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MANAGEMENT REPORT DEPARTMENT OF COMMUNITY AFFAIRS 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 2001 
 
Russell W. Hinton State Auditor 
 
 DEPARTMENT OF COMMUNITY AFFAIRS MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
SECTION I 
SELECTED FINANCIAL INFORMATION 
EXHffiITS 
A ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND 
 
Page 
1 2 
 
SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 RUSSELL W. HINTON 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
November 30, 2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the Board of Community Affairs 
and Honorable Laura J. Meadows, Commissioner Department of Community Affairs 
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 Community Affairs. Accordingly, the financial statements and compliance activities of the Department of Community Affairs were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe 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, 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 Community Affairs and members of the Board and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
Ru ell W. Hinton State Auditor 
 
 
  
 
SECTION I SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF COMMUNITY AFFAIRS ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND 
YEAR ENDED JUNE 30, 2001 
FUND BALANCE - JULY 1, 2000 
Reserved Surplus 
ADDITIONS Adjustments to Prior Year's Contracts, Grants, and Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services 
Year Ended June 30,2000 
Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 2001 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Surplus 
 
EXHIBIT "A" 
 
$ 3,991,492.02 1,350.70 
$ 3,992,842.72 
$ 17,088,031.26 -659,063.83 
$ 16,428,967.43 
 
$ 
 
1,350.70 
 
3,991,492.02 
 
$ 3,992,842.72 
 
$ 16,428,967.43 
 
$ 14,872,731.92 1,556,235.51 
$ 16,428,967.43 
 
- 1- 
 
 DEPARTMENT OF COMMUNITY AFFAIRS 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 
 
VARIANCEFAVORABLE JUNFAVORABLE}. 
 
$ 122,827,596.00 $ 122,827,596.00 $ 
 
164,230,350.00 143,815,392.53 
 
10,726,782.00 
 
7,890,203.01 
 
0.00 -20,414,957.47 
-2,836,578.99 
 
$ 297,784,728.00 $ 274,533,191.54 $ -23,251,536.46 
 
0.00 
 
3,991,492.02 
 
3,991,492.02 
 
$ 297,784,728.00 $ 278,524,683.56 $ -19,260,044.44 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Contracts for Regional Planning and Development Local Assistance Grants Appalachian Regional Commission Assessment HUD - Community Development Block Pass thru Grants Payment to Georgia Environmental Facilities Authority Community Service Grants Home Program Local Development Fund Payment to State Housing Trust Fund Payments to Sports Hall of Fame Regional Economic Business Assistance Grants EZlEC Administration Regional Economic Development Grants Contracts for Homeless Assistance HUD Section 8 Rental Assistance Georgia Regional Transportation Authority GHFA - Georgia Cities Foundation 
 
$ 21,651,057.00 $ 21,507,760.83 $ 
 
2,955,783.00 
 
2,567,003.32 
 
787,442.00 
 
662,674.67 
 
191,717.00 
 
186,448.82 
 
367,343.00 
 
182,073.23 
 
960,745.00 
 
443,906.01 
 
1,572,192.00 
 
1,452,546.81 
 
592,665.00 
 
578,760.65 
 
6,464,447.00 
 
5,457,581.82 
 
2,204,851.00 
 
2,204,848.00 
 
78,114,060.00 
 
78,091,778.79 
 
146,000.00 
 
146,000.00 
 
59,094,338.00 
 
52,480,838.79 
 
5,315,000.00 
 
5,315,000.00 
 
10,394,863.00 
 
4,550,874.94 
 
11,305,581.00 
 
9,937,136.68 
 
617,500.00 
 
616,224.47 
 
3,281,250.00 
 
3,281,250.00 
 
915,888.00 
 
915,888.00 
 
3,847,147.00 
 
3,847,147.00 
 
189,073.00 
 
187,570.63 
 
1,128,125.00 
 
1,126,500.00 
 
5,723,564.00 
 
5,542,460.00 
 
70,500,000.00 
 
68,437,376.93 
 
7,964,097.00 
 
7,964,097.00 
 
1,500,000.00 
 
1,500,000.00 
 
143,296.17 388,779.68 124,767.33 
5,268.18 185,269.77 516,838.99 119,645.19 
13,904.35 1,006,865.18 
3.00 22,281.21 
0.00 6,613,499.21 
0.00 5,843,988.06 1,368,444.32 
1,275.53 0.00 0.00 0.00 
1,502.37 1,625.00 181,104.00 2,062,623.07 
0.00 0.00 
 
$ 297,784,728.00 $ 279,183,747.39 $ 18,600,980.61 
 
Excess of Funds Available over Expenditures 
-2- 
 
$ 
 
-659,063.83 $ ...........;;-~65~9r063.83 
 
 SECTIONll AUDITEE'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, 2001 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-428-99-02 FS-428-00-01 FS-428-00-02 
 
Previously Reported Corrective Action Implemented Further Action Not Warranted Previously Reported Corrective Action Implemented