Management report, Secretary of State, an organizational unit of the state of Georgia, year ended June 30, 1998

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MANAGEMENT REPORT SECRETARY OF STATE AN ORGANIZATIONAL 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

SECRETARY OF STATE MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMAnON

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

1

SCHEDULES OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

B

"A" SECRETARY OF STATE

2

C

"B" REAL ESTATE COMMISSION

3

D RECONCILIAnON OF TRAVEL

4

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
August 26, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia
and Honorable Lewis A. Massey Secretary of State
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the 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 of and for the year ended June 30, 1998, 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 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 Secretary of State as of and 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 Secretary of State. 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 INFORMAnON

SECRETARY OF STATE ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30. 1998

EXHIBIT "A"

FUND BALANCE - JUNE 30. 1998
SUMMARY OF FUND BALANCE Reserved State Funds Federal Financial Assistance Other Funds
Surplus

$ 1,423,547.31 $

99,932.92 $ 1,523,480.23

$ 150,800.00 2,224.33
41,411.13

$ 150,800.00 2,224.33
41,411.13

$ 194,435.46

$ 194,435.46

1,229,111.85 $_--=.99=,=..:93;.:2,;.::.9=-2 1,329,044.77

$ 1,423,547.31 $

99,932.92 $ 1,523,480.23

- 1-

SECRETARY OF STATE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" SECRETARY OF STATE YEAR ENDED JUNE 30, 1998

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 28,805,182.00 $ 28,373,377.00 $

14,219.00

72,765.38

2,988,174.00

2,906,856.21

$ 31,807,575.00 $ 31,352,998.59 $

-431,805.00 58,546.38 -81,317.79
-454,576.41

0.00

86,062.02

86,062.02

$ 31,807,575.00 $ 31,439,060.61 $ _ _....;.-3_68.;..:.,5.;....1_4"""'.3.:,..9

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Election Expenses

$ 17,762,324.00 $ 3,642,364.00 317,929.00 178,901.00 242,482.00 3,089,487.00 2,402,255.00 962,501.00 2,394,797.00 814,535.00

17,046,896.62 $ 3,567,979.50 231,986.79 178,901.00 137,110.63 2,837,341.81 2,388,679.54 925,895.37 2,199,209.32 572,926.00

715,427.38 74,384.50 85,942.21 0.00
105,371.37 252,145.19
13,575.46 36,605.63 195,587.68 241,609.00

$ 31,807,575.00 $ 30,086,926.58 $_----'1..,7.._.20.....:.,64---.;.8....;..4.;;;..2

Excess of Funds Available over Expenditures

$ 1,352,134.03 $ =====1:!:::,3=52::::!,=134====:.0==3

- 2-

SECRETARY OF STATE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" REAL ESTATE COMMISSION YEAR ENDED JUNE 30, 1998

EXHIBIT"C"

FUNDS AVAILABLE
REVENUES
State Appropriation Other Revenues Retained

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

$ 2,235,046.00 $ 2,235,046.00 $

13,153.00

13,152.87

0.00 -0.13

$ 2,248,199.00 $ 2,248,198.87 $

-_0_.1_3

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts

$ 1,344,466.00 $ 171,233.00 15,510.00 27,910.00 9,630.00 333,150.00 165,300.00 48,000.00 133,000.00

1,299,482.50 $ 167,644.77 14,713.03 27,910.00 3,762.49 319,276.70 164,415.60 47,605.95 103,775.80

44,983.50 3,588.23 796.97 0.00 5,867.51 13,873.30 884.40 394.05
29,224.20

$ 2,248,199.00 $ 2,148,586.84 $ _ _-,,-99.:...:,,6,;;.,.1;,...;2.;,.;..1,;;.,.6

Excess of Funds Available over Expenditures

$

99,612.03 $====99:=!:,6=:1=:2:=.0=3

- 3-

Totals per Annual Supplement
Accruals June 30,1997

SECRETARY OF STATE RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 1998

EXHIBIT "0"
$ 248,092.55 -156.00
$ 247,936.55

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