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