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 DEPARTMENT OF DEFENSE MANAGEMENT REPORT -TABLE OF CONTENTS- 
LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION 
EXHIBITS A ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND B SCHEDULE OF FUNDS AVAILABLE AND EXPENDrruRES CONWAREDTOBUDGET BUDGET FUND C RECONCILIATION OF SALARIES AND TRAVEL D RECONCILIATION OF PER DIEM AND FEES 
 
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 RUSSELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.W.. Suite 214 Atlanta. Georgia 30334-X400 
December 17,2001 
 
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, 2001, 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 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, 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 Defense and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
~.~- 
Rus 11 W. Hinton State Auditor 
RWH:as 
 
  
SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF DEFENSE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "A" 
 
FUND BALANCE - JULY 1, 2000 Reserved Surplus 
ADDITIONS Adjustments to Prior Year's 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 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available Refunds to Grantors 
FUND BALANCE - JUNE 30, 2001 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Youth Challenge Program Donations Billeting Funds Armory Funds Joint-Use Headquarters 
Surplus 
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$ 
 
1,488,744.62 
 
34,715.41 
 
$ 
 
1,523,460.03 
 
 
 
$ 
 
775,416.28 
 
1,541,523.99 
 
$ 
 
2,316,940.27 
 
$ 
 
34,715.41 
 
48,846.24 
 
1,488,744.62 80,282.17 
 
$ 
 
1,652,588.44 
 
2,187,811.86 
 
$ 
 
824,343.61 
 
6,646.00 
 
435,486.99 
 
281,077.83 
 
500,000.00 
 
$ 
 
2,047,554.43 
 
140,257.43 
 
$ 
 
2,187,811.86 
 
 DEPARTMENT OF DEFENSE 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 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 8,285,850.00 $ 8,285,850.00 $ 
 
30,044,234.00 29,331,148.83 
 
5,678,441.00 
 
5,447,173.30 
 
$ 44,008,525.00 $ 43,064,172.13 $ 
 
0.00 -713,085.17 -231 ,267.70 
-944,352.87 
 
0.00 
 
1.488,744.62 
 
1,488,744.62 
 
$ 44,008,525.00 $ 44,552,916.75 $ _ _..5..4::.4..,:3..9..1:..7:=5.;~~ 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Equipment . Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Year 2000 Project 
 
$ 16.460,653.00 $ 16,451,808.41 $ 
 
20,989,562.00 20,264,129.39 
 
190,093.00 
 
176,159.39 
 
195,909.00 
 
182,209.96 
 
243,982.00 
 
169,018.12 
 
148,569.00 
 
82,224.92 
 
2,149,664.00 
 
2,080,719.81 
 
1,715,024.00 
 
1,695,054.74 
 
1,885,000.00 
 
1,880,000.00 
 
30,069.00 
 
30,068.02 
 
8,844.59 725,432.61 
13,933.61 13,699.04 74,963.88 66,344.08 68,944.19 19,969.26 
5,000.00 0.98 
 
$ 44,008,525.00 $ 43,011,392.76 $ _ _..9.9..7.,1;:3;2..;2~4=~ 
 
Excess of Funds Available over Expenditures 
 
$ 1,541,523.99 $ =....1,.5.41.,;5~23~.~99~ 
 
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 DEPARTMENT OF DEFENSE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "C" 
 
Totals per Annual Supplement 
 
Accruals June 30, 2000 June 30, 2001 
 
Adjustments Chavis, Wedincamp, 
 
Doris Deborah 
 
SALARIES 
 
TRAVEL 
 
$ 11,577,797.97 $ 175,229.39 
 
-47,577.80 35,649.08 
 
465.00 465.00 
 
$ 11,565,869.25 $ 176,159.39 
 
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 DEPARTMENT OF DEFENSE RECONCILIATION OF PER DIEM AND FEES 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "0" 
 
Totals per Annual Supplement 
Adjustments Technicon Engineering Imaging Technologies 
 
TYPE PAYMENT 
 
FEE AMOUNT 
 
EXPENSE AMOUNT 
 
TOTAL 
 
$ 1,302,359.73 $ 19,894.91 $ 1,322,254.64 
 
Other Fees Other Fees 
 
-19,179.00 1,053.70 
 
-19,179.00 1,053.70 
 
$ 1,284,234.43 .$ 19,894.91 $ 1,304,129.34 
 
 
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