Review report, state of Georgia, State Department of Veterans Service, year ended June 30, 1999

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MANAGEMENT REPORT STATE DEPARTMENT OF VETERANS SERVICE AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

STATE DEPARTMENT OF VETERANS SERVICE MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRANSMITIAL

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

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 16, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe Veterans Service Board
and Honorable Pete Wheeler, Commissioner State Department ofVeterans Service
Ladies and Gentlemen:
As part ofour audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia 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, 1999, we have performed certain audit procedures at the State Department ofVeterans Service. Accordingly, the financial statements and compliance activities ofthe State Department ofVeterans Service 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 ofthe State Department of Veterans Service as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents.
J1ris report is intended solely for the information and use ofmanagement ofthe State Department ofVeterans Service 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,

RWH:gp

~t<l-~ Russell W. Hinton State Auditor

SECTION I SELECTED FINANCIAL INFORMATION

STATE DEPARTMENT OF VETERANS SERVICE ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 1999
FUND BALANCE - JULY 1, 1998 Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available under Expenditures Exhibit "B"
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1998
FUND BALANCE - JUNE 30, 1999
SUMMARY OF FUND BALANCE Surplus

EXHIBIT"A"
$ 825,647.55 $ 75,224.69
-15,014.99
$ 60,209.70
$ 825,647.55
$ 60,209.70
$ 60,209.70

-1-

STATE DEPARTMENT OF VETERANS SERVICE SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 1999

EXHIBIT "B"

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues Other Revenues Retained

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 20,445,381.00 $ 20,445,381.00 $

8,980,741.00

8,319,502.03

5,000.00

5,000.00

0.00 -661,238.97
0.00

$ 29,431,122.00 $ 28,769,883.03 $ _ _ _-6_61....,.2.....;3...;..8....;.9_7

EXPENDITURES
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Operating Expense/Payments to
Medical College of Georgia Regular Operating Expenses for
Projects and Insurance Year 2000 Project

$ 5,209,684.00 $ 271,905.00 105,245.00 173,265.00 35,100.00 250,711.00 76,850.00
14,626,684.00 200,000.00

5,213,254.82 $ 277,187.19 102,789.20 170,076.99 35,641.46 249,352.18 73,255.98
14,231,022.23 199,990.00

7,558,178.00

7,309,068.82

918,500.00 51000.00

918,259.15 5,000.00

-3,570.82 -5,282.19 2,455.80 3,188.01
-541.46 1,358.82 3,594.02 395,661.77
10.00
249,109.18
240.85 0.00

$ 29,4311122.00 $ 28,784,898.02 $ _ _....;6...;.46~,2;;;;;2;;.;;.3,;.;;..9~8

Excess of Funds Available under Expenditures

$

-15,014.99 $===-=15=1:,,;,,01=4=.9,;.9

-2-

STATE DEPARTMENT OF VETERANS SERVICE RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 1999
Total per Annual Supplement
Accruals June 30, 1998 June 30, 1999

EXHIBIT "C"
$ 101,195.81 -36.25
1,629.64 $ 102,789.20

-3-

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

STATE DEPARTMENT OF VETERANS SERVICE AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS
YEAR ENDED JUNE 30. 1999

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-488-98-01

Previously Reported Corrective Action Implemented