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NORTHWESTERN TECHNICAL COLLEGE MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

1

B SCHEDULEOFFUNDSAVAILABLEANDEXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION

2

C RECONCILIATION OF SALARIES AND TRAVEL

3

Rt''iSl:.LL \V. HtNTON
STATE AUDITOR 1404) 656 2'74

DEPART1\1ENT OF AUDITS AND ACCOUNTS
254 WJ~hrng1on S1rcc1.SW.Sullc214 A1lan1a. Georgia 30334-8400
September 17, 2002

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 College
Ladies and Gentlemen:
As part ofour audit of the statutory basis financial statements of the State ofGeorgia presented in the State of Georgza Report of the State Auditor, the financial statements of the State of Georgia presented in the State of Georgia Comprehensive A111111al F111ancial Report, and the issuance of a Stateivzde Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2002, we have perforn1ed certain audit procedures at Northwestern Technical College. Accordingly, the financial statements and compliance activities ofNorthwestern Technical College were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained m the foregoing documents and to issue
reports on compliance and internal coatrol 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 College as of and for the year ended June 30, 2002. 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 of Directors of Northwestern Technical College and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

RWH:gp

State Auditor

.

SELECTED FINANCIAL INFORMATION

NORTHWESTERN TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2002
FUND BALANCE - JULY 1, 2001 Reserved Surplus
ADDITIONS Adjustments to Pnor Year's Contracts and Accounts 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, 2001 Refunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Admm1strat1ve Central Office
FUND BALANCE - JUNE 30, 2002
SUMMARY OF FUND BALANCE Reserved Federal Fmanc1al Assistance For Refund to Granter Agency Georgia Department of Technical and Adult Education - Admm1strat1ve Central Office Other Live Work Proiects Local Grants and Contracts
Surplus
-1-

EXHIBIT"A"

"A" DEPARTMENT OF
TECHNICAL AND ADULT EDUCATION

$

1,538.21

4 518.90

$

6057.11

$

49097

11,396.95

$ _ _ _-'1'--1"""',8;..;c8-'-7.;.;;.9=2

$

4,518.90

1,538.21 $ _ _ _~6""'0-'"5-'-7-"1..;_1

$ ====11==,8=8=7=9=2

$

102 94

9.32

3,421.19

5,970.89

$

9,504.34

2,383.58

$ ====11=,8=8=7=.9=2

NORTHWESTERN TECHNICAL COLLEGE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE' 30. 2002

EXHIBIT "B"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
EXPENDITURES Personal Services-Institutions Operating Expenses-Institutions Capital Outlay Adult Literacy Grants Job Training Partnership Act
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 4,810,850.00 $ 4,810,601.82 $ 1,805,596.00 1,353,536 10 2,388,436 00 2,245,332 87

-248 18 -452,059.90 -143 10313

$ 9,004,882 00 $ 8.409.470 79 $ - - ---59-5.'4-11-.21-

$ 5,747,583 00 $ 5,700,950.74 $

2,332,698 00 1,829,852 34

78,018 00

78,018 00

649,563 00

632,331.80

197,020 00

156,920 96

46,632.26 502,845 66
0.00 17,231 20 40 099 04

$ 9,004,882.00 $ 8,398,073 84 $ _ _ _60_6...;..,8_0_8_16_

$ 11,396 95 $ ======11=,3=9=6=9===5

-2 -

NORTHWESTERN TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2002

EXHIBIT"C"

Totals per Annual Supplement
Accruals June 30, 2001 June 30, 2002
Compensated Absences June 30, 2001 June 30, 2002

SALARIES

TRAVEL

$ 5,348,882.28 $ 82,700 88

-43,467 75 19,581 72

-347,841.07 398,675.67

$ 5,375,830 85 $ 82,700.88

-3-