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MANAGEMENT REPORT NORTH GEORGIA TECHNICAL INSTITUTE 
CLARKESVILLE, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1998 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 NORTH GEORGIA TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
B 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C 
 
"B" LOTTERY FOR EDUCATION 
 
3 
 
D RECONCILIATION OF SALARIES AND TRAVEL 
 
4 
 
SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
August 21, 1998 
 
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Board of Technical and Adult Education Members of the Local Board of Directors 
and Honorable Judy Hulsey, President North Georgia Technical Institute 
Ladies and Gentlemen: 
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 1998, we have performed certain audit procedures at North Georgia Technical Institute. Accordingly, the financial statements and compliance activities ofNorth Georgia Technical Institute were examined to the extent considered necessary in order to express opinion as to the fair presentation ofthe financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. 
This Management Report contains information pertinent to the financial and compliance activities of North Georgia Technical Institute as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management ofNorth Georgia Technical Institute. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
 
CLV:ds 
 
Claude L. Vickers State Auditor 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 NORTH GEORGIA TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30.1998 
 
EXHIBIT "A" 
 
FUND BALANCE - JULY 1 
Reserved Surplus 
ADDITIONS 
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures 
Exhibit "B" 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1997 
Adjustments to Prior Year's Accounts Receivable Refunds to Grantors 
Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance 
Georgia Department of Human Resources PEACH Project 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
 
"A" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
"8" LOTIERYFOR 
EDUCATION 
 
TOTAL 
 
$ 
 
27,736.92 
 
2,184.22 $ 
 
$ 
 
29,921.14 $ 
 
$ 1.00 
1.00 $ 
 
27,736.92 2,185.22 
29,922.14 
 
$ 
 
7,039.13 $ 
 
34.94 $ 
 
7,074.07 
 
11,319.90 
 
11,319.90 
 
$ 
 
18,359.03 $ 
 
34.94 $ 
 
18,393.97 
 
$ 
 
2,184.22 $ 
 
2,514.33 
 
295.63 
 
5.40 
 
27,736.92 
 
$ 
 
32,736.50 $ 
 
1.00 $ 
 
2,185.22 2,514.33 
 
1.00 $ 
 
295.63 5.40 
27l36.92 
32,737.50 
 
FUND BALANCE - JUNE 30 
 
$ 
 
15,543.67 $ 
 
34.94 $===15=,5=7=8=.6.1.. 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Financial Assistance Live Work Projects Private Donations 
Surplus 
 
$ 
 
1,617.41 
 
$ 
 
1,617.41 
 
13,152.28 
 
13,152.28 
 
139.68 
 
139.68 
 
634.30 $ 
 
....::3::::::4~.9:3.4 
 
669.24 
 
$ 
 
15,543.67 $ 
 
34.94 $===1;:;05,=57=8,;;:;.6=1 
 
-1- 
 
 NORTH GEORGIA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriations Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 5,608,670.00 $ 5,608,670.00 $ 
 
738,660.00 
 
597,251.56 
 
2,167,196.00 1,956,997.04 
 
$ 8,514,526.00 $ 8,162,918.60 $ 
 
0.00 -141,408.44 -210,198.96 
-351,607.40 
 
0.00 
 
27,736.92 
 
27,736.92 
 
$ 8,514,526.00 $ 8,190,655.52 $ 
 
-. : :32=.:3:.l.:,8:. :.7. :.;0.:. .:.48;:., 
 
EXPENDITURES 
Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants 
 
$ 5,331,006.00 $ 5,160,522.37 $ 
 
2,546,724.00 2,382,017.25 
 
636,796.00 
 
636,796.00 
 
170,483.63 164,706.75 
0.00 
 
$ 8,514,526.00 $ 8,179,335.62 $ _ _-=3..:.;35:!,.,1.:.:9:.=.0;.::.3..:.;8 
 
Excess of Funds Available over Expenditures 
 
$ 
 
11,319.90 $ ===,,;.11~,3;;;.:1;,;;;,9;,;;;.9,;.0 
 
-2 - 
 
 NORTH GEORGIA TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30.1998 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriations 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 118,427.00 $ 118,427.00 $ 
 
0_.0_0 
 
EXPENDITURES Equipment-Technical Institutes 
Excess of Funds Available over Expenditures 
 
$ 118,427.00 $ 118,427.00 $ - - - - -0.0-0 
 
$ 
 
0.00 $=======,=0=:.0::::0 
 
-3- 
 
 NORTH GEORGIA TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT "0" 
 
Totals per Annual Supplement 
Accruals June 30, 1997 June 30,1998 
 
SALARIES 
 
TRAVEL 
 
$ 4,314,170.69 $ 76,052.39 
 
-20,027.59 20,530.96 
 
33.25 
 
$ 4,314,674.06 $ 76,085.64 
 
-4- 
 
 SECTIONll AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 NORTH GEORGIA TECHNICAL INSTITUTE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-838-97-01 FS-838-97-02 
 
Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented