GEORGIA RAIL PASSENGER AUTHORITY MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
Page 
 
LEITER OF TRANSMfITAL SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
GENERAL FUND 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
GENERAL FUND 
 
2 
 
C RECONCILIATION OF PER DIEM AND FEES 
 
3 
 
 
 
 RUSSELL W. HINTON 
STATE AUDITOR 
(404) 6562174 
 
 
J71b 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
September 24, 2001 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia Members of the Georgia Rail Passenger Authority Members of the State Transportation Board 
and Honorable Arthur Vaughn, Executive Director Georgia Rail Passenger Authority 
Ladies and Gentlemen: 
As part ofour audit ofthe general purpose financial statements ofthe State ofGeorgia presented in the State ofGeorgia Comprehensive Annual Financial Report and the issuance ofa Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 2001, we have performed certain audit procedures at the Georgia Rail Passenger Authority. Accordingly, the financial statements and compliance activities of the Georgia Rail Passenger 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 of1996. 
This Management Report contains information pertinent to the financial and compliance activities of the Georgia Rail Passenger Authority as of and for the year ended June 30, 2001. 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 Georgia Rail Passenger Authority, members ofthe Authority, and members ofthe State Transportation Board and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
 
RWH:as 
 
Ru ell W. Hinton State Auditor 
 
  
SELECTED FINANCIAL INFORMATION 
- 
 
 GEORGIA RAIL PASSENGER AUTHORITY ANALYSIS OF CHANGES IN FUND BALANCE 
GENERAL FUND YEAR ENDED JUNE 30, 2001 
FUND BALANCE - JULY 1, 2000 Unreserved 
ADDITIONS Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" 
DEDUCTIONS Unreserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 2001 
SUMMARY OF FUND BALANCE Unreserved Undesignated 
 
EXHIBIT "A" 
 
$ ~'_....:3::.L'5:::...1:..::;3=3,:..::;3..:,;1.",-98:::... 
 
$ 
 
3,514.09 
 
3,562,383.96 
 
$ 
 
3,565,898.05 
 
$ _~3::.L'5::..1:.;:3;.r.;:,3:.;:3.:,;1.:.:,98::.. 
$ =====3=,5..6.;.;;.15,=8.9.8.=.0.5... 
 
$ =====3=,5..6.5.;;;.1,=8.9.8.=,0=5 
 
- 1- 
 
 GEORGIA RAIL PASENGER AUTHORITY SCHEDULE QF FUNDS AVAILABLE AND EXPENDITURES 
GENERAL FUND YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "B" 
 
REVENUES 
OTHER REVENUES RETAINED Contracts Georgia Department of Transportation Operations Research and Development 
CARRY-OVER FROM ,PRIOR YEAR 
Transfer from Reserved Fund Balance 
 
FUNDS AVAILABLE 
 
Total Funds Available 
 
PERSONAL SERVICES 
Salaries Employer'S Contributions for: 
FICA Personal Liability Insurance 
 
,EXPENDITURES 
 
REGULAR OPERATING EXPENSES 
Supplies and Materials Rents (Other than Real Estate) Insurance and Bonding Other Operating Expenses Publications and Printing Equipment Purchases 
 
TRAVEL 
PER DIEM, FEES AND CONTRACTS 
Per Diem and Fees Contracts 
 
COMPUTER CHARGES Equipment Purchases 
REAL ESTATE RENTALS TELECOMMUNICAIIONS 
Total Expenditures Excess of Funds Available over Expenditures 
 
-2- 
 
$ 
 
555,666.00 
 
4.722.25 $ 
 
560,388.25 
 
3,513,331.98 
 
$ 4,073,720.23 
 
$ 
 
32,775.00 
 
475.27 15,652.00 
 
$ 
 
48,902.27 
 
$ 
 
2,194.21 
 
8,236.25 
 
78.00 
 
20,673.00 
 
235.00 
 
1,269.00 
 
$ 
 
32,685.46 
 
$ _ _~6.:..,7:!:43~2:.:.7:.~6 
 
$ 
 
296,069.88 
 
50,721.01 
 
$ 
 
346,790.89 
 
$ _ _....:4~11~8~6~.0~0 
 
$ 
 
7:....:,6~8~6.:.:..75~ 
 
$ _ _....:3~,6:::.::5=2:.:..14~ 
 
$ 
 
511,336.27 
 
3,562,383.96 
 
$ _,;;:,4,073,720.23 
 
 GEORGIA RAIL PASSENGER AUTHORITY RECONCILIATION OF PER DIEM AND FEES 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "C" 
 
Totals per Annual Supplement 
Adjustments Moreland, Altobelli and Associates Hometown Associates 
 
TYPE PAYMENT 
 
FEE . AMOUNT 
 
EXPENSE AMOUNT 
 
TOTAL 
 
$ 80,636.74 $ 
 
69.88 $ 80,706.62 
 
Consultant Consultant 
 
50,000.00 165,363.26 
 
50,000.00 165,363.26 
 
$ 296,000.00 $ _ _..6.=9..8....8.. $ 296,069.88 
 
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