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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 
 
-1- 
 
  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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