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MANAGEMENT REPORT NOR1HWESTERN TECHNICAL INSTITIITE 
ROCK SPRING, GEORGIA 
AN,OR,9~rtbr-iklDM+tiiTHE STATE OF GEORGIA 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 NORTHWESTERN TECHNICAL INS1TIUTE. MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LEITER OF TRANSMITIAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGETFUND 
 
1 
 
SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES 
 
COMPARED TO BUDGET 
 
 BUDGET FUND 
 
B 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
2 
 
C 
 
"B" LOTTERY FOR EDUCATION 
 
3 
 
D RECONCILIATION OF SALARIES AND TRAVEL 
 
4 
 
 w. RUSSELL HINTON 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
August 18, 1999 
 
Honorable Roy E. Barnes, 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 Ray Brooks, President Northwestern Technical Institute 
Ladies and Gentlemen: 
As part of our 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 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, 1999, we have performed certain audit procedures at Northwestern Technical Institute. Accordingly, the financial statements and compliance activities of Northwestern 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 Northwestern 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 of management and members of the Local Board ofDirectors ofNorthwestern Technical Institute and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:jb 
 
~W-~ Russell W. Hinton State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 NORTHWESTERN 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 
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, 1998 
Refund to Grantor Georgia Department of Technical and Adult Education - Administrative Central Office Federal Financial Assistance 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
 
A 
DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
B LOTTERY FOR 
EDUCATION 
 
TOTAL 
 
$ 
 
8,602.49 
 
$ 
 
8,602.49 
 
2178.40 $ 
 
74.93 
 
2.253.33 
 
$ 
 
10.780.89 $ 
 
74.93 $ 
 
10.855.82 
 
$ 
 
110.43 
 
$ 
 
110.43 
 
12,993.51 $ 
 
16.35 
 
12,993.51 16.35 
 
$ 
 
13103.94 $ 
 
16.35 $ 
 
13.120.29 
 
$ 
 
2,178.40 $ 
 
74.93 $ 
 
2,253.33 
 
51.83 
 
51.83 
 
81550.66 
 
81550.66 
 
$ 
 
10.700.09 $ 
 
74.93 $ 
 
10.855.82 
 
FUND BALANCE- JUNE 30, 1999 
 
$ 
 
13103.94 $ 
 
16.35 $ 
 
13,120.29 
 
SUMMARY OF FUND BALANCE 
Reserved Federal Financial Assistance For Refund to Georgia Department of Technical and Adult Education -Administrative Central Office For Continuation of Programs Live Work Projects State Grants and Contracts 
Surplus 
 
$ 
 
236.21 
 
10,019.95 
 
463.09 
 
157.04 
 
2.227.65 $ 
 
s________ 13,103.94 $ 
 
$ 16.35 
 
236.21 10,019.95 
463.09 157.04 2.244.00 
 
16.35 $ 
 
131120.29 
 
- 1- 
 
 NORTHWESTERN TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABl.:.E AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
A DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 1999 
 
EXHIBIT"B 
 
FUNDS AVAILABLE REVENUES 
State Appropriations Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 3,934,483.00 $ 3,934,483.00 $ 
 
1,243,847.00 
 
924,884.71 
 
1,603,131.00 1,439,482.85 
 
$ 6,781,461.00 $ 6,298,850.56 $ 
 
0.00 -318,962.29 -163,648.15 
-482,610.44 
 
0.00 
 
8,550.66 
 
8,550.66 
 
___ __ $ 6,781,461.00 $ 6,307,401.22 $ 
 
-47...4....,.0., 59.78 
 
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Adult Literacy Grants Job Training Partnership Act 
Excess of Funds Available over Expenditures 
 
$ 4,371,3TT.OO $ 1,562,908.00 I 482,953,00 364,223.00 
 
4,241,245.10 $ 1,293,671.61 
467,473.02 292,017.98 
 
130,131.90 269,236.39 
15,479.98 72,205.02 
 
--------- $ 6,781,461.00 $ 6,294,407.71 $ 
 
487,053.29 
 
$ 
 
12,993.51 $ ====1=2,9=93=.5=1 
 
-2- 
 
 NORTHWESTERN TECHNICAL INSTITUTE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"B" LOTTERY FOR EDUCATION YEAR ENDED JUNE 30, 1999 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriations 
EXPENDITURES Equipment-Technical Institutes 
Excess of Funds Avallable over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
- - - - - - $ 121,000.00 $ 121,000.00 $ 
 
0.00 
 
- - - - - - $ 121,000.00 $ 120,983.65 $ 
 
-16.35 
 
$ 
 
16.35 $.....:===-=--==-1=6..3..5= 
 
-3- 
 
 NORTHWESTERN TECHNICAL INSTITUTE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1999 
 
EXHIBITo 
 
Totals per Annual Supplement 
Accruals June 30, 1999 June 30, 1998 
 
SALARIES 
 
TRAVEL 
 
$ 3,903,411.96 $ 
 
82,114.11 
 
45,707.42 -36,722.25 
 
1,398.56 
 
$ 3,912,397.13 $ =====8=3'==51=2=.6=7 
 
-4-