Management report, Georgia State Games Commission, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT GEORGIA STATE GAMES COMMISSION 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

GEORGIA STATE GAMES COMMISSION MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMAnON

EXmBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

2

C SCHEDULE OF OTHER REVENUES RETAINED

3

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 Members of the Georgia State Games Commission
and Honorable Nicholas J. Gailey, Executive Director
Ladies and Gentlemen:
As part of our audit of 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 ofand for the year ended June 30, 1998, we have performed certain audit procedures at the Georgia State Games Commission. Accordingly, the fmancial statements and compliance activities of the Georgia State Games Commission 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 Georgia State Games Commission 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 Georgia State Games Commission. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,

CLV:ds

Claude L. Vickers State Auditor

SELECTED FINANCIAL INFORMAnON

GEORGIA STATE GAMES COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1998
FUND BALANCE - JULY 1! 1997 Reserved
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30,1998
SUMMARY OF FUND BALANCE Reserved Sponsorship and Participant Fees Unobligated Contract Balance

EXHIBIT "A"

$ 212,372.04

$

459.59

141,818.95

$ 142,278.54

$ 212,372.04 $ 142,278.54

$ 141,818.95 459.59
$ 142,278.54

- 1-

GEORGIA STATE GAMES COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 1998

EXHIBIT"B"

EXPENDITURES Personal Services Regular Operating Expenses Travel Computer Charges Telecommunications Per Diem, Fees and Contracts
Excess of Funds Available over Expenditures

$ 689,469.00 $ 811,361.32 $ - - - - -12-1,'8-92-.3-2

$ 128,845.00 $ 128,844.98 $

295,667.00 282,792.07

2,090.00

1,153.17

5,090.00

4,974.78

11,045.00

10,045.38

246,732.00 241,731.99

$ 689,469.00 $ 669,542.37 $

0.02 12,874.93
936.83 115.22 999.62 5,000.01
1.;..;9;.:,;,9;;.::2;.:..6;..;..6~3

$ 141,818.95 $===1i::::i4::::O:!1,=81:=8:=.9=5

- 2-

GEORGIA STATE GAMES COMMISSION SCHEDULE OF OTHER REVENUES RETAINED
YEAR ENDED JUNE 30, 1998
Contract Georgia Department of Natural Resources
Sale of Merchandise Sponsorships Sport Participant Entry Fees

EXHIBIT"C"
$ 204,642,00 14,691,13
193,948.65 185,707.50
$ 598,989,28

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