TECHNICAL COLLEGE 
SYSTEM O F GEORGIA 
SYSTEM OFFICE (OVERSIGHT UNIT) 
MANAGEMENT REPORT 
FOR FISCAL YEAR ENDED 
JUNE 30,2009 
 
 TECHNICAL COLLEGE SYSTEM OF GEORGIA SYSTEM OFFICE (OVERSIGHT UNIT) 
- TABLE OF CONTENTS - 
SECTION I FINANCIAL LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION EXHIBITS 
A STATEMENT OF NET ASSETS - (GAAP BASIS) 
- B STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS 
(GAAP BASIS) 
C STATEMENT OF CASH FLOWS - (GAAP BASIS) 
D SELECTED FINANCIAL NOTES SUPPLEMENTARY INFORMATION 
SCHEDULES 
1 BALANCE SHEET - (STATUTORY BASIS) - BUDGET FUND 
2 SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT 
(STATUTORY BASIS) BUDGET FUND 3 STATEMENT OF PROGRAM REVENUES AND EXPENDITURES BY FUNDING 
SOURCE COMPARED TO BUDGET (STATUTORY BASIS) BUDGET FUND 
4 RECONCILIATION OF SALARIES AND TRAVEL 
SECTION I1 FINDINGS, QUESTIONED COSTS AND OTHER ITEMS SCHEDULE OF FINDINGS, QUESTIONED COSTS AND OTHER ITEMS 
 
 SECTION I FINANCIAL 
 
 Russell W. Hinton 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENOTF AUDITSAND ACCOUNTS 
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 
December 4,2009 
 
Honorable Sonny Perdue, 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 Ronald Jackson, Commissioner Technical College System of Georgia System Office (Oversight Unit) 
Ladies and Gentlemen: 
As part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Financial Report and the issuance of a State of Georgia Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 
2009, we have performed certain audit procedures at Technical College System of Georgia - System 
Office (Oversight Unit). Accordingly, the financial statements and compliance activities of 
Technical College System of Georgia - System Office (Oversight Unit) were examined to the extent 
considered necessary in order to express an opinion as to the fair presentation of the 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 
Technical College System of Georgia - System Office (Oversight Unit) as of and for the year ended 
June 30,2009. Information contained in this report is a by-product of our audit of the basic financial statements of the State of Georgia and is the representation of management. Accordingly, we do not express an opinion or any other form of assurance on it. The particular information provided which includes a section on findings and other items reported in accordance with Commission on Colleges regulation 2.1 1.1, is enumerated in the Table of Contents. 
 
 This report is intended solely for the information and use of management of the Technical College System of Georgia, members of the State Board of Technical and Adult Education and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfilly submitted, 
? 
~ u d c lWl . Hinton, CPA, CGFM State Auditor