GEORGIA FORESTRY COMMISSION 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 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Waslnngton Street.SW. Suite 214 RussELL W. H1Nrn, STATE AL'DITOR (404) 656-2174 Atlanta, Georgia 30334-8400 November 21, 2002 Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Georgia Forestry Comm1ss1on and Honorable J Frednck Allen, Director 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 the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia Comprehenswe 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 audit procedures at the Georgia Forestry Commission Accordingly, the financial statements and compliance act1v1t1es of the Georgia Forestry Comm1ss1on were examined to the extent 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 controls as required by the Single Audit Act Amendments of 1996 This Management Report contains informabon pertinent to the financial and compliance act1v1t1es of the Georgia Forestry Comm1ss1on as of and for the year ended June 30, 2002 The particular informallon 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 members of the Comm1ss1on and 1s not intended to be and should not be used by anyone other than these specified parties Respectfully submrtted, w.{J:t RWH JSaJr SELECTED FINANCIAL INFORMATION GEORGIA FORESTRY COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30. 2002 EXHIBIT"A" FUND BALANCE - JULY 1 2001 ReseM!d Surplus ADDITIONS Adjustments to Pnor Year's Accounts Payable Excess of Funds Available over Expenditures Exh1b1t "B" Increase m lnventones DEDUCTIONS UnreseM!d Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Servces Year Ended June 30, 2001 Adjustments to Pnor Year's Accounts Receivables $ 394,788 51 455 004 78 $ _ _ _84"-'-'9"-'7-=9~3..,,2"-9 $ 172 151 19 164,807 48 19140456 $ _ _ _,e52:.,8cc36=3-=2=3 $ 455,004 78 227 090 81 $ _ _ _,::68,,,2,..,09=5-=5"-9 FUND BALANCE - JUNE 30 2002 $=-....:6:::96=06:::0;...;9:;;.3 SUMMARY OF FUND BALANCE Reserved lnventooes Surplus $ 586,193 07 109 867 86 $ _ _ _6_96::.060=_9_3 -1- GEORGIA FORESTRY COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30. 2002 EXHIBIT "B" FUNDS AVAILABLE REVENUES State Appropnabon Federal Revenues Other Revenues Retained BUDGET ACTUAL VARIANCE FAVORABLE {UNFAVORABLE) s 38,243,168 00 $ 38,243,168 00 $ 4 494,092 00 4,494,092 00 4 724 831 00 4 711.305 16 0 00 0 00 -1352584 s 47 462 091 00 S 47 448 565 16 s_ _ _-1c:3co5c.=2.c..5"-84'- EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunlcatlons Per D1em and Fees Contracts Ware County Grant Ware County Grant for Southern Forest Workl Excess of Funds Available over Expenditures $ 31,312 937 00 S 31,299,764 46 $ 8,446 081 00 8,444,370 65 183,807 00 158,086 35 1,586,165 00 1,584,161 80 2,17891100 2,174 460 20 375,400 00 371,661 06 19,092 00 19 091 41 912 785 00 790,913 83 52 387 00 47,79515 2,306 026 00 2,304,952 77 60,000 00 60,000 00 28,500 00 28.500 00 13,17254 1,710 35 25,720 65 2,003 20 4 450 80 3,738 94 0 59 121 871 17 4 591 85 1 073 23 0 00 0 00 s 47 462 091 00 $ 47 283,757 68 $ 178 333 32 s 164 807 48 $ 164 807 48 -2 -