: ~ , ... ,.. 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 (,( 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-