{"response":{"docs":[{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bd4-b2003-h2004","title":"Management report, DeKalb Technical College, Clarkston, 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, DeKalb County, Clarkston, 33.80955, -84.23964"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2003/2004"],"dcterms_description":["Year ended June 30, 2002-","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, 2006."],"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":["DeKalb Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, DeKalb Technical College, Clarkston, 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-bd4-b2003-h2004"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bd4-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":null},{"id":"dlg_ggpd_y-ga-ba800-b-pr1-bv6-bd4-b2002-h2003","title":"Management report, DeKalb Technical College, Clarkston, 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, DeKalb County, Clarkston, 33.80955, -84.23964"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2002/2003"],"dcterms_description":["Year ended June 30, 2002-","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, 2006."],"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":["DeKalb Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, DeKalb Technical College, Clarkston, 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-bd4-b2002-h2003"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bd4-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-bd4-b2001-h2002","title":"Management report, DeKalb Technical College, Clarkston, 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, DeKalb County, Clarkston, 33.80955, -84.23964"],"dcterms_creator":["Georgia. Department of Audits and Accounts"],"dc_date":["2001/2002"],"dcterms_description":["Year ended June 30, 2002-","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, 2006."],"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":["DeKalb Technical College--Appropriations and expenditures","Education--Auditing--Georgia","Auditors' reports--Georgia"],"dcterms_title":["Management report, DeKalb Technical College, Clarkston, 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-bd4-b2001-h2002"],"edm_is_shown_at":["https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bv6-bd4-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":"GA \nA9oo \n \n''it. I \n \n\\Iv \n \n\\ \n \n1)4- \n \n?.CO 1-;t'.l \n \n' ' 1- \n, / \nSTATE OF GEORGIA \n \n' ' \n/) .J, \n \n/DEPARTMENT OF 'AUDITS AND~ACCOUNTS \n \n'- \n \n' \n \n' \n \n. \n \nt \\ \n \n/ \n \n' I \n \n( l \n' \n/ \n \nJ \n \nJ  \n \nI ' \n \n-, \n \n\\ I \n \n' - \n \n\\ \n \n, ' \n \nI \n \n') 1 \n \n, \n \nMA~_~GEMENT REPQRT 1 \" \n \n- \n-, DEl(ALB TECHNICAL COLLEGE \n \nCLARKSTON, GEORGIA ; ' I ' \n \n'I, ' \n \nj \n \nAN ORGANIZATIONAL: UNIT OF THE-STATE -OF GEORGIA \n \n\\' YEA~- ENDED JUNE 30,' 2002 \n \n.! \n \nI \n \n, t \n \nC,', \n \n' \n..._ \\ 'Russell W. Hinton State Auditor :, \n \n,j ) \n \n,' I \n \nI i \n \n' ' \n \nJ \n \n' - \n \n' -\\ \n \n DEKALB TICHI\\'ICAL COLLEGE MANAGEMENT REPOR1 -TABLE Of CONTENTS- \n \nPage \n \nLETTER OF TRANSMITTAL \n \nSECTION! \n \nSELECTED FINANCIAL INFORMATION \n \nEXHIBITS \n \nA ANALYSIS OF CHANGES IN FUND BALANCE \n \nBUDGET FUND \n \nB SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \n \nCOMPARED TO BUDGET \n \nBUDGET FUND \n \n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION \n \n2 \n \nC RECONCILIATION OF SALARIES AND TRAVEL \n \n3 \n \nSECTION II AUDITEE'S R:ESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \nSECTION Ill CURRENT '\\TAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS \n \n R1,.su W. H,~m, \nSTATE AUDITOR ,OA1~211 \n \nDEPARTl\\1ENT OF AUDITS AND ACCOUNTS \n254 W.i..,hmgton Street SW, Suite::! 14 AtlJnta. Georgrn 30334-84()() \nDecember 13. 2002 \n \nHonorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Board ofTcchmcal and Adult Educauon Members of the Local Board of Directors \nand Honorable Paul M Starnes, President DeKalb Techmcal Co11ege \nLadies and Gentlemen \nAs part of our audit ofthe statutory basis financial statements ofthe State of Georgia presented m the State of Georgia Report of the State Auduor, the financial statements of the State of Georgia presented m the State of Georgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Auda Report pursuant to the Smgle Audit Act Amendments, as of and for the year ended June 30, 2002. we have performed certam aud!l procedures at DeKalb Techmcal College Accordmgly. the financial statements and comphance ac11v11Ies of DeKalb Techmcal College were exammed to the extent considered necessary m order to express an opm10n as to the fair presentation of the financial statements contamed m the foregomg documents and to issue reports on compliance and mtemal control as reqmred by the Smglc Aud!l Act Amendments of 1996 \nThis Management Report contams mformauon pertment to the financial and comphance acuvmes of DeKalb Techmcal College as of and for the year ended June 30, 2002 The particular mformatlon provided 1s enumerated m the Table of Contents \nThis report 1s mtended solely for the mformatlon and use of management and members of the Local Board of Directors of DeKalb Techmcal College and 1s not mtended to be and should not be used by anyone other than these specified parties \nRespectfully submitted. \nl : k OQ. ..., ~,, C ~L.....------- \nsell W Hmton State Auditor \nR\\VH b'P \n \n SECTION I SELECTED FINANCIAL INFORMATION \n \n DEKALB TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE \nBUDGET FUND YEAR ENDED JUNE 30 2002 \n \nEXHIBIT \"A' \n \nFUND BALANCE - JULY 1 2001 Reserved Surplus \nADDITIONS Adjustments to Pnor Years Contracts and Accounts Payable Excess of Funds Available over Expendrtures Exh1b1t \"B\" \nDEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Georgia Department ofTechmcal and Adutt Education - Adm1mstrat1ve Central Office Year Ended June 30, 2001 Adjustments to Pnor Years Accounts Receivable Refunds to Granters Federal F1nanc1al Assistance Georgia Department of Technical and Adult Education - Adm1mstrat1ve Central Office Reserved Fund Balance earned Over fro'i'I Pnor Year as Funds Available \nFUND BALANCE - JUNE 30, 2002 \nSUMMARY OF FUND BALANCE Reserved Live Work Projects \nPnorYearlocalFunds \nSurplus \n-1- \n \n\"A\" DEPARTMENT OF \nTECHNICAL AND ADULT EDUCATION \n \n\"B\" LOTTERY FOR \nEDUCATION \n \n$ \n \n487 345 23 \n \n308 909 96 $ \n \n43,976 94 \n \n$ \n \n796 255 19 $ \n \n43,976 94 \n \ns \n \n14,824 57 $ \n \n000 \n \n456 351 22 \n \n$ \n \n471,175 79 s \n \n000 \n \n$ \n \n308,909 96 $ \n \n43 976 94 \n \n83,601 79 \n \n42,921 69 \n \n444 423 54 \n \n$ \n \n879 856 98 s \n \n43 976 94 \n \n$ \n \n387 574 00 $ _ _ _...:;O~OO:;;, \n \n$ \n \n30,713 35 \n \n346 127 92 \n \n$ \n \n376,841 27 \n \n1073273 $ _ _ _~0~0~0 \n \n$ \n \n387 574 00 S =--...:;0.:;0~0 \n \n DEKALB TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES \nCOMPARED TO BUDGET BUDGET FUND \n\"A\" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30 2002 \n \nEXHIBIT \"B\" \n \nFUNDS AVAILABLE REVENUES \nState Appropnabon Federal Revenues Other Revenues Retained \nCARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance \nEXPENDITURES Caprtal Outlay Personal Serv1ces-lnsbtut1ons Operating Expenses-lnsbtut1ons Adult Literacy Grants \nExcess of Funds Available over Expenditures \n \nBUDGET \n \nACTUAL \n \nVARIANCE FAVORABLE (UNFAVORABLE) \n \n$ 17,635,222 00 $ 17,634,693 59 $ \n \n3,388,747 93 \n \n2,863,589 10 \n \n8,354,323 55 \n \n6 660 574 69 \n \n$ 29,378,293 48 $ 27,158,857 38 $ \n \n-528 41 -525,158 83 -1.693 748 86 \n-2,219,436 10 \n \n000 \n \n444 423 54 \n \n444 423 54 \n \n$ 29 378.293 48 $ 27,603 280 92 $ -1,775,012 56 \n \n$ \n \n80,649 00 $ \n \n80,649 00 $ \n \n19,348,041 11 18,321 463 95 \n \n7,988,426 83 \n \n6,863 096 41 \n \n1 961 176 54 \n \n1,881,720 34 \n \n000 1,026,577 16 1,125,330 42 \n79 456 20 \n \n$ 29,378,29348 S 27,146,92970 $_~2,=2~31~,3~6~3~7~8 \n \n$ 45635122 $~--4-56_3_5_1_2_2 \n \n-2 - \n \n DEKALB TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL \nYEAR ENDED JUNE 30. 2002 \n \nEXHIBIT \"C\" \n \nTotals per Annual Supplement \nAcauals June 30, 2001 June 30, 2002 \nCompensated Absences June 30, 2001 June 30, 2002 \n \nSALARIES \n \nTRAVEL \n \n$ 16,535,542 62 S 133,297 73 \n \n-138 431 57 140,097 58 \n \n-967,736 85 1,059,666 88 \n \n$ 16,629,13866 $ 133 297 73 \n \n-3- \n \n SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS \n \n DEKALB TECHNICAL COLLEGE AUDITEE'S RESPONSE \nSUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30. 2002 \n \nPRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATUS \n \nFS-830-00-0 I FS-830-01-01 \n \nFurther Action Not Warranted Partially Resolved - See Corrective Actwn/Responses \n \nCORRECTIVE ACTION/RESPONSES \n \nGENERAL FIXED ASSETS/PROPERTY MANAGEMENT Inadequacies m Operation of Property Management System Fmdmg Control Number. FS-830-01-01 \n \nDeKalb Techmcal College has established procedures to ensure that eqwpment mventones are mamtamed m accordance with State laws and regulatwns These procedures mvolve weekly, as well as monthly, momtonng of assets acqurred In addition, a monthly reconc1hat1on 1s performed to further assure that the mventones are properly mamtamed \n \nPRIOR YEAR FEDERAL AWARD FINDINGS AND QUESTIONED COSTS \n \nFINDING CONTROL NUMBER AND STATVS \n \nFA-830-98-01 \n \nPreviously Reported Corrective Achon Implemented \n \n SECTION Ill CURRENT YEAR FINDINGS AND QUESTIONED COSTS \n \n DEKALB TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \nY'EAR ENDED JUNE 30. 2002 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \nCASH AND CASH EQUNALENTS INVENTORIES GENERAL LEDGER CAPITAL ASSETS Defic1enc1es m Accountmg Procedures Fmdmg Control Number FS-830-02-01 \nThe accountmg procedures of the College were msuffic1ent to provide adequate control over the above control categones The followmg defic1enc1es were noted as summanzed below \nI) Cash and Cash Eqmvalents \na Reconc1hng items noted by the College dunng the monthly bank reconc1hat1on procedures for the operatmg, payroll, Federal funds, PELL and H O P E. accounts were not corrected ma timely manner Many ofthese reconc1hng items related to Fiscal Year 2001 actIVIty that had not been properly corrected by the College In add1t1on, supporting documentation was not available for several reconc1\\mg items noted on the bank reconc1hallons \nb The College did not have procedures m place to adequately account for $76,000 00 m petty cash related to the bookstore Dunng the year, the College failed to properly reimburse and record petty cash activity on !he general ledger As a result, petty cash was not replenished ma timely manner nor was It counted at fiscal year end \nThe defic1enc1es noted above occurred because of management's failure to implement controls adequate to safeguard cash and cash eqmvalents mcludmg petty cash The College should establish appropnatc procedures and controls to ensure uncorrected items 1dcnttfied when reconc1 hng bank statements to the general ledger are documented and posted m a timely manner The College should also estabhsh adequate controls and procedures related to petty cash to ensure that petty cash 1s properly mamtained, receipts and disbursements are recorded accurately, and penod1c counts and reconc1hat1ons of petty cash are performed \n2) Inventones \nThe College could not provide an accurate detail hstmg of resale mventory at June 30, 2002, which reconciled to the general ledger In add111on, the College failed to properly account for changes m mventory on the general ledger and did not have adequate procedures m place to perform reconc1hallons of quarterly bookstore resale mvcntory counts to the general ledger \n-1- \n \n DEKALB TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \nYEAR ENDED JUNE 30. 2002 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS \nCASH AND CASH EQUIVALENTS INVENTORIES GENERAL LEDGER CAPITAL ASSETS Defic1enc1es m Accountmg Procedures Fmdmg Control Number FS-830-02-01 \n2) Inventones \nThese defic1enc1es are a result of management's failure to have adequate pohc1es and procedures to ensure mventones are properly mamtamed and reflected on the accountmg records. The College should implement procedures to ensure that mventory counts are completed on a penod1c basis and that proper and accurate mventory adjustments are accounted for on the general ledger \n3) General Ledger \nThe College did not have effective controls m place to ensure the general ledger was mamtruned on a program/project basis to accurately reflect local program act1v1ty Numerous postmg errors were noted that mcorrectly mcreased the local reserved fund balance by $39.33 I 32. Local reserves can only be mcreased by mterest earned or receipt of funds related to pnor year local acl!VIty Due to the extent ofthe postmg errors and the mab1hty ofthe College to appropnately justify an mcrease m local reserves, an adjustment was made to reduce local reserves to the pnor year balance. \nTlus deficiency occurred because ofmanagement's failure to implement controls adequate to ensure the general ledger accurately reflected local program act1v1ty The College should implement procedures to ensure that the local reserve 1s properly mamtamed and not augmented by improper adjustments \n4) Capital Assets \nEqmpment items totahng $3,124,562 17 were hsted on a local mventory system maintained by the College The College could not provide documentation that these Items were mcluded on the Capital Assets Module of the PeopleSoft system Therefore. 11 could not be determmed 1fthese Items were properly cap1tal1zed and depreciated m accordance with the State of Georgia Capital Asset Gmde In add1t1on, eqmpment Items totahng $24,040 75 were identified that were not mcluded on either mventory system mamtained by the College \n-2- \n \n DEKALB TECHNJCAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS \nYEAR ENDED JUNE 30, 2002 \nFINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS CASH AND CASH EQUNALENTS INVENTORIES GENERAL LEDGER CAPITAL ASSETS Defic1enc1es m Accountmg Procedures Fmdmg Control Number FS-830-02-01 \n4) Capital Assets This deficiency occurred because ofmanagement's fiulure to implement controls to identify and track equipment inventory items The College should perform a comprehensive physical mventory to ensure that all Items are recorded m accordance with gu1dehnes set forth by the Georgia Department of Techrucal and Adult Education Pohc1es and procedures should be established to ensure that reconc1hat1ons are performed for the Capital Assets Module and the related subs1d1ary records. \n- 3- \n \n "}],"pages":{"current_page":2,"next_page":null,"prev_page":1,"total_pages":2,"limit_value":10,"offset_value":10,"total_count":13,"first_page?":false,"last_page?":true},"facets":[{"name":"type_facet","items":[{"value":"Text","hits":13}],"options":{"sort":"count","limit":16,"offset":0,"prefix":null}},{"name":"creator_facet","items":[{"value":"Georgia. Department of Audits and Accounts","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"subject_facet","items":[{"value":"Auditors' reports--Georgia","hits":13},{"value":"Education--Auditing--Georgia","hits":13},{"value":"DeKalb Technical College--Appropriations and expenditures","hits":11},{"value":"Georgia Piedmont Technical College--Appropriations and expenditures","hits":2}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"location_facet","items":[{"value":"United States, Georgia, DeKalb County, Clarkston, 33.80955, -84.23964","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"counties_facet","items":[{"value":"DeKalb","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"year_facet","items":[{"value":"2008","hits":3},{"value":"2002","hits":2},{"value":"2003","hits":2},{"value":"2004","hits":2},{"value":"2005","hits":2},{"value":"2006","hits":2},{"value":"2007","hits":2},{"value":"2009","hits":2},{"value":"2010","hits":2},{"value":"2011","hits":2},{"value":"2001","hits":1},{"value":"2012","hits":1},{"value":"2013","hits":1},{"value":"2014","hits":1}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null},"min":"2001","max":"2014","count":25,"missing":0},{"name":"medium_facet","items":[{"value":"state government records","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"fulltext_present_b","items":[{"value":"true","hits":10},{"value":"false","hits":3}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"rights_facet","items":[{"value":"http://rightsstatements.org/vocab/InC/1.0/","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"collection_titles_sms","items":[{"value":"Georgia Government Publications","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"serial_titles_sms","items":[{"value":"Issues for fiscal year ended June 30, 2006- have title: Dekalb Technical College, Clarkston, Georgia, independent accountant's report on applying agreed-upon procedures","hits":13},{"value":"Management report [for] DeKalb Technical College, Clarkston, Georgia, an organizational unit of the state of Georgia / State of Georgia, Dept. of Audits and Accounts.","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"provenance_facet","items":[{"value":"University of Georgia. Map and Government Information Library","hits":13}],"options":{"sort":"count","limit":11,"offset":0,"prefix":null}},{"name":"call_numbers_sms","items":[{"value":"A800 .R1 V6 D4/","hits":13},{"value":"A800 .R1 V6 D42/","hits":13},{"value":"A800 .R1 V6 D4 2001-2002","hits":1},{"value":"A800 .R1 V6 D4 2002-2003","hits":1},{"value":"A800 .R1 V6 D4 2003-2004","hits":1},{"value":"A800 .R1 V6 D4 2004-2005","hits":1},{"value":"A800 .R1 V6 D42 2005-2006","hits":1},{"value":"A800 .R1 V6 D42 2006-2007","hits":1},{"value":"A800 .R1 V6 D42 2006-2007 LETTER","hits":1},{"value":"A800 .R1 V6 D42 2007-2008","hits":1},{"value":"A800 .R1 V6 D42 2008-2009","hits":1},{"value":"A800 .R1 V6 D42 2009-2010","hits":1},{"value":"A800 .R1 V6 D42 2010-2011","hits":1},{"value":"A800 .R1 V6 D42 2011-2012","hits":1},{"value":"A800 .R1 V6 D42 2012-2013","hits":1}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"class_name","items":[{"value":"Item","hits":13}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}},{"name":"geojson","items":[{"value":"{\"type\":\"Feature\",\"geometry\":{\"type\":\"Point\",\"coordinates\":[-84.23964, 33.80955]},\"properties\":{\"placename\":\"United States, Georgia, DeKalb County, Clarkston\"}}","hits":13}],"options":{"sort":"index","limit":-2,"offset":0,"prefix":null}},{"name":"placename","items":[{"value":"United States, Georgia, DeKalb County, Clarkston","hits":13}],"options":{"sort":"count","limit":100,"offset":0,"prefix":null}}]}}