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MANAGEMENT REPORT DEPARTMENT OF AGRICULTURE AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1998 
 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 DEPARTMENT OF AGRICULTURE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMAnON 
 
EXIDBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
 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 11, 1998 
 
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 of the 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, 1998, 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 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 the Department of Agriculture as of and for the year ended June 30, 1998. 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, 
 
CLV:ds 
 
Claude L. Vickers State Auditor 
 
 SELECTED FINANCIAL INFORMAnON 
 
 DEPARTMENT OF AGRICULTURE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 1998 
FUND BALANCE - JULY 1, 1997 Reserved Surplus 
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Reimbursement of Prior Year's Expenditures 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1997 Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30,1998 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Waste Pesticide Disposal 
Surplus 
 
EXHIBIT "A" 
$ 266,331,33 692,333.91 
$ 958,665.24 
$ 6,745.26 899,952.25 11,038.12 
$ 917,735.63 
$ 692,333.91 266,331.33 
$ 958,665.24 
$ 917,735.63 
$ 267,134.60 74,324.06 
$ 341,458.66 576,276.97 
$ 917,735.63 
 
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 DEPARTMENT OF AGRICULTURE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30,1998 
 
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) 
 
$ 42,036,664.00 $ 41,946,664.00 $ 
 
3,562,835.00 
 
6,327,965.67 
 
7,155,078.00 
 
4,260,329.97 
 
$ 52,754,577.00 $ 52,534,959.64 $ 
 
-90,000.00 2,765,130.67 -2,894,748.03 
-219,617.36 
 
0.00 
 
266,331.33 
 
266,331.33 
 
$ 52,754,577.00 $ 52,801,290.97 $ 
 
46,713.97 
 
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 Year 2000 Projects 
 
$ 32,169,566.00 $ 31,604,084.49 $ 
 
4,674,644.00 
 
4,684,759.47 
 
1,044,745.00 
 
1,050,254.86 
 
374,000.00 
 
373,791.33 
 
766,274.00 
 
766,169.30 
 
869,391.00 
 
865,083.62 
 
814,475.00 
 
805,230.87 
 
432,585.00 
 
423,665.81 
 
963,396.00 
 
905,747.71 
 
1,046,000.00 
 
1,046,000.00 
 
3,093,546.00 
 
3,053,546.00 
 
2,911,440.00 275,000.00 60,000.00 175,000.00 735,704.00 
 
2,911,440.00 260,990.75 6,678.83 175,000.00 735,704.00 
 
2,067,000.00 40,000.00 
241,811.00 
 
1,951,381.60 40,000.00 
241,810.08 
 
$ 52,754,577.00 $ 51,901,338.72 $ 
 
565,481.51 -10,115.47 
-5,509.86 208.67 104.70 
4,307.38 9,244.13 8,919.19 57,648.29 
0.00 40,000.00 
0.00 14,009.25 53,321.17 
0.00 0.00 
115,618.40 0.00 0.92 
853,238.28 
 
Excess of Funds Available over Expenditures 
 
$ 
 
899,952.25 $ 
 
899,952.25 
 
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