GEORGIA PERIMETER COLLEGE DECATUR, GEORGIA REPORT ON AUDIT OF THE FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2010 Georgia Department of Audits and Accounts Russell W. Hinton State AuditorGEORGIA PERIMETER COLLEGE ~ TABLE OF CONTENTS - Page SECTION! FINANCIAL INDEPENDENT AUDITOR'S COMBINED REPORT ON BASIC FINANCIAL STATEMENTS. ‘AND SUPPLEMENTARY INFORMATION REQUIRED SUPPLEMENTARY INFORMATION MANAGEMENT'S DISCUSSION AND ANALYSIS i BASIC FINANCIAL STATEMENTS EXHIBITS ‘A STATEMENT OF NET ASSETS 2 B STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS 3 © STATEMENT OF CASH FLOWS 4 D__NOTES TO THE FINANCIAL STATEMENTS 5 ‘SUPPLEMENTARY INFORMATION SCHEDULES 41 BALANCE SHEET (NON-GAAP BASIS) BUDGET FUND 22 2 SUMMARY BUDGET COMPARISON AND SURPLUS ANALYSIS REPORT (INON-GAAP BASIS) BUDGET FUND 23 3. STATEMENT OF PROGRAM REVENUES AND EXPENDITURES BY FUNDING ‘SOURCE COMPARED TO BUDGET (NON-GAAP BASIS) BUDGET FUND 24 4 RECONCILIATION OF SALARIES AND TRAVEL 27 SECTION I CURRENT YEAR FINDINGS AND QUESTIONED COSTS. ‘SCHEDULE OF FINDINGS AND QUESTIONED COSTSSECTION | FINANCIAL