \r\n \r\ns \r\n \r\n368,288 89 \r\n \r\n38 007 63 \r\n \r\n$ \r\n \r\n406,296.52 \r\n \r\n$ \r\n \r\n3,512 15 \r\n \r\n132,603 04 992 90 \r\n \r\n$ \r\n \r\n137 108 09 \r\n \r\n$ \r\n \r\n38,007 63 \r\n \r\n3,831 64 9,723.99 \r\n \r\n123 100 93 \r\n \r\n$ \r\n \r\n174.664 19 \r\n \r\n$ -====-===3=6=8=7.=4=0=4=2 \r\n \r\n$ \r\n \r\n18,282 79 \r\n \r\n7,744 44 10 00 \r\n232,332 47 110.370 72 \r\n \r\ns \r\n \r\n368,740 42 \r\n \r\n0 00 \r\n \r\n$ \r\n \r\n368 740 42 \r\n \r\n MOULTRIE TECHNICAL COLLEGE 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, 2002 \r\n \r\nEXHIBIT\"B\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nStaie Appropriation Federal Revenues Other Revenues Retained \r\nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \r\nEXPENDITURES Personal Services-Institutions Operating Expenses-lnst1tut1ons Capital Outlay Adult Literacy Grants Job Training Partnership Act \r\nExcess of Funds Available over Expenditures \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\ns s $ 5,229,143 00 5,229,143.00 \r\n2,132,023.25 1,677,824.87 2,130,000 00 2,157,893 67 \r\n$ 9,491,166.25 $ 9,064,861 54 $ \r\n \r\n0.00 -454,198.38 \r\n27,893 67 \r\n-426,304.71 \r\n \r\n0.00 \r\n \r\n123,100.93 \r\n \r\n123,100 93 \r\n \r\ns s_ _ _ $ 9,491,166.25 9,187,96247 \r\n \r\n-3_0_3.;....2_0_3_78_ \r\n \r\n$ 6,042,867 00 $ 5,975,686.03 $ \r\n \r\n2,194,111.00 1,901,288.61 \r\n \r\n123,286.00 \r\n \r\n123,286.00 \r\n \r\n826,563.25 \r\n \r\n765,392 82 \r\n \r\n304,339.00 \r\n \r\n289,705 97 \r\n \r\n67,180 97 292,822.39 \r\n0.00 61,170.43 14 633 03 \r\n \r\n------'---- $ 9,491,166.25 $ 9,055,359 43 $ \r\n \r\n435,806 82 \r\n \r\n$ 132,603 04 S ====13=2,6=03=.0=4 \r\n \r\n-2- \r\n \r\n MOULTRIE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 2002 \r\n \r\nEXHIBIT\"C\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 2001 June 30, 2002 \r\nCompensated Absences June 30, 2001 June 30, 2002 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ \r\n \r\n5,566,958 30 $ 63,928.64 \r\n \r\n-61,009.09 79,401.00 \r\n \r\n-337,838.93 372,117.30 \r\n \r\n$ \r\n \r\n5,619,628 58 $ 63,928 64 \r\n \r\n-3- \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bm6-b2000-h2001","title":"Management report, Moultrie Technical College, Moultrie, Georgia, an organizational unit of the state of Georgia, year ended June 30, 2001","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. 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I \r\n' \r\n \r\n,, \r\n \r\n) \r\n \r\n( ' \r\n \r\nI, \r\n \r\n'/ \r\n \r\n; I.( I \r\n \r\n\"\\ (' \r\n\\ ,,r; r \"'' ' \r\n(' \r\n.... \r\n/\\ \r\n \r\nr'11. \r\nf \r\nI \r\nJI \r\n \r\ntl \r\n\" I \r\n~ ; \r\n \r\n' \\ \r\n \r\n., \r\n \r\n,r \r\n \r\nI \r\n:-f \r\n~ (' \r\n \r\n.'\\ \\ . .\\ \r\n._,,.-_ i ) ,,\\lr I {1 \r\n \r\nI \r\n \r\nI \r\n \r\n- \\, ( \r\n \r\ni \r\n \r\n( . \r\n \r\n-\" \r\n \r\n/\"'1, \r\n \r\n;'\\. ,I \r\n \r\n)'\\ \r\n \r\nv \r\n \r\n' ' \r\n \r\n) ;:.. \r\n \r\n\\ \r\n \r\n./ \r\n \r\n\\ \r\n \r\n_., \r\n \r\n\" J .... ,{. \r\n \r\nr/ ; \r\n \r\nr/ \r\n \r\n/' \r\n \r\n,,.. \r\n,, \r\n \r\n1, \r\n \r\n( \r\n \r\n \\ r' ( \r\n \r\n/ \r\n \r\n~ - \r\n \r\n(' \r\n:r I \r\n \r\n/' \r\n \r\nf 1' \r\n \r\nr \r\n \r\n'it r ',- \r\n( t.. I / \r\nI I l.,~ \r\n \r\n MOULTRIE TECHNICAL COLLEGE.~_ .' MANAGEMENLREPORT __ . ::o::,_, - TABLE OF CONTENTS - \r\n \r\nLEITER OF TRANSMITIAL \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\"LOTTERYFOREDUCATION \r\n \r\n3 \r\n \r\nD RECONCILIATION OF SALARIES AND TRAVEL \r\n \r\n4 \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 11, 2001 \r\n \r\nHonorable Roy E. Barnes, Governor \r\n \r\nMembers of the General Assembly of Georgia \r\n \r\nMembers of the State Board of Technical and Adult Education \r\n \r\nMembers of the Local Board of Directors \r\n \r\nand \r\n \r\n, \r\n \r\nHonorable Michael D. Moye, President \r\n \r\n Moultrie Technical College \r\n \r\nLadies and Gentlemen: \r\n \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 Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2001, we have performed certain audit procedures at Moultrie Technical College. Accordingly, the financial statements and compliance activities of Moultrie Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as requited by the Single Audit Act Amendments of 1996. \r\n \r\nThis Management Report contains information pertinent to the financial and compliance activities of Moultrie Technical College as ofand for the year ended June 30, 2001. The particular information provided is enumerated in the Table of Contents. \r\n \r\nThis report is intended solely for the information and use ofmanagement and members ofthe Local Board ofDirectors ofMoultrie Technical College and is not intended to be and should not be used by anyone other than these specified parties. \r\n \r\n~-~ectfully submitted, \r\n~~ \r\n \r\nRWH:gp \r\n \r\nState Auditor \r\n \r\n SELECTED FINANCIAL INFORMATION \r\n \r\n MOULTRIE TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE \r\nBUDGET FUND YEAR ENDED JUNE 30, 2001 \r\n \r\nEXHIBIT\"A\" \r\n \r\nFUND BALANCE - JULY 1, 2000 \r\nReserved Surplus \r\nADDITIONS \r\nAdjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures \r\nExhibit \"B\" Exhibit \"C\" Prior Year's Checks Voided \r\nDEDUCTIONS \r\nRefunds to Grantors Federal Financial Assistance Georgia Department of Technical_ and Adult Education - Administrative Central Office \r\nReserved Fund Balance Carried Over from Prior Year as Funds Available \r\nFUND BALANCE - JUNE 30, 2001 \r\nSUMMARY OF FUND BALANCE \r\nReserved Federal Financial Assistance For Refund to Grantor Agency Georgia Department of Technical and Adult Education - Administrative Central Office Other For Continuation of Program Inventories Prior Year Local.Funds \r\nSurplus \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\n252,952.98 \r\n \r\n0.00 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n252,952.98 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n26,720.80 \r\n \r\n227,530.52 \r\n \r\n$ \r\n \r\n0.00 \r\n \r\n4,963.69 \r\n \r\n$ \r\n \r\n259,215.01 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n2,807.74 $ \r\n \r\n0.00 \r\n \r\n103,063.73 \r\n \r\n$ \r\n \r\n105,871.47 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n406,296.52 $ ======o=.o=o= \r\n \r\n$ \r\n \r\n3,831.64 \r\n \r\n9,356.32 \r\n \r\n13,509.97 \r\n \r\n232,000.00 \r\n \r\n109,590.96 \r\n \r\n$ \r\n \r\n368,288.89 \r\n \r\n38,007.63 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n406,296.52 $ _ _ _,;,o;.;;.oo~ \r\n \r\n- 1- \r\n \r\n MOULTRIE TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILAEitE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 2001 \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\nEXPENDITURES Personal Services-Institutions operating Expenses-Institutions Capital Outlay Adult Literacy Grants Job Training Partnership Act \r\nExcess of Funds Available over Expenditures \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 4,836,652.00 $ 4,836,652.00 $ \r\n1,696,348.00 1,367,809.61 1,541,000.00 1,605,932.09 \r\n$ 8,074,000.00 $ 7,810,393.70 $ \r\n \r\n0.00 -328,538.39 \r\n64,932.09 \r\n-263,606.30 \r\n \r\n0.00 \r\n \r\n103,063.73 \r\n \r\n103,063,73 \r\n \r\n___ __ $ 8,074,000.00 $ 7,913,457.43 $ \r\n \r\n-160_,.5__42.57 \r\n \r\n. $ 5,258,175.50 $ 5,101,788.41 $ \r\n \r\n1,846,247.50 1,676,627.81 \r\n \r\n90,109.00 \r\n \r\n90,109.00 \r\n \r\n708,544.00 \r\n \r\n646,477.69 \r\n \r\n170,924.00 \r\n \r\n170,924.00 \r\n \r\n156,387.09 169,619.69 \r\n0.00 62,066.31 \r\n0.00 \r\n \r\n- - - - ' - - - - $ 8,074,000.00 $ 7,685,926.91 $ \r\n \r\n388,073.09 \r\n \r\n$ 227,530.52 $===22=7=,5=3=0=.5=2 \r\n \r\n-2- \r\n \r\n MOULTRIE TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \r\nCOMPARED TO BUDGET BUDGET FUND \r\n\"B\" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 2001 \r\n \r\nEXHIBIT\"C\" \r\n \r\nFUNDS AVAILABLE REVENUES \r\nState Appropriation \r\nEXPENDITURES Equipment-Technical Institutes \r\n.Excess of Funds Available over Expenditures \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCEFAVORABLE (UNFAVORABLE) \r\n \r\n$ 267,371.00 $ 267,371.00 $_ _ _ _..;.o..;.o~o \r\n \r\n- - - - - - $ 267,371.00 $ 267,371.00 $ \r\n \r\n0.00 \r\n \r\n$ o.oo $=====o=.o=o \r\n \r\n-3- \r\n \r\n MOULTRIE TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL \r\nYEAR ENDED JUNE 30, 2001 \r\n \r\nEXHIBIT\"D\" \r\n \r\nTotals per Annual Supplement \r\nAccruals June 30, 2001 June 30, 2000 \r\n \r\nSALARIES \r\n \r\nTRAVEL \r\n \r\n$ 4,623,814.68 $ \r\n \r\n66,947.29 \r\n \r\n61,009.09 -36,049.64 \r\n \r\n$ 4,648,774.13 $==6.,..6,=94=7=.2=9 \r\n \r\n-4- \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":5,"first_page?":true,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":5}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. 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