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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 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
C RECONCILIATION OF SALARIES 
 
3 
 
 DEPARTMENT OF AUDITS AND ACCOUNTS 
 
254 Washmgton Street, SW, Suite 214 
 
RL\.\ELL W Hr.'.T0:'1! 
STATE AUDITOR C4:14J6~o-Jli4 
 
Atlanta, Georgia 30334-8400 
 
December 11, 2002 
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia 
and Honorable David B Poythress, AdJutant General 
Ladies and Gentlemen 
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of tha State Auditor, the basic financial statements of the State of Georgia presented m the state of Georgia 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, 2002. we have performed certain audrt procedures at the Department of Defense Accordingly, the financial statements and compliance act1v11Jes of the Department of Defense were examined to the extent necessary m 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 controls as required by the Single Audrt Act Amendments of 1996 
This Management Report contains information pertinent to the financial and compliance act1vrt1es of the Department of Defense as of and for the year ended June 30, 2002 The particular information provided 1s enumerated in the Table of Contents 
This report 1s intended solely for the information and use of management of the State of Georgia and 1s not intended to be and should not be used by anyone other than these specified parties 
Respectfully submrtted. 
 
RWH rdf 
 
 SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF DEFENSE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30. 2002 
 
EXHIBIT "A" 
 
FUND BALANCE - JULY 1 2001 
Reserved Surplus 
ADDITIONS 
Ad1ustments to Pnor Yea~s Accounts Payable Pnor Years Checks Votd Reimbursement of Pnor Year's Expenditures Excess of Funds Available aver Expenditures 
Exh1brt "B" 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30 2001 
Reserved Fund Balance Gamed Over from Pnor Year as Funds Available 
 
$ 
 
2,047,554 43 
 
140 257 43 
 
S ---"-2...:.1,:_87'-"-81,_1c,;8=6 
 
$ 
 
240,565 12 
 
300 00 
 
1,611 71 
 
3 803 937 42 
 
$ _ __.:,,4e,0::;46:c.4:,_1c:4c.,2,.:e.5 
 
$ 
 
140,257 43 
 
2 047 554 43 
 
FUND BALANCE JUNE 30. 2002 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Youth Challenge Program Donations B1llet1ng Funds Armory Funds Joint-Use Headquar1ers 
Surplus 
 
$ _ _ _4~04;:;6;:..4;;,1;..;4~2;;:,5 
 
$ 
 
2,712 431 77 
 
6 646 00 
 
39941146 
 
361 568 48 
 
500 000 00 
 
$ 
 
3 980 057 71 
 
66 356 54 
 
$ 
 
404641425 
 
 DEPARTMENT OF DEFENSE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30. 2002 
 
EXHIBIT "B" 
 
F!,!NDS AVAILl',llLE REIIEN!,!ES 
State Appropnat1on Federal Revenues Other Revenues Retained 
!;;8RRY:Q~~B ERQM PRIQR Y~R Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE !UNFAVORABLE) 
 
$ 
 
8,54120000 $ 
 
8541,20000 S 
 
27,053,869 00 
 
27,725,319 18 
 
2,430,697 00 
 
2142 114 90 
 
s 38,025 766 00 S 38 408 634 08 S 
 
0 00 671,450 18 -288 582 10 
382,868 08 
 
0 00 
 
2 047 554 43 
 
2 047 554 43 
 
s 38,025 766 00 S 40456,18851 S 
 
2,430,422 51 
 
EXPENP!JUBES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommuncat1ons Per Diem end Fees Contracts Caprtal Outlay Capital Leases 
Excess of Funds Available over Expendrtures 
 
$ 17272,72500 $ 17 132,692 15 S 
 
16 661 885 00 
 
15,TT0,260 95 
 
183,722 00 
 
173,154 58 
 
87,430 00 
 
64 085 46 
 
96,940 00 
 
58 476 82 
 
120 723 00 
 
118,13317 
 
2,070 276 00 
 
2 040 531 03 
 
866 424 00 
 
77848217 
 
364 601 00 
 
353160 56 
 
298 000 00 
 
160 237 00 
 
3 040 00 
 
3 037 20 
 
140,032 85 891,624 05 
10,567 42 23,344 54 38,463 18 
2,589 83 29,744 97 87,941 83 11,44044 13776300 
2 BO 
 
s 38 025 766 00 S 36,652 251 09 $ 
 
1,373,514 91 
 
$ 
 
3 803 937 42 S 
 
3 803 937 42 
 
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 DEPARTMENT OF DEFENSE RECONCILIATION OF SALARIES 
YEAR ENDED JUNE 30. 2002 
Totals per Annual Supplement Accruals 
June 30, 2001 June 30, 2002 
 
EXHIBIT "C" 
SALARIES 
s 12,948,764 51 
-35,649 08 44 669 05 
$ 12,957,784 48 
 
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