- Collection:
- Georgia Government Publications
- Serial:
- Review report, state of Georgia, Office of the Governor ...
- Title:
- Management report, Office of the Governor, an organizational unit of the state of Georgia, year ended June 30, 2004
- Creator:
- Georgia. Dept. of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits.
Georgia. Department of Audits and Accounts. - Publisher:
- Atlanta, Ga. : Dept. of Audits and Accounts
- Date of Original:
- 2003/2004
- Subject:
- Georgia. Office of the Governor--Appropriations and expenditures
Financial statements--Georgia
Auditors' reports--Georgia - Location:
- United States, Georgia, 32.75042, -83.50018
- Medium:
- state government records
- Type:
- Text
- Format:
- application/pdf
- Description:
- Title fluctuates: Audits conducted "in accordance with generally accepted auditing standards" are issued as: Audit report; reviews that are "substantially less in scope than an audit in accordance with generally accepted auditing standards" are issued as: Review or Management report.
Issues for <1995>-1996 issued by the State of Georgia, Dept. of Audits, 1997- by the Dept. of Audits and Accounts.
Year ended June 30, 1995; title from cover.
Year ended June 30, 2004. - External Identifiers:
- Call Number GA A800 .R1 G7 2003-2004
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bg7-b2003-h2004
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bg7-b2003-h2004
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT OFFICE OF THE GOVERNOR AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004
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
1
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
2
C RECONCILIATION OF SALARIES AND TRAVEL
3
D RECONCILIATION OF PER DIEM AND FEES
4
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214
w. RUSSELL
HINTON
STATE AUDITOR (404) 656-2174
Atlanta, Georgia 30334-8400
November 4, 2004
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia
and Honorable Timothy Connell, Director Office of Planning and Budget
Ladies and Gentlemen:
As part of our audit of the statutory basis financial 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, 2004, we have performed certain audit procedures at the Office of the Governor. Accordingly, the financial statements and compliance activities 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 activities of the Office of the Governor as of and for the year ended June 30, 2004. 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,
~~a Russell W. Hinton State Auditor
RWH:pjm
SELECTED FINANCIAL INFORMATION
OFFICE OF THE GOVERNOR ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2004
EXHIBIT"A"
FUND BALANCE - JULY 1, 2003 Reserved Surplus
ADDITIONS Excess of Funds Available over Expenditures Exhibit"B"
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2003 Adjustments to Prior Year's Revenues Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2004
$ 19,370,420.40 4,514,667.67
$ 23,885,088.07
$ 8,855,685.64
$ 4,514,667.67 190,896.65
19,370,420.40 $ 24,075,984.72 $ 8,664,788.99
SUMMARY OF FUND BALANCE
Reserved
State Funds
Disaster Assistance Matching
$
Georgia Council for the Arts
Georgia Emergency Management Agency
Emergency Management Conference
Southern Nuclear Operating Company
Georgia Tobacco Community Development Board
Office of Consumer Affairs
Office of Planning and Budget
Professional Standards Commission
$ Surplus
2,912,393.00 2,202.54
42,890.40 1,100.00
857,943.11 1,718,855.05
3,450.00 12,125.70
5,550,959.80 3,113,829.19
$ 8,664,788.99 -1-
OFFICE OF THE GOVERNOR SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2004
EXHIBIT"B"
FUNDS AVAILABLE
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
REVENUES
State Appropriation Federal Revenues Other Revenues Retained
$ 37,553,295.00 $ 35,755,617.00 $
169,594,069.00 138,631,046.68
16,336,712.00
2,419,397.65
$ 223,484,076.00 $ 176,806,061.33 $
CARRY-OVER FROM PRIOR YEAR
-1,797,678.00 -30,963,022.32 -13,917,314.35
-46,678,014.67
Transfer from Reserved Fund Balance 1,207,355.00
19,370,420.40
$ 224,691,431.00 $ 196,176,481.73 $
18,163,065.40 -28,514,949.27
EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem and Fees Contracts Cost of Operations Mansion Allowance Governor's Emergency Fund (Not
Distributed to Budget Units) Intern Program Expense Art Grants of State Funds Art Grants of Non-State Funds Humanities Grant - State Funds Grants to Local Systems Grants - Local EMA Grants - Civil Air Patrol Troops to Teachers Grants - State Declared Disasters Grants - Disasters
$ 25,783,561.00 $ 21,984,839.95 $
142,139,710.00 123,495,311.51
2,668,838.00
349,476.16
443,626.00
123,481.60
1,368,426.00
1,033,817.56
1,581,443.00
1,276,181.73
1,211,158.00
1,011,608.94
1,137,687.00
706,866.63
5,279,398.00
1,610,890.11
16,018,701.00
14,638,368.27
4,904,195.00
4,585,529.05
40,000.00
40,000.00
1,213,005.00 422,538.00
3,572,584.00 410,851.00 162,630.00 0.00
1,194,217.00 57,000.00
273,861.00 648,676.00 14,159,326.00
0.00 417,980.11 3,491,206.79 337,255.75 162,630.00
(250.00) 1,194,217.00
57,000.00 158,151.48
(585.00) 10,646,818.45
$ 224,691,431.00 $ 187,320,796.09 $
3,798,721.05 18,644,398.49
2,319,361.84 320,144.40 334,608.44 305,261.27 199,549.06 430,820.37
3,668,507.89 1,380,332.73
318,665.95 0.00
1,213,005.00 4,557.89
81,377.21 73,595.25
0.00 250.00
0.00 0.00 115,709.52 649,261.00 3,512,507.55
37,370,634.91
Excess of Funds Available over Expenditures
-2 -
$ 8,855,685.64 $
8,855,685.64
OFFICE OF THE GOVERNOR RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 2004
EXHIBIT"C"
Totals per Annual Supplement
Accruals June 30, 2003
Adjustment to Prior Year Expenditures
Salaries
Travel
$ 20,116,024.19 $ 440,059.75
160,715.92 -6,661.33
-1,746.34
$ 20,270,078.78 $ 438,313.41
-3-
OFFICE OF THE GOVERNOR RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30, 2004
EXHIBIT"D"
Totals per Annual Supplement Adjustment to Prior Year Expenditures
Fee Amount
Expense Amount
Total
$ 797,539.60 $ 1,002,424.67 $ 1,799,964.27
-32,058.91
-2,152.11
-34,211.02
$ 765,480.69 $ 1,000,272.56 $ 1,765,753.25
-4-