{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2016-belec-p-btext","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2016","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Georgia. Department of Audits and Accounts. Education Division"],"dcterms_spatial":["United States, Georgia, 32.75042, -83.50018"],"dcterms_creator":["Georgia. Department of Audits and Accounts. Education Division"],"dc_date":["2016-06-30"],"dcterms_description":["Year ended June 30, 1996-","Title from cover.","Title fluctuates: Audits conducted \u0026quot;in accordance with generally accepted auditing standards\u0026quot; are issued as: Audit report; reviews that are \u0026quot;substantially less in scope than an audit in accordance\u0026quot; with generally accepted auditing standards are issued as: Review report, state of Georgia, Columbus State University, Columbus, Georgia or Columbus State University, Columbus, Georgia, report on review of the financial statements for the fiscal year ended ... or Columbus State University, Columbus, Georgia, report on audit of the financial statements for the fiscal year ended ...; reports where finances are \u0026quot;examined to the extent considered necessary in order to an express an opinion\u0026quot; are issued as: Management report, Columbus State University, Columbus, Georgia, an organizational unit of the state of Georgia or Columbus State University, Columbus, Georgia, management report for fiscal year ended ...; reports where procedures are \u0026quot;conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants\u0026quot; are issued as: Columbus State University, Columbus, Georgia, independent accountant\u0026apos;s report on applying agreed-upon procedures for the fiscal year ended ... or Columbus State University, Columbus, Georgia, independent accountant\u0026apos;s report on applying agreed-upon procedures for fiscal year ended ...","Year ended June 30, 1996 issued by the State of Georgia, Dept. of Audits. Year ended June 30 1997- issued by the Dept. of Audits and Accounts. Fiscal year ended June 30, 2015-, publisher appears on cover as State of Georgia.","Fiscal year ended June 30, 2015 (online surrogate) (received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts) (Georgia Government Publications database, viewed March 3, 2016)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, Ga. : Georgia. Department of Audits and Accounts. Education Division"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Columbus State University--Appropriations and expenditures--Periodicals.","Education, Higher--Georgia--Auditing--Periodicals.","Education, Higher--Georgia--Finance--Statistics--Periodicals.","Georgia Government Documents--Serial"],"dcterms_title":["Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2016"],"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-bc623-b2016-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2016-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["publications (documents)"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"COLUMBUS STATE UNIVERSITY \r\nCOLUMBUS, GEORGIA \r\nINDEPENDENT ACCOUNTANTS REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2016 \r\nA Member Institution of the University System of Georgia \r\n \r\n COLUMBUS STATE UNIVERSITY - TABLE OF CONTENTS - \r\n \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \r\nEXHIBITS \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nB STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nC STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\n \r\nPage \r\n1 2 4 \r\n \r\n (This page left intentionally blank) \r\n \r\n EXHIBITS \r\n \r\n (This page left intentionally blank) \r\n \r\n GREG S. GRIFFIN \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nOctober 17, 2016 \r\n \r\nKristina A. Turner \r\nDIRECTOR \r\n(404) 657-4352 \r\n \r\nMembers of the State Board of Regents of the University System of Georgia Dr. Christopher Markwood, President Columbus State University \r\nIndependent Accountant's Report on Applying Agreed-Upon Procedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the Columbus State University (University) and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the University's 2016 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's Comprehensive Annual Financial Report (CAFR) and Single Audit Report; and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Analysis Report, Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source, and the Statement of Changes To Fund Balance By Program and Funding Source which are attached as Exhibits A, B and C, respectively. Columbus State University's management is responsible for the financial information reported to the University System Office in the University's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \r\nThe procedures and the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts receivable, accounts payable, deferred revenues, net position). Confirm that these items have adequate supporting documentation and are properly reconciled to the University's general ledger. \r\nThere was a variance between the Annual Financial Report and documentation provided by the University for Retainage Payable in the amount of $74,296. \r\n2. Obtain the University's GAAP basis Statement of Net Position and Statement of Revenues Expenses and Changes in Net Position (SRECNP) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n (This page left intentionally blank) \r\n \r\n 3. Obtain the University's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the University's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, LongTerm Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nThe Retirement Plans note disclosure was not properly reported. Pension expense related to the Teachers Retirement System was reported at $3,582,733 while documentation revealed that the amount should have been $2,321,646. \r\n5. Review the University's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the University's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the University's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2016. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n9. Review year end Budgetary Statements including the Summary Budget Comparison and Surplus Analysis Report (Exhibit A), Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source (Exhibit B) and the Statement of Changes To Fund Balance By Program and Funding Source (Exhibit C). Confirm that budget information presented in these statements supports activity reported in the University's accounting records, the legal level of budgetary control (funding source within program) was maintained, and determine if any budget over expenditures exist. \r\nWe did not note any exceptions as a result of our procedures. \r\n10. Obtain documentation for Budget basis reserves reported by University on the Summary Budget Comparison and Surplus Analysis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n (This page left intentionally blank) \r\n \r\n 11. Review the H.O.P.E. Scholarship Program reconciliation between the University and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the University's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the University for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n13. Review capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n16. Review the supplementary \"Statement of Revenues, Expenses and Changes in Net Position\" for Auxiliary Enterprises submitted by the University to the University System of Georgia System Office to ensure that the schedule agrees to the auxiliary fund activity recorded in the accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully, \r\n \r\nGSG:es \r\n \r\nGreg S. Griffin State Auditor \r\n \r\n (This page left intentionally blank) \r\n \r\n COLUMBUS STATE UNIVERSITY SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nYEAR ENDED JUNE 30, 2016 \r\n \r\nEXHIBIT \"A\" \r\n \r\nREVENUES \r\nState Appropriation State General Funds \r\nOther Funds \r\nTotal Revenues \r\nCARRY-OVER FROM PRIOR YEARS \r\nTransfers from Reserved Fund Balance \r\nTotal Funds Available \r\nEXPENDITURES \r\nSpecial Funding Initiative Teaching \r\nTotal Expenditures Excess of Funds Available over Expenditures \r\nFUND BALANCE JULY 1 \r\nReserved Unreserved \r\nADJUSTMENTS \r\nPrior Year Payables/Expenditures Prior Year Receivables/Revenues Unreserved Fund Balance (Surplus) Returned \r\nto Board of Regents - University System Office Year Ended June 30, 2015 \r\nPrior Year Reserved Fund Balance Included in Funds Available FUND BALANCE JUNE 30 \r\nSUMMARY OF FUND BALANCE \r\nReserved Department Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over \r\nTotal Reserved \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ \r\n \r\n34,620,634.00 $ \r\n \r\n34,620,634.00 $ \r\n \r\n87,325,059.00 \r\n \r\n78,814,640.88 \r\n \r\n121,945,693.00 \r\n \r\n113,435,274.88 \r\n \r\n0.00 -8,510,418.12 \r\n-8,510,418.12 \r\n \r\n0.00 121,945,693.00 \r\n \r\n4,397,996.11 117,833,270.99 \r\n \r\n4,397,996.11 -4,112,422.01 \r\n \r\n107,000.00 121,838,693.00 \r\n \r\n121,945,693.00 \r\n \r\n$ \r\n \r\n0.00 \r\n \r\n107,000.00 111,983,428.99 \r\n112,090,428.99 \r\n5,742,842.00 $ \r\n \r\n0.00 9,855,264.01 \r\n9,855,264.01 \r\n5,742,842.00 \r\n \r\n4,623,169.83 39,385.04 \r\n \r\n78,214.51 -48,709.23 \r\n \r\n-39,385.04 -4,397,996.11 \r\n \r\n$ \r\n \r\n5,997,521.00 \r\n \r\n$ \r\n \r\n2,015,799.22 \r\n \r\n784,648.71 \r\n \r\n559,381.78 \r\n \r\n1,131,265.38 \r\n \r\n257,718.99 \r\n \r\n1,194,295.64 \r\n \r\n5,943,109.72 \r\n \r\n54,411.28 \r\n \r\n$ \r\n \r\n5,997,521.00 \r\n \r\n- 1 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2016 \r\n \r\nSpecial Funding Initiative State Appropriation State General Funds \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nTotal Operating Activity \r\n \r\nOriginal Appropriation \r\n \r\nAmended Appropriation \r\n \r\nFinal Budget \r\n \r\nCurrent Year Revenues \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n107,000.00 $ \r\n \r\n107,000.00 \r\n \r\n34,513,634.00 73,107,839.00 \r\n107,621,473.00 \r\n \r\n34,513,634.00 73,107,839.00 \r\n107,621,473.00 \r\n \r\n34,513,634.00 87,325,059.00 \r\n121,838,693.00 \r\n \r\n34,513,634.00 78,814,640.88 \r\n113,328,274.88 \r\n \r\n$ \r\n \r\n107,621,473.00 $ \r\n \r\n107,621,473.00 $ \r\n \r\n121,945,693.00 $ 113,435,274.88 \r\n \r\n- 2 - \r\n \r\n EXHBIIT \"B\" \r\n \r\nFunds Available Compared to Budget \r\n \r\nPrior Year \r\n \r\nAdjustments and \r\n \r\nTotal \r\n \r\nCarry-Over \r\n \r\nProgram Transfers \r\n \r\nFunds Available \r\n \r\nVariance Negative \r\n \r\nExpenditures Compared to Budget \r\n \r\nVariance \r\n \r\nActual \r\n \r\nPositive \r\n \r\nExcess of Funds Available Over Expenditures \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n107,000.00 $ \r\n \r\n0.00 $ \r\n \r\n107,000.00 $ \r\n \r\n0.00 $ \r\n \r\n0.00 \r\n \r\n0.00 4,397,996.11 \r\n4,397,996.11 \r\n \r\n0.00 0.00 \r\n0.00 \r\n \r\n34,513,634.00 83,212,636.99 \r\n117,726,270.99 \r\n \r\n0.00 -4,112,422.01 \r\n-4,112,422.01 \r\n \r\n34,513,634.00 77,469,794.99 \r\n111,983,428.99 \r\n \r\n0.00 9,855,264.01 \r\n9,855,264.01 \r\n \r\n0.00 5,742,842.00 \r\n5,742,842.00 \r\n \r\n$ 4,397,996.11 $ \r\n \r\n0.00 $ 117,833,270.99 $ \r\n \r\n-4,112,422.01 $ 112,090,428.99 $ \r\n \r\n9,855,264.01 $ \r\n \r\n5,742,842.00 \r\n \r\n- 3 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2016 \r\n \r\nSpecial Funding Initiative State Appropriation State General Funds \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nTotal Operating Activity \r\nPrior Year Reserves Not Available for Expenditure Uncollectible Accounts Receivable \r\nBudget Unit Totals \r\n \r\nBeginning Fund Balance July 1 \r\n \r\nFund Balance Carried Over from \r\nPrior Period as Funds Available \r\n \r\nReturn of Fiscal Year 2015 \r\nSurplus \r\n \r\nPrior Period Adjustments \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n24.23 \r\n \r\n12,855.41 4,424,525.74 \r\n4,437,381.15 \r\n4,437,381.15 \r\n \r\n0.00 -4,397,996.11 \r\n-4,397,996.11 \r\n-4,397,996.11 \r\n \r\n-12,855.41 -26,529.63 \r\n-39,385.04 \r\n-39,385.04 \r\n \r\n38,128.41 -8,647.36 \r\n29,481.05 \r\n29,505.28 \r\n \r\n225,173.72 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n4,662,554.87 $ \r\n \r\n-4,397,996.11 $ \r\n \r\n-39,385.04 $ \r\n \r\n29,505.28 \r\n \r\n- 4 - \r\n \r\n EXHIBIT \"C\" \r\n \r\nOther Adjustments \r\n \r\nEarly Return Fiscal Year 2016 \r\nSurplus \r\n \r\nExcess of Funds Available \r\nOver Expenditures \r\n \r\nEnding Fund Balance June 30 \r\n \r\nAnalysis of Ending Fund Balance \r\n \r\nReserved \r\n \r\nSurplus \r\n \r\nTotal \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n24.23 $ \r\n \r\n0.00 $ \r\n \r\n24.23 $ \r\n \r\n24.23 \r\n \r\n0.00 -32,545.27 \r\n-32,545.27 \r\n-32,545.27 \r\n \r\n0.00 0.00 \r\n0.00 \r\n0.00 \r\n \r\n0.00 5,742,842.00 \r\n5,742,842.00 \r\n5,742,842.00 \r\n \r\n38,128.41 5,701,649.37 \r\n5,739,777.78 \r\n5,739,802.01 \r\n \r\n0.00 5,685,390.73 \r\n5,685,390.73 \r\n5,685,390.73 \r\n \r\n38,128.41 16,258.64 \r\n54,387.05 \r\n54,411.28 \r\n \r\n38,128.41 5,701,649.37 \r\n5,739,777.78 \r\n5,739,802.01 \r\n \r\n32,545.27 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n257,718.99 \r\n \r\n257,718.99 \r\n \r\n0.00 \r\n \r\n257,718.99 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n5,742,842.00 $ 5,997,521.00 $ 5,943,109.72 $ \r\n \r\n54,411.28 $ 5,997,521.00 \r\n \r\nSummary of Ending Fund Balance Reserved \r\nDepartment Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over Unreserved Surplus \r\nTotal Ending Fund Balance - June 30 \r\n \r\n$ 2,015,799.22 784,648.71 559,381.78 \r\n1,131,265.38 257,718.99 \r\n1,194,295.64 \r\n$ \r\n$ 5,943,109.72 $ \r\n \r\n$ 2,015,799.22 784,648.71 559,381.78 \r\n1,131,265.38 257,718.99 \r\n1,194,295.64 \r\n \r\n54,411.28 \r\n \r\n54,411.28 \r\n \r\n54,411.28 $ 5,997,521.00 \r\n \r\n- 5 - \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2012-h2013-belec-p-btext","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2013","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Columbus State University.","Georgia. Department of Audits.","Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Muscogee County, Columbus, 32.46098, -84.98771"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2012/2013"],"dcterms_description":["Year ended June 30, 1996-","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 report, state of Georgia, Columbus State University, Columbus, Georgia or Columbus State University, Columbus, Georgia, report on review of the financial statements for the fiscal year ended ... or Columbus State University, Columbus, Georgia, report on audit of the financial statements for the fiscal year ended ...; reports where finances are \"examined to the extent considered necessary in order to an express an opinion\" are issued as: Management report, Columbus State University, Columbus, Georgia, an organizational unit of the state of Georgia or Columbus State University, Columbus, Georgia, management report for fiscal year ended ...; reports where procedures are \"conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants\" are issued as: Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ... or Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended ...","Year ended June 30, 1996 issued by the State of Georgia, Dept. of Audits. Year ended June 30 1997- issued by the Dept. of Audits and Accounts. Fiscal year ended June 30, 2015-, publisher appears on cover as State of Georgia.","Fiscal year ended June 30, 2015 (online surrogate) (received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts) (Georgia Government Publications database, viewed March 3, 2016)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2013"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Columbus State University--Appropriations and expenditures--Periodicals.","Education, Higher--Georgia--Auditing--Periodicals.","Education, Higher--Georgia--Finance--Statistics--Periodicals.","Georgia Government Documents--Serial"],"dcterms_title":["Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2013"],"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-bc623-b2012-h2013-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2012-h2013-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"COLUMBUS STATE UNIVERSITY \r\nCOLUMBUS, GEORGIA \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2013 \r\nGeorgia Department of Audits and Accounts Greg S. Griffin State Auditor \r\n \r\n COLUMBUS STATE UNIVERSITY - TABLE OF CONTENTS - \r\n \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \r\nEXHIBITS \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nB STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nC STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\n \r\nPage \r\n1 2 4 \r\n \r\n  GREG S. GRIFFIN \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nDecember 8, 2013 \r\n \r\nMembers of the State Board of Regents of the University System of Georgia Honorable Timothy S. Mescon, President Columbus State University \r\nIndependent Accountant's Report on Applying Agreed-Upon Procedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the University and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the University's 2013 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's Comprehensive Annual Financial Report (CAFR) and Single Audit Report; and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Analysis Report, Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source, and the Statement of Changes To Fund Balance By Program and Funding Source which are attached as Exhibits A, B and C, respectively. Columbus State University's management is responsible for the financial information reported to the University System Office in the University's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \r\nThe procedures and the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts receivable, accounts payable, deferred revenues, net position). Confirm that these items have adequate supporting documentation and are properly reconciled to the University's general ledger. \r\nCapital Assets, net were overstated on the Statement of Net Position by $169,023.00. \r\n2. Obtain the University's GAAP basis Statement of Net Position and Statement of Revenues Expenses and Changes in Net Position (SRECNP) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  3. Obtain the University's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the University's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, LongTerm Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nThe capital lease note disclosure information was not properly reported. Note 10 Lease Obligations reported the gross amount of assets held under capital lease at June 30, 2013, as $69,200,435; however, the actual value was $69,337,956. Accumulated depreciation for assets held under capital lease was reported as $6,334,577; however, the actual value was $4,555,069. Cumulatively, the ending balance of assets held under capital lease at June 30, 2013 was understated by $1,917,029. In addition, the note reported the outstanding balance per lease schedule at June 30, 2013, as $65,434,411; however, the actual value was $65,464,628. \r\n5. Review the University's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the University's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the University's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2013. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  9. Review year end Budgetary Statements including the Summary Budget Comparison and Surplus Analysis Report (Exhibit A), Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source (Exhibit B) and the Statement of Changes To Fund Balance By Program and Funding Source (Exhibit C). Confirm that budget information presented in these statements supports activity reported in the University's accounting records and determine if any budget overexpenditures exist. \r\nA review of the Budgetary Statements revealed that the University did not post a budget entry of $18,773.54 causing an overstatement of Accounts Receivable Other and Tuition. \r\n10. Obtain documentation for Budget basis reserves reported by University on the Summary Budget Comparison and Surplus Analysis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nWe did not note any exceptions as a result of our procedures. \r\n11. Review the H.O.P.E. Scholarship Program reconciliation between the University and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the University's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the University for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n13. Review capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  16. Review the supplementary \"Statement of Revenues, Expenses and Changes in Net Position\" for Auxiliary Enterprises submitted by the University to the University System of Georgia System Office to ensure that the schedule agrees to the auxiliary fund activity recorded in the accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully, \r\n \r\nGSG:as \r\n \r\nGreg S. Griffin State Auditor \r\n \r\n  EXHIBITS \r\n \r\n  COLUMBUS STATE UNIVERSITY SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nYEAR ENDED JUNE 30, 2013 \r\n \r\nEXHIBIT \"A\" \r\n \r\nREVENUES \r\nState Appropriation State General Funds \r\nOther Funds \r\nTotal Revenues \r\nCARRY-OVER FROM PRIOR YEARS \r\nTransfers from Reserved Fund Balance \r\nTotal Funds Available \r\nEXPENDITURES \r\nSpecial Funding Initiative Teaching \r\nTotal Expenditures \r\nExcess of Funds Available over Expenditures \r\nFUND BALANCE JULY 1 \r\nReserved Unreserved \r\nADJUSTMENTS \r\nPrior Year Payables/Expenditures Prior Year Receivables/Revenues Unreserved Fund Balance (Surplus) Returned \r\nto Board of Regents - University System Office Year Ended June 30, 2012 \r\nPrior Year Reserved Fund Balance Included in Funds Available \r\nFUND BALANCE JUNE 30 \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\n$ 30,845,110.00 $ 76,302,641.00 \r\n \r\n30,845,110.00 $ \r\n \r\n0.00 \r\n \r\n70,428,061.02 \r\n \r\n-5,874,579.98 \r\n \r\n$ 107,147,751.00 $ 101,273,171.02 $ -5,874,579.98 \r\n \r\n0.00 \r\n \r\n3,820,465.14 \r\n \r\n3,820,465.14 \r\n \r\n$ 107,147,751.00 $ 105,093,636.16 $ -2,054,114.84 \r\n \r\n$ \r\n \r\n399,750.00 $ \r\n \r\n260,047.00 $ \r\n \r\n139,703.00 \r\n \r\n106,748,001.00 \r\n \r\n100,593,431.01 \r\n \r\n6,154,569.99 \r\n \r\n$ 107,147,751.00 $ 100,853,478.01 $ 6,294,272.99 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n4,240,158.15 $ 4,240,158.15 \r\n \r\n4,127,932.00 14,514.53 \r\n \r\n16,836.29 -7,638.89 \r\n \r\n-14,514.53 -3,820,465.14 \r\n \r\n$ \r\n \r\n4,556,822.41 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Department Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over \r\nTotal Reserved \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\n$ \r\n \r\n1,196,295.10 \r\n \r\n571,619.15 \r\n \r\n257,703.69 \r\n \r\n1,175,568.41 \r\n \r\n420,649.08 \r\n \r\n762,106.07 \r\n \r\n$ \r\n \r\n4,383,941.50 \r\n \r\n172,880.91 \r\n \r\n$ \r\n \r\n4,556,822.41 \r\n \r\n- 1 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2013 \r\n \r\nSpecial Funding Initiative State Appropriation State General Funds \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nTotal Operating Activity \r\n \r\nOriginal Appropriation \r\n \r\nAmended Appropriation \r\n \r\nFinal Budget \r\n \r\nCurrent Year Revenues \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n399,750.00 $ \r\n \r\n399,750.00 \r\n \r\n$ 31,938,773.00 $ 31,938,773.00 $ \r\n \r\n67,153,428.00 \r\n \r\n67,153,428.00 \r\n \r\n30,445,360.00 $ 76,302,641.00 \r\n \r\n30,445,360.00 70,428,061.02 \r\n \r\n$ 99,092,201.00 $ 99,092,201.00 $ 106,748,001.00 $ 100,873,421.02 \r\n \r\n$ 99,092,201.00 $ 99,092,201.00 $ 107,147,751.00 $ 101,273,171.02 \r\n \r\n- 2 - \r\n \r\n EXHIBIT \"B\" \r\n \r\nFunds Available Compared to Budget \r\n \r\nPrior Year \r\n \r\nAdjustments and \r\n \r\nTotal \r\n \r\nCarry-Over \r\n \r\nProgram Transfers \r\n \r\nFunds Available \r\n \r\nVariance Positive (Negative) \r\n \r\nExpenditures Compared to Budget \r\n \r\nVariance \r\n \r\nActual \r\n \r\nPositive (Negative) \r\n \r\nExcess (Deficiency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n399,750.00 $ \r\n \r\n0.00 $ \r\n \r\n260,047.00 $ \r\n \r\n139,703.00 $ \r\n \r\n139,703.00 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n3,820,465.14 \r\n \r\n$ 3,820,465.14 $ \r\n \r\n0.00 $ 0.00 \r\n \r\n30,445,360.00 $ 74,248,526.16 \r\n \r\n0.00 $ 104,693,886.16 $ \r\n \r\n0.00 $ -2,054,114.84 \r\n \r\n30,445,360.00 $ 70,148,071.01 \r\n \r\n-2,054,114.84 $ 100,593,431.01 $ \r\n \r\n0.00 $ 6,154,569.99 \r\n6,154,569.99 $ \r\n \r\n0.00 4,100,455.15 \r\n4,100,455.15 \r\n \r\n$ 3,820,465.14 $ \r\n \r\n0.00 $ 105,093,636.16 $ \r\n \r\n-2,054,114.84 $ 100,853,478.01 $ \r\n \r\n6,294,272.99 $ \r\n \r\n4,240,158.15 \r\n \r\n- 3 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2013 \r\n \r\nSpecial Funding Initiative State Appropriation State General Funds \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nTotal Operating Activity \r\nPrior Year Reserves Not Available for Expenditure Uncollectible Accounts Receivable \r\n \r\nBeginning Fund Balance/(Deficit) \r\nJuly 1 \r\n \r\nFund Balance Carried Over from \r\nPrior Period as Funds Available \r\n \r\nReturn of Fiscal Year 2012 \r\nSurplus \r\n \r\nPrior Period Adjustments \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n0.00 \r\n \r\n$ \r\n \r\n219.50 $ \r\n \r\n3,834,760.17 \r\n \r\n$ 3,834,979.67 $ \r\n \r\n$ 3,834,979.67 $ \r\n \r\n0.00 $ -3,820,465.14 \r\n-3,820,465.14 $ \r\n-3,820,465.14 $ \r\n \r\n-219.50 $ -14,295.03 \r\n-14,514.53 $ \r\n-14,514.53 $ \r\n \r\n6,965.04 2,232.36 \r\n9,197.40 \r\n9,197.40 \r\n \r\n307,466.86 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\nBudget Unit Totals \r\n \r\n$ 4,142,446.53 $ \r\n \r\n-3,820,465.14 $ \r\n \r\n-14,514.53 $ 9,197.40 \r\n \r\n- 4 - \r\n \r\n EXHIBIT \"C\" \r\n \r\nOther Adjustments \r\n \r\nEarly Return Fiscal Year 2013 \r\nSurplus \r\n \r\nExcess (Deficiency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\nEnding Fund Balance/(Deficit) \r\nJune 30 \r\n \r\nAnalysis of Ending Fund Balance \r\n \r\nReserved \r\n \r\nSurplus/(Deficit) \r\n \r\nTotal \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n-113,182.22 \r\n \r\n$ -113,182.22 $ \r\n \r\n$ -113,182.22 $ \r\n \r\n113,182.22 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n139,703.00 $ \r\n \r\n139,703.00 $ \r\n \r\n0.00 $ \r\n \r\n139,703.00 $ 139,703.00 \r\n \r\n0.00 $ 0.00 \r\n0.00 $ \r\n0.00 $ \r\n \r\n0.00 $ 4,100,455.15 \r\n4,100,455.15 $ \r\n4,240,158.15 $ \r\n \r\n6,965.04 $ \r\n \r\n0.00 $ \r\n \r\n3,989,505.29 \r\n \r\n3,963,292.42 \r\n \r\n3,996,470.33 $ 3,963,292.42 $ \r\n \r\n4,136,173.33 $ 3,963,292.42 $ \r\n \r\n6,965.04 $ \r\n \r\n6,965.04 \r\n \r\n26,212.87 3,989,505.29 \r\n \r\n33,177.91 $ 3,996,470.33 \r\n \r\n172,880.91 $ 4,136,173.33 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n420,649.08 \r\n \r\n420,649.08 \r\n \r\n0.00 \r\n \r\n420,649.08 \r\n \r\n0.00 $ \r\n \r\n4,240,158.15 $ 4,556,822.41 $ 4,383,941.50 $ \r\n \r\n172,880.91 $ 4,556,822.41 \r\n \r\nSummary of Ending Fund Balance Reserved \r\nDepartment Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over Unreserved Surplus \r\nTotal Ending Fund Balance - June 30 \r\n \r\n$ 1,196,295.10 571,619.15 257,703.69 \r\n1,175,568.41 420,649.08 762,106.07 \r\n$ \r\n$ 4,383,941.50 $ \r\n \r\n$ 1,196,295.10 571,619.15 257,703.69 \r\n1,175,568.41 420,649.08 762,106.07 \r\n \r\n172,880.91 \r\n \r\n172,880.91 \r\n \r\n172,880.91 $ 4,556,822.41 \r\n \r\n- 5 - \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2011-h2012-b-belec-p-btext","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2012","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Columbus State University.","Georgia. Department of Audits.","Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Muscogee County, Columbus, 32.46098, -84.98771"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2011/2012"],"dcterms_description":["Year ended June 30, 1996-","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 report, state of Georgia, Columbus State University, Columbus, Georgia or Columbus State University, Columbus, Georgia, report on review of the financial statements for the fiscal year ended ... or Columbus State University, Columbus, Georgia, report on audit of the financial statements for the fiscal year ended ...; reports where finances are \"examined to the extent considered necessary in order to an express an opinion\" are issued as: Management report, Columbus State University, Columbus, Georgia, an organizational unit of the state of Georgia or Columbus State University, Columbus, Georgia, management report for fiscal year ended ...; reports where procedures are \"conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants\" are issued as: Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ... or Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended ...","Year ended June 30, 1996 issued by the State of Georgia, Dept. of Audits. Year ended June 30 1997- issued by the Dept. of Audits and Accounts. Fiscal year ended June 30, 2015-, publisher appears on cover as State of Georgia.","Fiscal year ended June 30, 2015 (online surrogate) (received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts) (Georgia Government Publications database, viewed March 3, 2016)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2012"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Columbus State University--Appropriations and expenditures--Periodicals.","Education, Higher--Georgia--Auditing--Periodicals.","Education, Higher--Georgia--Finance--Statistics--Periodicals.","Georgia Government Documents--Serial"],"dcterms_title":["Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2012"],"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-bc623-b2011-h2012-b-belec-p-btext"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2011-h2012-b-belec-p-btext"],"dcterms_temporal":null,"dcterms_rights_holder":null,"dcterms_bibliographic_citation":null,"dlg_local_right":null,"dcterms_medium":["state government records"],"dcterms_extent":null,"dlg_subject_personal":null,"iiif_manifest_url_ss":null,"dcterms_subject_fast":null,"fulltext":"COLUMBUS STATE UNIVERSITY \r\nCOLUMBUS, GEORGIA \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREEDUPON PROCEDURES FOR FISCAL YEAR ENDED JUNE 30, 2012 \r\nGeorgia Department of Audits and Accounts Greg S. Griffin State Auditor \r\n \r\n COLUMBUS STATE UNIVERSITY - TABLE OF CONTENTS - \r\n \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \r\nEXHIBITS \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nB STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nC STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\n \r\nPage \r\n1 2 4 \r\n \r\n  GREG S. GRIFFIN \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENT OF AUDITS AND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nOctober 17, 2012 \r\n \r\nMembers of the State Board of Regents of the University System of Georgia Honorable Timothy S. Mescon, President Columbus State University \r\nIndependent Accountant's Report on Applying Agreed-Upon Procedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the University and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the University's 2012 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's Comprehensive Annual Financial Report (CAFR) and Single Audit Report; and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Analysis Report, Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source, and the Statement of Changes To Fund Balance By Program and Funding Source which are attached as Exhibits A, B and C, respectively. Columbus State University's management is responsible for the financial information reported to the University System Office in the University's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \r\nThe procedures and the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts receivable, accounts payable, deferred revenues, net assets). Confirm that these items have adequate supporting documentation and are properly reconciled to the University's general ledger. \r\nThe University was unable to provide documentation for $6,411.10 of Accounts Receivable  Federal Financial Assistance. \r\nThe University was unable to provide a detailed subsidiary listing to support accounts payables of $20,470.18. \r\n \r\n  2. Obtain the University's GAAP basis Statement of Net Assets and Statement of Revenues Expenses and Changes in Net Assets (SRECNA) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n3. Obtain the University's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the University's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, LongTerm Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nWe did not note any exceptions as a result of our procedures. \r\n5. Review the University's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the University's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the University's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2012. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n9. Review year end Budgetary Statements including the Summary Budget Comparison and Surplus Analysis Report (Exhibit A), Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source (Exhibit B) and the Statement of Changes To Fund Balance By Program and Funding Source (Exhibit C). Confirm that budget information presented in these statements supports activity reported in the University's accounting records and determine if any budget overexpenditures exist. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n  10. Obtain documentation for Budget basis reserves reported by University on the Summary Budget Comparison and Surplus Analysis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nWe did not note any exceptions as a result of our procedures. \r\n11. Review the H.O.P.E. Scholarship Program reconciliation between the University and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the University's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the University for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n13. Review capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nThe University failed to reconcile the ADP/Shared Services  Carrier Enrollment Services (CES) module to the general ledger at year end. An unreconciled variance of $21,784.98 existed at June 30, 2012. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully, \r\n \r\nGSG:as \r\n \r\nGreg S. Griffin State Auditor \r\n \r\n  EXHIBITS \r\n \r\n  COLUMBUS STATE UNIVERSITY SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nYEAR ENDED JUNE 30, 2012 \r\n \r\nEXHIBIT \"A\" \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE FAVORABLE (UNFAVORABLE) \r\n \r\nREVENUES \r\n \r\nState Appropriation State General Funds \r\nOther Funds \r\n \r\n$ \r\n \r\n30,035,629.00 $ \r\n \r\n30,035,629.00 $ \r\n \r\n76,944,621.00 \r\n \r\n71,660,621.92 \r\n \r\n0.00 -5,283,999.08 \r\n \r\nTotal Revenues \r\n \r\n$ \r\n \r\n106,980,250.00 $ \r\n \r\n101,696,250.92 $ \r\n \r\n-5,283,999.08 \r\n \r\nCARRY-OVER FROM PRIOR YEARS \r\n \r\nTransfers from Reserved Fund Balance \r\n \r\n0.00 \r\n \r\n2,571,163.99 \r\n \r\n2,571,163.99 \r\n \r\nTotal Funds Available \r\n \r\n$ \r\n \r\n106,980,250.00 $ \r\n \r\n104,267,414.91 $ \r\n \r\n-2,712,835.09 \r\n \r\nEXPENDITURES \r\n \r\nTeaching Excess of Funds Available over Expenditures \r\n \r\n$ \r\n \r\n106,980,250.00 $ \r\n \r\n100,360,318.72 $ \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n3,907,096.19 $ \r\n \r\n6,619,931.28 3,907,096.19 \r\n \r\nFUND BALANCE JULY 1 \r\n \r\nReserved Unreserved \r\n \r\n2,806,144.40 11,671.93 \r\n \r\nADJUSTMENTS \r\n \r\nPrior Year Payables/Expenditures Unreserved Fund Balance (Surplus) Returned \r\nto Board of Regents - University System Office Year Ended June 30, 2011 \r\nPrior Year Reserved Fund Balance Included in Funds Available \r\nFUND BALANCE JUNE 30 \r\n \r\n369.93 \r\n \r\n-11,671.93 -2,571,163.99 \r\n \r\n$ \r\n \r\n4,142,446.53 \r\n \r\nSUMMARY OF FUND BALANCE \r\nReserved Department Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over \r\nTotal Reserved \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\n$ \r\n \r\n1,206,169.59 \r\n \r\n485,106.46 \r\n \r\n129,350.00 \r\n \r\n1,019,475.14 \r\n \r\n307,466.86 \r\n \r\n980,363.95 \r\n \r\n$ \r\n \r\n4,127,932.00 \r\n \r\n14,514.53 \r\n \r\n$ \r\n \r\n4,142,446.53 \r\n \r\n- 1 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2012 \r\n \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\n \r\nOriginal Appropriation \r\n \r\nAmended Appropriation \r\n \r\nFinal Budget \r\n \r\nCurrent Year Revenues \r\n \r\n$ 30,648,601.00 $ 30,648,601.00 $ \r\n \r\n64,485,102.00 \r\n \r\n64,485,102.00 \r\n \r\n30,035,629.00 $ 76,944,621.00 \r\n \r\n30,035,629.00 71,660,621.92 \r\n \r\n$ 95,133,703.00 $ 95,133,703.00 $ 106,980,250.00 $ 101,696,250.92 \r\n \r\n- 2 - \r\n \r\n EXHIBIT \"B\" \r\n \r\nFunds Available Compared to Budget \r\n \r\nPrior Year \r\n \r\nAdjustments and \r\n \r\nTotal \r\n \r\nCarry-Over \r\n \r\nProgram Transfers \r\n \r\nFunds Available \r\n \r\nVariance Positive (Negative) \r\n \r\nExpenditures Compared to Budget \r\n \r\nVariance \r\n \r\nActual \r\n \r\nPositive (Negative) \r\n \r\nExcess (Deficiency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n2,571,163.99 \r\n \r\n$ 2,571,163.99 $ \r\n \r\n0.00 $ 0.00 \r\n \r\n30,035,629.00 $ 74,231,785.91 \r\n \r\n0.00 $ -2,712,835.09 \r\n \r\n30,035,629.00 $ 70,324,689.72 \r\n \r\n0.00 $ 6,619,931.28 \r\n \r\n0.00 3,907,096.19 \r\n \r\n0.00 $ 104,267,414.91 $ \r\n \r\n-2,712,835.09 $ 100,360,318.72 $ \r\n \r\n6,619,931.28 $ \r\n \r\n3,907,096.19 \r\n \r\n- 3 - \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 30, 2012 \r\n \r\nTeaching State Appropriation State General Funds Other Funds \r\nTotal Teaching \r\nPrior Year Reserves Not Available for Expenditure Uncollectible Accounts Receivable \r\n \r\nBeginning Fund Balance/(Deficit) \r\nJuly 1 \r\n \r\nFund Balance Carried Over from \r\nPrior Period as Funds Available \r\n \r\nReturn of Fiscal Year 2011 \r\nSurplus \r\n \r\nPrior Period Adjustments \r\n \r\n$ \r\n \r\n1,150.00 $ \r\n \r\n2,581,685.92 \r\n \r\n$ \r\n \r\n2,582,835.92 $ \r\n \r\n234,980.41 \r\n \r\n0.00 $ -2,571,163.99 -2,571,163.99 $ \r\n0.00 \r\n \r\n-1,150.00 $ -10,521.93 \r\n-11,671.93 $ \r\n \r\n219.50 150.43 \r\n369.93 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\nBudget Unit Totals \r\n \r\n$ \r\n \r\n2,817,816.33 $ \r\n \r\n-2,571,163.99 $ \r\n \r\n-11,671.93 $ \r\n \r\n369.93 \r\n \r\n- 4 - \r\n \r\n EXHIBIT \"C\" \r\n \r\nOther Adjustments \r\n \r\nEarly Return Fiscal Year 2012 \r\nSurplus \r\n \r\nExcess (Deficiency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\nEnding Fund Balance/(Deficit) \r\nJune 30 \r\n \r\nAnalysis of Ending Fund Balance \r\n \r\nReserved \r\n \r\nSurplus/(Deficit) \r\n \r\nTotal \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n-72,486.45 \r\n \r\n$ \r\n \r\n-72,486.45 $ \r\n \r\n72,486.45 \r\n \r\n$ \r\n \r\n0.00 $ \r\n \r\n0.00 $ 0.00 \r\n0.00 $ \r\n \r\n0.00 $ \r\n \r\n219.50 $ \r\n \r\n3,907,096.19 3,834,760.17 \r\n \r\n3,907,096.19 $ 3,834,979.67 $ \r\n \r\n0.00 $ 3,820,465.14 \r\n3,820,465.14 $ \r\n \r\n219.50 $ \r\n \r\n219.50 \r\n \r\n14,295.03 3,834,760.17 \r\n \r\n14,514.53 $ 3,834,979.67 \r\n \r\n0.00 \r\n \r\n0.00 \r\n \r\n307,466.86 \r\n \r\n307,466.86 \r\n \r\n0.00 \r\n \r\n307,466.86 \r\n \r\n0.00 $ \r\n \r\n3,907,096.19 $ 4,142,446.53 $ 4,127,932.00 $ \r\n \r\n14,514.53 $ 4,142,446.53 \r\n \r\nSummary of Ending Fund Balance Reserved \r\nDepartment Sales and Services Indirect Cost Recoveries Technology Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carry-Over Unreserved Surplus \r\nTotal Ending Fund Balance - June 30 \r\n \r\n$ 1,206,169.59 485,106.46 129,350.00 \r\n1,019,475.14 307,466.86 980,363.95 \r\n$ \r\n$ 4,127,932.00 $ \r\n \r\n$ 1,206,169.59 485,106.46 129,350.00 \r\n1,019,475.14 307,466.86 980,363.95 \r\n \r\n14,514.53 \r\n \r\n14,514.53 \r\n \r\n14,514.53 $ 4,142,446.53 \r\n \r\n- 5 - \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2010-h2011","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2011","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Columbus State University.","Georgia. Department of Audits.","Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Muscogee County, Columbus, 32.46098, -84.98771"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2010/2011"],"dcterms_description":["Year ended June 30, 1996-","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 report, state of Georgia, Columbus State University, Columbus, Georgia or Columbus State University, Columbus, Georgia, report on review of the financial statements for the fiscal year ended ... or Columbus State University, Columbus, Georgia, report on audit of the financial statements for the fiscal year ended ...; reports where finances are \"examined to the extent considered necessary in order to an express an opinion\" are issued as: Management report, Columbus State University, Columbus, Georgia, an organizational unit of the state of Georgia or Columbus State University, Columbus, Georgia, management report for fiscal year ended ...; reports where procedures are \"conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants\" are issued as: Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ... or Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended ...","Year ended June 30, 1996 issued by the State of Georgia, Dept. of Audits. Year ended June 30 1997- issued by the Dept. of Audits and Accounts. Fiscal year ended June 30, 2015-, publisher appears on cover as State of Georgia.","Fiscal year ended June 30, 2015 (online surrogate) (received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts) (Georgia Government Publications database, viewed March 3, 2016)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2011"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Columbus State University--Appropriations and expenditures--Periodicals.","Education, Higher--Georgia--Auditing--Periodicals.","Education, Higher--Georgia--Finance--Statistics--Periodicals.","Georgia Government Documents--Serial"],"dcterms_title":["Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2011"],"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-bc623-b2010-h2011"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2010-h2011"],"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":"COLUMBUS STATE UNIVERSITY \r\nCOLUMBUS, GEORGLA \r\nINDEPEMDENT ACCOUNTANT'S \r\nREPORT ON APPLYING AGREED- \r\nUPON PROCEDURES \r\nFOR FISCAL YEAR ENDED JUNE 30,2011 \r\nII Georgia ~ e ~ a r b m e n t q Audits and Aewltnas Rugsell W.Hinton State Auditor \r\n \r\n COLUMBUS STATE UNIVERSITY \r\n- TABLE OF CONTENTS - \r\n \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES \r\n \r\nEXHIBITS \r\n \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\n \r\n1 \r\n \r\nB STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET \r\n \r\nBY PROGRAM AND FUNDING SOURCE \r\n \r\n2 \r\n \r\nC STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\n \r\n RUSSELL W.HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMENOTF AUDITSAND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nDecember 1,2011 \r\n \r\nMembers of the State Board of Regents of the University System of Georgia \r\nand Honorable Timothy Mescon, President Columbus State University \r\nIndependent Accountant's Report on Applving Agreed-Upon Procedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the University and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the University's 2011 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's ComprehensiveAnnual Financial Report (GIFR) and Single Audit Report; and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Anahst3 Report, Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source, and the Statement of Changes To Fund Balance By Program and Funding Sourcewhich are attached as Exhibits A, B and C, respectively. Columbus State University's management is responsible for the financial information reported to the University System Office in the University's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purposefor which this report has been requested or for any other purpose. \r\nThe proceduresand the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts receivable, accounts payable, deferred revenues, net assets). Confirm that these items have adequate supporting documentation and are properly reconciled to the University's general ledger. \r\nWe did not note any exceptions as a result of our procedures. \r\n2. Obtain the University's GAAP basis Statement of Net Assets and Statement of Revenues Expenses and Changes in Net Assets (SRECNA) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n 3. Obtain the University's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the University's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, LongTerm Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nWe did not note any exceptions as a result of our procedures. \r\n5. Review the University's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the University's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the University's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2011. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the University'sfinancial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries and travel reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n9. Review year end Budgetary Statements including the Surnma/y Budget Cornpartson and Surplus Analysis Report (Exhibit A), Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source (Exhibit B) and the Statement of Changes To Fund Balance By Program and Funding Source (Exhibit C). Confirm that budget information presented in these statements supports activity reported in the University's accounting records and determine if any budget overexpenditures exist. \r\nWe did not note any exceptions as a result of our procedures. \r\n10. Obtain documentation for Budget basis reserves reported by University on the Summary Budget Comparison and Surplus Analysis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n 11. Review the H.O.P.E. Scholarship Program reconciliation between the University and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the University's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the University for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the University's accounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n13. Review capital asset records to ensure that (1) subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3) a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nWe did not note any exceptions as a result of our procedures. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nWe did not note any exceptions as a result of our procedures. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\nThis report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\nRespectfully submitted, \r\n~ u 6 s e lWl . Hinton, CPA, CGFM State Auditor \r\n \r\n EXH IBlTS \r\n \r\n COLUMBUS STATE UNIVERSITY SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nYEAR ENDED JUNE 30,2011 \r\n \r\nREVENUES \r\nState Appropriation State General Funds \r\nOther Funds \r\nTotal Revenues \r\nADJUSTMENTS AND PROGRAM TRANSFERS \r\nCARRYCJVER FROM PRIOR YEARS \r\nTransfers from Resewed Fund Balance \r\nTotal Funds Ava~lable \r\nEXPENDITURES \r\nTeaching \r\nExcess of Funds Available over Expenditures \r\nFUND BALANCE JULY 1 \r\nReserved Unreserved \r\nADJUSTMENTS \r\nPrior Year Payables/Expenditures Unreserved Fund Balance (Surplus) Returned \r\nto Board of Regents - University System Office \r\nYear Ended June 30,2010 Early Return of Surplus in Current Fiscal Year Prior Year Reserved Fund Balance Included in Funds Available FUND BALANCE JUNE 30 \r\nSUMMARY OF FUND BALANCE \r\nReserved Department Sales and Services Indirect Cost Recoveries Technolo\u0026 Fees Restricted/Sponsored Funds Uncollectible Accounts Receivable Tuition Carryaver \r\nTotal Reserved \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nEXHIBIT \"A\" \r\n- VARIANCE \r\nFAVORABLE (UNFAVORABLE) \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDED JUNE 3 0 . 2 0 1 1 \r\n \r\nTeaching State Approprlat~on State General Funds Federal Funds Amer~canRecovery and Re~nvestmentAct Federal Stabilization Funds Other Funds \r\nTotal Teaching \r\n \r\nOriginal Appropriation \r\n \r\nAmended Appropriation \r\n \r\nF~nal Budget \r\n \r\nCurrent Year Revenues \r\n \r\n EXHIBIT \"B\" \r\n \r\nFunds Available Compared to Budget \r\n \r\nPr~orYear \r\n \r\nAdiustrnents and \r\n \r\nTotal \r\n \r\nCarry-Over \r\n \r\nProgram Transfers Funds Ava~lable \r\n \r\nVariance Posit~ve(Negative) \r\n \r\nExpenditures Compared to Budget \r\n \r\nVariance \r\n \r\nActual \r\n \r\nPositive (Negative) \r\n \r\nExcess (Defic~ency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\n COLUMBUS STATE UNIVERSITY STATEMENT OF CHANGES TO FUND BALANCE BY PROGRAM AND FUNDING SOURCE \r\nYEAR ENDEDJUNE 30,2011 \r\n \r\nTeaching State mproprlatlon State General Funds Federal Funds Amer~canRecovery and Re~nvestmenAt ct Federal Stab~lizat~oFnunds Other Funds \r\nTotal Teachlng \r\nPrlor Year ReSeNeS Not Available for Expenditure Uncollectible Accounts Receivable \r\n \r\nBeginning Fund Balance/(Deficit) \r\nJuly 1 \r\n \r\nFund Balance Carried Over from \r\nPrior Period as Funds Available \r\n \r\nReturn of F~scaYl ear 2010 \r\nSurplus \r\n \r\nPr~oPr eriod Adjustments \r\n \r\nBudget U n ~Ttotals \r\n \r\n Other Adjustments \r\n \r\nEarly Return Fiscal Year 2011 \r\nSurplus \r\n \r\nExcess (Defic~ency) of Funds Available \r\nOver/(Under) Expenditures \r\n \r\nEndlng Fund Balance/(Deficit) \r\nJune 30 \r\n \r\nAnalys~sof End~ngFund Balance \r\n \r\nResewed \r\n \r\nSurplus/(Deficit) \r\n \r\nTotal \r\n \r\nSummary of Ending Fund Balance Reserved \r\nDepartment Sales and Services Indirect Cost Recoveries Technology Fees Restr~cted/SponsoredFunds Uncollectible Accounts Receivable Tu~tionCarry-Over Unreserved Surplus \r\nTotal End~ngFund Balance -June 3 0 \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2009-h2010","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2010","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Columbus State University.","Georgia. 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Department of Audits and Accounts"],"dc_date":["2009/2010"],"dcterms_description":["Year ended June 30, 1996-","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 report, state of Georgia, Columbus State University, Columbus, Georgia or Columbus State University, Columbus, Georgia, report on review of the financial statements for the fiscal year ended ... or Columbus State University, Columbus, Georgia, report on audit of the financial statements for the fiscal year ended ...; reports where finances are \"examined to the extent considered necessary in order to an express an opinion\" are issued as: Management report, Columbus State University, Columbus, Georgia, an organizational unit of the state of Georgia or Columbus State University, Columbus, Georgia, management report for fiscal year ended ...; reports where procedures are \"conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants\" are issued as: Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for the fiscal year ended ... or Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended ...","Year ended June 30, 1996 issued by the State of Georgia, Dept. of Audits. Year ended June 30 1997- issued by the Dept. of Audits and Accounts. Fiscal year ended June 30, 2015-, publisher appears on cover as State of Georgia.","Fiscal year ended June 30, 2015 (online surrogate) (received via FTP 1/14/16 from Georgia Dept. of Audits and Accounts) (Georgia Government Publications database, viewed March 3, 2016)."],"dc_format":["application/pdf"],"dcterms_identifier":null,"dcterms_language":["eng"],"dcterms_publisher":["Atlanta, GA : Georgia. Dept. of Audits and Accounts, 2010"],"dc_relation":null,"dc_right":["http://rightsstatements.org/vocab/InC/1.0/"],"dcterms_is_part_of":null,"dcterms_subject":["Columbus State University--Appropriations and expenditures--Periodicals.","Education, Higher--Georgia--Auditing--Periodicals.","Education, Higher--Georgia--Finance--Statistics--Periodicals.","Georgia Government Documents--Serial"],"dcterms_title":["Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2010"],"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-bc623-b2009-h2010"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2009-h2010"],"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":"1 Ill \r\nCOLUMBUS STATE UNIVERSITY \r\nCOLUMBUS, GEORGIA \r\nINDEPENDENT ACCOUNTANT'S \r\nREPORT ON APPLYING AGREED- \r\nUPON PROCEDURES \r\nFOR FISCAL YEAR ENDED \r\nJUNE 30,2010 \r\n \r\n.. . \r\nI Georgia Department of \r\n \r\nI I \r\n \r\nAudits and Accounts \r\n \r\n COLUMBUS STATE UNIVERSITY - TABLE OF CONTENTS - \r\nINDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES EXH IBlTS \r\nA SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT B STATEMENT OF PROGRAM REVENUES AND EXPENDITURES BY FUNDING \r\nSOURCE COMPARED TO BUDGET \r\n \r\nPage \r\n \r\n RUSSELL W. HINTON \r\nSTATE AUDITOR \r\n(404) 656-2174 \r\n \r\nDEPARTMEONFTAUDITASND ACCOUNTS \r\n270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 \r\nNovember 19,2010 \r\n \r\nMembers of the State Board of Regents of the UniversitySystem of Georgia Honorable Timothy Mescon, President Columbus State University \r\nIndependent Accountant's R e ~ o rotn A ~ ~ l v i nAPgreed-U~onProcedures \r\nLadies and Gentlemen: \r\nWe have performed the procedures enumerated below, which were agreed to by the University and the University System Office (Oversight Unit) of the Board of Regents of the University System of Georgia, solely to assist you in assessing the accuracy of the financial information reported to the University System Office in the University's 2010 Annual Financial Report for inclusion in the University System of Georgia's Annual Financial Report, the State of Georgia's ComprehensiveAnnual Fliancial Report (CXFR) and Single Audit Report and to assist you in assessing the accuracy of the budget basis information provided in the Summary Budget Comparison and Surplus Analysis Report and Statement o f Program Revenues and Expenditures by Funding Source Compared to Budget which are attached as Exhibits A and B, respectively. Columbus State University's management is responsible for the financial information reported to the University System Office in the University's Annual Financial Report. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. \r\nThe procedures and the associated findings are as follows: \r\n1. Review selected balance sheet items reported on the Annual Financial Report (cash, accounts \r\nreceivable, accounts payable, deferred revenues, net assets). Confirm that these items have adequate supporting documentation and are properly reconciled to the University's general ledger. \r\nWe did not note any exceptions as a result of our procedures. \r\n2. Obtain the University's GAAP basis Statement of Net Assets and Statement of Revenues, Expenses and Changes in Net Assets (SRECNA) submitted for inclusion in the State's CAFR and Single Audit. Utilizing test scripts, confirm that financial information presented in these statements properly supports activity reported in the University'saccounting records. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n 3. Obtain the University's Statement of Cash Flows submitted for inclusion in the State's CAFR and Single Audit. Utilizing cash flow worksheets, confirm information reported on Statement of Cash Flows. \r\nWe did not note any exceptions as a result of our procedures. \r\n4. Obtain the University's Notes to the Financial Statements submitted for inclusion in the State's CAFR and Single Audit. Utilizing notes worksheets and other supporting documentation confirm that note disclosures related to Cash, Investments, Accounts Receivable, Capital Assets, LongTerm Debt, Lease Obligations and Retirement Plans have been properly reported. \r\nThe information included in the Post-Employment Benefits Other Than Pension Benefits note disclosure was not properly reported. Note 1 4 of the entity's Annual Financial Report reflected June 30, 2010, expenditures incurred as $1,546,294, net of participant contributions of $541,865; however, actual expenditures were $1,004,429, net of participant contributions of $489,312. These errors resulted in variances of $541,865 and $52,553, respectively, in the financial statement disclosure. \r\n5. Review the University's year end GAAP basis journal entries. Obtain documentation for GAAP journal entries and confirm that the entries were posted to the University's Annual Financial Report. \r\nWe did not note any exceptions as a result of our procedures. \r\n6. Confirm that State Appropriation revenues, receivables and remittances of prior year surplus balances have been properly recorded in the University's financial records. Prior year surplus balances should be netted against State Appropriation revenues in the GAAP basis financial statements; however, prior year surplus balances should be reflected as fund balance adjustments on the Budget basis financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n7. Obtain listing of write-off requests for accounts receivable less than $3,000.00 for fiscal year 2010. Confirm that these write-off requests have been approved by the State Accounting Officer and have been posted to the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n8. Verify that the listing of salaries, travel, and professional services reported to the Department of Audits is in accordance with O.C.G.A. 50-6-27 and reconciles to amounts recorded in the University's financial statements. \r\nWe did not note any exceptions as a result of our procedures. \r\n9. Review year end Budgetary Statements including the Summary Budget Comparison and Surplus Analysis Report(Exhibit A) and Statement of Program Revenues and Expenditures by Funding Source Compared to Budget (Exhibit B). Confirm that budget information presented in these statements supports activity reported in the University's accounting records and determine if any budget overexpenditures exist. \r\nWe did not note any exceptions as a result of our procedures. \r\n \r\n 10. Obtain documentation for Budget basis reserves reported by University on the Summary Budget Comparison and Surplus Anahsis Report (Exhibit A). Confirm that the reserves are properly documented, valid and appropriate. \r\nThe University improperly reserved a deficit fund balance of $2,474.34 for Technology Fees. At the University's request, an entry was made by the Auditor to fund the deficit out of Tuition funds. \r\n11.Review the H.O.P.E. Scholarship Program reconciliation between the University and the Georgia Student Finance Commission. Confirm that information reported to the Georgia Student Finance Commission has been reconciled with H.O.P.E. Scholarship activity reported on the University's financial records. \r\nWe did not note any exceptions as a result of our procedures. \r\n12. Review the Schedule of Expenditures of Federal Awards information submitted by the University for inclusion in the Statewide Single Audit. Confirm that the information is properly presented and supported by the University's accounting records. \r\nThe University's Schedule of Expenditures of Federal Awards information was not properly reported. Errors were identified within the funding agency information for several projects. Adjustments were made to correct these errors. \r\n13. Review capital asset records to ensure that (1)subsidiary ledgers are appropriately reconciled to the ledgers, (2) capitalization thresholds are being properly followed, and (3)a complete annual physical equipment inventory is being conducted and that issues noted during the physical inventory are being properly addressed by management. \r\nWe did not note any exceptions as a result of our procedures. \r\n14. Review bank reconciliations during the year under review to ensure that management is preparing them timely and that reconciling items are being addressed by management timely and in an appropriate manner. \r\nThe University failed to reconcile the Payroll bank account to the accounting records in a timely manner for eight out of twelve months. In addition, the Universityfailed to reconcile the Operating bank account to the accounting records in a timely manner for eleven out of twelve months. \r\n15. Review documentation to ensure that all subsidiary modules including BANNER are reconciled to the general ledger at least quarterly in accordance with the Business Procedures Manual Section 10.6.2. and ensure that reconciling items are adequately explained and resolved in a timely manner. \r\nWe did not note any exceptions as a result of our procedures. \r\nThese agreed-upon procedures do not constitute an audit of the financial statements or any part thereof, the objective of which is to express an opinion on the financial statements or a part thereof. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. \r\n \r\n This report is intended solely for the information and use of the specified users listed above and is not intended to be and should not be used by anyone other than these specified parties. \r\n \r\nRespectfully submitted, \r\n \r\n- \r\n \r\nusb bel W. Hinton, CPA, CGFM \r\nState Auditor \r\n \r\n EXHIBITS \r\n \r\n COLUMBUS STATE UNIVERSITY SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT \r\nYEAR ENDEDJUNE 30.2010 \r\n \r\nREVENUES \r\nState Appropriation State General Funds \r\nFederal Funds Otner Funds \r\nTotal Revenues \r\nCARRYDVER FROM PRIOR YEAR \r\nTransfer from Resewed Fund Balance \r\nTotal Funds Avaiiable \r\nEXPENDITURES \r\nTeaching \r\nExcess of Funds Available over Expenditures \r\nFUND BALANCE JULY 1 \r\nReserved Unreserved \r\nADJUSTMENTS \r\nPrlor Year Payables/Expendltures UnreservedFund Balance (Surplus)Returned \r\nto Board of Regents- UniversitySystem Office Year EndedJune 30,2009 \r\nEarly Remittance of Surplus in Current FiscalYear Non-Mandatory Transfers Prior Year Reserved Fund Balance Included In Funds Ava~lable \r\nFUND BALANCEJUNE 3Q \r\nSUMMARY OF FUND BALANLE \r\nResewed DepartmentSales and Sewices Indlrect Cost Recoveries Restr~cted/SponsoredFunds Unwllectible Accounts Receivable Tuition Carry-Over \r\nTotal Resewed \r\nUnreserved Surplus \r\nTotal Fund Balance \r\n \r\nBUDGET \r\n \r\nACTUAL \r\n \r\nVARIANCE - \r\nFAVORABLE (UNFAVORABLE) \r\n \r\n COLUMBUS STATE UNlVERSlfY STATEMENT OF PROGRAM REVENUESAND aPENDTURES BY FUNDING SOURCECOMPAREDTOBUCGEl \r\nYE4R ENDED JUNE30.2010 \r\n \r\nSpecial FundinglnlUatlve State Appropnatton State General Funds \r\n \r\nOriginal Approprlat~on \r\n \r\nFinal Budget \r\n \r\nCurrent Year Revenues \r\n \r\nFunds Ave8lable Compared to Budget \r\n \r\nPrlorYear CarWver \r\n \r\nTotal Funds Avalilble \r\n \r\nVarnance P06111~e (Negat~ve) \r\n \r\nTeaching State Appropitatlon State General Funds FeamaI Funds Arnerlcan Recovery and Reinvestment Act of 2009 Federal Stabllizatlon Funds Other Federal Funds Other Funds \r\nTotal Teachvng \r\n \r\nGrand Totnls -All Pmgrsme \r\n \r\n ExpsndliuresCompared t o Budgat \r\n \r\nVar~ance \r\n \r\nPoslUva \r\n \r\nActual \r\n \r\n(NegaUve) \r\n \r\nActual FundrAva~lable Over/(Umer] \r\nExpenditures \r\n \r\nP r ~ o rPertar Ad~ustmants \r\n \r\nOther Adlu~tments \r\n \r\nEarb Rern~mnce ofSurplus \r\n \r\nProgram Fund \r\nBalances \r\n \r\nTransfers \r\n \r\n-- $ \r\n \r\n000 $ \r\n \r\n-000-$ \r\n \r\n--000 $ \r\n \r\n$3 OW, \r\n \r\n- $ A \r\n \r\n000 $ \r\n \r\n000 $ \r\n \r\n000 P \r\n \r\nProgram Fund Balances \r\n \r\nReserve \r\n \r\nSurplus \r\n \r\nTotal \r\nFund \r\n- Balance \r\n \r\nom 1 \r\n \r\n000 $ \r\n \r\nOW \r\n \r\nUnexpendable Reserves Unc~lleetbleAccounts Rece~vable \r\n \r\n "},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bc623-b2008-h2009","title":"Columbus State University, Columbus, Georgia, independent accountant's report on applying agreed-upon procedures for fiscal year ended June 30, 2009","collection_id":"dlg_ggpd","collection_title":"Georgia Government Publications","dcterms_contributor":["Columbus State University.","Georgia. Department of Audits.","Georgia. Department of Audits and Accounts."],"dcterms_spatial":["United States, Georgia, Muscogee County, Columbus, 32.46098, -84.98771"],"dcterms_creator":["Georgia. 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