- Collection:
- Georgia Government Publications
- Serial:
- Review report, Georgia Music Hall of Fame Authority, a component unit of the state of Georgia year ended ...
- Title:
- Management report, Georgia Music Hall of Fame Authority, a component unit of the state of Georgia, year ended June 30, 1998
- Creator:
- Georgia. Dept. of Audits and Accounts
- Contributor to Resource:
- Georgia. Department of Audits and Accounts.
Georgia Music Hall of Fame Authority.
Georgia. Department of Audits. - Publisher:
- Atlanta, Ga. : Dept. of Audits and Accounts
- Date of Original:
- 1997/1998
- Subject:
- 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.
Report year covers fiscal year.
Issues for <1995>-1996 issued by the State of Georgia, Dept. of Audits, 1997- by the Dept. of Audits and Accounts.
June 30, 1995; title from cover.
Year ended June 30, 2004. - External Identifiers:
- Call Number GA A800 .R1 M88 1997-98
- Metadata URL:
- https://dlg.galileo.usg.edu/id:dlg_ggpd_y-ga-ba800-b-pr1-bm88-b1997-h98
- Digital Object URL:
- https://dlg.galileo.usg.edu/do:dlg_ggpd_y-ga-ba800-b-pr1-bm88-b1997-h98
- Language:
- eng
- Holding Institution:
- University of Georgia. Map and Government Information Library
- Rights:
-
MANAGEMENT REPORT GEORGIA MUSIC HALL OF FAME AUTHORITY A COMPONENT UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1998
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400
GEORGIA MUSIC HALL OFFAME AUTHORITY MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE
BUDGETFUND
1
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGETFUND
2
C SCHEDULE OF OTHER REVENUES
3
D RECONCILIATION OF SALARIES AND TRAVEL
4
E RECONCILIATION OF PER DIEM AND FEES
5
..,
CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174
DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
January 29, 1999
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the Board of Directors of the Georgia Music Hall of Fame Authority
and Honorable Robert S. Blount, Executive Director
Ladies and Gentlemen:
As part of our audit of the general purpose 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 ofand for the year ended June 30, 1998, we have performed certain audit procedures at the Georgia Music Hall of Fame Authority. Accordingly, the financial statements and compliance activities of the Georgia Music Hall of Fame 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 Georgia Music Hall ofFame Authority as ofand for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the Georgia Music Hall of Fame Authority. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
CLV:jb
Claude L. Vickers State Auditor
SELECTED FINANCIAL INFORMATION
GEORGIA MUSIC HALL OF FAME AUTHORITY ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30. 1998
FUND BALANCE - JULY 1, 1997 Reserved Unreserved Undesignated
ADDITIONS Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Adjustments to Prior Year's Accounts Receivable Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 1998
SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Educational Exhibits/Programming
Unreserved Undesignated
EXHIBIT"A"
$
405,000.00
1, 1881469.08
$ 1,593,469.08
$ 2,036,794.78
$
336.00
1,593,469.08
$ 1,593,805.08
$ 2,036,458.78
$
1,775.00
405,000.00
$
406,775.00
1,629,683.78
$ 2,036,458.78
-1-
GEORGIA MUSIC HALL OF FAME AUTHORITY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 1998
EXHIBIT"B"
FUNDS AVAILABLE REVENUES
Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Fund Balance
EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Telecommunications Per Diem, Fees and Contracts Cost of Goods Sold Capital Outlay
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
0.00 $
1,775.00 $
2,109,800.00 1,653,078.65
$ 2,109,800.00 $ 1,654,853.65 $
1,775.00 -456,721.35
-454,946.35
0.00 1,593,469.08
1,593,469.08
$ 2,109,800.00 $ 3,248,322.73 $
1,138,522.73
---'-----'----
$ 749,188.00 $ 478,541.12 $
782,326.00
547,522.77
29,500.00
14,560.25
162,500.00
8,864.26
12,600.00
12,482.49
26,000.00
27,352.82
37,186.00
11,086.88
62,500.00
111,117.36
248,000.00
0.00
270,646.88 234,803.23
14,939.75 153,635.74
117.51 -1,352.82 26,099.12 -48,617.36 248,000.00
$ 2,109,800.00 $ 1,211,527.95 $ _ _ _8_9--'8,_27_2_.0_5
Excess of Funds Available over Expenditures
$ 2,036,794.78 $ =====2=,0=36=,7=9=4=.7=8
-2-
GEORGIA MUSIC HALL OF FAME AUTHORITY SCHEDULE OF OTHER REVENUES YEAR ENDED JUNE 30, 1998
Admission Contract
Department of Community Affairs Donations Events Interest Earned Membership Fees Other Room Rentals Sale of Merchandise
EXHIBIT"C"
$
157,188.49
1,113,812.00 37,600.00 23,042.50 75,291.00 3,610.00 653.64 65,760.50
176,120.52
$ ===1,==65=3=,0=7=8=.6=5
-3-
GEORGIA MUSIC HALL OF FAME AUTHORITY RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1998
EXHIBIT"D"
Totals per Annual Supplement
Adjustments Blout, Gaudet, Hilton, Johnson, Jordon, Love, Major, Martin, Martin, McDougal, McGahee, Noegel, Randall, Richard, Sailers, Sandifer, Shumate, Spence, Vance, Wilder, Willett, Williams,
Robert S. Jami S. Mary Lou
Joseph R.
Deedra J. Lisa A. Dorothy L. Dalee. Laura A. Kathy H. Marilyn Kimberlee A. NikiiT. Alesa G.
William R.
Rebecca S. Stephen B. Melvina Edward J. Donna M. Richard M. Sandra H.
SALARIES
TRAVEL
$
0.00 $
0.00
75,804.00 22,541.25
2,205.00 46,236.50
260.07 10,422.50
3,729.00 4,233.60 26,478.00 30,927.00 10,847.25 22,259.00 3,374.68 3,554.13
528.75 6,987.00 21,894.00 5,016.00 21,241.60 3,982.02 32,967.00 11,022.00
3,460.03 1,918.58
635.23 309.50
5,919.02 142.65
838.63 1,273.61
63.00
$ 366,510.35 $
14,560.25
-4-
GEORGIA MUSIC HALL OF FAME AUTHORITY RECONCILIATION OF PER DIEM AND FEES YEAR ENDED JUNE 30, 1998
EXHIBIT"E"
Totals per Annual Supplement
Adjustments
Browne,
Don
Capes,
Melissa
Cole,
Lisa
Egg Boy Consultants
Hart,
Connie
Norrell Services, Incorporated
Randstad Staffing Services
Reese,
Charles
TYPE PAYMENT
Other Fees Other Fees Other Fees Consultant Other Fees Other Fees Other Fees Other Fees
FEE AMOUNT
EXPENSE AMOUNT
$
0.00 $
0.00 $
TOTAL 0.00
768.00 285.00 1,110.00 1,092.50 810.94 4,450.54 2,374.40 195.50
768.00 285.00 1,110.00 1,092.50 810.94 4,450.54 2,374.40 195.50
$ 11,086.88 $
0.00 $ 11,086.88
-5-