DEPARTMENT OF INSURANCE 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 
 
 SSELL W. HINTON 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w.. Suite 214 Atlanta, Georgia 30334-8400 
November 30, 2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia 
and Honorable John W. Oxendine, Commissioner Department of Insurance 
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 Department of Insurance. Accordingly, the financial statements and compliance activities of the Department of Insurance were examined to the extent considered 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 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 Department ofInsurance 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 Department of Insurance and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
o~HinmtoLn U~ State Auditor 
RWH:gp 
 
 SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF INSURANCE 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" 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1999 Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30. 2000 
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Surplus 
 
EXHIBIT "A" 
 
$ 
 
52,044.21 
 
366,272.06 
 
$ 418,316.27 
 
$ 296,451.15 
357,784.19 
$ 654,235.34 
 
$ 366,272.06 
52,044.21 
$ 418,316.27 
$ 654,235.34 
 
$ 
 
48,001.21 
 
606,234.13 
 
$ 654,235.34 
 
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 DEPARTMENT OF INSURANCE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2000 
 
EXHIBIT"B" 
 
$ 17,581,711.00 $ 17,325,890.03 $ _ _-..::;.25~5:...:.;,8;.::2~0.~97.:.... 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Y2K 
 
$ 14,233,146.00 $ 13,987,532.94 $ 
 
730,281.00 
 
725,719.55 
 
454,190.00 
 
435,414.16 
 
119,026.00 
 
118,924.55 
 
82,276.00 
 
20,341.80 
 
200,088.00 
 
196,122.51 
 
796,091.00 
 
796,048.00 
 
317,912.00 
 
298,574.80 
 
644,658.00 
 
385,715.53 
 
4,043.00 
 
3,712.00 
 
245,613.06 4,561.45 18,775.84: 101.45 
61,934.20 3,965.49 43.00 
19,337.20 258,942.47 
331.00 
 
$ 17,581,711.00 $ 16,968,105.84 $ _ _-=6..:...13::!.,.=.:60:..:5~.1:..:..6 
 
Excess of Funds Available over Expenditures 
 
$ 
 
357,784.19 $==~3~57::!::,7;.;;8;;;;.4,;,,;,.1~9 
 
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