Report on state employee incentive payments : fiscal year 2008

Russell W. Hinton State Auditor

Special Report

April 2009

Report on State Employee Incentive Payments Fiscal Year 2008

Department of Audits and Accounts
State Government Division
John A. Thornton, Director

Executive Summary
During fiscal year 2008, twenty-seven (27) State organizations, which use the PeopleSoft HCM System, paid nearly $5 million to its employees in incentive payments.
This report identifies those organizations and provides other pertinent information about the incentive payments to State employees.

Purpose
Salary incentive payments made to State employees, by organizations using the PeopleSoft Human Capital Management (HCM) System, were tested as part of our audit of the basic financial statements of the State of Georgia for the fiscal year ended June 30, 2008. The purpose of testing incentive payments was to determine if there was compliance with Georgia statutes authorizing such payments, to provide additional assurances regarding the determination of financial statement amounts as reported in the fiscal year 2008 State of Georgia Comprehensive Annual Financial Report (CAFR) and to report instances of fraud or abuse, if any. During fiscal year 2008, a total of 86 organizational units of the State utilized the PeopleSoft HCM System. Of these 86 agencies, 27 coded payments to its employees using "bonus" earnings codes. The total number of payments, the total amount of all payments and the average amount of each payment coded in this manner by the paying agencies is shown in Exhibit 1 on page 3.

Authorization for Payments
State employee incentive payments are authorized based on the Official Code of Georgia Annotated (OCGA) 45-21-1 through 45-21-9, Employees' Suggestions and Meritorius Awards Program. These statutes authorize the State Personnel Administration and appointing authorities of the Legislative and Judicial Branches of government to establish programs and plans for employee incentive payments. According to statute, programs and plans for incentive payments can be established only under the following three classifications:

Meritorious Award Programs, Incentive Compensation Plans and Goal Based Plans.

Website: www.audits.state.ga

Phone: 404-656-2180

Fax: 404-651-8842

Report on State Employee Incentive Payments
Table of Contents

Fiscal Year 2008

Page
Purpose.................................................................................................................................... 1 Authorization for Payments.................................................................................................. 1 Table of Contents ................................................................................................................... 2 Exhibit Index .......................................................................................................................... 2 Audit Plan and Testing Methodology .................................................................................. 5 Results of Testing/Findings ................................................................................................... 7 Additional Fiscal Year 2008 and Subsequent Period Data Analysis............................... 12

Exhibit Index
Page
Exhibit 1-Payments Coded with "Bonus" Earnings Code by Organization .................... 3 Exhibit 2-Special, Extraordinary Service, Act or Achievement Beyond the Ordinary... 3 Exhibit 3-Components of Program/Plan Governing Rules................................................ 4 Exhibit 4-Include as Earnable Compensation for Retirement Benefits Calculation....... 5 Exhibit 5-Bonus Related Earning Codes Identified in PeopleSoft .................................... 6 Exhibit 6-Number of Organizations using each Payment Authority ................................ 7 Exhibit 7-Program/Plans Utilized by Organizations Making Incentive Payments ......... 8 Exhibit 8-PeopleSoft Earnings Codes for Programs and Plans......................................... 8 Exhibit 9-Organizations Tested During Fiscal Year 2008 ................................................. 9 Exhibit 10-Control Deficiency and Significant Deficiency Defined ................................ 10 Exhibit 11-Concentration of Payments to $60K and Above Employees......................... 13 Exhibit 12-FY09 Payments Coded with "Bonus" Earnings Code................................... 14

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Report on State Employee Incentive Payments

Fiscal Year 2008

Exhibit 1

Payments Coded with "Bonus" Earnings Code by Organization

Organizational Unit Accounting Office, State Administrative Office of the Courts Administrative Services, Department of (A) Building Authority, Georgia Community Affairs, Department of Community Health, Department of Corrections, Department of Driver Services, Department of Economic Development, Department of Education, Department of Finance and Investment Commission, Georgia State Forestry Commission, Georgia Governor, Office of the Human Resources, Department of Natural Resources, Department of Pardons & Paroles, State Board of Personnel Administration, State Properties Commission, State Public Safety, Department of Public Service Commission Public Telecommunication Commission, Georgia Student Finance Commission, Georgia Supreme Court Teachers' Retirement System of Georgia Technology Authority, Georgia Transportation, Department of World Congress Center Authority, Georgia

Number of Payments
17 26
26
23 98 83 111 27 45
1 35 28 38 6,860 342 102 27
1 448
41 1 2
23 33
1 496
23

Amount of Payments $12,000.00
29,500.00
131,250.79
32,454.75 111,475.16
62,458.54 143,561.67
27,845.12 124,898.18
1,500.00 52,256.21 21,500.00 48,827.90 2,336,743.59 61,904.70 66,498.59 67,900.00
1,370.35 135,256.34
43,566.12 1,975.25 4,075.00
34,700.00 445,187.35
1,500.00 659,789.12 301,625.00

Average Amount of Payment
$705.88 1,134.62
5,048.11
1,411.08 1,137.50
752.51 1,293.35 1,031.30 2,775.52 1,500.00 1,493.03
767.86 1,284.94
340.63 181.01 651.95 2,514.81 1,370.35 301.91 1,062.59 1,975.25 2,037.50 1,508.70 13,490.53 1,500.00 1,330.22 13,114.13

Grand Totals 8,960 $4,961,619.73 $553.75

(A) Includes the Office of Treasury and Fiscal Services which is administratively attached.

Meritorious Award Programs are: 1) For employees who perform a special, extraordinary service, act or achievement in the public interest, beyond the ordinary demands of duty (See Exhibit 2) and
2) For employees whose suggestions or ideas are implemented by a State organization.

Exhibit 2
Examples of special, extraordinary services, acts or achievements in the public interest, beyond the ordinary demands of duty are:
Heroism, Response to an unanticipated problem
or opportunity for the employer, Service or an act or achievement which
particularly enhances public perception of State government, Innovative or unique success where other efforts have failed or where experts said a job could not be done.

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Report on State Employee Incentive Payments

Fiscal Year 2008

Incentive Compensation Plans are plans which authorize or direct incentive payments as follows:

1) A one-time payment to induce the employment of a prospective employee with particularly desirable skills or attributes,

2) A one-time payment for learning new, critically needed employment skills and

3) A lump sum payment for employees who surpass performance expectations.

Goal Based Plans are plans based on predetermined and objectively measurable criteria that enhance the effective operation of State agencies. According to statute, incentive pay for goal based plans may be authorized or directed for:

1) Meeting or exceeding predetermined productivity standards,

2) Meeting or exceeding predetermined sales targets and

3) Generating income or revenue for the State beyond established goals.

For each program/plan, rules should be prepared to govern the application of the program/plan at the organization level. Exhibit 3 below identifies what must be included in those rules.
Exhibit 3

Procedure for determining award amounts

How the program/plan will
operate

Eligibility of employees to participate in the program/plan

Procedure for verifying
qualifications
Procedure for review and approvals
4

Components of Program/Plan
Governing Rules

Method of submission of nominations or applications

Type of eligible suggestions or extraordinary
service

Documentation of goal based plan criteria and
evaluation metrics
Method and schedule of incentive payments

Report on State Employee Incentive Payments

Fiscal Year 2008

The governing rules for programs/plans established under the authority of the State Personnel Administration must be submitted to the Governor. The rules become effective when either approved by the Governor or in 15 days after they are submitted, if they are not rejected by the Governor prior to that time.

For agencies subject to the rules of the State Personnel Administration, meritorious award programs, incentive compensation plans and goal based plans shall become effective upon certification of an agency's program or plan by the commissioner and upon certification by the director of the Office of Planning and Budget that funding is available.

Exhibit 4

Unless State or Federal law otherwise requires an incentive payment to be included in salary for

Include in the calculation of earnable compensation when determining retirement benefits?
Lump sum payment for surpassing
performance expectations, Payments under a meritorious award program, Recruitment payments under an incentive compensation plan, Payments for learning new, critically needed employment skills, Payments made under goal based plans.
= Yes = No

computing a benefit, all incentive payments shall be included as salary in the pay period granted and shall be subject to employee withholding taxes in that pay period. As noted in Exhibit 4, only incentive payments consisting of lump sum payments for surpassing performance expectations should be included when calculating earnable compensation in determining retirement benefits.
Another dynamic identified in fiscal year 2008, relating to salary adjustments for select State

employees, was Section 52 of House Bill 989

passed during the 2008 General Assembly which appropriated funding for budget units with

employees of the Executive Branch. This bill provided for an amount equal to 0.5% of total

personal services, calculated as of the end of calendar year 2006 for an effective date of January

1, 2008, for market adjustments, performance incentives and equity adjustments.

Audit Plan and Testing Methodology
Because of mandated freezes to the cost-of-living salary increases for most State employees, many State organizations are increasingly exploring other means to compensate their employees; including payments authorized through the "Employees' Suggestion and Meritorious Awards Program" and Section 52 of House Bill 989.

In accordance with our overall audit plan for the State of Georgia for the fiscal year ended June 30, 2008, State employee incentive payments were tested as part of what can be referred to as "cross-cutting" audit procedures. These are audit procedures, with a central focus or design, that crossover into various reporting entity organizations of the State.

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Report on State Employee Incentive Payments

Fiscal Year 2008

In order to identify incentive payments, the State's PeopleSoft HCM System was queried looking for all payments coded with a "bonus" type earnings code (See Exhibit 5). A total of 8,960 transactions coded with monetary related bonus codes were identified. From this total population, 321 items (approximately 3.6%) were selected for audit testing. Included in the selection process were efforts to select individually significant items and items from each monetary related bonus code for testing.
Exhibit 5

BON = Bonus GWC
(Only for use by Georgia World Congress Center.)
BNF(a) = Bonus Certificate (Non Cash)
(a) Not used for Audit Testing Selection.

BNA = Bonus Performance Based
"Bonus" Related Earnings Codes
Identified in PeopleSoft

BNB = Bonus Skills When Hired
BNC = Bonus New Critical Skills

BNE = Bonus Special
Extraordinary Service

BND = Bonus Goal
Based/Incentive Pay

Nineteen (19) of the total of twenty-seven (27) organizations (approximately 70%) making payments during fiscal year 2008 coded with a monetary related "bonus" earnings code were represented in our testing. For each of the selected items and organizations, our audit tests included the following:
1) To determine whether the organization utilized Georgia Law (i.e., Employees' Suggestion and Meritorious Awards Program), Section 52 of House Bill 989 or both for their employee incentive payments.
2) If Georgia Law was the authority for the employee incentive payment:
To identify the program and/or plans (i.e., Meritorious Award Programs, Incentive Compensation Plans or Goal Based Plans) from the law that were utilized by the organization,
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Report on State Employee Incentive Payments

Fiscal Year 2008

To determine if the rules (See Exhibit 3) required for governing the program and/or plans had been setup by the organization,
To determine if the program and/or plans had received the approvals and certifications required by the law and
To determine if the employee incentive payments made met all the conditions for such payment as required by law and the governing rules established by the organization.

3) If the salary adjustments were made in accordance with Section 52 of House Bill 989, to determine if an appropriate plan identifying whether payments were for market adjustments, performance incentives and/or equity adjustments had been prepared and submitted to the State Personnel Administration.

4) To determine, for all payments, if: The employee also received a cost-of-living salary adjustment (COLA), The combined COLA increase and incentive payment or salary adjustment, if applicable, appear to be reasonable and The incentive payment or salary adjustment was split between State and Federal programs and, if so, was the method used to determine the split between State and Federal amounts reasonable.
Results of Testing/Findings
As shown in Exhibit 6, seven (7) of the total of nineteen (19) organizations included in our testing made employee incentive payments only under the authority of OCGA 45-21-1 through 45-21-9, six (6) organizations made only salary adjustments as identified in Section 52 of House Bill 989 and five (5) organizations made payments under a combination of both Georgia Law and House Bill 989. The remaining organization made a coding error (noted as "Other" in Exhibit 6). The payment tested from that organization should not have been coded using a "bonus" coding; but rather coded as part of the employee's salary.

* Noted as being a coding error. Organization coded as "bonus" but should have coded as salary instead.
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Report on State Employee Incentive Payments

Fiscal Year 2008

Of the twelve (12) organizations which made employee incentive payments solely under the authority of Georgia Law or in combination with salary adjustments under House Bill 989, the program and plans established and utilized by these organizations for making incentive payments varied. For those organizations making employee incentive payments, as noted in Exhibit 7, no organization used solely Meritorious Award Programs, two (2) organizations used only Incentive Compensation Plans or Goal Based Plans, only one (1) organization utilized a combination of Meritorious Award Programs and Incentive Compensation Plans, four (4) organizations used both Incentive Compensation Plans and Goal Based Plans and three (3) organizations utilized all three when making employee incentive payments.

Exhibit 7

MAP Only ICP Only GBP Only
MAP & ICP ICP & GBP All Three

0

1

2

3

4

5

Number of Organizations MAP = Meritorious Award Programs ICP = Incentive Compensation Plans GBP = Goal Based Plans

Prior to testing, it was determined how the established PeopleSoft HCM earnings codes for "bonuses" (See Exhibit 5) should correctly be utilized by the organizations when coding employee incentive payments for each program and plan. These are identified in Exhibit 8. Unfortunately, guidance for the organizations regarding the proper coding of salary adjustments made in accordance with House Bill 989 was not available. As a result, our testing revealed inconsistencies among the organizations as to the application of the earnings codes for these salary adjustments.

Exhibit 8
Meritorious Award Programs (MAP) Bonus-Extraordinary Service (BNE)
Incentive Compensation Plans (ICP) Bonus-Performance Based (BNA) Bonus-Skills When Hired (BNB) Bonus-New Critical Skills (BNC)
Goal Based Plans (GBP) Bonus-Goal Based/Incentive Pay (BND)

Exhibit 9 identifies the nineteen (19) organizations where testing was performed for fiscal year 2008, the total number and amount of payments made by those organizations during the fiscal year, the percentage of the amount of payments that was tested for that organization and whether or not exceptions were noted.

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Report on State Employee Incentive Payments
Exhibit 9

Fiscal Year 2008

Organizations Tested During Fiscal Year 2008

Organizational Unit Accounting Office, State Administrative Services, Department of Community Affairs, Department of Corrections, Department of Driver Services, Department of Economic Development, Department of Education, Department of Forestry Commission, Georgia Governor, Office of the Human Resources, Department of Natural Resources, Department of Pardons & Paroles, State Board of Personnel Administration, State Public Safety, Department of Public Service Commission Supreme Court Technology Authority, Georgia Transportation, Department of Treasury and Fiscal Services, Office of

Percentage of

Number of Total Amount Payment Exceptions

Payments of All Payments Amount Tested Noted

17 $12,000.00

6.67% NO

19

57,395.94

76.94% NO

98 111,475.16

19.52% NO

111 143,561.67

32.90% NO

27

27,845.12

74.47% NO

45 124,898.18

83.39% YES

1

1,500.00

100.00% YES

28

21,500.00

58.14% NO

38

48,827.90

68.26% NO

6,860 2,336,743.59

2.07% YES

342

61,904.70

3.85% NO

102

66,498.59

28.82% YES

27

67,900.00

96.91% NO

448 135,256.34

2.19% YES

41

43,566.12

27.69% NO

23

34,700.00

95.68% NO

1

1,500.00

100.00% NO

496 659,789.12

3.02% NO

7

73,854.85

96.57% YES

Totals 8,731 $4,030,717.28

15.92%

As noted in Exhibit 9, exceptions were identified at six (6) organizations; Department of Economic Development, Department of Education, Department of Human Resources, State Board of Pardons and Paroles, Department of Public Safety and the Office of Treasury and Fiscal Services. Based on our evaluation of the exceptions noted, it was determined that only the exceptions from one (1) organization, the Department of Human Resources, warranted being a fiscal year 2008 audit finding for reporting within the organization's fiscal year 2008 management report and the State of Georgia Single Audit Report for the fiscal year ended June 30, 2008.

This audit finding, as it appeared in both of the aforementioned reports, is as follows:

Finding Control Number: FS-427-08-07 EXPENSES/EXPENDITURES AND LIABILITIES Inadequate Documentation of Employee Eligibility for Incentive Payment Awards

Condition:

Our examination included a review of incentive payments that were awarded to twenty-eight (28) Department of Human Resources' (Department) employees to determine if payments were made in accordance with the approved Incentive Awards Program plan, internal policies, and other applicable laws and regulations. We found that documentation of employee eligibility for the incentive payment awards was not adequate. The documentation did not provide evidence to show that the Department had

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Report on State Employee Incentive Payments

Fiscal Year 2008

verified that the required criteria necessary to be eligible for an award was met prior to approving the awards for eleven (11) employees.

Criteria:

The Accounting Procedures Manual for the State of Georgia (Manual), Section Five, page 5-4-2, states in part that documentation "...involves preserving evidence to substantiate a decision, event, transaction, or system. All documentation should be complete, accurate, and reported promptly."

For fiscal year 2008, incentive payments to employees of State organizations were awarded in two ways: 1) The Official Code of Georgia Annotated (OCGA) 45-21-1 through 45-21-9, Employees' Suggestion and Meritorious Awards Program and 2) The Amended Appropriations Act (HB 989), Section 52: Salary Adjustments.

Cause:

The deficiency noted above occurred as a result of the Department's failure to have policies and procedures in place to ensure that adequate documentation of employee eligibility was maintained and reviewed prior to approving the incentive payment awards.

Effect:

Awarding incentive payments without adequate documentation of employee eligibility increases the risk of noncompliance with OCGA 45-21-1 through 45-21-9 and the Amended Appropriations Act (HB 989), Section 52: Salary Adjustments.

Recommendation:

The Department of Human Resources should develop and implement policies and procedures to ensure that adequate documentation of employee eligibility is properly maintained and reviewed prior to approving incentive payment awards.

This finding is a control deficiency that was evaluated, at both the organization level and the statewide level, to be a significant deficiency in internal control. In Exhibit 10, both control deficiency and significant deficiency are defined.
All of the other exceptions noted based on our testing were deemed to be other matters which calls for communicating them to the organization either verbally or in writing. The exceptions noted for both the Department of Public Safety and the Office of Treasury and Fiscal Services were

Exhibit 10
A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis.
A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the financial statements that is more than inconsequential will not be prevented or detected by the internal control.

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Report on State Employee Incentive Payments

Fiscal Year 2008

provided in writing to those organizations. The Department of Public Safety was provided the following written comments regarding their exceptions:

Two organizations administratively attached to the Department of Public Safety, The Georgia Firefighter Standards and Training Council and The Governor's Office of Highway Safety, failed to fully comply with all of the requirements for making incentive payments to employees. The Georgia Firefighter Standards and Training Council made incentive payments without having submitted a plan for the expenditure of these funds to the State Personnel Administration (SPA) and the Governor's Office of Planning and Budget. The Governor's Office of Highway Safety made an incentive payment to an employee who did not receive an "Exceeds Expectations" rating on their annual performance review as required in their approved plan.

The administratively attached organizations should develop and implement policies and procedures which comply with the salary adjustment section of the Amended Appropriations Act and State Personnel Administration Guidelines, as well as, complying with all eligibility criteria established in the attached organization's approved plan.

The written comments regarding their exceptions that were provided to the Office of Treasury and Fiscal Services were:

Three (3) Office of Treasury and Fiscal Services' (OTFS) employees received the maximum non-financial award percentage although their non-financial performance ratings varied significantly. A fourth employee received less than the maximum non-financial award although they received the same average rating and have the same job title as another employee who received the maximum reward. Based on the exceptions noted, one (1) OTFS employee's calculated incentive payment amount appears to be $2,777.00 less than what it potentially should have been. In addition, because of the calculation error, the employee's non-financial award portion may be lower than it should have been as well.

OTFS should review and verify the accuracy of the Annual Incentive Plan Results which contains the calculations for selected employee's incentive payment amounts as prepared by their consulting firm. In addition, the "Non-Financial Performance Forms" should be revised to identify the rating period, should be signed and dated by the participant and the rater, and should include the award recommended by the rater.

The remaining three (3) organizations, Department of Economic Development, Department of Education and State Board of Pardons and Paroles, with exceptions noted were provided verbal comments that were part of their fiscal year 2008 exit conference. The exceptions noted for the Department of Economic Development were due to incentive compensation payments being awarded to four (4) employees prior to those employees' "Performance Management Evaluation" being signed by either the employee and/or the employee's supervisor.

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Report on State Employee Incentive Payments

Fiscal Year 2008

The exception noted for the Department of Education involved a coding error. This exception, which was first mentioned on Page 7, was based on determining that the payment selected for testing from the Department of Education should not have been coded using a "bonus" coding; but rather coded as part of the employee's salary amount.

Lastly, the exception involving the State Board of Pardons and Paroles was due to noting that a salary incentive payment coded as Bonus-Special Extraordinary Service was provided to a board member without following the guidelines and procedures established by the Board for such payments. Upon questioning the organization regarding this payment, appropriate authorization was subsequently created and provided as documentation. However, this authorization should have been available when it was initially requested.

Additional Fiscal Year 2008 and Subsequent Period Data Analysis
For each of the organizations which coded FY08 payments to its employees using "bonus" earnings codes, a comparison of the percentage of all organization employees whose annual salary was greater than $60,000 was compared to the percentage of all organization employees who received incentive or salary adjustment payments whose annual salary was greater than $60,000. The purpose was for additional data analysis and to determine if agencies tended to award incentive or salary adjustment payments evenly across all salary levels or if the payments were concentrated to higher income employees.

The results of this analysis are displayed in Exhibit 11. In general, it does appear that agencies tended to award incentive or salary adjustment payments more often to higher income employees. If the payments were evenly distributed, the red and blue bars would appear even; but as shown in the exhibit, most organizations' had a higher percentage of employees earning more than $60,000 receiving bonuses than those making less than $60,000. There were some noted exceptions. The Department of Human Resources, which by far, awarded the greatest number of incentive or salary adjustment payments and also the largest total dollar amount of payments of all organizations, appeared to spread their payments among a higher percentage of employees. The incentive or salary adjustments paid by the Department of Human Resources averaged only $340 per employee and most were given to employees earning less than $60,000 annually.

Caution should be used when comparing the results on Exhibit 11 from organization-to-organization since some organizations (i.e., Department of Education, State Properties Commission, Georgia Public Telecommunications Commission, Georgia Student Finance Commission and Georgia Technology Authority) only coded one or two payments as bonuses.

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Report on State Employee Incentive Payments
Exhibit 11

Fiscal Year 2008

0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Accounting Office, State Administrative Office of the Courts Administrative Services, Department of
Building Authority, Georgia Community Affairs, Department of Community Health, Department of
Corrections, Department of Driver Services, Department of Economic Development, Department of
Education, Department of* Financing and Investment Commission, Georgia State
Forestry Commission, Georgia Governor, Office of the
Human Resources, Department of Natural Resources, Department of Pardons and Paroles, State Board of
Personnel Administration, State Properties Commission, State*
Public Safety, Department of Public Service Commission*
Public Telecommunications Commission, Georgia* Student Finance Commission, Georgia Supreme Court
Teachers' Retirement System of Georgia Technology Authority, Georgia* Transportation, Department of
World Congress Center Authority, Georgia
* These agencies made only one or two payments in fiscal year 2008.
% of All Employees Whose Salary is Greater than $60,000 % of Employees Who Received Bonuses Whose Salary is Greater than $60,000

During the first six months of fiscal year 2009 (July 2008 December 2008), twelve (12) organizations coded a total of 689 payments, for over $1.3 million, as "bonuses" (See Exhibit 12). The Department of Human Resources accounted for over 74% of the total number of payments made, but less than 22% of the total amount of all payments made. Conversely, during

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Report on State Employee Incentive Payments

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this period, the Teachers' Retirement System of Georgia coded a total of twenty-three (23) payments, for $435,194.59, as bonuses. While only representing slightly over 3% of the total number of payments made, this represented over 32% of the total amount of all payments made during the period.

Exhibit 12

Payments Coded with "Bonus" Earnings Code by Organizaiton

(July - December 2008)

Average

Number of Amount of Amount of

Organizational Unit

Payments Payments Payment

Accounting Office, State Administrative Services, Department of (A)

1 7,000.00 24 109,478.00

7,000.00 4,561.58

Community Affairs, Department of

8

2,024.40

253.05

Corrections, Department of

50 74,669.07 1,493.38

Governor, Office of the

6

6,500.00 1,083.33

Human Resources, Department of

511 293,856.00

575.06

Personnel Administration, State

18 54,630.00 3,035.00

Public Telecommunications Commission, Georgia

14

7,000.00

500.00

Student Finance Commission,

5

3,354.00

670.80

Supreme Court

1

2,200.00 2,200.00

Teachers' Retirement System of Georgia

23 435,194.59 18,921.50

World Congress Center Authority, Georgia

28 353,949.00 12,641.04

Grand Totals

689 1,349,855.06 1,959.15

(A) Includes the Office of Treasury and Fiscal Services which is administratively attached.

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The State Government Division (SGD) of the Department of Audits and Accounts (DOAA) is responsible for planning and performing financial and compliance audits, as well as other procedures relating to the issuance of:
State of Georgia Comprehensive Annual Financial Report (CAFR) State of Georgia Single Audit Report
State of Georgia Budgetary Compliance Report
Pursuant to O.C.G.A. 50-6-4, the SGD performs special examinations at the request of the Governor, the Appropriations Committee of the House of Representatives, or the Appropriations Committee of the Senate. The SGD also conducts investigations pursuant to O.C.G.A. 50-6-28, The SGD coordinates the publication of the annual compilation reports:
Salaries and Travel Supplements Professional Services Supplements