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MANAGEMENT REPORT SECRETARY OF STATE AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1997 
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STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 SECRETARY OF STATE MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LEITER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMAnON 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
3 
 
SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
B 
 
"A" SECRETARY OF STATE 
 
4 
 
C 
 
liB" REAL ESTATE COMMISSION 
 
5 
 
D RECONCILIAnON OF SALARIES AND TRAVEL 
 
6 
 
 CLAUDE L. VICKERS 
STATE AUDITOR 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
September 5, 1997 
 
Honorable Zell Miller, Governor Members ofthe General Assembly of Georgia 
and Honorable Lewis A. Massey Secretary of State 
Ladies and Gentlemen: 
As part of our audit ofthe statutory basis financial statements ofthe State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia 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, 1997, we have performed certain audit procedures at the Secretary of State. Accordingly, the financial statements and compliance activities of the Secretary of State were examined to the extent considered necessary in order to express 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 Secretary of State as of and for the year ended June 30, 1997. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of the Secretary of State. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
~~ 
Claude 1. Vickers State Auditor 
CLV:dt 
 
 SELECTED FINANCIAL INFORMAnON 
 
 SECRETARY OF STATE ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 1997 
 
EXHIBIT "A" 
 
FUND BALANCE - JUNE 30,1997 
SUMMARY OF FUND BALANCE Reserved State Funds Federal Financial Assistance Other Funds 
Surplus 
 
$ 1,613,225.85 $ 
 
79,835.32 $ 1,693,061.17 
 
$ 
 
50,800,00 $ 
 
6,443.17 
 
28,818.85 
 
$ 
 
86,062.02 $ 
 
1,527,163.83 
 
0.00 $ 
 
50,800.00 6,443.17 
28,818.85 
 
0.00 $ 
 
86,062.02 
 
79,835.32 
 
1,606,999.15 
 
$ 1,613,225.85 $ 
 
79,835.32 $ 1,693,061.17 
 
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 SECRETARY OF STATE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"A" SECRETARY OF STATE YEAR ENDED JUNE 30, 1997 
 
EXHIBIT"B" 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem. Fees and Contracts Election Expenses 
Excess of Funds Available over Expenditures 
 
$ 31.789,622.00 $ 31,678,624.20 $ _ _-_1_10....:..9_9_7_.8_0 
 
$ 18.043.602.00 $ 16,735.927.38 $ 
 
4.326,867.00 
 
4.274,766.85 
 
249.166.00 
 
231,599.46 
 
126,408.00 
 
126.408.00 
 
139.690,00 
 
130,060.21 
 
3,023.808.00 
 
2,954.144.20 
 
2,464,222.00 
 
2.464,222.20 
 
939,893.00 
 
899,434.11 
 
1,870,966.00 
 
1.784.034.66 
 
605,000.00 
 
604.285.05 
 
1,307.674.62 52,100.15 17.566.54 0.00 9.629.79 69.663.80 -0.20 40.458.89 86,931,34 714.95 
 
$ 31.789,622.00 $ 30.204,882.12 $ 
 
1,584.739.88 
 
--..:.;;..;~...;;..;;,,;...;;..;;,,; 
 
$ 1.473.742.08 $ ==1...4..7...:;3...7.=4=2,=0=8 -4- 
 
 SECRETARY OF STATE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"B" REAL ESTATE COMMISSION YEAR ENDED JUNE 30, 1997 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE 
REVENUES 
State Appropriation Other Revenues Retained 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 2,185,821,00 $ 2,174,821,00 $ 
 
20,972,00 
 
20,972,31 
 
-11,000,00 0,31 
 
$ 2,206,793,00 $ 2,195,793,31 $ 
 
-_10....:,,_99_9_,6_9 
 
EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts 
Excess of Funds Available over Expenditures 
 
$ 1,302,862,00 $ 1,225,789.76 $ 
 
171,976,00 
 
166,012,24 
 
15,000,00 
 
12,460.11 
 
29,096,00 
 
29,096,00 
 
10,631,00 
 
7,630.68 
 
335,622.00 
 
341,329.89 
 
165,300.00 
 
164,415.60 
 
41,556.00 
 
42,378.88 
 
134,750,00 
 
129,457.04 
 
77,072.24 5,963,76 2,539,89 0.00 3,000,32 -5,707,89 884.40 -822,88 5,292.96 
 
$ 2,206,793.00 $ 2,118,570.20 $ - - - -8-8',2-22-.8-0 
 
$ 
 
77,223.11 $======7:::i7::::l::,2=:2:=3.=1=1 
 
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 SECRETARY OF STATE RECONCILIATION OF SALARIES AND TRAVEL 
YEAR ENDED JUNE 30, 1997 
 
EXHIBIT"D" 
 
Totals per Annual Supplement 
Accruals June 30, 1996 June 30,1997 
 
SALARIES 
$ 13,197,991.19 $ 
 
TRAVEL 247,959.45 
 
-2,843.41 
 
-653.83 156.00 
 
$ 13,195,147.78 $ 
 
247,461.62 
 
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