- Collection:
- Georgia Government Publications
- Serial:
- Audit report, Department of Defense.
- Title:
- Management report, Department of Defense, an organizational unit of the state of Georgia, year ended June 30, 1997
- Creator:
- Georgia. Dept. of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits and Accounts.
- Publisher:
- Atlanta, Ga. : Dept. of Audits and Accounts
- Date of Original:
- 1996/1997
- Subject:
- Georgia. Department of Defense--Appropriations and expenditures
Financial statements--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Title fluctuates: Audits conducted "in accordance with generally accepted auditing standards" are issued as: Audit report; reviews that are "substantially less in scope than an audit in accordance with generally accepted auditing standards" are issued as: Review or Management report.
Report year covers fiscal year.
June 30, 2001; title from cover.
June 30, 2004. - External Identifiers:
- Call Number GA A800 .R1 D43 1996-97
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bd43-b1996-h97
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bd43-b1996-h97
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
GA
A'aOO . R\
D4~
\Cl<ib-C}7
MANAGEMENT REPORT DEPARTMENT OF DEFENSE AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
DEPARTMENT OF DEFENSE MANAGEMENT REPORT - TABLE OF CONTENTS -
LEITER OF TRANSMITTAL
SECTION I
SELECTED FINANCIAL INFORMATION
EXlllBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
2
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
3
SECTIONll CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF 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
September 17, 1997
Honorable Zell Miller, Governor Members ofthe General Assembly of Georgia
and Honorable William P. Bland, Jr., Adjutant General Department of Defense
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, 1997, we have performed certain audit procedures at the Department of Defense. Accordingly, the fmancial statements and compliance activities ofthe Department of Defense 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 Defense 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 of management of the Department of Defense. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~
Claude 1. Vickers State Auditor
CLV:gp
SECTION I SELECTED FINANCIAL INFORMATION
DEPARTMENT OF DEFENSE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30,1997
EXHIBIT "A"
FUND BALANCE - JUNE 30, 1997
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Armory Funds Billeting Funds Youth Challenge Program Donations Surplus
-2-
$ 2,069,913,64
$ 1,666,814,04
187,133,17 120,771,21
450,00
$ 1,975,168.42
94,745,22
$ 2,069,913,64
DEPARTMENT OF DEFENSE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30,1997
EXHIBIT"B"
EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem. Fees and Contracts
Excess of Funds Available over Expenditures
$ 27.229.349.00 $ 28.878.952.16 $ _ _1.:..:..6..;...49;;..:.,6;...;0;..:.3..;....1_6
$ 11,961,625.00 $ 11.822.868.13 $
11.949,228.00 11,532,964.98
76,790.00
76.438.53
90,764.00
90,763.18
79,492.00
69,792.37
194.753.00
186,952.27
111,749.00
87,890.57
984,410.00
969.183.95
1,780,538.00
1,782,256.75
138,756.87 416,263.02
351.47 0.82
9,699.63 7,800.73 23.858.43 15,226.05 -1,718.75
$ 27,229,349.00 $ 26,619,110.73 $
610.238.27
----'-;...;;..:....:....;;.~
$ 2,259,841.43 $ =====2;,0;,2=5=9.,.8.=4.;,;1.=43=
-3-
SECTIONll CURRENT YEAR FINDINGS AND QUESTIONED COSTS
DEPARTMENT OF DEFENSE SCHEDULE OF FINDINGS AND OUESTIONED COSTS
YEAR ENDED JUNE 30, 1997
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
BUDGET PREPARATIONIEXECUTION Overexpenditure of Budget Unit Object Class Finding Control Number FS-411-97-01
The total approved budget for the Department ofDefense provided for expenditures totaling $27,229,349.00. A comparison of anticipated funds available and budgeted expenditures to actual funds available and expenditures by object class indicates that the object class Per Diem, Fees and Contracts was overspent in the amount of$1,718.75.
The overexpenditure identified above is in violation of Section 58 of the Amended Appropriations Act of 1996-1997. This overexpenditure was caused by the Department's failure to monitor the expenditure offunds against the budgeted ~xpenditures by object class.
The Department of Defense should review its internal control procedures over budget operations, design procedures which would prohibit the expenditure of funds in excess ofbudget approval and implement those procedures to strengthen the internal controls over the budget function.