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OFFiCE OF THE GOVERNOR MANAGEMENT REPORT -TABLE OF CONTENTS-
LETTER OF TRAN SMITTAL
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
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214
w. RUSSELL
HINTON
STATE AUDITOR
(404) 656-2174
Atlanta, Georgia 30334-8400
December 20, 2002
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Honorable William M. Tomlinson, Director Office of Planning and Budget
Ladies and Gentlemen
As part of our audit of the statutory basis f1~anc1al statements of the State of Georgia presented in the State of Georgia Report of the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia 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, 2002, we have performed certain audit procedures at the Office of the Governor Accordingly, the financial statements and compliance act1v1t1es of the Office of the Governor 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 act1v1t1es of the Office of the Governor as of and for the year ended June 30, 2002 The particular information provided 1s enumerated in the Table of Contents.
This report 1s intended solely for the information and use of management of the State of Georgia and 1s not intended to be and should not be used by anyone other than these spec1f1ed parties
Respectfully s u b ~ ~
RWH:mvr
SELECTED FINANCIAL INFORMATION
OFFICE OF THE GOVERNOR ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2002
EXHIBIT"A"
FUND BALANCE - JULY 1, 2001 Reserved Surplus
ADDITIONS AdJustments to Pnor Year's Accounts Payable Excess of Funds Available over Expenditures Exh1b1t "B" Pnor Year's Checks Voided
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2001 Year Ended June 30, 2002 AdJustments to Pnor Year's Accounts Receivable Reserved Fund Balance Ca med Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2002
SUMMARY OF FUND BALANCE Reserved State Funds Disaster Assistance Matching Tri-Stale Crematory Clean-up in Walker County Georgia Council for the Arts Georgia Human Relations Georgia Emergency Management Agency Severe Weather Conference Southern Nuclear Operating Company Georgia Tobacco Community Development Board Governors Public Safety Awards Office of Consumer Affairs Professional Standards Comm1ss1on
Surplus
- 1-
$
12,193,463 09
3 467,920 11
s
15,661,383 20
$
1,309,230 29
22,345,559 75 103 94
$
23,654,893 98
$
3,467,920 11
3,088,833 18
2,096 02
12 193,463 09
$
18,752,312 40
s
20,563,964 78
$
6,328,261 19
3,260,798 96
35,841 06
2,005 73
67,230 66 33,634 15 278,013 30
7,930 00 1,773,705 11
35,922 35
$
11,823,342 51
8,740,622 27
$ ===2=0,.;;,5=6=3=,9=6=4=7=-8
,
OFFICE OF THE GOVERNOR SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 2002
EXHIBIT"B"
FUNDS AVAILABLE
REVENUES
State Appropnat1on Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Veh1de Purchases Equipment Computer Charges Real Estate Rentals Telecommurncat1ons Per Diem and Fees Contracts Cost of Operations Mansion Allowance Intern Program Expenses Art Grants of State Funds Art Grants of Non-State Funds Humanities Grant - State Funds Georgia Cnme Victims Assistance Program Grants to Local Systems Grants - Local EMA Grants - C1v1I Air Patrol Troops to Teachers Grants - Disaster
Excess of Funds Available over Expenditures
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 53,878,110 00 $ 53,878,110 00 $
20,047,920.00
10,744,367 03
15,503,335.00
16,168,747 71
$ 89,429,365 00 $ 80,791,224 74 $
000 -9,303,552 97
665,412 71
-8,638, 140 26
4,876,737.00
12,193,463 09
7,316,726 09
$ 94,306,102 00 $ 92,984,687 83 $
-1,321,41417
$ 23,285,767 00 $ 21,896,427 50 $
20,138,628 00
17,733,287 07
535,838 00
412,608 02
7,500 00
7,500.00
414,291 00
352,900 53
901,761 00
808,769 78
2,072,821.00
1,539,261 07
1,035,783 00
850,574 29
5,222,217.00
2,666,920 52
9,725,935 00
6,895,925 56
4,520,961 00
3,662,840 03
40,00000
40,000 00
477,786 00
476,933 50
4,138,891.00
4,133,917 40
332,93900
253,435 42
456,872 00
456,872 00
29,893 00
29,893 00
411,54000
363,099 00
1,177,89400
1,177,89400
57,000 00
57,000 00
150,00000
53,121 95
19171,78500
6,769,947 44
1,389,339 50 2,405,340 93
123,229 98 0 00
61,39047 92,991 22 533,559 93 185,208 71 2,555,296 48 2,830,009 44 858,120 97
000 852 50 4,97360 79,503.58
0 00 0 00 48,441 00 000 0 00 96,878 05 12,401,837 56
$ 94,306,102 00 $ 70,639,128 08 $ 23,666,973 92
-2 -
$ 22,345,559 75 $ 22,345,559 75