Management report, State Soil and Water Conservation Commission, an organizational unit of the state of Georgia, year ended June 30, 2002

STATE SOIL AND WATER CONSERVATION COMMISSION MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITTAL

SECTION I

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

2

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

;

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. Russ ELL HINTON STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

December 18, 2002

Honorable Sonny Perdue, 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 financial statements of the State of G_eorg1a presented in the State of Georgia Report of the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Fmanc,al 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 State Soil and Water Conservation Comm1ss1on Accordingly, the financial statements and compliance activities of the State Soil and Water Conservation Comm1ss1on 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 State Soil and Water Conservation Commission 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
a and members of the Comm1ss1on and Is not intended to be and should not be used by anyone
other than these spec1f1ed parties
Respectfully subm:.

SECTION I SELECTED FINANCIAL INFORMATION

STATE SOIL AND WATER CONSERVATION COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2002

EXHIBIT "A"

FUND BALANCE - JULY 1, 2001
Reserved Surplus
ADDITIONS
AdJustments to Pnor Year's Accounts Payable Excess of Funds Available over Expenditures
Exh1b1t "B" Pnor Years Checks Voided
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2001
Reserved Fund Balance earned Over from Pnor Year as Funds Available

$

472,500 00

690 12

$ -----'4...;..7.;:..3L.,;,1.;:,.90---"-12~

$

189,086 71

1,270,396 70 240 00

$

1 459 723 41

$

690 12

472 500 00

$ _ _ _ _47--'3'-'-1"--"9--'-0_1_2

FUND BALANCE - JUNE 30, 2002

$ =====!1=45=9=7=2=3=4=1

SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance Local Government Unit Grants
Surplus

$

1,260,10894

10 000 00

$

1,270,108 94

189,614 47

$ ======-1,=45=9=,7=2=3=4=1

1

STATE SOIL AND WATER CONSERVATION COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropnat1on Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$

3,506,083 00 $

3,497,003 00 $

608,331 00

1,395,938 06

351 612 00

361 798 74

$

4,466,026 00 $

5,254,739 80 $

-9,080 00 787,607 06
10,186 74
788,713 80

0 00

472,500 00

472 500 00

$

4,466,026 00 $

5,727.239 80 $

1,261,213 80

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem and Fees Contracts Capital Outlay County Conservation Grants

$

1,616,694 00 $

1,608,857 92 $

386,412 00

386,392 86

34,701 00

35,020 97

37,560 00

37,559 12

41,203 00

41,153 17

21,921 00

21,917 97

127,250 00

127,200 12

47,901 00

47,318 29

139,838 00

138,879 15

1,733,382 00

1,733,379 53

193,16400

193,164 00

86,000 00

86 000 00

7,836 08 19 14
-319 97 0 88
49 83 3 03
49 88 582 71 958 85
2 47 0 00 0 00

$

4,466,026 00 $

4,456,843 10 $

9,182 90

Excess of Funds Available over Expenditures

$

1,270,396 70 $

1,270,396 70

2

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

STATE SOIL AND WATER CONSERVATION COMMISSION AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2002

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-480-01-01

Further Action Not Warranted