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MANAGEMENT REPORT SANDERSVILLE REGIONAL TECHNICAL INSTITUTE 
SANDERSVILLE, 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 
 
 SANDERSVILLE REGIONAL 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 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C RECONCILIATION OF SALARIES AND TRAVEL 
 
3 
 
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) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
August 27, 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 Coy Hodges, Interim President Sandersville Regional Technical Institute 
Ladies and Gentlemen: 
As part of our audit ofthe statutory basis fmancial 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 Sandersville Regional Technical Institute. Accordingly, the financial statements and compliance activities of Sandersville Regional Technical Institute 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 Sandersville Regional 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 of Sandersville Regional Technical Institute. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
t7~ 
Claude L. Vickers State Auditor 
CLV:jb 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 SANDERSVILLE REGIONAL TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 1998 
FUND BALANCE - JULY 1 Reserved Surplus 
ADDITIONS Adjustments to Prior Year's Vouchers 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 Inventory Reserve Adjustment 
FUND BALANCE - JUNE 30 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance State Grants and Contracts For Inventories Surplus 
 
EXHIBIT "A" 
 
nA" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
$ 
 
15,270.47 
 
388.21 
 
$ 
 
15,658.68 
 
$ 
 
3,497.68 
 
20,610.12 
 
$ 
 
24,107.80 
 
$ 
 
388.21 
 
654.50 
 
$ 
 
1,042.71 
 
$ ==~3,;"l8',;.;72=3;;.7'~7 
 
$ 
 
82.92 
 
31.27 
 
35,190.65 
 
3,418.93 
 
$ 
 
38,723.77 
 
- 1- 
 
 SANDERSVILLE REGIONAL TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET "A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE 
REVENUES 
State Appropriations Federal Revenues Other Revenues Retained 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 2,017,121,00 $ 2,017,121.00 $ 
 
200,959.00 
 
200,957.40 
 
834,344.00 
 
777,296.17 
 
0.00 -1.60 -57,047.83 
 
$ 3,052,424.00 $ 2,995,374.57 $ 
 
-..;:;.:57:...:.,04:....:.::..9:..;..43;:.. 
 
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants 
Excess of Funds Available over Expenditures 
 
$ 1,661,619,00 $ 1,647,895.69 $ 
 
849,392.00 
 
833,982.76 
 
541,413.00 
 
492,886.00 
 
13,723.31 15,409.24 48,527.00 
 
$ 3,052,424,00 $ 2,974,764.45 $ _ _~77;..:.,6.;;.;5:..:.9..;.;;.5..;..5 
 
$ 
 
20,610.12 $====2~0;,:,;;,6;..;,1:i:0'::;.12;: 
 
-2- 
 
 SANDERSVILLE REGIONAL TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL YEAR ENDED JUNE 3D, 1998 
 
EXHIBIT"C" 
 
Totals per Annual Supplement 
Accruals June 30, 1997 June 30,1998 July 1, 1997 Accrual Adjustments 
 
SALARIES 
 
TRAVEL 
 
$ 1,683,411.02 $ 
 
28,223.02 
 
-3,967.10 2,018.00 1,005.75 
 
$ 1,682,467.67 $=====2:::.!8,=22=3=.0:=.2 
 
-3- 
 
 SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 SANDERSVILLE REGIONAL 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-817-97-01 
 
Previously Reported Corrective Action Implemented