STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
MANAGEMENT REPORT NORTHWESTERN TECHNICAL COLLEGE 
ROCK SPRING, GEORGIA 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2005 Russell W. Hinton State Auditor 
 
 NORTHWESTERN TECHNICAL COLLEGE - TABLE OF CONTENTS - 
 
SECTION I 
 
FINANCIAL 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A BALANCE SHEET - (STATUTORY BASIS) - BUDGET FUND 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
3 
 
B ANALYSIS OF CHANGES IN FUND BALANCE-(STATUTORY BASIS) 
 
BUDGET FUND 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
4 
 
C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET- (STATUTORY BASIS) 
 
BUDGET FUND 
 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
 
5 
 
D RECONCILIATION OF SALARIES AND TRAVEL 
 
7 
 
SECTION II FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 SECTION I FINANCIAL 
 
 Russell W. Hinton 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
270 Washington Street, S.W., Suite 1-156 Atlanta, Georgia 30334-8400 
September 6, 2005 
 
Honorable Sonny Perdue, 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 of our audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the basic financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a State ofGeorgia Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 2005, we have performed 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 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 College as of and for the year ended June 30, 2005. Information contained in this report is a by-product of our engagement that is the representation of management, and accordingly, we do not express an opinion or any other form of assurance on it. 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 
 
R ssell W. Hinton State Auditor 
 
 SELECTED FINANCIAL INFORMATION - 1- 
 
 NORTHWESTERN TECHNICAL COLLEGE BALANCE SHEET- (STATUTORY BASIS) 
BUDGET FUND "A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
JUNE 30. 2005 
 
EXHIBIT"A" 
 
ASSETS 
Cash and Cash Equivalents Accounts Receivable 
State Appropriation Federal Financial Assistance Other 
Total Assets 
LIABILITIES AND FUND EQUITY 
Liabilities Accrued Payroll Accounts Payable Deferred Revenue 
Total Liabilities 
Fund Balances Reserved Live Work Projects Uncollectible Accounts Unreserved Undesignated Surplus Regular 
Total Fund Equity 
Total Liabilities and Fund Equity 
 
$ 
 
306,034.92 
 
108.00 69,489.75 27,910.12 
 
$ ==40=3=,5=4=2.=79= 
 
$ 
 
74,553.00 
 
236,952.16 
 
73,731.95 
 
$ 
 
385,237.11 
 
$ 
 
1,849.17 
 
12,428.86 
 
4 027.65 
 
$ 
 
18,305.68 
 
$ ==4=0=3=,5=4=2.=7=9 
 
Statutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. 
-3- 
 
 NORTHWESTERN TECHNICAL COLLEGE ANALYSIS OF CHANGES IN FUND BALANCE- (STATUTORY BASIS} 
BUDGET FUND "A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION 
YEAR ENDED JUNE 30, 2005 
 
EXHIBIT"B" 
 
FUND BALANCE - JULY 1, 2004 
Reserved Surplus 
ADDITIONS 
Excess of Funds Available over Expenditures Exhibit "C" 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Georgia Department of Technical and Adult Education - Administrative Central Office Year Ended June 30, 2004 
Adjustments to Prior Year's Accounts Receivable 
Refunds to Granters Federal Financial Assistance Georgia Department of Technical and Adult Education - Administrative Central Office 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 2005 
 
$ 
 
17,268.20 
 
1,631.56 
 
$ 
 
18,899.76 
 
$ 
 
36,189.14 
 
$ 
 
1,631.56 
 
23,564.85 
 
4,528.25 
 
7,058.56 
 
$ 
 
36,783.22 
 
$ ==1=8=,3=0=5.=68= 
 
Statutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. 
-4- 
 
 NORTHWESTERN TECHNICAL COLLEGE STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET - (STATUTORY BASIS} BUDGET FUND 
"A" DEPARTMENT OF TECHNICAL AND ADULT EDUCATION YEAR ENDED JUNE 30, 2005 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
EXPENDITURES Personal Services - Institutions Operating Expenses - Institutions Adult Literacy Grants Job Training Partnership Act 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 5,326,732.00 $ 5,326,488.75 $ 1,315,327.14 1,159,938.68 2,702,094.00 2,636,417.59 
$ 9,344,153.14 $ 9,122,845.02 $ 
 
-243.25 -155,388.46 
-65,676.41 
-221,308.12 
 
0.00 
 
7,058.56 
 
7 058.56 
 
_ _ _ $ 9,344,153.14 $ 9,129,903.58 $ 
 
-214,249.56 ___:____;_....;;_;_ 
 
$ 6,462,681.14 $ 6,382,727.11 $ 
 
2,012,922.00 1,882,972.34 
 
602,066.00 
 
582,428.54 
 
266,484.00 
 
245,586.45 
 
79,954.03 129,949.66 
19,637.46 20,897.55 
 
$ 9,344,153.14 $ 9,093,714.44 $ _ _--=25:..:0:.!..,4.:..::3~8.:..:..7-=-0 
 
$ 36,189.14 $======36:!.'=18=9=.1=4 
 
Statutory Basis financial information was prepared on a prescribed basis of accounting that demonstrates compliance with budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. 
-5- 
 
 NORTHWESTERN TECHNICAL COLLEGE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30. 2005 
 
EXHIBIT "D" 
 
Totals per Annual Supplement 
Accruals June 30, 2004 June 30, 2005 
Compensated Absences June 30, 2004 June 30, 2005 
Agency Funds 
Totals per GAAP Basis as reported in the Consolidated Annual Financial Report 
 
SALARIES 
 
TRAVEL 
 
$ 5,888,634.34 $ 
 
75,564.40 
 
-44,500.38 74,553.00 
 
-395,644.91 377,656.88 
-24,239.99 
 
$ 5,876,458.94 $==7=5=,5=6=4=.4=0 
 
-7- 
 
 SECTION II FINDINGS AND QUESTIONED COSTS 
 
 NORTHWESTERN TECHNICAL COLLEGE SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2005 
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS No matters were reported. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported.