Management report, Office of the Governor, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT OFFICE OF THE GOVERNOR AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

OFFICE OF TIIE GOVERNOR MANAGEMENT REPORT - TABLE OF CONTENTS -

LEITER OF TRANSMI'ITAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDmJRES

COMPARED TO BUDGET

BUDGETFUND

2

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

w. RUSSELL HINTON
STAlE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
October 22, 1999

Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia
and Honorable William M. Tomlinson, Director Office ofPlanning and Budget
Ladies and Gentlemen:
As part ofour audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of the State Auditor, 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 of and for the year ended June 30, 1999, we have performed certain audit procedures at the Office ofthe Governor. Accordingly, the financial statements and compliance activities ofthe Office ofthe Governor 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 Office of the Governor 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 Office of the Governor and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~-~-~ Russell W. Hinton State Auditor
RWH:jb

SECTION! SELECTED FINANCIAL INFORMATION

~ .
OFFICE OF !HE ~OVERNOR ANALYSIS OF CHANGES IN FUND BALANCE
BUPGEI E!.!ND
VEAR ENDED JUNE 30, 1999

EXHIBIT"A"

EUNP BALANCE.: J!JbY 1, 199a
Reserved Surplus
APPITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Reimbursement of Prior Year's Expenditures
DED!.!CIIQNS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1998 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUNP BALANCE- J!,!NE 30, 1999

"A"
OFFICE OF THE GOVERNOR

"B" LOTTERY FOR
EDUCATION

TOTAL

$ 115,433,573.18 1.334.552.78 $
$ 116.768.125.96 $

$ 115,433,573.18

3.763.26

1.338.316.04

3.763.26 $ 115.711 1889.22

$

1,132,450.70 $

72,224,274.18 46.068.93

$ 73.402.793.81 $

0.00 $ 1,132,450.70
72,224,274.18 46.068.93
0.00 $ 73.402.793.81

$

1,334,552.78 $

88,389.15

11514331573.18 $ 11618561515.11 $

$ 73,314.404.66 $

3,763.26 $ 1,338,316.04 68,389.15
11514331573.18 3.763.26 $ 11618601218.37
0.00 $ 73,314.404.66

SUMMARY OE FUNP BALANCE
Reserved State Funds Year 2000 Remediation Disaster Assistance Matching Other Projects Federal Financial Assistance Crime Victims Emergency Fund Georgia Children and Youth Coordination Council Georgia Council for the Arts Georgia Emergency Management Agency GEMA/FEMA Renovation Agreement Severe Weather Conference 1122 Procurement Program Georgia Information Technology Policy Council Georgia Policy Council for Children and Families Georgia Workforce Policy Council Governor's Public Safety Awards Program Local Block Grant Program Office of Consumer Affairs Professional Standards Commission
Surplus

$ 56,026,736.84 11,448,934.62 432,908.23 1,403,652.85 1,741,394.79
448,818.18
55,080.36
9,326.56 29,438.31
501.12 374,540.18
86,278.14
149,750.00 15,285.00 9,403.81 23,000.00 874.92
$ 72,255,923.91 1.058.480.75 $

$ 56,026,736.84 11,448,934.62 432,908.23 1,403,652.85 1,741,394.79
448,818.18
55,080.36

9,326.56
29,438.31
501.12
374,540.18
86,278.14
149,750.00 15,285.00 9,403.81 23,000.00 874.92

$ 72,255,923.91

0.00

1.058.480.75

$ 73,314.404.66 s..,.____o_.o=o s 73,314,404.66

-1-

OFFICE OF THE GOVERNOR
SCHEDULE OF FUNDS AVAILABLE AND EXPENDmJRES COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 1999

EXHIB1Te

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARBY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE {UNFAVORABLE)

$ 86,165,074.00 $ 85,965,074.00 $

156,422,435.00 110,659,098.07

819971221.00

5. 168.279.15

$ 251,584,736.00 $ 201,792,451.22 $

-200,000.00. -45,763,336.93
-3.828.947.85
-49,792,284.78

110.297.360.00 115_433.573.18

511361213.18

$ 361,882,096.00 $ 317,226,024.40 $ -44,656,071.60

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Cost of Operations Mansion Allowance Intern Stipends and Travel Art Grants of State Funds Art Grants of Non-State Funds Humanities Grant - State Funds Children and Youth Grants Juvenile Justice Grants Georgia Crime Victims Assistance . Program Grants to Local Systems Grants - Local EMA Grants - Other Grants - Civil Air Patrol Transition Fund Grants - Disaster Year 2000 Project Criminal Justice Grants Investment in Modernization
Excess of Funds Available over Expenditures

$ 20,262,935.00 $ 5,425,706.00 546,655.00 740,726.00 1,671,808.00 932,3TT.OO 1,207,562.00 693,013.00 11,439,035.00 3,454, 146.00 40,000.00 198,913.00 4,010,000.00 251,567.00 175,000.00 262,605.00 1o,174,553.00
4,084,890.00 684,400.00 .
1,712,812.00 160,629.00 57,000.00 so,000.00
86, 161,820.00 148,612,267.00 58,171,STT.OO
100.000.00

18,402,070.08 $ 3,399,270.82
353,199.95 708,806.31 1,247,689.50 611,801.35 1,137,512.38 617,438.64 7,624,885.07 . 3,453,903.86
40,000.00 190,767.12 4,010,000.00 150,670.08 175,000.00 262,605.00 7,281,258.00
3,TT3,421.27 684,227.00 859,557.68 0.00 57,000.00 37,035.67
68,209,219.76 92,585,530.16 28,858,381.35
270.499.17

1,860,864.92 2,026,435.18
193,455.05 31,919.69 424,118.50 320,575.65 70,049.62 75,574.36 3,814,149.93
242.14 0.00
8,145.88 0.00
100,896.92 0.00 0.00
2,893,295.00
311,468.73 173.00
853,254.32 160,629.00
0.00 12,964.33 17,952,600.24 56,026,736.84 29,313,295.65 429.500.83

$ 3s1 1aa21096.oo $ 245,001,750.22 $ 116,880,345.78 $ 12.224.274.18 $ 12.224,274.18
-2-

SECTIONil
AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

OFFICE OF THE GOVERNOR AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-422-98-01

Previously Reported Corrective Action Implemented