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MANAGEMENT REPORT JEKYLL ISLAND STATE PARK AUTHORITY A COMPONENT UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1999 \ 
'-~.- - - - - - - - - - - - ' - - - - - - - - _ . / 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 JEKYLL ISLAND STATE PARK AUTHORITY MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
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 SALARIES AND TRAVEL 
 
5 
 
E RECONCILIATION OF PER DIEM AND FEES 
 
6 
 
F REPAYMENT SCHEDULE OF AMOUNTS OWED TO THE 
 
DEPARTMENT OF NATURAL RESOURCES 
 
7 
 
SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
 
 RUSSELL W. HINTON 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w', Suite 214 . Atlanta, Georgia 30334-8400 
December 2, 1999 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe Jekyll Island State Park Authority 
and Honorable William A. Donohue, Executive Director Jekyll Island State Park Authority 
Ladies and Gentlemen: 
As part of our audit of the general purpose financial statements ofthe 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, 1999, we have performed certain audit procedures at the Jekyll Island State Park Authority. Accordingly, the financial statements and compliance activities of the Jekyll Island State Park Authority 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 Jekyll Island State Park Authority as of and for the year ended June 30, 1999. 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 Jekyll Island State Park Authority and members of the Authority and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
Russell W. Hinton State Auditor 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 JEKYLL ISLAND STATE PARK AUTHORITY ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 3D, 1999 
FUND BALANCE - JULY 1, 1998 Unreserved 
ADDITIONS Excess of Funds Available over Expenditures Exhibit "B" Reimbursement of Prior Year's Expenditures 
DEDUCTIONS Unreserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30,1999 
SUMMARY OF FUND BALANCE Unreserved Undesignated 
 
EXHIBIT "A" 
$ 3,975,195.26 $ 4,354,476.63 
902,935.13 $ 5,257,411.76 $ 3,975,195.26 $ 5,257,411.76 
$ 5,257,411.76 
 
- 1- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 1999 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE REVENUES 
Other Revenues Retained CARRY-OVER FROM PRIOR YEAR 
Transfer from Unreserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 14,698,362.97 $ 15,062,960.32 $ 
 
364,597.35 
 
0.00 
 
3,975,195.26 
 
3,975,195.26 
 
$ 14,698,362.97 $ 19,038,155.58 $ _---:::4J.:::,3:.::;39~,7:...::9:::.2.:..::::.6~1 
 
EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Telecommunications Per Diem, Fees and Contracts Capital Outlay Debt Service 
Excess of Funds Available over Expenditures 
 
$ 7,263,472.10 $ 7,290,686.01 $ 
 
4,728,491.69 
 
4,589,261.17 
 
53,623.80 
 
42,898.17 
 
0.00 
 
543,373.92 
 
88,230.02 
 
85,261.71 
 
546,769.72 
 
708,416.98 
 
25,000.00 
 
532,711.99 
 
888,943.00 
 
891,069.00 
 
-27,213.91 139,230.52 
10,725.63 -543,373.92 
2,968.31 -161,647.26 -507,711.99 
-2,126.00 
 
$ 13,594,530.33 $' 14,683,678.95 $ 
 
-1,089,148.62 
 
$ 1,103,832.64 $ 4,354,476.63 $ ======3:!,;;;,2=50::;.:;,6~4;,;;;.3;,;;;,.9;;;.9 
 
-2- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY SCHEDULE OF OTHER REVENUES RETAINED 
YEAR ENDED JUNE 30,1999 
 
EXHIBIT "C" 
 
Contracts Georgia State Financing and Investment Commission Project Number 1993-F Project Number 1997-C 
Georgia Department of Industry, Trade and Tourism 
Hotel/Motel Tax 
Rental Income Building Rentals Business Leases Bicycle Rentals Cable Service Rentals Convention Center Rentals Equipment Rentals Golf Cart Rentals Lot Rentals Picnic Areas Site Rentals Soccer Complex Rentals 
Sales and Services Alcoholic Beverage Sales Less: Cost of Goods Sold 
Ambulance Services Annual Decal Sales Concession Sales 
Less: Cost of Goods Sold 
Day Camp Fire Protection Fees Food Sales 
Less: Cost of Goods Sold 
Fuel Sales Less: Cost of Goods Sold 
Golf Miscellaneous Parking Fees Plants Special Events Storage Tennis Tours Water Park Water, Sanitation and Sewage 
 
$ 104,441.00 508,976.63 $ 613,417.63 
1,000.00 
1,250,838.46 
 
$ 
 
60,532.00 
 
2,083,882.70 
 
55,736.09 
 
23,677.13 
 
236,864.80 
 
21,426.73 
 
1,155,477.60 
 
209,330.00 
 
4,215.00 
 
462,716.24 
 
15,689.00 
 
4,329,547.89 
 
$ 366,804.93 -96,277.69 $ 270,527.24 
 
$ 348,778.36 
-188,699.27 
 
24,387.19 119,444.00 
160,079.09 
 
$ 2,371,635.40 
-882,316.47 
 
17,860.00 264,345.76 
1,489,318.93 
 
$ 
 
6,621.25 
 
-2,363.43 
 
4,257.82 
 
2,027,708.21 112,740.25 
1,093,977.00 14,192.05 3,703.67 197.00 24,651.04 
343,223.84 1,164,694.79 
975,248.51 
 
8,110,556.39 
 
-3- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY SCHEDULE OF OTHER REVENUES RETAINED 
YEAR ENDED JUNE 30,1999 
 
EXHIBIT"C" 
 
Other Applied Penalties Bank Card Processing Fees Beach Music Festival Building Permits Bureau Dues Cash Over/Short Commissions Country Music Festival Coupon Income Donations Education Program Fireworks Food Service Gratuities Great Golden Easter Egg Hunt Holiday Activities Interest on Investments Liquor, Stamps and Licenses Tournaments Vendor's Compensation on Sales Tax Collections Water Analysis 
 
$ 14,366.62 -62,887.71 97,497.66 60.00 1,823,00 -3,785.78 15,381.20 147,641.70 20,913,62 149.30 . 27,969,72 600.00 153,584.42 1,691.00 1,084.00 228,506.13 78,990.73 10,530.52 3,061.62 20,422.20 $ 757,599.95 
 
$ 15,062,960.32 
 
-4- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30,1999 
 
EXHIBIT "D" 
 
Totals per Annual Supplement 
 
Accruals June 30, 1998 June 30,1999 
 
Adjustments Anders, Brigando, Brigando, Donohue, Ferra, Graham, Holman, Johnson, Moses, Pickett, Sellers, Speed, Taylor, Walker, 
 
Brannen Kim Peter P., Jr. William A. April Charlotte Amanda David L., Sr. Charles Ed Myra S. Caroll Lynn Veron D. Steve 
 
SALARIES 
 
TRAVEL 
 
$ 5,765,553.60 $ 42,532.03 
 
-224,858.91 243,520.04 
 
366.14 
 
-289.26 2,352.15 2,262.95 3,283.00 
-29.84 -54.86 -362.00 469.64 
4.59 225.00 -122.96 -190.06 
70.66 -583.16 
 
$ 5,791,250.58 $ 42,898.17 
 
-5- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY RECONCILIATION OF PER DIEM AND FEES 
YEAR ENDED JUNE 30, 1999 
 
EXHIBIT "E" 
 
Totals per Annual Supplement 
Adjustments Bare Associates International Benoist, David Campbell, Anthony Golden, Richie Hutto, Richard Jenkins, Charles John A. Tuten Associates Law Engineering and Environment Naugle, Jeff R. Friedman and Associates Transportation, Georgia Department of 
 
TYPE PAYMENT 
Consultant Reimbursable Expense Reimbursable Expense Reimbursable Expense Consultant Reimbursable Expense Architect Consultant Reimbursable Expense Consultant Reimbursable Expense 
 
FEE AMOUNT 
 
EXPENl:?E AMOUNT 
 
TOTAL 
 
$ 65,581.09 $ 36,537.82 $ 102,118.91 
 
16,620,00 
3,000,00 1,937.50 
776.75 3,000.00 
 
-333.79 -86.41 -243.16 304.20 
59.99 807.50 
 
16,620.00 -333.79 -86.41 -243.16 3,000.00 304.20 1,937.50 776.75 59.99 3,000.00 807,50 
 
$ 90,915.34 $ 37,046.15 $ 127,961.49 
 
-6- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY REPAYMENT SCHEDULE OF AMOUNTS OWED TO THE 
DEPARTMENT OF NATURAL RESOURCES 
JUNE 30. 1999 
 
EXHIBIT"F" 
 
CHANGES IN REPAYMENT SCHEDULE 
 
Balance July 1, 1998 
 
$12,555,745.00 
 
Repayments During Fiscal Year 1999 State Appropriations 
 
-53,750.00 
 
General Obligation Bond Proceeds and Interest 
 
-837.319.00 
 
Balance June 30, 1999 
 
$11.664.676.00 
 
REPAYMENT SCHEDULE BY FISCAL YEAR 
 
2000 2001 2002 2003 2004 Thereafter 
 
$ 892,085.00 840,190.00 842,120.00 843,570.00 844,913.00 
7.401.798.00 
 
$11.664.676.00 
 
REPAYMENT OF STATE APPROPRIATIONS 
 
The budget of the Department of Natural Resources, as provided for in Section 33 of the Supplemental Appropriations Act of 1978-1979 as approved February 28, 1979, provided for payments to Jekyll Island State Park Authority in the amounts of$I,140,000.00 for operations and $150,000.00 for capital outlay. Section 33 also required the Authority to repay the State of Georgia $1,000,000.00 in principal over a period ofno more than twenty years beginning with fiscal year 1981. At June 30, 1999, the unpaid balance of appropriations was $53,750.00. 
 
REPAYMENT OF GENERAL OBLIGATION BONDS 
 
During the fiscal year ended June 30, 1987, the General Assembly of Georgia authorized the issuance of not more than $4,600,000.00 in General Obligation Debt for the purpose of financing specific capital outlay projects for the Jekyll Island StatePark Authority. Under tenns of the funding agreement, the Authority is to repay the principal of $4,600,000.00 and interest of $616,884.00 to the State of Georgia through the Department of Natural Resources over a twenty year period in equal annual installments of $260,844.00 beginning on June. 15, 1990. At June 30, 1999, the unpaid balaJ;lce ofbond proceeds for these projects was $2,608,440.00. 
 
-7- 
 
 JEKYLL ISLAND STATE PARK AUTHORITY REPAYMENT SCHEDULE OF AMOUNTS OWED TO THE 
DEPARTMENT OF NATURAL RESOURCES 
JUNE 30,1999 
 
EXHIBIT"F" 
 
REPAYMENT OF GENERAL OBLIGATION BONDS 
During the fiscal year ended June 30, 1994, the General Assembly of Georgia authorized the issuance of an additional $7,500,000,00 in General Obligation Debt for construction of a nine hole golf course, improvements to the existing course and renovation ofthe convention center, Under terms of the funding agreement, the Authority is to repay the principal of $7,500,000,00 and interest of $4,574,752.00 to the State of Georgia through the Department of Natural Resources over a twenty year period in annual installments beginning on June 15, 1994. At June 30, 1999, the unpaid balance ofbond proceeds for these projects was $9,002,486.00. 
 
-8- 
 
 SECTIONll AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED CO'STS 
 
 JEKYLL ISLAND STATE PARK AUTHORITY AUDITEE'S RESPONSE 
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30. 1999 
 
PRIOR YEAR FINANCIAL STATEMENT FINDINGS ANPQUESTIONED COSTS 
 
FINDING CONTROL NUMBER AND STATUS 
 
910-96-02 FS-91 0-97-02 FS-91 0-98-01 
 
Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented