Management report, Agency for Removal of Hazardous Materials, an organizational unit of the state of Georgia, year ended June 30, 2002

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AGENCY FOR REMOVAL OF HAZARDOUS MATERIALS 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

C SCHEDULE OF OTHER REVENUES RETAINED

3

D RECONCILIATION OF PER DIEM AND FEES

4

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I

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

H1~TON

STATc AUDITOR

(404)650-:174

Atlanta, Georgia 30334-8400

February 28, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia
and Honorable Ray Crawford, Interim Executive Director
Ladies and Gentlemen.
As part of our audit of 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 Agency for Removal of Hazardous Materials. Accordingly, the financial statements and compliance act1v1t1es of the Agency for Removal of Hazardous Materials 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 Agency for Removal of Hazardous Materials as of and for the year ended June 30, 2002. The particular information provided is 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 specified parties
Respectfully submitted,

~~-~... Russell W. Hinton State Auditor

RWH.Jkr

SELECTED FINANCIAL INFORMATION

AGENCY FOR REMOVAL OF HAZARDOUS MATERIALS ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2002

EXHIBIT "A"

FUND BALANCE - JULY 1, 2001 Reserved Unreserved
ADDITIONS Excess of Funds Available over Expenditures Exh1b1t "B"
DEDUCTIONS Decrease in lnventones Fund Balance Carried Over from Pnor Year as Funds Available

$

18,77245

176 45

$ _ _ _ _1.:.;:8""'9:.:4.::.8.::.9=-0

$ _ _ _ _1.:.;:9""'6::.::9.::.9.::0:::.5

$

1,407 11

18 948 90

$ _ _ _....;;2;;.;;0.;;,3=5.;;.6..::.0-'-1

FUND BALANCE - JUNE 30, 2002
SUMMARY OF FUND BALANCE Reserved Inventories Unreserved

$ ====1=82=9=1=94.;,

$

17,365 34

92660

$====1=8;.;;,2=9=1=94=

- 1-

AGENCY FOR REMOVAL OF HAZARDOUS MATERIALS SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
Other Revenues Retained CARRY-OVER FRQ\.1 PRIOR YEAR
Transfer from Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$

586,561 00 $

586,560 80 $

0 00

18 948 90

$

586,561 00 $

605,509 70 $

-0 20 18 948 90 18,948 70

EXPENDITURES Regular Operating Expenses Per Orem and Fees Contracts
Excess of Funds Available over Expenditures

$

11,186 00 $

11,01513 $

50,840.00

50,840 00

524,535 00

523,955 52

$

586,561 00 $

585,81065 $

$

19 699 05 $

170 87 000
57948
750 35
19,699 05

-2-

AGENCY FOR REMOVAL OF HAZARDOUS MATERIALS SCHEDULE OF OTHER REVENUES RETAINED YEAR ENDED JUNE 30. 2002

EXHIBIT "C"

Contracts Adm1nrstrat1ve Services, Department of Board of Regents of the University System of Georgia

$ 405,335 00 181,225 80
$ 586,560 80

-3-

AGENCY FOR REMOVAL OF HAZARDOUS MATERIALS RECONCILIATION OF PER DIEM AND FEES YEAR ENDED JUNE 30, 2002

EXHIBIT"D"

Totals per Annual Supplement
AdJustments S011 and Environmental

TYPE PAYMENT
Other Fees

FEE AMOUNT

EXPENSE AMOUNT

$

49,440 00 $

000 $

TOTAL 49,440 00

140000

140000

$

50,840 00 $

0 00 $

50,840 00

-4-