00 
 
MANAGEMENT REPORT 
 
I 
 
SWAINSBORO TECHNICAL INSTITUTE 
 
l_- SWAINSBORO, GEORGIA 
 
I ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
 
I 
 
YEAR ENDED JUNE 30, 1999 
 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 SWAINSBORO TECHNICAL INSTITIJTE MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LEITER OF TRANSMITIAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGETFUND 
 
1 
 
SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGETFUND 
 
B 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C RECONCILIATION OF SALARIES AND TRAVEL 
 
3 
 
 w. RUSSELL HINTON 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 1, 1999 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe State Board of Technical and Adult Education Members ofthe Local Board ofDirectors 
and Honorable Donald Spier, President Swainsboro Technical Institute 
Ladies and Gentlemen: 
As part ofour audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of the State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgi.a 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, 1999, we have performed 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 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 Swainsboro Technical Institute as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the information and use ofmanagement and members ofthe Local Board ofDirectors of Swainsboro Technical Institute and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
.:<l: w ~:::ten4W4 .'-H'li?nton State Auditor 
RWH:gp 
 
 SELECTED FINANCIAL INFORMATION 
 
 SWAINSBORO TECHNICAL INSTITUTE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 1999 
 
FUND BALANCE - JULY 1, 1998 
Reserved Surplus 
ADDITIONS 
Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures 
ExhibitB" Reimbursement of Prior Year's Expenditures 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 1998 
Refunds to Granters Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance U. S. Department of Education College Work-Study Program 
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 
 
"B" LOTTERY FOR 
EDUCATION 
 
TOTAL 
 
$ 
 
126,973.67 
 
2.625.38 $ 
 
$ 
 
129.599.05 $ 
 
$ 60.31 
60.31 $ 
 
126,973.67 21685.69 
129.659.36 
 
$ 
 
3,022.97 $ 
 
110,896.55 885.99 
 
$ 
 
114.805.51 $ 
 
36.53 $ 36.53 $ 
 
3,059.50 
110,896.55 885.99 
114.842.04 
 
$ 
 
2,625.38 $ 
 
3,712.75 
 
5,814.85 124.54 
 
117.398.28 
 
$ 
 
1291675.80 $ 
 
60.31 $ 
 
2,685.69 
 
60.31 $ 
 
3,712.75 5,814.85 
124.54 
1171398.28 
129.736.11 
 
FUND BALANCE - JUNE 30, 1999 
 
$ 
 
114,728.76 $ 
 
36.53 $ 114,765.29 
 
SUMMARY OF FUND BAbANCE 
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult EducationAdministrative Central Office For Refund to Granter Agency For Continuation of Program Live Work Projects PriorYearLocalFunds 
Surplus 
 
$ 
 
6,243.82 
 
261.39 
 
75.38 
 
47,895.33 
 
46,224.98 
 
14.027.86 $ 
 
$ - 1- 
 
114,728.76 $ 
 
$ 36.53 
 
6,243.82 261.39 75.38 
47,895.33 46,224.98 141064.39 
 
36.53 $ 114,765.29 
 
 SWAINSBORO TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1999 
 
EXHIBIT"C" 
 
Totals per Annual Supplement 
Accruals June 30, 1998 June 30, 1999 
 
SALARIES 
 
TRAVEL 
 
$ 3,287,563.03 $ 
 
67,556.42 
 
-29,555.88 2,631.12 
 
$ 3,260,638.27 $ =====6:::::::!7,=55=6=.4=2 
 
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