STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS Gt.A ASsoo .. R \ G,7 \4l19-l,000 MANAGEMENT REPORT OFFICE OF THE GOVERNOR AN ORGANIZATIONAL UNITOF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2000 Russell W. Hinton State Auditor OFFICE OF THE GOVERNOR 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 Page 1 2 w. ~USSELL HINTON STATE AUDITOR (404) 656-2174 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 December 14, 2000 Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia and Honorable William M. Tomlinson, Director Office ofPlanning and Budget Ladies and Gentlemen: As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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, 2000, 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 ofthe 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, 2000. 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, RWH:gp State Auditor SELECTED FINANCIAL INFORMATION OFFICE OF THE GOVERNOR ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2000 FUND BALANCE - JULY 1, 1999 Reserved Surplus ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Prior Years Checks Voided Reimbursement of Prior Year's Expenditures DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1999 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available FUND BALANCE - JUNE 30, 2000 SUMMARY OF FUND 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 Southern Nuclear Operating Company Georgia Information Technology Policy Council Georgia Policy Council for Children and Families Governor's Intern Program - Sponsors Governor's Public Safety Awards Program Local Block Grant Program Office of Consumer Affairs Professional Standards Commission Surplus - 1- EXHIBIT "A" $ 72,255,923.91 1,058,480.75 $ 73,314,404.66 $ 1,960,303.34 18,695,959.00 18,863.53 214,178.83 $ 20,889,304.70 $ 1,058,480.75 8,332.71 72,255,923.91 $ 73,322,737.37 $ 20,880,971.99 $ 1,044,963.52 7,231,000.35 621,984.93 4,456,105.08 3,378,167.98 236,173.25 66,689.86 9,826.07 27,093.99 126,899.45 25,837.58 86,278.14 16,675.00 7,930.00 12,666.94 1,264,933.50 38,855.85 $ 18,652,081.49 2,228,890.50 $ 20,880,971.99 OFFICE OF THE GOVERNOR SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 2000 EXHIBIT "B" FUNDS AVAILABLE REVENUES State Appropriation Federal Revenues Other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 46,408,424.00 $ 46,408,424.00 $ 166,207,404.00 139,263,357.43 67,554,618.00 9,095,846.43 $ 280,170,446.00 $ 194,767,627.86 $ 0.00 -26,944,046.57 -58,458,771.57 -85,402,818.14 11,448,935.00 72,255,923.91 60,806,988.91 $ 291,619,381.00 $ 267,023,551.77 $ -24,595,829.23 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 Program Expenses 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 Year2000 Grants - Disaster Criminal Justice Grants Excess of Funds Available over Expenditures $ 22,283,642.00 $ 20,009,444.41 $ 5,959,013.00 3,804,643.31 560,769.00 444,414.69 130,230.00 104,491.80 2,004,311.00 1,546,706.23 748,295.00 653,027.22 1,235,389.00 1,149,437.55 857,151.00 788,252.15 16,153,496.00 12,509,353.21 4,164,655.00 4,111,224.61 40,000.00 40,000.00 198,913.00 156,424.38 4,000,000.00 4,000,000.00 246,455.00 152,970.21 470,000.00 470,000.00 250,000.00 250,000.00 12,472,899.00 6,880,445.00 3,207,850.00 3,204,510.07 750,400.00 687,852.87 2,416,103.00 1,705,830.50 319,249.00 76,031.75 57,000.00 57,000.00 59,521,346.00 55,444,488.33 109,605,442.00 101,552,345.12 43,966,773.00 28,528,699.36 2,274,197.59 2,154,369.69 116,354.31 25,738.20 457,604.77 95,267.78 85,951.45 68,898.85 3,644,142.79 53,430.39 0.00 42,488.62 0.00 93,484.79 0.00 0.00 5,592,454.00 3,339.93 62,547.13 710,272.50 243,217.25 0.00 4,076,857.67 8,053,096.88 15,438,073.64 $ 291,619,381.00 $ 248,327,592.77 $ 43,291,788.23 $ 18,695,959.00 $ 18,695,959.00 -2-