J J\ \'%00 R\ 11'% l\C\"i~<\C\ MANAGEMENT REPORT GEORGIA STATE GAMES COMMISSION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1999 STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 254 WASH INGTON STREET ATLANTA, GEORGIA 30334-8400 GEORGIA STATE GAMES COMMISSION 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 EXPENDITURES COMPARED TO BUDGET BUDGET FUND C SCHEDULE OF OTHER REVENUES RETAINED ' ( 1 2 3 w. RUSSELL HINTON STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 November 29, 1999 Honorable Roy E. Barnes, Governor Members ofthe 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 ofthe general purpose financial statements of the State of Georgia presented in the State of Georgi,a 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, 1999, we have performed certain audit procedures at the Georgia State Games Commission. Accordingly, the financial 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, 1999. 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 Georgia State Games Commission and members of the Commission and is not intended to be and should not be used by anyone other than these specified parties. Respectfully submitted, RWH:gp ~-t.fJ.~ Russell W. Hinton State Auditor (( SELECTED FINANCIAL INFORMATION GEORGIA STATE GAMES COMMISSION ANALYSIS.OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 1999 FUND BALANCE - JULY 1, 1998 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, 1999 SUMMARY OF FUND BALANCE Reserved Sponsorship and Participant Fees Unobligated Contract Balance EXHIBIT"A" ( ( $ 142,278.54 $ 1,946.30 112,259.18 $ 114,205..48 $ 142,278.54 $ 114,205.48 $ 111,799.59 2,405.89 $ 114,205.48 -1- GEORGIA STATE GAMES COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 1999 EXHIBIT "B" ' ( FUNDS AVAILABLE REVENUES Other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance EXPENDITURES Personal Services Regular Operating Expenses Travel Computer Charges Telecommunications Per Diem, Fees and Contracts BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 661,721.00 $ 631,701.44 $ -30,019.56 0.00 142,278.54 142,278.54 - - - - - - $ 661,721.00 $ 773,979.98 $ 112,258.98 $ 93,555.00 $ 93,420.62 $ 269,328.00 314,309.10 2,090.00 134.00 2,090.00 0.00 10,000.00 9,555.21 284,658.00 244,301.87 134.38 -44,981.10 1,956.00 2,090.00 444.79 40,356.13 Excess of Funds Available over Expenditures - - - - - - $ 661,721.00 $ 661,720.80 $ 0.20 $ 112,259.18 $ ===1=12=,25=9.1=8 -2- GEORGIA STATE GAMES COMMISSION SCHEDULE OF OTHER REVENUES RETAINED YEAR ENDED JUNE 30, 1999 Contract Georgia Department of Natural Resources Insurance Recovery Sale of Merchandise Sponsorships Sport Participant Entry Fees EXHIBIT "C" $ 208,272.00 342.00 75,435.81 220,609.18 127,042.45 $ 631,701.44 -3-