Management report, State Soil and Water Conservation Commission, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT STATE SOIL AND WATER CONSERVATION COMMISSION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

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

C RECONCILIATION OF TRAVEL

3

SECTION 11 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

RussELL W. HINTON
STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

January 6, 2005
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Soil and Water Conservation Commission
and Honorable William David Bennett, Executive Director
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the State of Georgia 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 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, 2004, 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 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, 2004. 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 and members of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,

Russell W. Hinton State Auditor

RWH:pjm

SECTION I SELECTED FINANCIAL INFORMATION

STATE SOIL AND WATER CONSERVATION COMMISSION ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2004

EXHIBIT"A"

FUND BALANCE - JULY 1, 2003 Reserved 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, 2003
Reserved Fund Balance Carried Over from Prior Year as Funds Available

$ 840,425.81 10,561.20
$ 850,987.01
$ 2,079,564.56 30.00
$ 2,079,594.56

$

10,561.20

840,425.81

$ 850,987.01

FUND BALANCE - JUNE 30, 2004

$ 2,079,594.56

SUMMARY OF FUND BALANCE Reserved Federal Financial Assistance Local Grant
Surplus
- 1-

$ 2,076,206.10 263.41
$ 2,076,469.51 3,125.05
$ 2,079,594.56

STATE SOIL AND WATER CONSERVATION COMMISSION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2004

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)

$ 3,192,797.00 $ 3,174,915.00 $

1,424,477.00 2,660,256.49

865,360.00

865,657.61

$ 5,482,634.00 $ 6,700,829.10 $

-17,882.00 1,235,779.49
297.61
1,218,195.10

0.00

840,425.81

840,425.81

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

$ 5,482,634.00 $ 7,541,254.91 $

2,058,620.91

---'----'---

$ 1,979,810.00 $ 1,978,851.80 $

359,273.00

358,584.78

46,128.00

45,617.10

81,501.00

81,500.54

77,255.00

76,444.88

13,281.00

13,034.24

202,339.00

202,127.48

44,464.00

40,801.32

117,133.00

114,614.47

2,561,450.00 2,550,169.08

0.00

-55.34

958.20 688.22 510.90
0.46 810.12 246.76 211.52 3,662.68 2,518.53 11,280.92
55.34

$ 5,482,634.00 $ 5,461,690.35 $ _ _---=20.=.!'.:..94.:..:.3.:.::.6-=--5

Excess of Funds Available over Expenditures

$ 2,079,564.56 $ =====2;;.:,,0;;,;7~9~,5~64,,;,;.;;.56;,..

-2-

STATE SOIL AND WATER CONSERVATION COMMISSION RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

Totals per Annual Supplement
Adjustment Prior Year's Accounts Payable

TRAVEL

$

46,085.22

-468.12

$ ==4=5~,6=1,,,;,,,7;,,,;..1====0

-3-

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, 2004

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-480-03-01

Further Action Not Warranted

-1-