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MANAGEMENT REPORT STATE SOIL AND WATER CONSERVATION COMMISSION 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 
 
 STATE SOIL AND WATER CONSERVATION COMMISSION MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMAnON 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
October 1, 1998 
 
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Soil and Water Conservation Commission 
and Honorable F. Graham Liles, Jr., Executive Director 
Ladies and Gentlemen: 
As part of our audit of the statutory basis fmancial 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 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, 1998, we have performed certain audit procedures at the State Soil and Water Conservation Commission. Accordingly, the financial statements and compliance activities of the State Soil and Water Conservation Commission 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. 
1lris Management Report contains information pertinent to the fmancial and compliance activities ofthe State Soil and Water Conservation Commission 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 State Soil and Water Conservation Commission. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
~/Y?~ 
Claude L. Vickers State Auditor 
CLV:ds 
 
 SELECTED FINANCIAL INFORMATION 
 
 STATE SOil AND WATER CONSERVATION COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 1998 
FUND BALANCE - JULY 1, 1997 Surplus 
ADDITIONS Excess of Funds Available over Expenditures Exhibit "B" Prior Year's Checks Voided 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1997 
FUND BALANCE - JUNE 30,1998 
SUMMARY OF FUND BALANCE Surplus 
 
EXHIBIT "A" 
$ 9,588.73 $ 5,122.38 
30.00 $ 5,152.38 
$ 9,588.73 $ 5,152.38 
$ 5,152.38 
 
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 STATE SOIL AND WATER CONSERVATION COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE 
REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 2,132,890.00 $ 2,106,800.00 $ 
 
452,641.00 
 
452,637.12 
 
6,333.00 
 
6,408.00 
 
-26,090.00 -3.88 75.00 
 
$ 2,591,864.00 $ 2,565,845.12 $ 
 
-,;;;.26;;;.:.,0:;...;1~8:...;:..8~8 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel. Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts County Conservation Grants 
 
$ 1,219,326.00 $ 1,197,068.00 $ 
 
260,533.00 
 
260,272.52 
 
39,149.00 
 
35,382.40 
 
13,078.00 
 
13,077.54 
 
11,669.00 
 
11,648.08 
 
39,262.00 
 
38,827.80 
 
106,062.00 
 
106,703.03 
 
36,576.00 
 
31,899.59 
 
691,791.00 
 
691,425.94 
 
174,418.00 
 
174,417.84 
 
22,258.00 260.48 
3,766.60 0.46 
20.92 434.20 -641.03 4,676.41 365.06 
0.16 
 
$ 2,591,864.00 $ 2,560,722.74 $ _ _.......;;..3~1,..:...14:..;.1.;;::.2.=....6 
 
Excess of Funds Available over Expenditures 
 
$ 
 
5,122.38 $===5~,,;,;;12:;;2;,;;;.3~8 
 
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