MANAGEMENT REPORT FLINT RIVER TECHNICAL INSTITUTE 
THOMASTON, 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 
 
 FLINT RIVER TECHNICAL INSTITUTE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LEITER 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 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, SW., Suite 214 Atlanta, Georgia 30334-8400 
October 21, 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 Carlos R. Schmitt, President Flint River Technical Institute 
Ladies and Gentlemen: 
As part of our audit ofthe 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, 1997, we have performed certain audit procedures at Flint River Technical Institute. Accordingly, the financial statements and compliance activities of Flint River Technical Institute were examined to the extent considered necessary in order to express opinion as to the fair presentation of the financial statem.ents 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 Flint River Technical Institute as of and for the year ended June 30, 1997. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of Flint River Technical Institute. However, this report is a matter of public record and its distribution is not limited. 
 
CLV:cm 
 
Claude L. Vickers State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 FLINT RIVER 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" 
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 
 
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
"B" LOITERYFOR 
EDUCATION 
 
TOTAL 
 
$ 
 
138,973.40 
 
$ 
 
138,973.40 
 
20,008.91 $ 
 
13,938,59 
 
33,947.50 
 
$ 
 
158,982,31 $ 
 
13,938.59 $ 
 
172,920.90 
 
$ 
 
16,700.92 $ 
 
88,898.06 
 
$ 
 
105,598.98 $ 
 
86.31 $ 
1.83 
88.14 $ 
 
16,787.23 
88,898.06 1.83 
105,687,12 
 
$ 
 
20,008.91 $ 
 
13,938.59 $ 
 
33,947.50 
 
338.22 
 
338.22 
 
92,358.48 
 
92,358.48 
 
$ 
 
112,705.61 $ 
 
13,938.59 $ 
 
126,644.20 
 
FUND BALANCE - JUNE 30,1997 
 
$ 
 
151,875.68 $ 
 
88.14 $ ===1=51"",,9=6=3=.8:=2 
 
SUMMARY OF FUND BALANCE 
 
Reserved. 
 
Federal Financial Assistance 
 
For Refund to Georgia Department of Technical and 
 
Adult Education - Administrative Central Office 
 
$ 
 
For Expired Grant Balances 
 
Other 
 
Inventories 
 
Live Work Projects 
 
Local Grants and Contracts 
 
Surplus 
 
7,005.83 350.34 
30,044,62 46,614.92 50,602.59 
8,693.01 
8,564.37 $ 
 
$ 
.....;8;..;:;8.....;.1...;...4 
 
7,005.83 350.34 
30,044.62 46,614.92 50,602,59 
8,693,01 8,652.51 
 
$ 
 
151,875.68 $ 
 
-2- 
 
88.14 $ =====1=5=1,=96=3=.8:=2 
 
 FLINT RIVER 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-Institutions Adult Literacy Grants 
Excess of Funds Available over Expenditures 
 
$ 5,053,055.00 $ 4,833,436.70 $ _ _..;-2;..;.1.;.:9,-=-61.:..;.8...;.3..;.0 
 
$ 3,049,877.00 $ 3,023,761.67 $ 
 
1,257,896.00 
 
1,101,377.98 
 
745,282.00 
 
619,398.99 
 
26,115.33 156,518.02 125,883.01 
 
$ 5,053,055.00 $ 4,744,538.64 $ _ _...;3..;0.;.:8,-=-51.;..:6...;.3..;.6 
 
$ 
 
88,898.06 $ ======8:=8=,8=::9=8.=::0=6 
 
-3- 
 
 FLINT RIVER TECHNICAL INSTITUTE SCHEDULE OFFUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"B" LOTIERY FOR EDUCATION YEAR ENDED JUNE 30,1997 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriations 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 157,355.00 $ 156,739.00 $ 
 
-6.::..1:...:6~.0~0 
 
EXPENDITURES Equipment-Technical Institutes 
 
$ 157,355.00 $ 156,737.17 $ 
 
6.::..1:....:.7.:;.;;..8~3 
 
Excess of Funds Available over Expenditures 
 
$ 
 
1.83 $=====1=.8.3... 
 
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