GA 
Ar;oo 
.RI 
Vb 
Sq 
/QQb'Q7 
MANAGEMENT REPORT SWAINSBORO TECHNICAL INSTITUTE 
SWAINSBORO, GEORGIA AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1997 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 SWAINSBORO TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
2 
 
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
B 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
3 
 
C 
 
"B" LOTTERY FOR EDUCATION 
 
4 
 
D RECONCILIATION OF SALARIES AND TRAVEL 
 
5 
 
:s .9 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
November 6, 1997 
 
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 Donald Spier, President Swainsboro 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 ofthe State of Georgia presented in the State of Georgia 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 30,1997, we have perfonned certain audit procedures at Swainsboro Technical Institute. Accordingly, the financial statements and compliance activities of Swainsboro Technical Institute were examined to the extent considered necessary in order to express 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 infonnation pertinent to the financial and compliance activities of Swainsboro Technical Institute as of and for the year ended June 30, 1997. The particular infonnation provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of Swainsboro Technical Institute. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
 
CLV:cm 
 
Claude L. Vickers State Auditor 
 
 SELECTED FINANCIAL INFORMAnON 
 
 SWAINSBORO TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30,1997 
 
EXHIBIT"A" 
 
FUND BALANCE - JULY 1, 1996 
Reserved Surplus 
ADDITIONS 
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures 
Exhibit "B" Exhibit "C" Reimbursement of Prior Year Expenditures 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1996 
Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from 
Prior Year as Funds Available 
 
"A" DEPARTMENT OF 
TECHNICAL AND ADULT EDUCATION 
 
liB" LOTIERYFOR 
EDUCATION 
 
TOTAL 
 
$ 
 
58,642,04 
 
$ 
 
58,642.04 
 
7,468.28 $ 
 
909.47 
 
8,377.75 
 
$ 
 
66,110.32 $ 
 
909.47 $ 
 
67,019.79 
 
$ 
 
7,878.18 $ 
 
72,058.81 
 
241.29 
 
$ 
 
80,178.28 $ 
 
6.00 $ 0.00 6.00 $ 
 
7,884.18 
72,058.81 0.00 
241.29 
80,184.28 
 
$ 
 
7,468,28 $ 
 
909.47 $ 
 
8,377.75 
 
611.09 
 
611.09 
 
58,642.04 
 
58,642.04 
 
$ 
 
66,721.41 $ 
 
909.47 $ 
 
67,630.88 
 
FUND BALANCE - JUNE 30, 1997 
 
$ 
 
79,567.19 $ 
 
6.00 $ ===79=,5=7::::3=.1=9 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Financial Assistance For Expired Grant Balances Other Live Work Projects Prior Year Local Funds State Grants and Contracts 
Surplus 
 
$ 
 
, 1,027.31 
 
$ 
 
1,027.31 
 
2,244.60 
 
2,244.60 
 
14,188.71 
 
14,188.71 
 
44,663,92 
 
44,663.92 
 
622.59 16,820.06 $ 
 
" 
6.00 
 
622,59 16,826,06 
 
$ 
 
79,567.19 $ 
 
6.00 $ ===79=0:,5=7=3=:.1==9 
 
-2- 
 
 SWAINSBORO TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1997 
 
EXHIBIT"B" 
 
EXPENDITURES Personal Services-Institutions Operating Expenses-I nstitutions Adult Literacy Grants Job Training Partnership Act Capital Outlay 
Excess of Funds Available over Expenditures 
 
$ 5,038,341.00 $ 4,746,480,38 $ _ _....:;-2..;..91,;,.:..,8~6..,;,.0..,;,.,62_ 
 
$ 2,918,822,00 $ 2,882,527,68 $ 
 
1,259,066,00 
 
1,018,914.29 
 
535,728,00 
 
496,901,34 
 
291,225,00 
 
242,783.87 
 
33,500,00 
 
33,294.39 
 
36,294.32 240,151,71 
38,826.66 48,441.13 
205.61 
 
$ 5,038,341,00 $ 4,674,421,57 $ _ _..;3.:;,.63':':".;.,.91..;9.,;,.4_3_ 
 
$ 
 
72,058.81 $ =====7=2=,0:.=5=8,:.=8=1 
 
-3- 
 
 SWAINSBORO TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30,1997 
 
EXHIBIT "C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriations 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 
 
19,000.00 $ 
 
18,867.09 $ - - - --1-32.9-1 
 
EXPENDITURES Equipment-Technical Institutes 
 
$ 
 
19,000,00 $ 
 
18,867.09 $ 
 
13_2_,9_1 
 
Excess of Funds Available over Expenditures 
 
$ 
 
0,00 $ =====0=:,0=-=0 
 
-4- 
 
 SWAINSBORO TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1997 
 
EXHIBIT"D" 
 
Totals per Annual Supplement 
Accruals June 30, 1996 June 30,1997 
 
SALARIES $ 2,775,420.80 $ 
 
TRAVEL 38,285.88 
 
-5,442.00 9,142.00 
 
430.75 
 
$ 2,779,120.80 $ ======3:::i8'i:::::71==:6==:.6:=::3 
 
- 5-