DALTON COLLEGE 
- TABLE OF CONTENTS - 
 
INDEPENDENTACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIALSTATEMENTS AND SUPPLEMENTARYINFORMATION 
 
EXHIBITS 
 
FINANCIAL STATEMENTS 
 
A COMBINEDBALANCE SHEET ALL FUND GROUPS 
B COMBINED STATEMENT OF CHANGES IN FUND BALANCES ALL FUND GROUPS 
C STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, AND OTHER CHANGES 
D NOTES TO THE FINANCIAL STATEMENTS 
 
SUPPLEMENTARY INFORMATION 
 
E COMBINING BALANCE SHEET 
 
CURRENT FUNDS - UNRESTRICTED 
 
20 
 
- F COMBINING STATEMENT OF CHANGESIN FUND BALANCES CURRENT FUNDS UNRESTRICTED 
 
2 1 
 
G COMBINING STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, 
 
AND OTHER CHANGES 
 
UNRESTRICTED 
 
23 
 
SCHEDULES 
 
SCHEDULES OF REVENUESAND EXPENDITURES COMPARED TO BUDGET 
 
1 
 
RESIDENT INSTRUCTION 
 
2 
 
LOTTERY FOR EDUCATION 
 
3 SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS 
 
AGENCY FUNDS 
 
CASH AND CASH EQUIVALENTS 
 
ACCOUNTS RECEIVABLE 
 
CHANGES IN INVESTMENT IN PLANT 
 
SCHEDULE OF FUND BALANCES 
 
CURRENT FUNDS AND PLANT FUNDS 
 
SCHEDULE OF REVENUES 
 
CURRENT FUNDS 
 
SCHEDULES OF EXPENDITURESBY OBJECT 
 
CURRENT FUNDS 
 
PLANT FUNDS 
 
RECONCILIATION OF SALARIES AND WAGES, AND TRAVEL