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