Management report, Georgia State Games Commission, an organizational unit of the state of Georgia, year ended June 30, 2000

STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
G-1.A A 800
.. RI
GJ 38
Jqqq,~Jooo
MANAGEMENT REPORT GEORGIA STATE GAMES COMMISSION AN ORGANIZATIONAL UNITOF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2000
Russell W. Hinton State Auditor

GEORGIA STATE GAMES COMMISSION MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMIITAL 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

Page
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
October 16, 2000

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the Georgia State Games Commission
and Honorable Eric M. Pfeifer, Executive Director
Ladies and Gentlemen:
As part of our audit ofthe general purpose financial statements ofthe State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2000, 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 of1996.
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, 2000. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe 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,
~~~~ State Auditor
RWH:jb

SELECTED FINANCIAL INFORMATION

GEORGIA STATE GAMES COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30. 2000
FUND BALANCE - JULY 1. 1999 Reserved
ADDITIONS Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30. 2000
SUMMARY OF FUND BALANCE Reserved Sponsorship and Participant Fees Unobligated Contract Balance

EXHIBIT"A"
$ 114,205.48 $ 199,898.13 $ 114,205.48 $ 199,898.13
$ 198,492.24 1,405.89
$ 199,898.13

- 1-

GEORGIA STATE GAMES COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2000

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
Other Revenues Retained CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 629,956.00 $ 718,472.93 $

88,516.93

0.00

114,205.48

114,205.48

EXPENDITURES
Personal Services Regular Operating Expenses Travel Computer Charges Telecommunications Per Diem, Fees and Contracts

$ 629,956.00 $ 832,678.41 $ - - - -20-2,'7-22-.41-

$

96,812.00 $

99,545.06 $

211,054.00

245,668.35

2,090.00

2,175.98

2,000.00

0.00

7,000.00

7,323.34

311,000.00

278,067.55

-2,733.06 -34,614.35
-85.98 2,000.00
-323.34 32,932.45

$ 629,956.00 $ 632,780.28 $ _ _ _-..;,;2;.:.;,8_2..;,;4.;,;:;2.;:_8

Excess of Funds Available over Expenditures

$ 199,898.13 $ ===1=9=9=,8=9=8==13=

-2-

GEORGIA STATE GAMES COMMISSION SCHEDULE OF OTHER REVENUES RETAINED
YEAR ENDED JUNE 30, 2000
Contract Georgia Department of Natural Resources
Sale of Merchandise Sponsorships Sport Participant Entry Fees

EXHIBIT "C"
$ 309,438.00 151,189.95 166,682.33 91,162.65
$ 718,472.93

-3-