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K3 <eo, .;i.oo~S TATE OF GEORG I A
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W Hmtory State Auditor
MANAGEMENT REPORT GEORGIA RAIL PASSENGER AUTHORITY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30 2002
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GEORGIA RAIL PASSENGER AUTHORITY MANAGEMENT REPORT -TABLE OF CONTENTS-
LETTER OF TRAN SMITTAL
SELECTED FINANCIAL INFORMATION
EXHIBITS
A ANALYSIS OF CHANGES IN FUND BALANCE GENERAL FUND
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES GENERAL FUND
Page
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DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214
w. RUSSELL
HINTON
STA TE AUDITOR
(404) 656-2174
Atlanta, Georgia 30334-8400
February 4, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Georgia Rail Passenger Authority Members of the State Transportation Board
and Honorable Carl Rhodenizer, Chairman Georgia Rail Passenger Authority
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 Georgia Rail Passenger Authority. Accordingly, the financial statements and compliance activities of the Georgia Rail Passenger Authority 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 activities of the Georgia Rail Passenger Authority as of and for the year ended June 30, 2002. 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 State of Georgia and members of the Board and 1s not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~...td:::i
RWH:ch
SELECTED FINANCIAL INFORMATION
GEORGIA RAIL PASSENGER AUTHORITY ANALYSIS OF CHANGES IN FUND BALANCE
GENERAL FUND YEAR ENDED JUNE 30, 2002
EXHIBIT"A"
FUND BALANCE - JULY 1, 2001 Unreserved
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Unreserved Fund Balance Carried Over from Prior Year as Funds Available
$
3,565,898.05
$
525.00
3,518,775.36
$
3,519,300.36
$
3,565,898.05
FUND BALANCE - JUNE 30, 2002
SUMMARY OF FUND BALANCE Unreserved Undesignated
$ ===3='=51=9=,3=0=0=.3=6 $ ======3'=5=19=,3=0=0=.3=6
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GEORGIA RAIL PASSENGER AUTHORITY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
GENERAL FUND YEAR ENDED JUNE 30, 2002
EXHIBIT "B"
FUNDS AVAILABLE
REVENUES
Other Revenues Retained Contracts Georgia Department of Transportation - Operations
CARRY-OVER FROM PRIOR YEAR
Transfer from Unreserved Fund Balance
$ ___5::.;6::..;1~,0=-=0:..:..7-=0=0 3,565,898.05
Total Funds Available
PERSONAL SERVICES Salaries Employer's Contnbut1ons for FICA Personal L1ab1hty Insurance
EXPENDITURES
REGULAR OPERATING EXPENSES
Supplies and Materials Rents (Other than Real Estate) Insurance and Bonding Other Operating Expenses Pubhcat,ons and Printing Equipment Purchases Software
TRAVEL PER DIEM AND FEES CONTRACTS REAL ESTATE RENTALS TELECOMMUNICATIONS
Total Expenditures Excess of Funds Available over Expenditures
$
4,126,905 05
$
53,583 66
52547 12 467 00
$
66 576 13
$
1,414 62
4,658 00
78 00
10,665 00
416 25
2,467 00
866 00
$
20,564 87
$
30 110.43
$
364,127 35
$
108,048 93
$
15,523 00
$
3 178 98
$
608,129 69
3,518,775 36
$
4,126,905 05
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