DEPARTMENT OF DEFENSE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITIAL 
 
SECTION I 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
C RECONCILIATION OF SALARIES 
 
3 
 
SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 RUSSELL W. HINTON 
STATEAUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
November 10, 2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia 
and Honorable David B. Poythress, Adjutant General Department of Defense 
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, 2000, we have performed certain audit procedures at the Department ofDefense. Accordingly, the financial statements and compliance activities ofthe Department ofDefense were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe fmancial 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, 2000. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the infonnation and use of management of the Department of Defense' and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
R sell W. Hinton State Auditor 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF DEFENSE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2000 
 
EXHIBIT "A" 
 
FUND BALANCE - JUNE 30. 2000 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Youth Challenge Program Donations Elberton Training Center Billeting Funds Armory Funds Joint-Use Headquarters 
Surplus 
- 1- 
 
1,523,460.03 
 
$ 
 
600,624.16 
 
645.00 
 
125,000.00 
 
152,361.01 
 
110,114.45 
 
500,000.00 
 
$ 
 
1,488,744.62 
 
34,715.41 
 
$ 
 
1,523,460.03 
 
 DEPARTMENT OF DEFENSE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2000 
 
EXHIBIT"B" 
 
$ 30,045,437.00 $ 28,943,432.35 $ -1,102,004.65 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate' Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Year 2000 Project 
 
$ 12,643,944.00 $ 12,595,075.90 $ 
 
12,484,057.00 11,500,132.96 
 
119,051.00 
 
105,482,02 
 
98,700.00 
 
62,017.00 
 
55,850.00 
 
35,797.61 
 
145,887.00 
 
42,609.75 
 
108,255.00 
 
60,880.12 
 
2,201,373.00 
 
1,940,435.75 
 
1,517,574.00 
 
1,029,303,75 
 
625,000.00 
 
125,000.00 
 
45,746.00 
 
45,746.00 
 
48,868.10 983,924.04 
13,568.98 36,683.00 20,052.39 103,277.25 47,374.88 260,937.25 488,270.25 500,000.00 
0.00 
 
$ 30,045,437.00 $ 27,542,480.86 $ 
 
2,502,956.14 
 
Excess of Funds Available over Expenditures 
 
$ 1,400,951.49 $ 
 
1,400,951.49 
 
- 2- 
 
 DEPARTMENT OF DEFENSE RECONCILIATION OF SALARIES 
YEAR ENDED JUNE 30. 2000 
Totals per Annual Supplement Accruals 
June 30, 2000 
 
EXHIBIT "C" 
 
$ 
 
9,253,623.92 
 
47,577.80 
 
9,301,201.72 
 
-3- 
 
 DEPARTMENT OF DEFENSE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2000 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-411-99-01 
 
Previously Reported Corrective Action Implemented 
 
 DEPARTMENT OF DEFENSE AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED-COSTS YEAR ENDED JUNE 30, 2000 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
FS-411-99-01 
 
Previously Reported Corrective Action Implemented