- 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, 1998
- 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:
- 1997/1998
- 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 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bd43-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bd43-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
MANAGEMENT REPORT DEPARTMENT OF DEFENSE AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30,1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400
DEPARTMENT OF DEFENSE MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SECTION I
SELECTED FINANCIAL INFORMATION
EXIllBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
2
SECTIONll AUDlTEE'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
September 1, 1998
Honorable Zell Miller, Governor Members of the 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 fmancial 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 of and for the year ended June 30, 1998, we have performed certain audit procedures at the Department ofDefense. Accordingly, the fmancial statements and compliance activities of the Department of Defense 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 Defense as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management ofthe Department of Defense. However, this report is a matter of public record and its distribution is not limited.
.e.:. Respectfully submitted,
Claude L. Vickers State Auditor
CLV:ds
SECTION I SELECTED FINANCIAL INFORMATION
DEPARTMENT OF DEFENSE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30,1998
EXHIBIT"A"
FUND BALANCE - JUNE 3D, 1998
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Armory Funds Billeting Funds Youth Challenge Program Donations Surplus
-1-
$ 1,812,174.75
$ 1,477,716.89 169,746.68 113,701.56 645.00
$ 1,761,810.13 50,364.62
$ 1,812,174.75
DEPARTMENT OF DEFENSE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30,1998
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 (UNFAVORABLE)
$ 4,989,144.00 $ 18,446,790.00
1,009,702.00
4,989,144.00 $ 17,397,085.12
699,350.99
$ 24,445,636.00 $ 23,085,580.11 $
0.00 -1,049,704.88
-310,351.01
-1,360,055.89
0.00
1,975,168.42
1,975,168.42
$ 24,445,636.00 $ 25,060,748.53 $ _ _~.:6.=1.:5..,;1.,1,2;,.,5;;3;=-
EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts
Excess of Funds Available over Expenditures
$ 11,099,199.00 $
9,706,735.00 75,270.00
125,156.00 411,741.00
72,642.00 1,827,778.00 1,127,115.00
10,737,061.63 $ 9,175,883.57
73,915.19 114,324.59 410,906.80
71,293.56 1,497,426.88 1,117,432.10
362,137.37 530,851.43
1,354.81 10,831.41
834.20 1,348.44 330,351.12 9,682.90
$ 24,445,636.00 $ 23,198,244.32 $ _ _~1.,,2;4""7:,,3.9,1,.6.~8=-
$ 1,862,504.21 $==:i::!1:,8i6:2:~,5=0=4=.=2=1=
- 2-
SECTION II AUDlTEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS
DEPARTMENT OF DEFENSE AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1998
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS
FINDING CONTROL NUMBER AND STATUS
FS-411-97-01
Previously Reported Corrective Action Implemented