Management report, Department of Agriculture, an organizational unit of the state of Georgia, year ended June 30, 1997

MANAGEMENT REPORT DEPARTMENTOFAGroCULTInm 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

DEPARTMENT OF AGRICULTORE MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMAnON

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

2

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

3

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
September 12, 1997

Honorable Zell Miller, Governor Members of the General Assembly of Georgia
and Honorable Thomas T. Irvin, Commissioner Department of Agriculture
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 ofand for the year ended June 30, 1997, we have performed certain audit procedures at the Department of Agriculture. Accordingly, the financial statements and compliance activities ofthe Department of Agriculture were examined to the extent considered necessary in order to express 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 the Department ofAgriculture 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 the Department of Agriculture. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:jy

SELECTED FINANCIAL INFORMAnON

DEPARTMENT OF AGRICULTURE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30.1997
FUND BALANCE - JULY 1.1996 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit"B" Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1996 Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 3D. 1997
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Waste Pesticide Disposal
Surplus

EXHIBIT "A"

$ 251,997.86 611,818.31
$ 863,816.17

$

20,506.14

911,265.88 33.50
26,859.72

$ 958,665.24

$ 611,818.31 251,997.86
$ 863,816.17
$ 958,665.24

$ 180,586.27 85,745.06
$ 266,331.33 692,333.91
$ 958,665.24

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DEPARTMENT OF AGRICULTURE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 1997

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 41,694,271.00 $ 41,505,800.00 $

3,677,835.00

6,285,933.59

7,074,447.00

4,474,516.27

$ 52,446,553.00 $ 52,266,249.86 $

-188,471.00 2,608,098.59 -2,599,930.73
-180,303.14

0.00

251,997.86

251,997.86

$ 52,446,553.00 $ 52,518,247.72 $

.:....71;.:.,6;;.;;9;...;.4.:.....7~2

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Market Bulletin Postage Payments to Athens and Tifton Veterinary Laboratories POUltry Veterinary Diagnostic Laboratories in Canton, Dalton, Douglas,
Oakwood, Statesboro, Carroll, Macon, Mitchell and Monroe Veterinary Fees Indemnities Advertising Contract Payments to Georgia Agrirama Development Authority for Operations Renovation, Construction, Repairs and Maintenance Projects at Major and
Minor Markets Contract - Federation of Southern Cooperatives

$ 31,819,304.00 $ 31,034,005.52 $

4,514,508.00

4,579,324.92

1,074,894.00

1,064,920.33

991,227.00

1,002,011.83

519,750.00

514,600.73

860,000.00

869,408.24

814,475.00

803,597.57

412,585.00

397,923.15

992,587.00

955,431.81

1,046,000.00

1,046,000.00

2,750,466.00

2,750,466.00

2,943,122.00 312,000.00 60,000.00 175,000.00 662,431.00

2,943,122.00 286,976:50 23,558.74 175,000.00 662,431.00

2,458,204.00 40,000.00

2,458,203.50 40,000.00

785,298.48 -64,816.92
9,973.67 -10,784.83
5,149.27 -9,408.24 10,877.43 14,661.85 37,155.19
0.00 0.00
0.00 25,023.50 36,441.26
0.00 0.00
0.50 0.00

$ 52,446,553.00 $ 51,606,981.84 $ _ _---=.83::..:9:,,!.;,5:..:.7...:.1:.;..1=-6

Excess of Funds Available over Expenditures

$

911,265.88 $ =====9=1=1=,2=6=5.=8=8

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