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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