DEPARTMENT OF AGRICULTURE MANAGEMENT REPORT - TABLE OF CONTENTS - 
LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION 
EXHIDITS A ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES CONWARED TO BUDGET BUDGET FUND 
 
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RUSSELL W. HINTON 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washingtoll Strcet. S.w., Suitc 214 Atl~lIlta. Gcorgia 30334-X400 
October 31, 2001 
 
Honorable Roy E. Barnes, Governor 
 
Members of and 
 
the 
 
General 
 
Assembly 
 
of 
 
Georgia 
 
Honorable Thomas T. Irvin, Commissioner 
 
Department of Agriculture 
 
Ladies and Gentlemen: 
 
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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 of and for the year ended June 30, 2001, we have performed certain audit procedures at the Department of Agriculture. Accordingly, the financial statements and compliance activities of the 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, 2001. The particular information provided is enumerated in the Table of Contents. 
 
This report is intended solely for the information and use of management of the Department of Agriculture and is not intended to be and should not be used by anyone other than these specified parties. 
 
Respectfully submitted, 
 
RWH:gp 
 
Russell W. Hinton State Auditor 
 
  
SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF AGRICULTURE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2001 
 
FUND BALANCE - JULY 1, 2000 
Reserved Surplus 
 
ADDITIONS 
 
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, 2000 
Adjustments to Prior Year's Accounts Receivable 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
 
FUND BALANCE - JUNE 3D, 2001 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Georgia Cotton Indemnity Fund Royalties and License Fees Vidalia Onions 
Surplus 
 
EXHIBIT "A" 
 
$ 3,051,344.49 182,092.36 
$ 3,233,436.85 
$ 3,823,605.36 
12,454.89 
$ 3,836,060.25 
 
$ 
 
182,092.36 
 
21,438.80 
 
3,051,344.49 
 
$ 3,254,875.65 
 
$ 3,814,621.45 
 
$ 
 
697,812.50 
 
2,607,665.31 
 
133,016.29 
 
$ 3,438,494.10 
376,127.35 
 
$ 3,814,621.45 
 
- 1- 
 
 DEPARTMENT OF AGRICULTURE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "B" 
 
FUNDS AVAILABLE 
 
REVENUES 
 
State Appropriation 
 
Federal Revenues 
 
Other Revenues Retained 
 
 
 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE JUNFAVORABLEl. 
 
$ 47,074,106.00 $ 47,074,106.00 $ 
 
6,990,560.00 6,990,257.80 
 
5,150,125.00 
 
5,333,983.28 
 
$ 59,214,791.00 $ 59,398,347.08 $ 
 
0.00 -302.20 183,858.28 
183,556.08 
 
0.00 
 
3,051,344.49 
 
3,051,344.49 
 
$ 59,214,791.00 $ 62,449,691.57 $ 3,234,900.57 
 
EXPENDITURES 
Personal Services RegUlar Operating Expenses Travel Motor Vehide 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 
 
$ 34,471,818.00 $ 33,932,859.50 $ 
 
4,494,239.00 4,549,364.11 
 
1,229,135.00 
 
1,237,974.30 
 
1,250,366.00 
 
1,257,059.59 
 
687,683.00 
 
694,935.64 
 
667,341.00 
 
661,026.04 
 
814,475.00 
 
826,568.59 
 
416,380.00 
 
422,676.26 
 
1,713,241.00 
 
1,710,601.65 
 
1,143,240.00 
 
1,143,240.00 
 
3,487,158.00 
 
3,487,158.00 
 
3,368,613.00 265,000.00 30,000.00 425,000.00 
918,598.00 
3,792,504.00 40,000.00 
 
3,368,613.00 163,560.50 809.50 425,000.00 
918,598.00 
3,786,041.53 40,000.00 
 
538,958.50 -55,125.11 
-8,839.30 -6,693.59 -7,252.64 6,314.96 -12,093.59 -6,296.26 2,639.35 
0.00 0.00 
0.00 101,439.50 
29,190.50 0.00 
0.00 
6,462.47 0.00 
 
$ 59,214,791.00 $ 58,626,086.21 $ _ _.:::58~8~,7:..:::04~.~7:::...9 
 
Excess of Funds Available over Expenditures -2-