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

MANAGEMENT REPORT DEPARTMENT OF COMMUNITY AFFAIRS AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASH I NGTON STREET
ATLANTA, GEORGIA 30334-8400

DEPARTMENT OF COMMUNITY AFFAIRS MANAGEMENT REPORT - TABLE OF CONTENTS -

LEITER OF ~SMITIAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

2

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

..:::>
:r-

COMPARED TO BUDGET

s

BUDGET FUND

3

~

C RECONCILIATION OF SALARIES AND TRAVEL

4

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w" Suite 214 Atlanta, Georgia 30334-8400
December 31, 1997

Honorable Zell Miller, Governor Members ofthe General Assembly of Georgia Members ofthe Board of Community Affairs
and Honorable Jim Higdon, Commissioner Department of Community Affairs
Ladies and Gentlemen:
As part of our audit ofthe statutory basis fInancial statements ofthe 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 Community Affairs. Accordingly, the fmancial statements and compliance activities of the Department of Community Affairs 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 of Community Affairs 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 ofmanagement ofthe Department of Community Affairs. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:dt

SECTION I SELECTED FINANCIAL INFORMATION

DEPARTMENT OF COMMUNITY AFFAIRS 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 Contracts Payable Appalachian Regional Commission Revolving Loan Fund Operating Transfer 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, 1996 Prior Year's Fund Balance Returned to Grantor Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 1997
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Surplus
- 2-

EXHIBIT "A"

$

64,910,02

360,398.75

$ 425,308.77

$ 2,967.823,47 506,452.41 -411 ,246.24 4,851,99
$ 3,067,881,63

$ 360.398,75 47,187.00
2,596,942,30 64,910.02
$ 3,069,438.07
$ 423,752.33

$

71.603,38

352,148.95

$ 423,752.33

DEPARTMENT OF COMMUNITY AFFAIRS 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)

$ 49,743,819.00 $ 49,730,231.00 $

123,544,688.00 112,334.172.57

11,199,951.00

10,293,653.30

-13,588.00 -11,210,515.43
-906,297.70

$ 184,488,458.00 $ 172,358,056.87 $ -12,130,401.13

0.00

64,910.02

64,910.02

$ 184,488r458.00 $ 172,422,966.89 $ -12,065,491.11

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges . Real Estate Rentals Telecommunications Per Diem, Fees and Contracts ARC Revolving Loan Fund Contracts for Regional Planning and Development Local Assistance Grants Appalachian Regional Commission Assessment Community Development Block Grants (Federal) Payments to Music Hall of Fame Authority Payments to Sports Hall of Fame Local Development Fund Payment to State Housing Trust Fund Payment to Georgia Housing Finance Authority Payment to Georgia Environmental Facilities Authority Regional Economic Business Assistance Grants Local Govemment Efficiency Grant Program State Commission on National and Community Service EZlEC Administration EZlEC Grants

$ 14,611,990.00 $ 14,630,811.73 $

2,027,725.00

1,629,302.79

383,655.00

321.861.41

20,100.00

20,099.37

130,713.00

43,958.36

574,271.00

580.738.62

1,102,988.00

1,079,577.10

424,358.00

420,737.85

6,314,154.00

5,069,349.98

506,500.00

506,452.41

2,167,374.00

2.167,374.00

24,114,971.00

24,089,610.00

112,439.00

108,900.75

61,321,718.00

52,611,437.92

965,278.00

965,278.00

281,541.00

281,541.00

650,000.00

639,250.50

3,375,000.00

3,375,000.00

2,814,244.00

2,814,244.00

2,407,584.00

2,407,584.00

6,650,000.00

6,650,000.00

500,000.00

500,000.00

5,334,856.00

4,344,596.94

209,499.00

189,006.40

47,487,500.00

47,387,500.00

-18,821.73 398,422.21 61,793.59
0.63 86,754.64 -6,467.62 23,410.90
3,620.15 1,244,804.02
47.59 0.00
25.361.00 3,538.25
8,710,280.08 0.00 0.00
10,749.50 0.00 0.00 0.00 0.00 0.00
990.259.06 20,492.60
100,000.00

$ 184,488,458.00 $ 172,834,213.13 $ 11,654,244.87

Excess of Funds Available over Expenditures -3-

$

-411 1246.24 $

-4..1.1..0:12.46.;;,;.,;;;,24,;,.

DEPARTMENT OF COMMUNITY AFFAIRS RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30. 1997

EXHIBIT"C"

Totals per Annual Supplement

Adjustments

Shared Services on Jointly Staffed Personnel

Georgia Sports Hall of Fame Authority

Burns,

Robert

Henderson,

Denise

Hogan,

Leigh

Park,

Medford

SALARIES $ 11,021,287.78 $

TRAVEL 334,095.24

-20,599.50 -20,599.50 -16,535.75 -56,757.00

-463.25 -254.64 -882.32 -1,476.65

$ 10,906,796.03 $ ===3=31i:::l::,0==:1=8.:=3=8

-4-

SECTION II AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF COMMUNITY AFFAIRS AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1997

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

428-96-01

Previously Reported Corrective Action Implemented

PRIOR YEAR FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

428-96-01

Previously Reported Corrective Action Implemented