GEORGIA SOUTHWESTERN COLLEGE 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION 
 
EXHIBITS 
 
FINANCIAL STATEMENTS 
 
A COMBINEDBALANCE SHEET ALL FUND GROUPS 
B COMBINED STATEMENT OF CHANGES IN FUND BALANCES 
ALL FUND GROUPS 
C STATEMENTOF CURRENT FUNDS REVENUES,EXPENDITURES, AND OTHER CHANGES 
D NOTES TO THE FINANCIAL STATEMENTS 
 
SUPPLEMENTARY INFORMATION 
 
E COMBINING BALANCE SHEET 
 
CURRENT FUNDS - UNRESTRICTED 
 
22 
 
F COMBINING STATEMENT OF CHANGES IN FUND BALANCES 
 
CURRENT FUNDS - UNRESTRICTED 
 
23 
 
G COMBINING STATEMENT OF CURRENT FUNDS REVENUES, EXPENDITURES, 
 
AND OTHER CHANGES 
 
UNRESTRICTED 
 
25 
 
SCHEDULES 
 
SCHEDULES OF REVENUES AND EXPENDITURES COMPARED TO BUDGET RESIDENT INSTRUCTION LOTTERY FOR EDUCATION 
SCHEDULE OF OPERATIONS LOAN FUNDS 
SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS AGENCY FUNDS 
CASH AND CASH EQUIVALENTS INVESTMENTS ACCOUNTS RECEIVABLE CHANGES IN INVESTMENT IN PLANT SCHEDULE OF FUND BALANCES 
CURRENT FUNDS AND PLANT FUNDS 
 
 GEORGIA SOUTHWESTERN COLLEGE 
- TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
SUPPLEMENTARY INFORMATION 
 
SCHEDULES 
 
10 SCHEDULE OF REVENUES 
 
CURRENT FUNDS 
 
SCHEDULES OF EXPENDITURESBY OBJECT 
 
11 
 
CURRENT FUNDS 
 
12 
 
PLANT FUNDS 
 
13 RECONCILIATION OF SALARIESAND WAGES, AND TRAVEL 
 
SECTION I1 FINDINGS AND IMPROPER OR QUESTIONEDCOSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONEDCOSTS