Management report, Georgia State Games Commission, an organizational unit of the state of Georgia, year ended June 30, 2002

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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

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

2

C SCHEDULE OF OTHER REVENUES

3

D RECONCILIATION OF SALARIES

4

--------,,

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

RussELL W. H1NTO!li
STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

January 13, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Georgia State Games Commission
and Honorable Eric Pfeifer, Executive Director
Ladies and Gentlemen:
As part of our audit of the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Fmancial Report and the issuance of a Statewide Smg/e 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 State Games Commission Accordingly, the financial statements and compliance activities of the Georgia State Games Commission 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 information pertinent to the financial and compliance activities of the Georgia State Games Commission as of and for the year ended June 30, 2002. 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 State of Georgia and members of the Board and is not intended to be and should not be used by anyone other than these specified parties
Respectfully submitted,

RWH:ctk

'
SELECTED FINANCIAL INFORMATION

GEORGIA STATE GAMES COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2002
FUND BALANCE - JULY 1, 2001 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, 2002
SUMMARY OF FUND BALANCE Reserved Sponsorship and Participant Fees

EXHIBIT "A"
$ 26,433 20 $ 48,609 63 $ 26,433.20 $ 48,609.63 $ 48,609.63

-1-

GEORGIA STATE GAMES COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 2002

EXHIBIT "B"

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

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 631,959.00 $ 506,184 81 $

-125,774.19

0.00

26,433.20

$ 631,959.00 $ 532,618.01 $

26.433.20 -99,340.99

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

$ 87,458.00 $ 84,641.58 $

266,501.00

225,518.20

5,000.00

0.00

5,000.00

36.00

10,000.00

8,026.83

3,000.00

160,160.77

255,000.00

5,625.00

$ 631,959.00 $ 484,008.38 $

2,816 42 40,982 80
5,000.00 4,964.00 1,97317 -157, 160.77 249,375.00
147,950.62

Excess of Funds Available over Expenditures

$ 48,609.63 $ ===4=8=,6=0=9=.6=3

GEORGIA STATE GAMES COMMISSION SCHEDULE OF OTHER REVENUES YEAR ENDED JUNE 30, 2002

EXHIBIT "C"

Contract Georgia Department of Natural Resources
Sale of Merchandise Sponsorships Sport Participant Entry Fees

$ 305,264.00 54,077.20 45,365.60
101,478.01
$ 506, 184.81

-3-

GEORGIA STATE GAMES COMMISSION RECONCILIATION OF SALARIES YEAR ENDED JUNE 30, 2002
Total per Annual Supplement Adjustment
Pfeifer, Eric

EXHIBIT"D"

SALARIES

$

0.00

64,140.60

$ 64,140.60

-4-