GA
A<l,CO
.RI 1-\8 1qC,i-f-9'5
STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET ATLANTA. GEORGIA 30334
AUDIT REPORT STATE OF GEORGIA DEPARTMENT OF HUMAN RESOURCES YEAR ENDED JUNE 30, 1995
DEPARTMENT OF HUMAN RESOURCES - TABLE OF CONTENTS -
SECTION I
FINANCIAL
INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
EXHIBITS
FINANCIAL STATEMENTS
A COMBINED BALANCE SHEET (STATUTORY BASIS)
ALL FUND TYPES AND ACCOUNT GROUPS
2
B COMBINED STATEMENT OF CHANGES IN FUND BALANCES
(STATUTORY BASIS)
GOVERNMENTAL FUND TYPES
5
C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
6
STATEMENTS OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
D
"A" DEPARTMENTAL OPERATIONS
E
"B" COMMUNITY MENTAL HEALTH/MENTAL RETARDATION
AND INSTITUTIONS
11
F STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
STATE REVENUE COLLECTIONS FUND
12
G NOTES TO THE FINANCIAL STATEMENTS
13
SUPPLEMENTARY INFORMATION
H COMBINING BALANCE SHEET (STATUTORY BASIS)
BUDGET FUND
32
I COMBINING STATEMENT OF CHANGES IN FUND BALANCES
(STATUTORY BASIS)
BUDGET FUND
33
J COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
35
K COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FIDUCIARY FUND TYPE - AGENCY FUNDS
40
SCHEDULES
SCHEDULES OF APPROVED BUDGET
1
"A" DEPARTMENTAL OPERATIONS
44
2
"B" COMMUNITY MENTAL HEALTH/MENTAL RETARDATION
AND INSTITUTIONS
45
DEPARTMENT OF HUMAN RESOURCES - TABLE OF CONTENTS -
SECTION I
FINANCIAL
SUPPLEMENTARY INFORMATION
SCHEDULES
3 SCHEDULE OF COMPARISON OF BUDGETED TO ACTUAL
EXPENDITURES BY OBJECT AND ACTMTY
"A" DEPARTMENTAL OPERATIONS
46
4 CASH AND CASH EQUIVALENTS
48
5 INVESTMENTS
49
6 SCHEDULE OF GOVERNOR'S EMERGENCY FUND
50
7 SCHEDULE OF FEDERAL REVENUES
51
8 SCHEDULE OF OTHER REVENUES RETAINED
58
9 SCHEDULE OF OTHER OPERATING EXPENSES
60
10 SCHEDULE OF EXTRAORDINARY EXPENDITURES
62
11 RECONCILIATION OF SALARIES AND TRAVEL
63
12 RECONCILIATION OF PER DIEM AND FEES
64
13 SUMMARY OF SALARIES, TRAVEL, AND PER DIEM AND FEES
65
14 SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS
CHILD SUPPORT RECOVERY TRUST FUNDS
66
SECTION II
SUPPLEMENTAL FINANCIAL STATEMENTS
BALANCE SHEET (STATUTORY BASIS)
ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES BALANCES
GOVERNMENTAL FUND TYPE-BUDGET FUND
68
STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
ADJUSTED FOR DEPARTMENTS OFFAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE - BUDGET FUND
69
STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE - BUDGET FUND
70
SCHEDULE OF ADJUSTMENTS RESULTING FROM INCLUSION OF BALANCES AND
TRANSACTIONS OF THE DEPARTMENTS OF FAMILY AND CHILDREN SERVICES
WITHIN BUDGET FUND FINANCIAL STATEMENTS
74
DEPARTMENT OF HUMAN RESOURCES - TABLE OF CONTENTS -
SECTION III FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
SECTION I FINANCIAL
CLAUDE L. VICKERS
STATE AUDITOR (404) 656-2174
DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
February 16, 1996
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members ofthe Board ofHuman Resources
and Honorable Tommy C. Olmstead, Commissioner Department ofHuman Resources
INDEPENDENT AUDITOR'S COMBINED REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have audited the accompanying financial statements (Exhibits A through G) of the Department of Human Resources as of and for the year ended June 30, 1995. These financial statements are the responsibility ofthe Department's management. Our responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free ofmaterial misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
As described in Note 1, these financial statements were prepared on a prescribed basis of accounting that demonstrates compliance with the budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles.
As more fully discussed in Section Ill, Findings and Improper or Questioned Costs, material discrepancies were noted in the equipment inventory records ofthe Department of Human Resources. Equipment inventory comprises the General Fixed Assets Account Group. We were unable to determine the effects these discrepancies may have on the financial statements.
In our opinion, except for the effects on the financial statements of the adjustments to the equipment inventory records that may be necessary as described in the preceding paragraph, the financial statements referred to
95ARL-2
above present fairly, in all material respects, the financial position (statutory basis) of the Department of Human Resources as of June 30, 1995, and the results of its operations (statutory basis) for the year then ended, on the basis of accounting described in Note 1.
Our audit was made for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying supplementary information (Exhibits H through K, Schedules 1 through 14 and Section II) is presented for purposes of additional analysis and is not a required part of the financial statements of the Department of Human Resources. Such information has been subjected to the auditing procedures applied in the audit ofthe financial statements and, in our opinion, is fairly presented in all material respects in relation to the financial statements taken as a whole.
submitted,
CLV:gp 95ARL-2
Claude L. Vickers State Auditor
FINANCIAL STATEMENTS - 1-
DEPARTMENT OF HUMAN RESOURCES COMBINED BALANCE SHEET (STATUTORY BASIS}
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30, 1995
ASSETS
Cash and Cash Equivalents (See Schedule)
Investments (See Schedule)
Accounts Receivable
State Appropriation Federal Financial Assis1ance Other
Prepaid Items
Inventories
Fixed Assets Equipment
Amount to be Provided for Payment of
Accrued Compensated Absences
Total Assets
LIABILITIES AND FUND EQUITY
Liabilities Cash Overdraft Accounts Payable Salaries Payable
Benefits Payable
Contracts Payable Grants Payable Payroll Withholdings Funds Held for Others Compensated Absences
Total Liabilities
Fund Equity Investment in General Fixed Assets Fund Balances Reserved State Funds Federal Financial Assistance Other Funds Inventories State Children's Trust Fund State Revenue Collections Fund Unreserved Designated Surplus
Total Fund Equity
Total Liabilities and Fund Equity
The notes to the financial statements are an integral part of this statement.
-2-
GOVERNMENTAL FUND TYPES
STATE
REVENUE
BUDGET
COLLECTIONS
$ _ _ _426......__._57_2_._99_
$
49,821,512.43
119,096,505.62
88,978.509.06
$ 257,896,527.11
$ 122,022,948.29
$
7.496,580.19
$
387,416,055.59 s _ _ _ _4.2.e...5_7_2 _99_
1
$ 174,290,943.99 82,902,666.10 1,236.50 11,375,331.24 72,210,892.31 1,100,824.28 2,614.36
$ 341,884,508.78
$
5,821,578.02
16,TT3,530.39
503,110.33
8,606,833.00
0.00
$
426,572.99
131826A95.07
$
45,531,546.81 $ _ ___,;4=26;;;.15;;.;7..;;;2.;.;a.99~
$ 387,41s,oss.s9 s _ _ _4_26_,57_2_.99_
EXHIBIT"A"
FIDUCIARY FUND TYPE
AGENCY
ACCOUNT GROUPS
GENERAL
GENERAL
FIXED
LONG-TERM
ASSETS
DEBT
TOTALS
(Memorandum Only)
JUNE 30, 1995
JUNE 30, 1994
$ 24,TT4,930.62
$
25,201,503.61 $
16,542,292.72
$
4,366,618.62
$
4,366,618.62 $
3,455,961.49
$
49,821,512.43 $
16,024,521.93
119,096,505.62
126,401,086.15
88,978,509.06
65,883,489.75
$ 257,896,527.11 $ 208,309,097.83
$ 122,022,948.29 $ 111,342,017.98
$
7,496,580.19 $
7,914,557.01
$ 118,071,047.93
$ 118,071,047.93 $ 104,893,978.92
$ 44,541,900.60 $
44,541,900.60 $
42,926,552.24
$ 291141,549.24 $ 1181071,047.93 $ 441541,900.60 $ 579,597,126.35 $ 495,384,458.19
$ 29,141,549.24 $ 29,141,549.24
$
$ 44,541,900.60 $ 44,541,900.60 $
174,290,943.99 $ 82,902,666.10
1,236.50 11,375,331.24 72,210,892.31
1,100,824.28 2,614.36
29,141,549.24 44,541,900.60
415,567,958.62 $
163,241,563.52 56,169,493.50 0.00 9,309,921.81 53,596,305.28 3,871,123.28 336.64 19,631,072.35 42,926,552.24
348,746,368.62
$ 118,071,047.93
$ 118,071,047.93 $ 104,893,978.92
5,821,578.02 16, TT3,530.39
503,110.33 8,606,833.00
0.00 426,572.99
11,403,537.52 10,961,733.23 2,811,174.67 8,695,002.00
685,085.30 399,425.97
$ 118,071,047.93
13,826,495.07
6,788,151.96
$ 164,029,167.73 $ 146,638,089.57
$ 2911411549.24 $ 118,071,047.93 $ 44,541,900.60 $ 579,5971126.35 $ 495,384,458.19
-3-
DEPARTMENT OF HUMAN RESOURCES COMBINED STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
GOVERNMENTAL FUND TYPES
YEAR ENDED JUNE 30. 1995
EXHIBIT"B"
FUND BALANCES - JULY 1
Reserved Unreserved
Designated Surplus
ADDITIONS
Adjustments to Prior Year's
Inventory Accounts Payable Cash Receipts for the Year Exhibit "F" Excess of Funds Available over Expenditures
Exhibit c
Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus)
Returned to Office of Treasury and
Fiscal Services
Year Ended June 30, 1993 Year Ended June 30, 1994 Adjustments to Prior Year's Accounts Receivable
Inventory Cash Disbursements for the Year
Exhibit "F"
Prior Year's Fund Balance Returned to Grantor
Reserved Fund Balance Carried Over from Prior Year as Funds Available
Settlement of Internal Audits - Prior Years Settlement of Litigation
FUND BALANCES - JUNE 30
(To Exhibit "A")
BUDGET
STATE REVENUE COLLECTIONS
TOTALS {Memorandum Onl:r:2
YEAR ENDED
JUNE 30, 1995 JUNE 30, 1994
$ 34,556,532.72 $
399,425.97 $ 34,955,958.69 $ 13,804,439.61
6,788,151.96 $ 41,344,684.68 $
6,788,151.96
8,425,079.79
399,425.97 $ 41,744,110.65 $ 22,229,519.40
$
0.00
4,416,967.22
$
0.00 $
5,738.23
4,416,967.22
7,697,329.41
$ 24,239,847.59
24,239,847.59
30,856,118.79
41,147,476.52 742,861.61
41,147,476.52 742,861.61
34,829,291.02 436,974.48
$ 46,307,305.35 $ 24,239,847.59 $ 70,547,152.94 $ 73,825,451.93
$
0.00
6,788,151.96
$
0.00 $ 8,425,079.79
6,788,151.96
0.00
134,134.n 14,276.37
134,134.n 14,276.37
573,809.70 0.00
$ 24,212,700.57
24,212,700.57
31,292,869.47
391,967.95
391,967.95
7,829.98
34,556,532.72 235,379.45 0.00
34,556,532.72 235,379.45 0.00
12,968,262.96 -89,809.22
1,132,818.00
$ 42,120,443.22 $ 24,212,700.57 $ 66,333,143.79 $ 54,310,860.68
$ 45,531,546.81 $
426,572.99 $ 45,958,119.80 $ 41,744,110.65
The notes to the financial statements are an integral part of this statement. -5-
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND )'.EAR ENDED JUNE 30 1PQ!i
EXHIBIT"C"
FUNDS AVAILABLE
REVENUES STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund (See Schedule) Budget Adjustments
Less: Lapsed Funds
Total State Appropriation
FEDERAL REVENUES (See Schedule)
OTHER REVENUES RETAINED (See Schedule)
Total Revenues
CARRY-OVER FROM PRIOR YEAR
Transfer from R ~ Fund Balance State Funds Federal Financial Assistance Other Funds Inventories State Children's Trust Fund
Total Carry-Over from Prior Year
Total Funds Available
TOTALS
YEAR ENDED
JUNE 30, 1995
JUNE 30, 1994
$ 1,126,827,006.00 $ 3,041,743.00 251,000.00 -456,394.00
$ 1,129,663,355.00 $ 7,345,758.00
$ 1,122,317,597.00 $
1,040,409,074.99
251,066,518.54
$ 2.413,793,190.53 $
1,049,536,852.00
-5,322026,,1o1n3..o0o0
0.00
1,044,oC20,811.00 58,279.00
1,044,362,532.00
969,077,388.28
230,915,960.94
2,244,355,881.22
$
11,403,537.52 $
10,961,733.23
2,811,174.67
8,695,002.00
685,085.30
4,505,077.70 -3,061,634. 71 4,689,798.68 6,318,737.00
516,284.29
$
34,556,532.72 $ _ _...,1,:.2,L:;.968=2:.;62=.96=-
$ 2,448,349?23.25 $
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages Employer's Contributions for:
F.1.C.A. Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Assessments by Merit System Drug Testing
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Rents (Other than Real Estate) Insurance and Bonding Direct Benefits - Medical Care and Public Assistance Tuition and Scholarships Other Operating Expenses (See Schedule) Extraordinary Expenditures (See Schedule) Duplicating and Rapid Copy Publications and Printing
TRAVEL
MOTOR VEHICLE PURCHASES
$ 411,528,520.17 $
28,276,524.14 59,688,520.16 49,631,036.52
4,523,229.70 726,178.00
22,059,096.00 2,527,457.45 1,088.75
578,961,650.89 $
394,778,241.68
27,182,705.81 58,674,496.57 47,766,044.51
3,307,180.50 916,583.00
18,149,881.00 2,472,133.10
1,066.50
553,248,332.67
$
873,435.25 $
51,322, 118.01
9,343,086.30
679,306.96
720,277.87
142,865,755.73
140,058.96
6,226,308.90
19.700.00
563,706.71
2,790,122.00
$_....=2..1:5=,-5=4-3<,876.69 $ $ _ _ _ 5,5~ 58,904.54 $
$--=-2-,8-7=2,928.36 $
903,534.75 50,953,360.97
8,275,513.63 457,673.82 654,129.65
107,288,558.98 209,261.12
5,719,309.54 60,524.13
522,737.86 2,343,305.89
177,387,910.34
4,802.128.89
2,041,935.13
The notes to the financial statements are an integral part of this statement. -6-
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
VEAR ENDED JUNE 30 1995
EXHIBIT "C"
EXPENDITURES
EOU!PNENT
Equipment Purchases Luse/Purchase of Equipment Rental of Equipment
COMPUTER CHARGES
OtherCosts Supplies and Materials Repairs and Maintenance Rents (Other than Real Estate) Other Operating Expenses (See Schedule)
Software
Equipment Equipment Purchases Rental of Equipment
Per Diem, Fees and Contracts Per Diem and Fees Contracts
Computer Billings, DOAS
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM FEES AND CONTRACTS
Per Diem and Fees Contracts
CAPITAL OUTLAY
Per Diem, Fees and Contracts Contracts
OTHER
UTILITIES
Other Costs Utilities
POSTAGE
Other Costs Supplies and Materials
CRIPPLED CHILDREN'S BENEFITS OtherCosts
Direct Benefits - Medical Care and Public Assistance
KIDNEY DISEASE BENEFITS
Other Costs Direct Benefits - Medical Care and Public Assistance
CANCER CONTROL BENEFITS
Other Costs Direct Benefits Medical Care and Public Assistance
BENEFITS FOR MEDICALLY INDIGENT HIGH-RISK PREGNANT WOMEN AND THEIR INFANTS
Other Costs Direct Benefits - Medical Care and Public Assistance
FAMILY PLANNING BENEFITS
Other Costs Direct Benefits - Medical Care and Public Assistance
TOTALS
YEAR ENDED
JUNE 30, 1995
JUNE 30, 1994
$
3,800,323.24 $
133,719.36
1,241,334.31
2,743,192.94 70,784.68
1,213,346.94
$
5,175,376.91 $ _ _ _4,_02=7~,.3..2.~4..5....6...
$
575,660.13 $
198,331.39
62,454.53
175,844.78
468,289.89
480,410.58 214,547.89
11,935.25 115,961.01 451,093.36
3,533,751.48 42,382.65
2,Sn,735.64 42,278.60
677,380.31 395,903.90 49,879,721.24
589,619.83 275,806.22 42,266,452.13
$
56,009,720.30 $ ___4_7_,_.._,3_2__0_,.,840~...5...1...
$
13,411,930.90 $ _ _-'1""'1=,965=-843...=.43-=-
$
9,196,587.02 $ _ _----"8""1'-"50.a:.,.._704-'--'.-'.1..4."-
$
19,247,092.32 $
57,475,505.48
17,578,021.94 41,098,324.n
$
76,722,597.80 $ _ _~58~,6..7...,.6,..,.346~.66~
$
1,685,822.00 $ _ _~9,,__10~2_,.,83_1~.5..5...
$
12,102,582.45 $
12,445,371.40
$
5,612,109.46 $
5,279,214.32
$
7,826,531.33 $
7,596,437.62
$
239,950.71 $
285,937.69
$
3,919,802.60 $
3,847,220.98
$
198,591.39 $ _ _ _.:,.73;::;.;2:;.i.,364=.:.:.1;=-0
$
101,121.os s _ _ _.;..703-=-=,2=22='-'.oo"""
The notes to the financial statements are an integral part of this statement.
. 7.
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND VEAR ENDED JUNE 30 1gps
EXHIBIT"C"
EXPENDITURES
QitiER
CASE SERVICES OtherCosts
Direct Benefits - Medical Care and Public Assistance Per Diem, Fees and Contracts
Per Diem and Fees Contracts
E.S.R.P. CASE SERVICES OtherCosts
Direct Benefits - Medical Care and Public Assistance
CRIPPLED CHILDREN'S CLINICS
Per Diem, Fees and Contracts Per Diem and Fees Contracts
CHILDREN'S TRUST FUND GRANTS
Per Diem, Fees and Contracts Per Diem and Fees
CHILDREN'S TRUST FUND Per Diem, Fees and Contracts Contracts
CASH BENEFITS Other Costs Direct Benefits - Medical Care and Public Assistance
SPECIAL PURPOSE CONTRACTS Per Diem, Fees and Contracts Contracts
SERVICE BENEFITS FOR CHILDREN Other Costs Direct Benefits - Medical Care and Public Assistance
Per Diem, Fees and Contracts
Contracts
PURCHASE OF SERVICE CONTRACTS
Per Diem, Fees and Contracts Contracts
GRANT-IN-AID TO COUNTIES Other Costs Grants to Counties, Cities and Civil Divisions Other Operating Expenses (See Schedule) Computer Charges Computer Billings, DOAS
Per Diem, Fees and Contracts Contracts
INSTITUTIONAL REPAIRS AND MAINTENANCE Per Diem, Fees and Contracts Contracts
PAYMENTS TO OMA-COMMUNITY CARE Other Costs Direct Benefits - Medical Care and Public Assistance
GRANTS FOR REGIONAL MATERNAL AND INFANT CARE Per Diem, Fees and Contracts Contracts
TOTALS
YEAR ENDED
JUNE 30, 1995
JUNE 301 1994
$
23,648,802.53 $
64,600.00 1,811,397.34
25,524,799.87 $
22,669,275.49
0.00 0.00
22,669,275.49
$ - - - ~ 26,-991.95 $
$
0.00 $
0.00
0.00 $
25,098.16
111,004.34 550,948.89 661,953.23
$ _ _....1.;..,.0;;.1..;.8.;;,;.0""20.91 $
0.00
s 2,os1 1000.oo
1,212,262.24
$ 431,532,106.59 $
444,565,835.71
$
7,123,520.75 $
5,859,413.09
$ 189,n8,423.34 $ 0.00
$ 189,n8,423.34 $
166,237,182.64 4,000.00
166,241,182.64
$
92,694,805.95 $ ___85-,~32~7~,2=2_3_.~33~
$ 108,622,523.02 $ 4,836.00
91,417,016.34 2,381.00
976.66
0.00
0.00
980,853.23
$ 108,628,335.68 $ _ _..::;9;:::.2,'-'-400=,2==50=.57~
$
2,545,346.36 $ ___2;:::.1.a.200=,733c.=.;.;;;34-'-
$
14,138,982.14 $ _ _...;.1;:::.2,,.a.980a:.=,02=-1""-.73=-
$
821 1135.00 s _ _ _~74~7~.1..e...1.._._o_o~
The notes to the financial statements are an integral part of this statement. -8-
DEPARTMENT Of HUMAN RESOURCES STATEMENT Of FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30 1995
EXHIBIT"C"
EXPENPJTURES
QiliER
GRANTS FOR COUNTY DFACS OPERATIONS Personal Services Employer's Contributions for: Personal Liability Insurance Assessments by Merit System OtherCosts Supplies and Materials Insurance and Bonding Grants to Counties, Cities and Civil Divisions Other Operating Expenses (See Schedule)
Per Diem, F - and Contracts Per Diem and FContracts
SUBSTANCE ABUSE COMMUNITY SERVICES
Per Diem, F - and Contracts
Contracts
MENTAL RETARDATION COMMUNITY SERVICES Motor Vehicle Purchases Computer Charges Computer Billings, OOAS Per Diem, F- and Contracts Per Diem and F Contracts
MENTAL HEALTH COMMUNITY SERVICES Per Diem, Fees and Contracts Per Diem and FContracts
COMMUNITY MENTAL HEALTH CENTER SERVICES Other Costs Grants to Counties, Cities and Civil Divisions Per Diem, F - and Contracts Per Diem and Fees
Total Other
Total Expenditures
Excess r:I Funds Available over Expenditures
TOTALS
YEAR ENDED
JUNE 30, 1995
JUNE 30, 1994
$
1,001,523.00 $
1,065,634.18
0.00 1,301,625.00
6,890.88 1,106,134.00 280,804,896.19
519,052.97
1,595.58 166,146.00 260,759,346.94 111,273.87
ss,152.54 150,024.70
42,1n.45 708,555.25
$ 284,709,308.46 $ _ ___;:2;.::63.;:.,L.:;;090:::.::..L,72:...::;::0.:.::.09~
$
49,971,186.99 $ _ __;4.;..7f,aa203=,34::;...;.:.1.:.::.84-'-
$
o.oo $
395,112.34
0.00
86,967,575.43
3,094.10 94,374,981.26
19,973.27 0.00
$
94,378,075.36 $ _ _~8~7,=38=2~.,.6..6...1..:.::..0..4....
$
7,524.29 $
30,001,055.55
13,201.34 24,836,442.46
$
30.008.579.84 $ _ _=2~4,=849"""-'-.643........C..:.::.8..0..
$
76,455,856.28 $
15,086.85
$
76.470.943.13 $
$ 1,442,062,851.32 $
$ 2,407,202,246.73 $
41,147,476.52
57,463,509.87 0.00
57,463,509.87 11345,no,655.28 2,222,494,853.16
34,829,291.02
$ 2,4481349?23.25 $ 2,2571324,144.18
The notes to the financial statements are an integral part of this statement. . 9.
DEPARTMENT Of HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET
BUDGET FUND
A DEPARTMENTAL OPERATIONS
YEAR ENDED JUNE 30 1995
EXHIBIT o-
FUNDS AVAILABLE REVENUES
state Appropriation
Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
656,866,970.00 $
651,811,810.00 $
936,591,032.00
951,672,684.82
21116891318.00
1151362?26.06
$ 1,805,147,320.00 $ 1,718,847,220.88 $
-5,055, 160.00 15,081,652.82 -9613261591.94
-aa,300,099.12
61689,975.00
2512441340.67
1815541365.67
$ 11811,837,295.00 $ 1,744,091,561.55 $
-67,745,733.45
EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay
Crippled Children's eenerrts
Kidney Disease Benefits Cancer Corrtrol Benefits Benefits for Medically Indigent High-Risk
Pregnant Women and Their Infants
Family Planning eenerrts
Case Services E.S.R.P. Case Services Children's Trust Fund Grants Children's Trust Fund Cash Benefits Special Purpose Contracts Service Benefits for Children Purchase of Service Contracts Grant-In-Aid to Counties Institutional Repairs and Maintenance Utilities Postage Payments to OMA-Community Care Grants for Regional Maternal and Infant Care Grants for County DFACS - Operations
$
233,607,368.00 $
226,666,408.62 $
182,702,465.00
173,906,588.56
6,004,251.00
5,100,211.47
1,921,441.00
1,873,281.64
3,349,8n.oo
2,360,434.89
50,899,423.00
50, 136, 148.30
13,510,140.00
13,040,121.13
7,876,273.00
6,599,944.96
65,763,506.00
60,940,484.80
1,686,000.00
1,685,822.00
8,6n,690.oo
7,826,531.33
4n,941.oo
239,950.71
4,272, 118.00
3,919,802.60
530,257.00 791,922.00 25,823,768.00
27,675.00 1,938,430.00 2,051,000.00 442,808,524.00 7,067,921.00 221,914,209.00 94,622,831.00 113,108,589.00
501,891.00 912,445.00 5,892,308.00 14,363,085.00 821,135.00
29719121812.00
198,591.39 791,721.06 25,524,799.87
26,991.95 1,018,020.91 2,051,000.00 431,532,106.59 6,829,402.75 189,728,423.34 92,694,805.95 108,628,335.68
429,985.73 820,947.79 5,612,109.46 14, 138,982.14 821,135.00
284?091308.46
$ 1,811,837,295.00 $ 1,719,852,399.08 $
Excess of Funds Available over Expenditures
The notes to the financial statements are an integral part of this statement. -10-
$
24,239,162.47 $
6,940,959.38 8,795,876.44
904,039.53 48,159.36
989,442.11 763,274.70 470,018.87 1,276,328.04 4,823,021.20
178.00 851,158.67 237,990.29 352,315.40
331,665.61 200.94
298,968.13 683.05
920,409.09 0.00
11,276,417.41 238,518.25
32,185,785.66 1,928,025.05 4,480,253.32 71,905.27 91,497.21 280,198.54 224,102.86 0.00
1312031503.54
91,984,895.92
24,2391162.47
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
B COMMUNITY MENTAL HEALTH/MENTAL RETARDATION AND INSTITUTIONS YEAR ENDED JUNE 30. 1995
EXHIBITE
FUNDS AVAILABLE REVENUES
State Appropriation F ~ I Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$ 472,796,385.00 $ 79,119,404.00 143,200,605.00
$ 695,116,394.00 $
470,505,787.00 $ 88,736,390.17 135,703;792.48
694,945,969.65 $
-2.290,598.00 9,616,986.17 -7,496,812.52
-170,424.35
3,592,885.00
9,312,192.05
5,719,307.05
$ 698,709,279.00 $
704,258,161.70 $ _ _ _5_,_548---',88_2_.7_0
EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Utilities Institutional Repairs and Maintenance Substance Abuse Community Services Mental Retardation Community Services Mental Health Community Services Community Mental Health Center Services Special Purpose Contract
$ 356,149,087.00 $ 41,240,653.00 570,742.00 995,208.00 2,901, 171.00 5,820,334.00 402,598.00 2,679,998.00 18,592,635.00 12,349,398.00 2,234,639.00 51,130,412.00 95,501,478.00 30,690,750.00 n,1ss,oss.oo 294,118.00
352,295,242.27 $ 41,637,288.13 458,693.07 999,646.72 2,814,942.02 5,873,572.00 371,809.n 2,596,642.06 15,782,113.00 11,281,634.66 2,115,360.63 49,971,186.99 94,378,075.36 30,008,579.84 76,470,943.13 294,118.00
3,853,844.73 -396,635.13 112,048.93
-4,438.72 86,228.98 -53,238.00 30,788.23 83,355.94 2,810,522.00 1,067,763.34 119,278.37 1,159,225.01 1, 123,402.64 682,170.16 685,114.87
0.00
$ 698,709,279.00 $
687,349,847.65 $ ----11-,3-59-,4-3'1-.3-5
Excess of Funds Available over Expenditures The notes to the financial statements are an integral part of this statement.
-11 -
$
16,908,314.os s _ _1_s_,9_08_,3_1_4_.os_
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
STATE REVENUE COLLECTIONS FUND YEAR ENDED JUNE 30, 1995
EXHIBIT "F"
CASH RECEIPTS
STATE REVENUE COLLECTIONS
Administrative Penalties - DUI Ambulance License Fees
Less: Remittance to Department of Medical Assistance Indigent Care Trust Fund
Central Laboratory Fees Certificates of Need Child Support Recoveries
Excess CoUections over Payments (See Schedule "14j
CMI Penalties Home Health Care License Fees Laboratory License Fees Patient Fees Vrtal Records Fees
Total Cash Receipts
CASH AND CASH EQUIVALENTS - JULY 1, 1994
$ $ 1,107,450.00
500.00
1,128,850.00
-21,400.00 64,840.09 283,289.51
11,670,009.93 41,842.00 16,600.00 55,665.00
10,960,001.74 1,168,499.32
$ 24,239,847.59
399,425.97
$ 24,639,273.56
DISBURSEMENTS TRANSFERS
To Office of Treasury and Fiscal Services CASH AND CASH EQUIVALENTS - JUNE 30, 1995
$ 24,212,700.57 426,572.99
$ 24,639,273.56
The notes to the financial statements are an integral part of this statement. - 12 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Department ofHuman Resources, an organizational unit of the State of Georgia, is part ofthe executive branch ofthe government ofthe State ofGeorgia. The Department has primary responsibility for the delivery of governmental health and social services within the State of Georgia. The Board of Human Resources, whose members are appointed by the Governor, is composed offifteen members. At least one, but no more than two members, are appointed from each congressional district. The Board establishes policy for the Department and appoints the Commissioner ofHuman Resources who functions as the chief executive officer of the Department.
The Department of Human Resources does not have authority to determine the amount of funding it will receive from the State of Georgia for any given fiscal year. Such authority is vested in the General Assembly ofGeorgia. The Department also does not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, the Department ofHuman Resources is included within the State of Georgia reporting entity for financial reporting purposes because of the significance ofits legal, operational and financial relationships with the State ofGeorgia. These reporting entity relationships are defined in Section 2100 of the Governmental Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards.
FUND ACCOUNTING The Department ofHuman Resources uses funds and account groups to report on its financial position and the results of its operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia. A fund is an independent fiscal and accounting entity with a self-balancing set of accounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds are maintained consistent with legal and managerial requirements. Account groups are a reporting device used to account for certain assets and liabilities of the governmental funds not recorded directly in those funds. Funds and account groups presented in the accompanying financial statements are as follows:
GOVERNMENTAL FUND TYPES
BUDGET FUND - The fund used to account for activities and functions as set forth in the Amended Appropriations Act of 1994-1995. The Budget Fund is similar in nature to a General Fund as identified in generally accepted accounting principles in that the Budget Fund is used to account for all activities except those required to be accounted for in some other fund.
STATE REVENUE COLLECTIONS FUND - The fund used to account for the collection of specific revenues ofthe State ofGeorgia as provided by statute or administrative action and the subsequent transfer of such funds to the Office of Treasury and Fiscal Services. This presentation differs from generally accepted accounting principles in that such activity should be included in the General Fund of the governmental organization.
- 13 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXIDBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
FIDUCIARY FUND TYPE
AGENCY FUNDS - The funds used to account for assets held for use by other funds, governments, or individuals.
ACCOUNT GROUPS
GENERAL FIXED ASSETS - The account group used to account for fixed assets used in governmental fund type operations. Fixed assets purchased are recorded at cost or at estimated historical cost if historical cost is not practically determinable. Donated fixed assets are recorded at fair market value on the date donated. Disposals are deleted at recorded values. No depreciation has been provided on general fixed assets.
The cost ofnormal maintenance and repairs that do not add to the value ofthe asset or materially extend assets' lives are not included in the General Fixed Assets Account Group. Material improvements adding to the value or useful life of the assets are included in the General Fixed Assets Account Group.
GENERAL LONG-TERM DEBT - The account group used to report the noncurrent portions of certain governmental long-term liabilities, such as claims, judgments and compensated absences, which will be paid from future resources.
BASIS OF ACCOUNTING MEASUREMENT FOCUS
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Governmental funds should be accounted for using the flow of current financial resources measurement focus. With this measurement focus, operating statements present increases and decreases in net current assets and unreserved fund balance is a measure ofavailable spendable resources. In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, the Budget Fund remits its unreserved fund balance (surplus) to the Office ofTreasury and Fiscal Services in the subsequent fiscal year.
GOVERNMENTAL FUND TYPES BUDGET FUND
Except as disclosed in the following paragraphs, units of government of the State of Georgia record their Budget Fund revenues and expenditures in accordance with the modified accrual basis ofaccounting. Under the modified accrual basis ofaccounting, revenues are recognized when susceptible to accrual (i.e., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to pay liabilities ofthe current period. Revenues that are accrued include primarily State appropriations, Federal grants and entitlements, and certain amounts earned under operating agreements with other parties. Expenditures are recorded when the
- 14 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATE1\1ENTS
JUNE 30, 1995
EXIIlBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING GOVERNMENTAL FUND TYPES BUDGET FUND
related fund liability is incurred, except for unmatured interest on general long-term debt which is recognized when due, and certain compensated absences, claims and judgements which are recognized when the obligations are expected to be liquidated with expendable available financial resources.
Contractual obligations for services which have not been performed and for goods which have not been delivered at the end of the fiscal year are recognized as expenditures and liabilities in the accompanying financial statements. This accounting practice causes expenditure-driven grant revenues to be accrued based, in part, on the unexecuted portion of contracts for goods and services. The recognition of encumbrances as expenditures and liabilities is in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State ofGeorgia, but is not consistent with generally accepted accounting principles, which provide for the recording of encumbrances as a reservation of fund balance. Further, revenue recognition for expenditure-driven grants should be based upon expenditures determined in accordance with generally accepted accounting principles.
Prior period adjustments and certain other items are reported as additions to and deductions from fund balances ofthe Budget Fund in the accompanying financial statements. This presentation is in accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, but differs from generally accepted accounting principles in that immaterial adjustments should be reported as current period revenues and expenditures.
In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, future commitments under the terms of operating and capital leases are not disclosed in the accompanying financial statements. This accounting practice is not consistent with generally accepted accounting principles, which require the disclosure of future minimum commitments under operating leases and the recognition and disclosure of certain assets and long-term liabilities derived from capital lease transactions.
STATE REVENUE COLLECTIONS FUND The State Revenue Collections Fund is maintained on the Cash Receipts and Disbursements basis of accounting as prescribed or permitted by statutes and regulations of the State of Georgia. This basis of accounting is defined as that method of accounting in which certain revenue and the related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. The State Revenue Collections Fund, which should be included in the General Fund in accordance with generally accepted accounting principles, should be maintained on the modified accrual basis of accounting.
- 15 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXIIlBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
BASIS OF ACCOUNTING FIDUCIARY FUND TYPE AGENCY FUNDS
Agency Funds are custodial in nature and do not measure results of operations or have a measurement focus. The modified accrual basis of accounting is utilized for recognizing assets and liabilities.
BUDGET Appropriation allotments to the Department ofHwnan Resources are on the basis of budgets submitted by the Department and approved by the Legislature and the Governor. The budgets are adopted on a basis consistent with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia and are compiled in the same manner as all State departments. Expenditures are classified by budget unit object classes as provided in Act No. 1208 of Georgia Laws 1994 (as approved April 18, 1994) and amended by Act No. 6 ofGeorgia Laws 1995 (as approved February 22, 1995), which is an appropriated budget and is referred to in these notes as the Amended Appropriations Act of 1994-1995.
Overexpenditure of a budget unit object class, except for the "common object classes", included in the Department's final amended budget is in violation of Section 80 of the 1994-1995 Amended Appropriations Act. Expenditures ofno more than 102% ofthe stated amount for each common object class are authorized by Section 80. However, the total expenditure for the group of common object classes may not exceed the sum of the stated amounts for the separate object classes ofthe group. The common object classes include Personal Services, Regular Operating Expenses, Travel, Motor Vehicle Purchases, Equipment, Computer Charges, Real Estate Rentals, Telecommunications and Postage.
CASH AND CASH EQUIVALENTS Cash and Cash Equivalents include currency on hand, demand deposits with banks and other financial institutions. Cash and Cash Equivalents also include short-term, highly liquid investments with maturities of three months or less from the date of acquisition.
INVESTMENTS Investments are defined as those financial instruments with terms of three months or more from the date of purchase and certain other securities held for the production of revenue. Investments are stated at cost.
ACCOUNTS RECEIVABLE Accounts Receivable (Other) arising from operations are reported at gross value. Based on management's evaluation that amounts uncollectible are not material, no provision has been made for those accounts expected to be uncollectible.
INVENTORIES Inventories ofsupplies are valued at weighted average cost on the Combined Balance Sheet (Statutory Basis). The consumption method is used to account for the use of inventories. Under the consumption method, the costs of inventories are recorded as expenditures when consumed rather than when purchased.
- 16-
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
RESERVED FUND BALANCE Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use. The following is a brief description of the reserves reflected in the accompanying financial statements:
STATE FUNDS Funds reserved from State appropriations for anticipated settlement of potential liabilities. The amounts reflected below are restricted for expenditure in future years for the purpose noted.
Pending Equal Employment Opportunity Commission Charges Unresolved litigation
Public Health Benefits Authorized Services at June 30, 1995
Kennedy vs. Crittenden Estimation of costs which may be incurred in accordance with the existing court order concerning a suit filed regarding discriminatory hiring and promotion practices at Central State Hospital
Administration of Aging Disallowance of costs based on an audit conducted by the U. S. Department of Agriculture
State Administrative Matching Grants for Food Stamp Program U. S. Department of Agriculture
Fair Labor Standards Act Estimation of costs which may be incurred for overtime worked by Division of Family and Children Service employees incorrectly classified as exempt
$ 62,000.00 890,715.78
50,000.00 697,979.24 1,099,982.00
3,020,901.00
$ 5,821,578.02
FEDERAL FINANCIAL ASSISTANCE The residual portion ofFederal financial assistance revenues not yet expended or encumbered. This amount is restricted for expenditure in future years. This accounting treatment differs from generally accepted accounting principles in that the unearned portion of Federal financial assistance should be reflected as deferred revenue.
OTHER FUNDS The residual of other restricted revenues not yet expended or encumbered. The amount is restricted for expenditure in future years.
- 17 -
DEPARTMENT OF HUMAN RESOURCES ,NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXIIlBIT "G"
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
RESERVED FUND BALANCE
INVENTORIES Reported inventories, under the consumption method, are offset by a portion of State funds reserved to provide working capital for managing a reasonable level of inventories.
STATE REVENUE COLLECTIONS FUND The balance ofrevenues collected but not transmitted to the Office ofTreasury and Fiscal Services at fiscal year end. These funds are required by the Official Code of Georgia to be transferred to the Office of Treasury and Fiscal Services and are not available for use by the Department.
UNRESERVED FUND BALANCE In accordance with accounting practices prescribed or permitted by statutes of the State of Georgia, the Budget Fund's unreserved fund balance is remitted to the Office of Treasury and Fiscal Services in the subsequent fiscal year as surplus. This amount ofunexpended general appropriations is available to the State for reappropriation in subsequent years.
COMPENSATED ABSENCES Compensated absences represent obligations of the Department relating to employee's rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating annual leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion ofthis obligation as this amount will not be liquidated with expendable available financial resources. Funds are provided in the appropriation offunds each year to the Department to cover the cost of annual leave paid to terminated employees.
The liability for compensated absences at year end is reported in the General Long-Term Debt Account Group for governmental funds.
MEMORANDUM ONLY -TOTAL COLUMNS Total columns on the Combined Statements (Statutory Basis) are captioned "Memorandum Only" because they do not represent consolidated financial information and are presented only to facilitate financial analysis. The columns do not present information that reflects financial position, results of operations or changes in financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation ofthis data.
COMPARATIVE DATA Comparative total data for the prior year have been presented in selected sections of the accompanying financial statements in order to provide an understanding of the changes in the Department's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the Department's financial position and operations or would cause the statements to be unduly complex and difficult to understand.
- 18 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT"G"
NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS
STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds of the State of Georgia cannot be placed in a depository paying interest longer than ten days without the depository providing a surety bond to the State. In lieu of a surety bond, the depository may pledge as collateral any one or more ofthe following securities as enumerated in the Official Code of Georgia Annotated Section 50-17-59:
(1) Bonds, bills, certificates of indebtedness, notes, or other direct obligations of the United States or ofthe State of Georgia.
(2) Bonds, bills, certificates ofindebtedness, notes, or other obligations of the counties or municipalities of the State of Georgia.
(3) Bonds ofany public authority created by the laws ofthe State of Georgia, providing that the statute that created the authority authorized the use ofthe bonds for this purpose.
(4) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia.
(5) Bonds, bills, certificates of indebtedness, notes, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest, and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.
(6) Guarantee or insurance of accounts provided by the Federal Deposit Insurance Corporation.
As authorized in the Official Code of Georgia Annotated Section 50-17-53, the State Depository Board has adopted policies which allow agencies ofthe State of Georgia the option of exempting demand deposits from the collateral requirements.
CATEGORIZATION OF DEPOSITS For purposes of analysis of custodial credit risk, cash deposits consist of all bank balances which include demand deposits and/or interest bearing accounts. The bank balances as of June 30, 1995, are categorized below in order to provide information about the extent to which such deposits are exposed to custodial credit risk.
Category 1 - Amounts covered by depository insurance or collateralized with securities (at market value) held by the Department or by its agent in the Department's name.
Category 2 - Amounts collateralized with securities (at market value) held by the pledging financial institution's trust department or agent in the Department's name.
- 19 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT"G"
NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS
CATEGORIZATION OF DEPOSITS Category 3 - Amounts collateralized with securities (at market value) held by the pledging financial institution or by its trust department or agent, but not in the Department's name, and amounts uncollateralized.
. Cash Deposits
Carrying Amount
BanJc Balances
Risk Categories
2
3
S-148 029 382 08 $64 577338 38 S 4 584 732 88 S 1,217 070 33 $58 775.535 17
NOTE 3: CHANGES IN GENERAL FIXED ASSETS
In accordance with the statutory definition of moveable personal property as defined in Official Code of Georgia Annotated Section 50-16-161, only those items with an acquisition cost of $1,000.00 or greater are reflected in the General Fixed Assets Account Group.
The following is a summary of changes of equipment in the General Fixed Assets Account Group during the fiscal year:
Balance July 1, 1994
$104,893,978.92
Additions Deductions
19,634,070.81 6,457,001.80
Balance June 30, 1995
$118.071,047.93
NOTE4: GENERALLONG-TERMDEBT
CHANGES IN GENERAL LONG-TERM DEBT During the year ended June 30, 1995, the following changes occurred in the compensated absences liability reported in the General Long-Term Debt Account Group:
Balance July 1, 1994
$ 42,926,552.24
Additions Annual Leave Earned and Utilized (Net) Salaries Salary Related Fringe Benefits
1,500,555.84 114,792.52
Balance June 30, 1995
$ 44,541.900 60
-20-
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT"G"
NOTE 5: RISK MANAGEMENT
Public Entity Risk Pool
The State Personnel Board, Merit System ofPersonnel Administration internally administers for the State of Georgia a program of health benefits for the employees of units of government of the State of Georgia and units of county government and local education agencies located within the State of Georgia. This plan is funded by participants covered in the plan, by employers' contributions paid by the various units ofgovernment participating in the plan, and appropriations made by the General Assembly of Georgia. The State Personnel Board, Merit System of Personnel Administration has contracted with Blue Cross Blue Shield of Georgia to process claims in accordance with the State Employees' Health Benefit Plan as established by the State Personnel Board.
Other Risk Management
The Department ofAdministrative Services (DOAS) has the responsibility for the State of Georgia of making and carrying out decisions that will minimize the adverse effects of accidental losses that involve State government assets. The State believes it is more economical to manage its risks internally and set aside assets for claim settlement. Accordingly, DOAS services claims for risk of loss to which the State is exposed, including general liability, property and casualty, workers' compensation, unemployment compensation, and law enforcement officers' indemnification. Limited amounts of commercial insurance is purchased.applicable to property, employee and automobile liability, fidelity and certain other risks. The Department is part of the State ofGeorgia reporting entity, and as such, is covered by the State of Georgia risk management program administered by DOAS. Premiums for the risk management program are charged to the state agencies by DOAS to provide claims servicing and claims payment.
NOTE 6: DEFERRED COMPENSATION PLAN
The State of Georgia offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan, available to employees of the State of Georgia and county health departments, permits such employees to defer a portion oftheir salary until future years. Participation in the plan is optional. Participants choose the option or options in which they wish to participate. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) solely the property or rights of the State of Georgia subject only to the claims of the State's general creditors. Participant's rights under the plan are equal to those of a general creditor of the State of Georgia in an amount equal to the fair market value of the deferred account of each participant. Financial information relative to the plan is presented in the financial report of the State Personnel Board - Merit System of Personnel Administration for the year ended June 30, 1995.
- 21 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT"G"
NOTE7: RETIREMENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Plan Description The Department ofHuman Resources participates in the Employees' Retirement System of Georgia ("ERS"), a single-employer, defined benefit plan established by the General Assembly of Georgia for the purpose of providing retirement allowances for employees ofthe State of Georgia. The Department's payroll for the year ended June 30, 1995, for employees covered by ERS was $382,013,059.34. The Department's total payroll for all employees was $411,531,407.67.
Benefits The benefit structure of ERS was significantly modified on July 1, 1982. Unless elected otherwise, an employee who currently maintains membership with ERS based upon State employment that started prior to July 1, 1982, is an "old plan" member subject to the plan provisions in effect prior to July 1, 1982. All other members are "new plan" members subject to the modified plan provisions.
Members become vested after 10 years of creditable service. A member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 65. Retirement benefits paid to members are based upon a formula which considers the monthly average of the member's highest eight consecutive calendar quarters of salary, the number of years of creditable service, and the member's age at retirement. Postretirement cost-of-living adjustments are also made to member's benefits. The normal retirement pension is payable monthly for life~ however, options are available for distribution of the member's monthly pension at reduced rates to a designated beneficiary upon the member's death. Death and disability benefits are also available through ERS. If 10 years of service is completed and age 60 is reached, the member may retire with a reduced benefit. Additionally, there are certain provisions allowing for retirement after 30 years of service regardless of age.
Contributions Required and Contributions Made Under the old plan, member contributions consist of employee contributions paid by the employee of 1.25% ofannual compensation and 4.75% ofannual compensation paid by the Department on behalf of the employee. Under the new plan, member contributions consist solely of 1.25% of annual compensation paid by employee. The Department also is required to contribute at a specified percentage ofactive member payroll determined annually by actuarial valuation. For the year ended June 30, 1995, the ERS employer contribution rate for the Department amounted to 14.78% of covered payroll and included the 4.75% contributed on behalf of the employee referred to above. Contributions are also made on amounts paid for accumulated leave of retiring employees.
Total contributions to the plan made during fiscal year 1995 amounted to $61,210,344.83, of which $56,462,511.43 was made by the Department and $4,747,833.40 was made by employees. These contributions met the requirements ofthe plan.
- 22-
DEPARTMENT OF HUMAN RESOURCES
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT"G"
NOTE7: RETIREMENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Funding Status and Progress Pension Benefit Obligation
The amount shown as the "pension benefit obligation" is a standardized disclosure measure ofthe present value ofpension benefits, adjusted for the effects of projected salary increases and step-rate benefits, estimated to be payable in the future as a result of employee service to date. The measure is intended to help users assess the-funding status ofERS on the going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due and make comparisons among employers. The measure is the actuarial present value of credited projected benefits, and is independent ofthe funding method used to detennine contributions to the plan.
The pension benefit obligation was computed as part of an actuarial valuation performed as of June 30, 1994. Significant actuarial assumptions used in the valuation include the following:
1) The present value offuture pension benefits paid was computed using a discounted rate of7.5 percent. This rate is also the same rate assumed to be earned on investments in the plan in future years.
2) Future pension payments reflect the following assumed salary increases as a result of inflation and merit increases:
Age
Percentage
20
9.5%
25
8.5%
30
6.5%
35
6.0%
40 to 65
5.7%
3) ERS has the authority to grant cost-of-living adjustments by state statute. As of June 30, 1994, cost-ofliving adjustments have been included in the pension benefit obligation.
The total unfunded pension benefit obligation ofERS as of June 30, 1994, was $310,149,000, as follows:
- 23 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXlllBIT "G"
NOTE7: RETIREMENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Funding Status and Progress
Pension Benefit Obligation
Pension Benefit Obligation:
Retirees and Beneficiaries Currently Receiving Benefits and Terminated Employees Entitled to Benefits but Not Yet Receiving Benefits
$ 2,227,653,000
Current Employees
Accumulated Contributions
648,516,000
Employer-Financed Vested
1,085,190,000
Employer-Financed Nonvested
1,206,805,000
Total Pension Benefit Obligation
$5,168,164,000
Net Assets Available for Benefits
4,858,015,000
Unfunded Pension Benefit Obligation
$ 310,149.000
The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1994. Net assets available for benefits were valued as of the same date. ERS does not make separate measurements of assets and pension benefit obligation for individual employers.
Funding Policy The ERS funding policy provides for periodic employer contributions at actuarially determined rates that, expressed as percentages ofannual payroll, are sufficient to accumulate sufficient assets to pay benefits when due. Level percentage of payroll employer contribution rates are determined using the entry age funding method. ERS also uses the level percentage of payroll method to amortize the unfunded liability within approximately 20 years following the valuation date.
Total contributions from all employers to ERS for the year ended June 30, 1995, were $256,624,679.00. The Department's contribution was actuarially determined and represented 22.00% oftotal contributions made by all participating employers.
-24-
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATE1\1ENTS
JUNE 30, 1995
EXHIBIT "G"
NOTE7: RETIRE1\1ENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Funding Status and Progress Funding Policy
Significant actuarial assumptions used to compute contributions are the same as those used to compute the standardized measure of pension obligation.
Trend Information Historical trend information is presented in the financial report ofERS for the year ended June 30, 1995. This information gives an indication of the progress made in accumulating sufficient assets to pay benefits when due.
TEACHERS RETIREMENT SYSTEM OF GEORGIA
TRS Plan Description TRS provides service retirement, disability retirement and survivors benefits for its members. A member is eligible for service retirement after 30 years ofcreditable service, regardless of age, or after 10 years of service and attainment of age 60. A member is eligible for early retirement after 25 years of creditable service and attainment of age 55, at a reduced benefit. Retirement benefits paid to members are equal to 2% of the average of the member's two consecutive highest paid years of service multiplied by the number of years of creditable service up to 40 years. The normal retirement pension is payable monthly for life. Options are available for distribution ofthe member's monthly pension at a reduced rate to a designated beneficiary on the member's death.
Retirement benefits also include death and disability benefits. A disabled member or surviving spouse is entitled to receive annually an amount equal to the member's service retirement benefit or disability retirement, whichever is greater. The death benefit is the amount that would be payable to the member's beneficiary had the member retired on the date of death on either a service retirement allowance or a disability retirement allowance, whichever is larger. The benefit is based on the member's creditable service (minimum of IO years of service) and compensation up to the time of disability of death.
Members become fully vested after ten years of service. If a member terminates with less than ten years of service, no vesting ofemployer contributions occurs, but the member's contributions are refunded with interest.
The Department's payroll for employees covered by TRS for the year ended June 30, 1995, was $41,011.00; total payroll was $411,531,407.67.
TRS Contributions Required and Made Employees ofthe Department who are covered by TRS are required to contribute 5% of their gross earnings to TRS. The Department makes monthly employer contributions to TRS at rates adopted by the TRS Board ofTrustees as advised by their independent actuary. For fiscal year 1995, that rate for employer contributions was 11.81%. The interest rate assumption (rate of return on investments) was 7.50%.
- 25 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT "G"
NOTE 7: RETIREMENT PLANS
TEACHERS RETIREMENT SYSTEM OF GEORGIA
TRS Contributions Required and Made Total contributions made during fiscal year 1995 amounted to $6,894.08, ofwhich $4,843.44 was made by the Department and $2,050.64 was made by employees. These contributions represented 11.81% (Department) and 5% (employees) of covered payroll.
TRS Funding Status and Progress The amount of the total pension benefit obligation is based on a standardized measurement established by Statement No. 5 ofthe Governmental Accounting Standards Board (GASB) that, with some exceptions, must be used by a public employee retirement system (PERS). The standardized measurement is the actuarial present value of credited projected benefits. This valuation method reflects the present value of estimated pension benefits that will be paid in future years as a result of employee services performed to date, and is adjusted for the effects of projected salary increases. A standardized measure of the pension benefit obligation was adopted by the GASB to enable readers ofPERS financial statements to assess that PERS funding status on a going-concern basis, assess progress made in accumulating sufficient assets to pay benefits when due, and make comparisons among other PERS and among other employers.
Total unfunded pension benefit obligation ofTRS as of June 30, 1994, was as follows:
Total pension benefit obligation
$15,313,743,000.00
Net assets available for benefits, at cost
14,254,785,000.00
Unfunded pension benefit obligation
$ 1,058,958,000.00
The measurement ofthe total pension benefit obligation is based on an actuarial valuation as ofJune 30, 1994. Net assets available to pay pension benefits were valued as of the same date. TRS does not make separate measurements of assets and pension benefit obligation for individual employers.
Total contributions from all employers to TRS for fiscal year ended June 30, 1995, were $565,117,811.00. The Department's contribution for the year ended June 30, 1995, of $4,843.00 was actuarially determined and represented .0009"/o of total contributions made by all participating employers.
Ten year historical trend information is presented in the 1995 TRS Component Unit Financial Report. This information is useful in assessing TRS's accumulation of sufficient assets to pay pension benefits as they become due.
-26-
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXHIBIT "G"
NOTE 7: RETIREMENT PLANS
GEORGIA DEFINED CONTRIBUTION PLAN
Plan Description The Department ofHuman Resources participates in the Georgia Defined Contribution Plan ("GDCP") which is a single-employer defined contribution plan established by the Georgia General Assembly in July 1993 for the purpose ofproviding retirement coverage for State employees who are temporary, seasonal, and part-time and are not members of a public retirement or pension system. GDCP is administered by the Employees' Retirement System Board of Trustees. The Department's payroll for the year ended June 30, 1995, for employees covered by GDCP was $18,915,181.73. The Department's total payroll for all employees was $411,531,407.67.
Benefits A member may retire and elect to receive periodic payments after attainment of age 65. The payment will be based upon mortality tables and interest assumptions to be adopted by the Board. If a member has less than $ 3,500 credit to his/her account, the Board has the option ofrequiring a lump sum distribution to the member in lieu of making periodic payments. Upon the death of a member, a lump sum distribution equaling the amount credited to his/her account will be paid to the member's designated beneficiary.
Contributions and Vesting Member contributions are seven and one-half percent (7.5%) of gross salary. There are no employer contributions. Earnings are credited to each member's account in a manner established by the Board. Upon termination ofemployment, the amount of the member's account is refundable upon request by the member.
Total contributions made by employees during fiscal year 1995 amounted to $1,418,652.41 which represents 7. 5% of covered payroll. These contributions met the requirements of the plan.
NOTE 8: LEAVE POLICIES
Employees earn ten hours of sick leave each month with a maximum accumulation of ninety days. Unused accumulated sick leave does not vest with the employee and is forfeited upon retirement or termination of employment.
Employees earn annual leave ranging from ten to fourteen hours each month depending upon the employees' length ofcontinuous State service with a maximum accumulation of forty five days. Employees are paid for unused accumulated annual leave upon retirement or termination of employment. See Note 1 - Compensated Absences.
Certain employees who retire with one hundred and twenty days or more of forfeited annual and sick leave are entitled to additional service credit in the Employees' Retirement System of Georgia.
- 27 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXIIlBIT "G"
NOTE 9: NONMONETARY TRANSACTIONS
The Georgia State Financing and Investment Commission (GSFIC), a unit of State government, is responsible
for the issuance of state debt and for the investment and accounting for proceeds derived from the issuance of state debt. In addition, GSFIC is authorized to acquire and construct projects for the benefit of units of State government or to contract with units of State government for the construction or acquisition of capital outlay projects. During the fiscal year ended June 30, 1995, the Georgia State Financing and Investment Commission paid $7,884,501.28 to various vendors for approved projects related to the Department ofHuman Resources.
Certain programs administered by the Federal government provide goods and services to the Department of Human Resources in lieu of monetary assistance. An analysis of nonmonetary assistance and the values assigned by the Federal government during the year under review is reflected below:
GRANT
Agriculture, U.S. Department of Food Distribution Contract With State Agency Education, Georgia Department of Fiscal Year 1995
Health and Human Services, U.S. Department of Project Grants and Cooperative Agreements for Tuberculosis Direct Acquired Immunodeficiency Syndrome (AIDS) Activity Direct Childhood Immunization Grants Direct HIV Prevention Activities - Health Department Based Direct Preventive Health Services - Sexually Transmitted Diseases Direct Preventive Health and Health Services Block Grant Direct
$ 383,106.85
$ 214,872.35 $ 25,474.96 $ 37,239,276.94 $ 23,160.00 $ 1,664,834.46 $ 425,183.88
In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, revenues and expenditures associated with the nonmonetary assistance are not reflected on Exhibit "C", Statement of Funds Available and Expenditures.
-28 -
DEPARTMENT OF HUMAN RESOURCES NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1995
EXIDBIT "G"
NOTE 9: NONMONETARY TRANSACTIONS
In addition, the Federal government provides food stamps to low-income households. The amount offood stamps a household receives depends on the household's size and financial circumstances. The Georgia Department ofHuman Resources is responsible for determining eligibility for participation in the food stamp program. During the year under review, the total value of food stamps distributed as approved by the Department was $710,682,708.00.
NOTE 10: CONTINGENCIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies. This could result in refunds to the grantor agency for any expenditures which are disallowed under grant terms. The amount of expenditures which may be disallowed by the grantor cannot be determined at this time although the Department expects such amounts, if any, to be immaterial to its overall financial position.
Litigation, claims and assessments filed against the Department of Human Resources, if any, are generally considered to be actions against the State of Georgia. Pursuant to the Official Code of Georgia Annotated, the Department of Administrative Services maintains a program of purchased insurance and self-insurance which provides coverage for such litigation, claims and assessments. Accordingly, significant litigation, claims and assessments pending against the State of Georgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 1995.
NOTE 11: BONDING INFORMATION
The Commissioner and all employees of the Department of Human Resources are bonded under a Public Employees Blanket Bond written by Employers Insurance of Wausau, their Bond No. 1450-00-110723, on which the premium was paid to October 1, 1995. Under this agreement the Public Employee Dishonesty Coverage insures the Department to a maximum of$1,000,000.00 against loss sustained through :fraudulent or dishonest acts by its employees. The Faithful Performance of Duty Coverage insures the Department to a maximum of $1,000,000.00 against loss sustained from failure ofits employees to perform faithfully their duties or to account properly for all monies and property received by virtue of their position or employment.
All employees of the Department of Human Resources are also bonded under Commercial Crime Policies written by the United States Fire Insurance Company, their Policy Nos. 626 012292 6 and 626 012294 4, on which premiums were paid to October 1, 1995. Under these additional public employee dishonesty coverages, the policies insure the Department to a maximum of $9,000,000.00 against loss sustained through :fraudulent or dishonest acts by its employees.
- 29-
SUPPLEMENTARY INFORMATION - 31 -
ASSETS Accounts Receivable
State Appropriation Federal Financial Assistance Other
Prepaid Items Inventories
DEPARTMENT OF HUMAN RESOURCES COMBINING BALANCE SHEET (STATUTORY BASIS)
BUDGET FUND JUNE 30, 1995
A DEPARTMENTAL
OPERATIONS
B
COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
EXHIBITH
TOTAL
$
28,881,453.25 $
92,574,612.24
59,386,850.63
$
180,842,916.12 $
92,871,702.13
3,160,160.31
20,940,059.18 $ 26,521,893.38 29,591,658.43
n,053,610.99 s
29,151,246.16
4,336,419.88
49,821,512.43 119,096,505.62 8819781509.06
257,896,527.11
122,022,948.29
7,496,580.19
Total Assets
LIABILITIES AND FUND EQUITY
Liabilities Cash Overdraft Accounts Payable Salaries Payable Benefits Payable Contracts Payable Grants Payable Payroll Withholdings
Total Liabilities
Fund Equity Fund Balances Reserved State Funds Federal Financial Assistance Other Funds Inventories Unreserved Designated Surplus
Total Fund Equity
Total Liabilities and Fund Equity
$---=2=76-,8-74-,-nS=.5=6 $
110,541 12n.03 s
387,416,055.59
$
104,740,941.88 $
68,545,583.40
1,236.50
11,375,331.24
64,356,903.20
713,052.45
469.36
$ ____24_9_,73__3,_,5_ 18._ 03 $
69,550,002.11 $ 14,357,082.70
7,853,989.11 387,n1.83 2,145.00
92,150,990.75 $
174,290,943.99 82,902,666.10
1,236.50 11,375,331.24 72,210,892.31
1,100,824.28 2,614.36
341,884,508.78
$
5,073,598.78 $
10,517,363.19
213,913.27
3,943,744.00
7,392,641.29 $ ____2_7_,14__1,_,260.53 $
----- $
2761874,nS.56 $
747,979.24 $ 6,256,167.20
289,197.06 4,663,089.00
6,433,853.78 18,390,286.28 $
110,541,2n.03 $
5,821,578.02 16,n3,530.39
503,110.33 8,606,833.00
13,826,495.07 45,531,546.81
3871416,055.59
See notes to the financial statements.
-32-
DEPARTMENT OF HUMAN RESOURCES COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
BUDGET FUND
YEAR ENDED JUNE 30. 1995
EXHIBITr
FUND BALANCES - JULY 1
Reserved Unreserved
Designated Surplus
ADDITIONS
Adjustments to Prior Year's
Accounts Payable Excess of Funds Available over Expenditures
Exhibit"J" Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services
Year Ended June 30, 1994 Adjustments to Prior Year's
Accounts Receivable Inventory Prior Year's Fund Balance Returned to Grantor Reserved Fund Balance Carried Over from Prior Year as Funds Available Settlement of Internal Audits - Prior Years
FUND BALANCES - JUNE 30
(To Exhibit "H")
"A" DEPARTMENTAL
OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
25,244,340.67 $
6,705,917.11
$
31,950,257.78 $
9,312,192.05 $
82,234.85 9,394,426.90 $
34,556,532.72
6,788,151.96 41,344,684.68
$
2,628,853.89 $
1,788,113.33 $
4,416,967.22
24,239,162.47 694173.90
16,908,314.05 48 687.71
41,147,476.52 742,861.61
$
27,562,190.26 $
18,745,115.09 $
46,307,305.35
$
6,705,917.11 $
227,973.05
25,244,340.67 192,956.68
$
32,371,187.51 $
82,234.85 $
134,134.77 14,276.37
163,994.90
9,312,192.05 42422.77
9,749,255.71 $
6,788,151.96
134,134.77 14,276.37
391,967.95
34,556,532.72 235,379.45
42,120,443.22
$
27!1411260.53 $
18,390,286.28 $
45,531,546.81
See notes to the financial statements.
- 33-
:Slt~
DEPARTMENT OF HUMAN RESOURCES COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30, 1995
EXHIBIT"J-
FUNDS AVAILABLE
REVENUES STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund (See Schedule) Budget Adjustments
Less: Lapsed Funds
Tolal State Appropriation
FEDERAL REVENUES (See Schedule)
OTHER REVENUES RETAINED (See Schedule)
Total Reven&MS
CARRY:QYER FRQM PRIOR Yl;AR Transfer from Reserved Fund Balance State Funds Federal Financial Assistance other Funds Inventories State Children's Trust Fund
Total Carry-Over from Prior Year
Total Funds Available
"A" DEPARTMENTAL
OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
652,705,021.00 $
4,424,843.00
193,500.00
-456,394.00
$
656,866,970.00 $
5,055, 160.00
$
651,811,810.00 $
951,672,684.82
115,362,726.06
$
1,718,847,220.88 $
474,121,985.00 $ -1,383,100.00 57,500.00
472,796,385.00 $ 2,290,598.00
470,505,787.00 $ 88,736,390.17
135,703,792.48 694,945,969.65 $
1, 126,827,006.00 3,041,743.00 251,000.00 -456,394.00
1,129,663,355.00 7,345,758.00
1,122,317,597.00
1,040,409,074.99
251,066,518.54
2,413,793,190.53
$
7,428,239.n s
10,533,538.88
2,414,835.72
4,182,641.00
685,085.30
$
25,244,340.67 $
3,975,297.75 $ 428,194.35 396,338.95
4,512,361.00
9,312,192.05 $
11,403,537.52 10,961,733.23
2,811,174.67 8,695,002.00
685,085.30
34,556,532.72
$
1,744,091,561.55 $
704,258,161.70 $
EXPENDITURES
PERSONAL SERVICES
Salaries and Wages Employel's Contributions for:
F.1.CA. Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Assessments by Merit System Drug Testing
See notes to the financial statements.
$
150,075,026.43 $
10,632,381.40 22,460,7n.85 18,569,194.19
1,402,471.70 726,178.00
22,059,096.00 741,114.30 168.75
$ _____2_2.6...,..6_.6..6...,.408.62 $
261,453,493.74 $
17,644,142.74 37,227,742.31 31,061,842.33
3,120,758.00
1,786,343.15 920.00
352,295,242.27 $
411,528,520.17
28,276,524.14 59,688,520.16 49,631,036.52
4,523,229.70 726,178.00
22,059,096.00 2,527,457.45 1,088.75
578,961,650.89
- 35-
DEPARTMENT OF HUMAN RESOURCES COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30, 1995
EXHIBIT "J"
EXPENDITURES
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses Supplies and Materials Repairs and ~ n e e Rents (Other than Real Estate) ll'ISUfllnce and Bonding Direct Benefits - Medal Care and Public Assistance Tuition and Scholarships Other Operating Expenses (See Schedule) Eldraofdinary Elcpenditures (See Schedule) Duplicating and Rapid Copy Publications and Printing
IB&EL
MOTOR VEHICLE PURCHASES
EQUIPMENT
Equipment Purchases Lease/Purchase rA Equipment Rental rA Equipment
COMPUTER CHARGES
OtherCosts Supplies and Materials Repairs and Maint-nce Rents (Other than Real Estate) Other Operating Expenses (See Schedule)
Software Equipment
Equipment Purchases Rental rA Equipment Per Diem, Fees and Contracts Per Diem and Fees Contracts Computer Billings, DOAS
REAL ESTATE RENTALS
TELECOMMUNICATIONS
"A" DEPARTMENTAL
OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
144,291.43 $
21,881,091.23
2,779,519.81
483,173.24
310,473.87
140,465,403.34
140,058.96
4,560,385.61
16,200.00
530,126.19
2,595,864.88
$
173,906,588.56 $
$
5,100,211.47 $
$
1.873,281.64 $
729,143.82 $ 29,441,026.78
6,563,566.49 196,133.n 409,804.00
2,400,352.39
1,665,923.29 3,500.00
33,580.52 194,257.12
41,637,288.13 $
458,693.07 $
999,646.n $
873,435.25 51,322,118.01
9,343,086.30 879,306.96
no.2n.a1
142,865,755.73 140,058.96
6,226,308.90 19,700.00
563,706.71 2,790,122.00
215,543,876.69
5,558.904.54
2.an.92a.36
$
1,763,611.69 $
2,036,711.55 $
3,800,323.24
21,926.60
111,792.76
133,719.36
574,896.60
666,437.71
1,241,334.31
$
2,360,434.89 $
2,814,942.02 $
5, 175,376.91
$
423,995.53 $
1a1.no.57
54,781.78
175,205.44
367,862.51
3,237,015.01
677,340.81 384,680.00 44,613,546.65
$
50.136.148.30 $
$
13,040,121.13 $
$
6,599,944.96 $
151,664.60 $ 16,610.82
1.an.15
639.34 80,427.38
296,736.47 42,382.65
39.50 11,223.90 5,266,174.59
5,873,572.00 $
s 371,809.n
2,596,642.06 $
575,660.13 198,331.39 62,454.53 175,844.78 468,289.89
3,533,751."8 42,382.65
677,380.31 395,903.90 49181&1n1.24
56,009,720.30
13,411,930.90
9,196,587.02
See notes to the financial statements.
- 36-
DEPARTMENT OF HUMAN RESOURCES
COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30. 1995
EXHIBIT"J"
EXPENDITURES
eEB DIEM, FEES AND @NTRACJS
Per Diem and F Contracts
CAPITAL OUTLAY
Per Diem, F- and Contracts Contracts
~
UTILITIES OtherCosts Utilities
POSTAGE OtherCosts Supplies and Materials
CRIPPLED CHILDREN'S BENEFITS OtherCosts Direct Benefits Medical Care and Public Assistance
KIDNEY DISEASE BENEFITS OtherCosts
Direct Benefits Medical Care and Public Assistance
CANCER CONTROL BENEFITS OtherCosts Direct Benefits Medical Care and Public Assistance
BENEFITS FOR MEDICALLY INDIGENT HIGH-RISK PREGNANT WOMEN AND THEIR INFANTS
OtherCosts Direct Benefits - Medical Care and Public Assistance
FAMILY PLANNING BENEFITS OtherCosts Direct Benefits Medical Care and Public Assistance
CASE SERVICES OtherCosts
Direct Benefits - Medical Care and Public Assistance Per Diem, F- and Contracts
Per Diem and Fees Contracts
"A"
DEPARTMENTAL OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
16,259,884.69 $
2,987,207.63 $
19,247,092.32
44,680,600.11
12,794,905.37
57,475,505.48
$
60,940,484.80 $
15,782,113.00 $
76,722,597.80
$
1,685,822.00
$
1,685,822.00
$
820,947.79 $
11,281,634.66 $
12,102,582.45
$
5,612,109.46
$
5,612,109.46
$
7,826,531.33
$
7,826,531.33
$
239,950.71
$
239,950.71
$
3,919,802.60
$
3,919,802.60
$
198,591.39
$
791 721.06
$
23,648,802.53
64,600.00 1,811,397.34
$
25,524,799.87
$
198,591.39
$
791 n1.os
$
23,648,802.53
64,600.00 1,811,397.34
$
25,524,799.87
See notes to the financial statements.
37.
DEPARTMENT Of HUMAN RESOURCES COMBINING STATEMENT Of FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30 1995
EXHIBIT"J"
EXPENDITURES
QmB
E.S.R.P. CASE SERVICES OtherCosts Direct Benefits - Medical Care and Pubric Asaistance
CHILDREN'S TRUST FUND GRANTS Per Diem, Fees and Contracts Per Diem and Fees
CHILDREN'S TRUST FUND Per Diem, Fees and Contracts Contracts
CASH BENEFITS OtherCosts Direct Benefits Medical Care and Public Assistance
SPECIAL PURPOSE CONTRACTS Per Diem, Fees and Contracts Contracts
SERVICE BENEFITS FOR CHILDREN 0therCosts Direct Benefits Medical Care and Public Assistarice
PURCHASE OF SERVICE CONTRACTS Per Diem, Fees and Contracts Contracts
GRANT-IN-AID TO COUNTIES OtherCosts Grants to Counties, Cities and Civil Divisions 0ther Operating Expenses (See Schedule) Computer Charges Computer Billings, DOAS
INSTITUTIONAL REPAIRS AND MAINTENANCE
Per Diem, Fees and Contracts
Contracts
PAYMENTS TO OMA-COMMUNITY CARE OtherCosts Direct Benefits Medical Care and Public Assistarice
GRANTS FOR REGIONAL MATERNAL AND INFANT CARE
Per Diem, Fees and Contracts
Contracts
"A"
DEPARTMENTAL OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
26,991.95
$
26,991.95
$
1,018,020.91
$
1,018,020.91
$
2,os1 1000.oo
$
431,532,106.59
$
2,os1 1000.oo
$
431,532,106.59
$
6,829,402.75 $
294,118.00 $
7,123,520.75
$
189,728,423.34
$
189,728,423.34
$
92,694,805.95
$
92,694,805.95
$
108,622,523.02
4,836.00
976.66
$
108,628,335.68
$
108,622,523.02
4,836.00
976.66
$
108,628,335.68
$
429,985.73 $
2,115,360.63 $
2,545,346.36
$
14,138,982.14
$
14,138,982.14
$
821,135.00
$
821,135.00
See notes to the financial statements.
-38-
DEPARTMENT Of HUMAN RESOURCES COMBINING STATEMENT Of FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30 1995
EXHIBIT"J"
EXPENDITURES
OTH.EB
GRANTS FOR COUNTY DFACS - OPERATIONS Personal Services Employel's Contributions for: Per$onal Liability Insurance Assessments by Merit System OtherCosts Supplies and Materials Insurance and Bonding Grants to Counties, Cities and Civil Divisions Other Operating Expensa (See Schedule) Per Diem, F - and Contracts Per Diem and F Contracts
SUBSTANCE ABUSE COMMUNITY SERVICES Per Diem, F - and Contracts Contracts
MENTAL RETARDATION COMMUNITY SERVICES Per Diem, F - and Contracts
Per Diem and F Contracts
MENTAL HEALTH COMMUNITY SERVICES
Per Diem, F - and Contracts Per Diem and F -
Contracts
COMMUNITY MENTAL HEALTH CENTER SERVICES OtherCosts Grants to Counties, Cities and Civil Divisions Per Diem, F - and Contracts Per Diem and F -
Total Other
Total Expenditures
Excess cA Funds Available over Expenditures
See notes to the financial statements.
"A" DEPARTMENTAL
OPERATIONS
"B"
COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND INSTITUTIONS
TOTAL
$
1,001,523.00
1,065,634.18
6,890.88 1,106,134.00 280,804,896.19
519,052.97
55,152.54 150,024.70
$
284,709,308.46
$
1,001,523.00
1,065,634.18
6,890.88 1,106,134.00 280,804,896.19
519,052.97
55,152.54 150,024.70
$
284,709,308.46
$
49,971,186.99 $
49,971,186.99
$
3,094.10 $
3,094.10
94,374,981.26
94,374,981.26
$
94,378,075.36 $
94,378,075.36
$
7,524.29 $
7,524.29
30,001,055.55
30,001,055.55
$
30,008,579.84 $
30,008,579.84
$
$
$
1,177,542,952.71 $
$
1,719,852,399.08 $
24,239,162.47
76,455,856.28 $ 15,086.85
76,470,943.13 $ 264,519,898.61 $ 687,349,847.65 $
16,908,314.05
76,455,856.28 15,086.85
76,470,943.13 1,442,062,851.32 2,407,202,246.73
41,147,476.52
$
1,744,091,561.55 $
s_ _ 704,258,1e1.10
2_,_448_.34_s_.1_2_3_.2_s
-39-
DEPARTMENT OF HUMAN RESOURCES
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
ADUCIARYFUNDTYPE-AGENCYFUNDS
YEAR ENDED JUNE 30, 1995
EXHIBIT"K"
COUtfiY EMeL,QYl;ES' UgER:t( L!EE !f:U~CE COUtfiY EMeLoYEES' RETIREMl;;NT B,,!NDS MEPfCAIP:SJATE SHARE eABJSCLAJMS
ASSETS/ LIABILITIES JULY1, 1994
$
-1,445.51 $
ADDITIONS 11,162.92 $
DELETIONS
ASSETS/ LIABILITIES JUNE 301 1995
9,n5.04 $
-57.63
-3,227 ,884.82
24,687,696.74
21,sn,112.21
-412,300.29
0.00
21s,452.n
220,592.32
-1,139.55
-34,135.93
353,008.40
318,Sn.47
0.00
CHILD SUPPORT REQQ~RY ffi~RAM
Child Support Recovery Fund Centralized Account (Schedule "14j
5,052,289.50 238,174,302.31
238,534,124.10
4,692,467.71
Debt Set Off Collection Account
1,916,916.03
4,949,242.97
5,047,406.73
1,818,752.27
Federal Tax Set Off Account
5,584,395.66
18,397,125.62
11,790,297.27
12,191,224.01
Court Cost Account
6,710.00
25,090.00
33,999.00
-2,199.00
CENTRALIZED AGENCY FUNDS
ADMINISTRATION Chapel Security Deposit Fund
21,769.70
782.64
45.84
22,506.50
Contracts Management - M.A. T. C. H. Fund
134,956.35
1,974,907.50
1,968,906.90
140,956.95
Dormant Patients' Accounts - Checking
1,n4.59
61,322.54
59,944.56
3,102.57
Dormant Patients' Accounts - Savings Georgia Office of Aging Heating Energy Assistance Team
108,559.85 75,058.57 -1,364.76
19,010.69 2,845.24 753,965.35
40,570.54 45,644.17 46,031.00
87,000.00 32,259.64 706,569.59
Insurance Programs and Claims Unit
4,350.00
4,350.00
0.00
Slate Management Conference Funds
164,504.22
266,834.86
353,204.76
78,134.32
VOCATIONAL REHABILITATION Appleby Scholarship Fund
2,545.90
53,553.96
47,688.40
8,411.46
Randolph-Sheppard Vending Fund
20.00
20.00
0.00
N~::CENTRAl.,izgD A~m~cy F!.,!NDS
~ GEORGIA RETARDATION CENTER Students' Activity Fund
Students' Individual Burial Accounts
Students'PersonalFund
5,457.95 0.00
11,822.14
1,881.46 2,049.57 53,768.51
2,350.69 53,565.54
4,988.n 2,049.57 12,025.11
ATLANTA
CRIPPLED CHILDREN'S FUND
79,431.18
10,874.01
7,432.18
82,873.01
COMMISSION ON MENTAL HEALTH/MENTAL RETARDATION General Fund
16,103.84
47,443.86
50,447.23
13,100.47
See notes to the financial statements.
-40-
DEPARTMENT Of HUMAN RESOURCES COMBINING STATEMENT Of CHANGES IN ASSETS AND LIABILITIES
FIDUCIARY FUND TYPE AGENCY FUNDS
YEAR ENDED JUNE 30, 1995
EXHIBIT "K"
NON-CENTMI IZ:Ei::! &zE(:jQY FUNDS
ATLANTA
DEPARTMENT OF FAMILY AND CHILDREN SERVICES Secret Santa Fund Children's Trust Fund
Tax Intercept Fund
GEORGIA MENTAL HEALTH INSTITUTE Hospital Benefits Fund
GEORGIA REGIONAL HOSPITAL AT ATLANTA Patients' Benefit Fund Patients' Benefit Fund Patients' Trust Fund Students' Individual Savings Account Resident Spending Fund
Escrow Fund for Children and Elderly GEORGIA RETARDATION CENTER
Student Activity Fund Patients' Benefit Fund Students' Individual Burial Account
Residents' Spending Fund Students' Work Programs
KIRBO FUND STATE ADOPTION UNIT
Adoption Reunion Registry
TUBERCULOSIS RESEARCH Oscar Jones Fund
VOCATIONAL REHABILITATION Roberts Fund
AUGUSTA GEORGIA REGIONAL HOSPITAL AT AUGUSTA Clinical Pastoral Education Fund
Entertainment Fund Patients' Personal Fund
GRACEWOOD STATE SCHOOL AND HOSPITAL Entertainment Fund
See notes to the financial statements.
ASSETS/ LIABILITIES JULY 1, 1994
ADDITIONS
DELETIONS
ASSETS/ UABILITIES JUNE 301 1995
$
8,754.13 $
11,209.41 $
17,897.76 $
331,678.38
2,000.00
333,678.38
26,046.12
1,755,509.93
1,651,356.43
65,060.75
103,170.25
78,845.97
0.00 12,n1.59 15,055.90 132,996.34
0.00 319.82
21,852.00 43,699.86 257,045.34 11,083.00 121,558.95 169,575.09
15,580.86 35,983.95 269,142.44 108,131.20 60,921.39
42,529.82 20,000.00 386,734.25 72,140.24 83,841.07 369,595.63
66,178.49 15,000.00 83,026.22 948,519.38 81,709.05 940,794.27
75,769.11 20,000.00 61,998.37 921,373.20 142,742.51 766,090.75
6,048.88
6,048.88
201,TTS.22
4,538.60
3,936.17
628,508.19
19,TTS.22
74,806.37
2,065.78 0.00
130,199.62
89,385.03
6,271.14 20,437.50
2,958.80 35,948.14 60,637.56 169,894.91
32,939.20 15,000.00 407,762.10 99,286.42 22,807.61 544,299.15
0.00
202,3TT.65
573,480.04
500.03 11,205.66 144,081.49
365,518.92
29,219.82 255,243.99
94,066.16
500.03 31,843.67 226,989.35
n,936.ao
0.00 8,581.81 1n,336.13
386,648.28
-41
DEPARTMENT Of HUMAN RESOURCES COMBINING STATEMENT Of CHANGES IN ASSETS AND LIABJLITIES
ADUCIARYFUNDTYPE-AGENCYFUNDS YEAR ENDED JUNE 30, 1995
EXHIBIT"K"
NON-CENTRAi IZ:EQ AGEfllCX f!mps
AUGUSTA
GRACEWOOD STATE SCHOOL AND HOSPITAL Children's Spending Fund Security Deposits
BAINBRIDGE
GEORGIA INDUSTRIES FOR THE BLIND K..r.Fund
CAVE SPRINGS
REHABILITATION CENTER FOR THE DEAF Client Account Recreation Fund
COLUMBUS
WEST CENTRAL GEORGIA REGIONAL HOSPITAL Patients' Benefits Fund Patient Conserved Funds Patients' Savings Fund Patients'Fund
CORDELE
CRIPPLED CHILDREN'S PROGRAM Michael Bryan Fund
~ CRIPPLED CHILDREN'S FUND
Macon Children's Medical Selvices Fund
MILLEDGEVILLE CENTRAL STATE HOSPITAL Chapel of All Faiths Fund Continuing Education Fund Employee Sports Program Fund Housing Damage Deposits Patients' Benefits Fund Patients' Deposit h:c:ount
Shannon Fund Work Activities Center
See notes to the financial statements.
ASSETS/ UABIUTIES JULY1, 1994
ADDITIONS
DELETIONS
ASSETS/ LIABILITIES JUNE 301 1985
$ 1,068,83420 $ 0.00
2,607,876.40 $ 244.86
2,595,043.65 $
1,081,666.95 244.86
18,306.14
798.73
0.00
19,104.87
2,769.54 1,102.88
62,470.89 9,758.41
59,479.44 9,596.95
5,760.99 1,264.34
41,783.90 0.00
23,818.95 146,676.18
28,693.64 89,363.43
209,962.06
23,757.98
23,818.95 288,351.95
46,719.56 89,363.43
0.00 68,286.29
117.71
3.75
121.46
412.12
375.00
195.27
591.85
9,633.60 78,596.61 3,353.92 15,611.24 231,475.63 3,910,979.n 37,860.64 20,869.94
202.06 84,716.00 11,3n.oo 3,797.78 480,231.27 7,385,178.28 5,144.60 74,952.50
1,978.97
86.2n.os
8,423.11 1,220.06 520,337.90 7,543,163.42 8,740.81 80,789.97
7,856.69 n,040.52
6,307.81 18,188.96 191,369.00 3,752,994.63 34,264.43 15,032.47
-42-
DEPARTMENT Of HUMAN RESOURCES
COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FIDUCIARY FUND TYPE -AGENCY FUNDS YEAR ENDED JUNE 30, 1995
EXHIBIT "K"
NON-Cl:NTRAl ~EP AGE~ FUNDS
~ NORTHWEST GEORGIA REGIONAL HOSPITAL AT ROME Adolescent Specialty Treatment Unit Developmental Services Unit PrwocationalProgram Housing Rental Fund
Patients' Benefits Fund Patients' Funeral and Burial Account
Patients' Savings Fund
Studenls'PersonalFund
SAVANNAH GEORGIA REGIONAL HOSPITAL AT SAVANNAH
Patients' Benefits Fund Patients' Fund THQMASVJLLE
SOUTHWESTERN STATE HOSPITAL Foster Grandparent/Senior Companion Private Pay
Patients' Benefits Fund Patients' Individual Savings Account
Patients' Fund Bainbridge
Patients'Fund Thomasville
Special Account Bainbridge
WARM SPRINGS ROOSEVELT WARM SPRINGS INSTITUTE Golf Canteen Fund
Residents' Benefit Fund
Special Account
Training Sefvice Account
Vending Stand Fund
ASSETS/ LIABILITIES JULY1,1994
ADDITIONS
DELETIONS
ASSETS/ LIABILITIES JUNE 30, 1995
$
s 22s.n
7,099.44 $
20,543.07 3,965.00
80,499.91 39,400.00 113,932.33 91,309.58
56,776.84
1,08.00
57,287.63 26,118.93 268,938.39 36,887.56
7,057.37 $
52,610.84 1,870.00
36,059.67 1,500.00
264,403.11 339,803.78
267.79
2 ,708.07 3,503.00
101.n1.s1 64,018.93
118,67.61 98,393.36
23,809.66 96,938.12
15,865.45 284,529.09
19,290.68 291,447.85
20,384.3 90,019.36
0.00 176,771.17
356,836.50
14,995.6 60,099.69
0.00
12,744.62 114,864.98
92,861.87 15,865.40 954,361.17 54,222.09
9,137.94 94,372.70 86,398.89 14,161.29 958,893.20 54,222.09
3,606.68 197,263.45 363,299.48
16,699.57 55,567.66
0.00
15,401.25 69,077.69
5,642.34 1,200.00 1,325.00
so,900.n
26,492.69 52,994.15 11,458.89 69,668.80
74,Sn.48 23,nS.93 51,335.86 11,458.89 69,668.80
21,729.49 71,844.45
7,300.63 1,200.00 1,325.00
Sae notes lo the financial statements.
s $ 19,631,on.35
308,707,593.32 $ 299,197,116.3 $
29,141.549.24
-43-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF APPBQYEP BUDGET "A" DEPARTMENTAL OPERATIONS YEAR ENDED JUNE 30, 1995
SCHEDULE 1
ORIGINAL
AMENDED
GOVERNOR'S
BUDGET
APPROPRIATION APPROPRIATION EMERGENCY FUND ADJUSTMENTS
TOTAL
FUNDS AVAILABLE
REVENUES
Sima Appropriation Federal Revenues Other R ~ Retained
$ 652,705,021.00 $ 4,424,843.00 $
827,939,382.00 -13,026,sn.oo
96,663,602.00
10,601,800.00
193,500.00 $
-456,394.00 $ 121,678,522.00 104,423,916.00
656,866,970.00 936,591,032.00 211,689,318.00
$ 1,577,308,005.00 $ 1,999,771.00 $
193,500.00 $ 225,646,044.00 $ 1,805,147,320.00
CARBY:OYEB FROM PRIOR YEAR
Transfer from RNerWCI Fund Balance
6,689,975.00
6,689,975.00
$ 1,sn,3081005.oo s
1,999,771.00 $
EXPENPITURES
Personal Services
$
Regular Operating Expenses
Travel
Motor Vehicle Purc:hases
Equipment
Computer Charges
Real Estate Rentals
Telecommunications
Per Diem, F - and Contracts
Capital OUllay
Crippled Children's Benefits
Kidney Disease Benefits
Cal"ICef Control Benefits
Benefits for Medically Indigent High-Risk
Pregnant Women and Their Infants
Family Planning Benefits
Case Services
E.S.R.P. Case Services
Crippled Children's Clinics
Children's Trust Fund Grants
Children's Trust Fund
Cash Benefits
Special Purpose Contracts
Service Banefils for Children
Purchase d Service Contracts
Grant-In-Aid to Counties
lnstitulionlll Repairs and Maintenance
Utilities
Postage
Payments to OMA-Community Care
Grants for Regional Maternal and
Infant Care
Grants for County DFACS - Operations
220,643,695.00 $ 91,946,045.00
3,a11,n1.oo
1,390,325.00 1,149,547.00 2s,031,on.oo 12,754,256.00 6,903,640.00 31,458,624.00
2,734,520.00 48,718.00
665,644.00 228,143.00
86,614.00 4,053,639.00
231,762.00 107,662.00 5,893,529.00 $
8,131,654.00 308,000.00
3,280,000.00
60,000.00
60,000.00 653,222.00 24,687,235.00
27,675.00 672,400.00 1,095,001.00
475,on.ns.oo 5,981,074.00
206,177,850.00 71,625,032.00 95,144,925.00 250,554.00 912,445.00 5,273,185.00 13,913,085.00
-60,000.00
220,916.00
-en,400.oo
-1,095,001.00 2,051,000.00 -32,667,4n.oo
7,884,989.00 -524,204.00 1,754,054.00
60,000.00
425,433.00
821,135.00 265,125,874.00
10,512J25.00
193,500.00 $ 232,336,019.00 $ 11s11 18371295.oo
$ 48,500.00
10,229,153.00 $ 90,707,702.00
1,520,880.00 302,973.00
2,113,716.00 18,814,712.00
524,122.00 864,971.00 28,362,853.00 1,686,000.00 546,036.00 169,941.00 932,118.00
530,257.00 138,700.00 915,617.00
55,500.00 89,500.00
1,938,430.00
403,268.00 1,031,347.00 7,851,370.00 23,432,503.00 16,209,610.00
191,337.00
193,690.00 450,000.00
22~74,713.00
233,607,368.00 182,702,465.00
6,004,251.00 1,921,441.00 3,349,sn.oo 50,899,423.00 13,510,140.00 7,876,273.00 65,763,506.00 1,686,000.00 8,677,690.00
477,941.00 4,2n,11s.oo
530,257.00 791,922.00 25,823,768.00
27,675.00 0.00
1,938,430.00 2,051,000.00 442,808,524.00 7,067,921.00 221,914,209.00 94,622,831.00 113,108,589.00
501,891.00 912,445.00 5,892,308.00 14,363,085.00
821,135.00 297,912,812.00
See notes to the financial statements.
$ 1,577,308,005.00 $ 1,999,771.00 $ -44-
193,500.00 $ 232,336,019.00 $ 1,811,837,295.00
DEPARTMENT Of HUMAN RESOURCES SCHEDULE Of APPROVED BUDGET
B" COMMUNITY MENTAL HEALTH/MENTAL RETARDATION AND INSTITUTIONS YEAR ENDED JUNE 30, 1995
SCHEOULE"2"
FUNDS AYAIIMLE REVENUES
Stat. Appropriation Federal Revenues Other Revenues Relained
CARRY-OVER FROM PRIOR YEAR
Transfer from Rnerved Fund Balance
ORIGINAL
AMENDED
GOVERNOR'S
BUDGET
APPROPRIATION APPROPRIATION EMERGENCY FUND ADJUSTMENTS
TOTAL
$ 474,121,985.00 $ 67,504,371.00 132.528.682.00
-1,383,100.00 $ -540,385.00 1,024,103.00
$ 674,155,038.00 $
-899,382.00 $
57,500.00 $
$ 12,155,418.00 9,647,820.00
472,796,385.00 79,119,404.00
143.200.605.00
57,500.00 $ 21,803,238.00 $ 695,116,394.00
0.00
0.00
0.00
3,592,885.00
3,592,885.00
-899,382.00 s _ _ _ _51.,soo-_.oo..., s 2513961123.oo s 69817091279.oo
EXPENDITURES
Personal Services Regular Operating Expenses Trav.l Motor Vehicle Purchases Equipment Purchases Computer Charges Real Estate Rentals Telecommunications Per Diam, Fees and Contracts Utilities Institutional Repairs and Maintenance Sub51ance Abuse Community Services Mental Retardation Community Services Mental Health Community Services
Community Mental Health eent.r Services
Special Purpose Contrac:t
$ 366,682,923.00 $ -13,115,319.00
38,709,341.00
591,111.00
316,&42.00 698,750.00
120,142.00
s
1,869,029.00
73,895.00
4,708,791.00
68,TT6.00
262,805.00
-68,363.00
2,420,742.00
143,922.00
9,147,738.00
208,181.00
11,662,611.00
389,072.00
1,789,045.00
48,767,402.00
231,457.00
92,233,493.00
2,409,141.00
30,569,016.00
-212, 146.00
64,022,592.00
8,260,749.00
294,118.00
$ 40,000.00
17,500.00
2,581,483.00 S
1,940,201.00 133,958.00 256,458.00 958,247.00
1,042,767.00 208,156.00 115,334.00
9,219,216.00 297,715.00 445,594.00
2,131,553.00 858,844.00 333,880.00
4,872,717.00
356,149,087.00 41,240,653.00 570,742.00 995,208.00 2,901,171.00 5,820,334.00 402,598.00 2,679,998.00 18,592,635.00 12,349,398.00 2,234,639.00 51,130,412.00 95,501,478.00 30,690,750.00
n.156,058.oo
294,118.00
-899,382.00 $
57,500.00 $ 25,396,123.00 $ 698,709,279.00
See notes to the financial statements.
-45-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF COMPARISON OF BUDGETED TO ACTUAL
EXPENDITURES BY OBJECT AND ACTIVITY "A" DEPARTMENTAL OPERATIONS YEAR ENDED JUNE 30, 1995
SCHEDULE 3"
EXPENDITURES
GENERAL ADMINISTRATION AND SUPPORT Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Special Purpose Contracts Service Benefits for Children Purchase of Service Contracts Institutional Repairs and Maintenance Postage Payments to OMA-Community Care
PUBLIC HEALTH Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Crippled Children's Benefits Kidney Disease Benefits Cancer Control Benefits Benefits for Medically Indigent High-Risk Pregnant Women and Their Infants Family Planning Benefits Special Purpose Contracts Purchase of Service Contracts Grant-In-Aid to Counties Institutional Repairs and Maintenance Postage Grants for Regional Maternal and Infant Care
REHABILITATION SERVICES Personal Services Regular Operating Expenses Travel
See notes to the financial statements.
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
57,940,964.00 $
56,540,832.55 $
1,400,131.45
2,229,572.00
2,106,611.55
122,960.45
1,418,559.00
1,247,397.81
171,161.19
1,840,741.00
1,804,699.64
36,041.36
269,862.00
262,134.92
7,727.08
2,344,538.00
2,271,841.06
72,696.94
4,952,394.00
4,913,719.35
38,674.65
650,865.00
638,954.74
11,910.26
5,249,991.00
4,835,663.99
414,327.01
244,000.00
244,000.00
0.00
44,069,048.00
37,249,366.97
6,819,681.03
37,184,306.00
37,173,270.89
11,035.11
67,500.00
67,200.49
299.51
1,164,595.00
1,162,695.21
1,899.79
14,363,085.00
14,138,982.14
224,102.86
$
173,990,020.00 $
164,657,371.31 $
9,332,648.69
$
57,390,589.00 $
53,679,279.00 $
3,711,310.00
125,257,827.00
122,078,166.66
3,179,660.34
1,525,641.00
1,217,902.30
307,738.70
523,593.00
389,105.48
134,487.52
8,874,920.00
8,344,856.80
530,063.20
1,227,139.00
1,184,674.29
42,464.71
1,047,476.00
959,018.35
88,457.65
16,059,454.00
14,7TT,934.79
1,281,519.21
8,6TT,690.00
7,826,531.33
851,158.67
4TT,941.00
239,950.71
237,990.29
4,272,118.00
3,919,802.60
352,315.40
530,257.00 791,922.00 672,246.00 22,181,531.00 113,108,589.00
46,500.00 196,265.00 821,135.00
198,591.39 791,721.06 672,246.00 21,874,439.00 108,628,335.68
44,431.97 160,378.95 821,135.00
331,665.61 200.94 0.00
307,092.00 4,480,253.32
2,068.03 35,886.05
0.00
$
363,682,833.00 $
347,808,501.36 $ 15,874,331.64
$
72,067,802.00 $
71,084,328.38 $
983,473.62
13,169,474.00
11,447,266.26
1,722,207.74
1,655,762.00
1,432, 176.32
223,585.68
-46-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF COMPARISON OF BUDGETED TO ACTUAL
EXPENDITURES BY OBJECT AND ACTIVITY "A" DEPARTMENTAL OPERATIONS YEAR ENDED JUNE 30, 1995
SCHEDULE "3"
EXPENDITURES
REHABILITATION SERVICES Motor Vehicle P11chases Equipment Computer Charges Real Estate Rentals Telecommunications 'Per Diem, Fees and Contracts Capital Outlay Case Services E.S.R.P. Case Services Special Purpose Contracts Purchase of Service Contracts Institutional Repairs and Maintenance Utilities Postage
FAMILY AND CHILDREN SERVICES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Children's Trust Fund Grants Children's Trust Fund Cash Benefits Special Purpose Contracts Service Benefits for Children Purchase of Service Contracts Postage Grants for County DFACS - Operations
BUDGET
ACTUAL
VARIANCEFAVORABLE (UNFAVORABLE)
$
80,700.00 $
68,582.00 $
1,876,469.00
1,075,365.78
3,998,924.00
3,853,782.46
4,186,935.00
4, 139,383.82
1,800,315.00
1,800,006.12
9,272,319.00
8,785,647.09
1,686,000.00
1,685,822.00
25,823,768.00
25,524,799.87
27,675.00
26,991.95
692,387.00
692,387.00
9,534,186.00
9,474,819.99
387,891.00
318,353.27
912,445.00
820,947.79
770,522.00
535,431.50
12,118.00 801,103.22 145,141.54
47,551.18 308.88
486,671.91 178.00
298,968.13 683.05 0.00
59,366.01 69,537.73 91,497.21 235,090.50
$
147,943,574.00 $
142,766,091.60 $
5,177,482.40
$
46,208,013.00 $
45,361,968.69 $
42,045,592.00
38,274,544.09
1,404,289.00
1,202,735.04
679,953.00
633,828.71
35,681,041.00
35,665,667.98
3,143,672.00
2,802,343.67
4,377,617.00
3,201,965.75
35,181,742.00
32,541,238.93
1,938,430.00
1,018,020.91
2,051,000.00
2,051,000.00
442,808,524.00
431,532,106.59
5,459,288.00
5,220,769.75
177,845,161.00
152,479,056.37
25,722,808.00
24,172,276.07
3,760,926.00
3,753,603.80
297,912,812.00
284,709,308.46
$ 1,126,220,868.00 $ 1,064,620,434.81 $
846,044.31 3,771,047.91
201,553.96 46,124.29 15,373.02
341,328.33 1,175,651.25 2,640,503.07
920,409.09 0.00
11,276,417.41 238,518.25
25,366,104.63 1,550,531.93 7,322.20
13,203,503.54
61,600,433.19
$ 1,811,837,295.00 $ 1,719,852,399.08 $ 91,984,895.92
See notes to the financial statements.
-47-
DEPARTMENT OF HUMAN RESOURCES CASH AND CASH EQUIVALENTS JUNE 30, 1995
SCHEDULE "4"
NONINTEREST BEARING ACCOUNTS
Bank South, N.A.,
Atlanta, Georgia First Union National Bank of Georgia, Atlanta, Georgia NationsBank of Georgia, N.A., Atlanta, Georgia SouthTrust Bank of Atlanta, N.A., AUanta, Georgia Trust Company Bank, Atlanta, Georgia Wachovia Bank of Georgia, Atlanta, Georgia Agency Funds (List on File) Imprest Funds (List on File)
INTEREST BEARING ACCOUNTS Agency Funds (List on File)
OTHER Cash on Hand
$
5,399,299.23
1,000.00
-131, 135,598.06
3,974,798.86
-69,695,725.13
18,457,080.14 14,361,561.09
382,855.00 $
-158,254,728.87
5,858,728.17
3,306,560.32 $ -149,089,440.38
See notes to the financial statements.
-48-
DEPARTMENT OF HUMAN RESOURCES INVESTMENTS JUNE 30, 1995
SCHEDULE "5"
INVESTMENT TYPE
Certificates of Deposit Bank South, Atlanta, Georgia No. 30270751 No. 30270752 Central and Southern Bank of Georgia, Milledgeville, Georgia No. 216035 No. 216036 No. 216037 No. 216038 No. 5899901 No. 5899902 No. 99704010 Century Bank and Trust, Milledgeville, Georgia No. 14637 Exchange Bank, Milledgeville, Georgia No. 23432 No. 23792 Fidelity National Bank, Atlanta, Georgia No. 3000413 First Liberty Bank, Milledgeville, Georgia No. 1000116416 No. 115442 First National Bank of Baldwin County, Milledgeville, Georgia No. 1572 No. 8005076 First Rome Bank, Rome, Georgia No. 2941 First Union National Bank of Georgia, Atlanta, Georgia (List on File) NationsBank of Georgia, N.A., Atlanta, Georgia No. 0910000691444 No. 169800 SouthTrust Bank of Atlanta, N.A., Atlanta, Georgia No. 8731422 Thomas County Federal Savings and Loan, Thomasville, Georgia No. 1057170 No. 1057576 No. 1080461 No. 1090056 Wachovia Bank of Georgia, Atlanta, Georgia No. 148607 No. 71856
See notes to the financial statements.
PURCHASE DATE
MATURITY DATE
AMOUNT
October 25, 1994 October 25, 1994
July 29, 1993 July 29, 1993 July 29, 1993 July 29, 1993 January 3, 1994 November 3, 1994 January 13, 1995
February 15, 1995
January 12, 1995 April 4, 1995
May 2, 1995
May 19, 1995 November 14, 1994
January 10, 1994 March 19, 1993
September 6, 1994
May 24, 1993 January 1, 1994
April 5, 1995
July 22, 1994 July 29, 1994 September 1, 1994 March 1, 1995
January 20, 1995 February 17, 1995
October 25, 1995
$
15,000.00
October 25, 1995
50,000.00
July 29, 1995 July 29, 1995 July29, 1995 July 29, 1995 January 3, 1996 November3, 1995 January 13, 1996
25,000.00 25,000.00 25,000.00 25,000.00 400,000.00 600,000.00 400,000.00
February 15, 1996
500,000.00
January 12, 1996 ApriI4, 1996
450,000.00 300,000.00
August 14, 1995
87,000.00
May 19, 1996 November 14, 1995
75,000.00 50,000.00
January 10, 1996 March 19, 1998
450,000.00 10,000.00
September 6, 1995
4,455.43
537,072.32
May 24, 1995 January 1, 1996
27,269.49 75,000.00
October 4, 1995
125,613.38
July 22, 1995 July 29, 1995 September 1, 1995 March 1, 1996
13,000.00 32,208.00 15,000.00 30,000.00
July 20, 1995 August 17, 1995
10,000.00 101000.00
$ 4,366,618.62
-49-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF GOVERNOR'S EMERGENCY FUND
YEAR ENDED JUNE 30, 1995
SCHEDULE "6"
"A" DEPARTMENTAL OPERATIONS
Food Bank of Northeast Georgia, Incorporated - Assist with the Purchase of a New Freezer
Medical Association of Georgia Alliance - Assist with Expenses in Connection with "Life Preservers," a Domestic Violence Prevention Campaign
Southeastern Entrepreneurial and Economic Development, CDC - Assist with Program Expenses
East Cobb Senior Center - To Assist with the Purchase of Furnishings for the Center
Branan Lodge - Assist with the Purchase of a Bus Fitzgerald - Ben Hill Communities in Schools - Help with Expenses in Connection
with the Kids 'N Company Program DeKalb Economic Opportunity Authority, Incorporated - To Assist Positive
Generations with Program Expenses Douglasville Senior Service Center - Purchase Equipment for Expansion of
the Kitchen Area Manchester Senior Center - Assist with the Purchase of a Van Clayton County Alzheimer's Support Services -Assist with the Purchases of
Furnishings and Equipment Environmental Awareness Foundation - Assist with Operating Expenses Council on Minority Health and Education of Metro Atlanta, Incorporated -
Assist with Program Expenses The Adaptive Learning Center for Infants & Children, Incorporated - Assist with
Program Expenses Union County Senior Center - Assist with the Purchase of a Van Cool Girls, Incorporated - Assist with Program Expenses Council on Elder Abuse and Neglect - Assist with Program Expenses Stepping Stones - Assist with Program Expenses Boys Club of Albany - Assist with Program Expenses Halycon Home for Battered Women, Incorporated - Assist with Program
Expenses Lanier Gardens - Assist with the Purchase of a Mini-bus Volunteer Connection - Operating Expenses
"B" COMMUNITY MENTAL HEALTH/MENTAL RETARDATION AND INSTITUTIONS
North House - Assist with Program Expenses ISHARE - Assist with Expenses in Connection with Bluesprings Day Camp Decatur-Seminole Mental Retardation Service Center - Assist with the
Purchase of a Van Boys and Girls Clubs of West Georgia - Assist with the Purchase of a Van St. Jude's Recovery Center, Incorporated - Assist with Operating Expenses
$ 10,000.00
10,000.00
10,000.00
20,000.00 20,000.00
10,000.00
8,000.00
10,000.00 15,000.00
3,000.00 5,000.00
5,000.00
20,000.00 5,000.00 1,000.00
15,000.00 8,500.00 10,000.00
5,000.00 1,500.00 1,500.00 $
193,500.00
$ 10,000.00 7,500.00
15,000.00 15,000.00 10,000.00
57,500.00
See notes to the financial statements.
- 50-
$ 251,000.00
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES
YEAR ENDED JUNE 30, 1995
SCHEDULE "7"
PROGRAM
Agriculture, U.S. Department of National School Lunch Program Through Georgia Department of Education Special Supplemental Food Program for Women, Infants, and Children Direct State Administrative Matching Grants for Food Stamp Program Direct Nutrition Program for the Elderly Direct
Commerce, U.S. Department of Telecommunications and Information Infrastructure Assistance Program Direct
Corporation for National Service Foster Grandparent Program Direct Senior Companion Program Direct
Education, U. S. Department of Education of Children with Disabilities in State Operated or Supported Schools Through Georgia Department of Education Early Education for Children with Disabilities Direct Pub6c Library Services Through Georgia Department of Education Rehabilitation Services - Vocational Rehabilitation Grants to States Direct Through Social Security Administration Social Security Disability Insurance/Supplemental Security Income Beneficiaries Vocational Rehabilitation Rehabilitation Services - Service Projects Direct National Institute on Disability and Rehabilitation Research Direct Through the University of Georgia Rehabilitation Services - Client Assistance Programs Direct Independent Living - State Grants Direct
CFDA NUMBER
AMOUNT
10.555
10.557 10.561
10.570
$
468,735.63
102,909,777.04 57,036,766.68 2,437,600.00
11.552
72.001
72.008
660,000.00
3,850.00 3,174.00
84.009
84.024 84.034
84.126
84.126 84.128
84.133
84.133
84.161 84.169
158,067.25 214,927.30
16,529.95
58,848,134.45
15,251.50 81,960.32 21,876.97
135,903.66
170,482.58
333,218.10
See notes to the financial statements.
- 51 -
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES YEAR ENDED JUNE 30, 1995
SCHEDULE '7"
PROGRAM
Education, U.S. Department of RehabUitation Services - Independent Living Services for Older Individuals Who are Blind Direct Grants for Infants and Toddlers with Disabilities Direct Drug-Free Schools and Communities - State Grants Direct Supported Employment Services for Individuals with Severe Disabilities Direct State Grants for Assistive Technology to Individuals with Disabilities Direct
Energy, U.S. Department of Energy Conservation for Institutional Buildings Direct
Environmental Protection Agency Office of /w and Radiation State Indoor Radon Grants Direct
Federal Emergency Management Agency Disaster Assistance Through Georgia Emergency Management Agency
Health and Human Services, U.S. Department of Special Programs for the Aging - Title Ill, Part F Disease Prevention and Health Promotion Services Direct Special Programs for the Aging - Title 111, Part B Grants for Supportive Services and Senior Centers Direct Special Programs for the Aging - Title Ill, Part C Nutrition Services Direct Special Programs for the Aging - Title Ill, Part D In-Home Services for Frail Older Individuals Direct Special Programs for the Aging - Title IV Training, Research and Discretionary Projects and Programs Direct Special Programs for the Aging - Title II - Preconference Programs for the White House Conference on Aging Direct
See notes to the financial statements.
- 52-
CFDA NUMBER
AMOUNT
84.177
$
84.181
84.186
84.187
84.224
81.052
118,-412.59 "4,719,218.85 3,0-48,31-4.77
782,480.06 714,620.74
118,271.36
66.032 83.516
22,984.80 35,653,930. 7,4
93.0-43 93.0-44 93.0-45 93.046 93.0-48 93.050
462,695.59 6,695,518.89 10,989,528.95
117,710.12 -34,701.15 10,000.00
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES YEAR ENDED JUNE 30, 1995
SCHEDULE "7"
PROGRAM
Health and Human Services, U. S. Department of Maternal and Child Health Federal Consolidated Programs Direct Project Grants and Cooperative Agreements for Tuberculosis Control Programs Direct Acquired Immunodeficiency Syndrome (AIDS) Activity Direct Grants for Technical Assistance Activities Related to the Block Grant for Community Mental Health ServicesTechnical Assistance Centers for Evaluation Direct Mental Health Planning and Demonstration Projects Direct Emergency Medical Services for Children Direct Primary Care Services - Resource Coordination and Development Cooperative Agreements Direct Projects for Assistance in Transition from Homelessness (PATH) Block Grant Direct HIV Demonstration Program for Children, Adolescents, and Women Direct Health Program for Toxic Substances and Disease Registry Direct Disabilities Prevention Direct Cooperative Agreements for Drug Abuse Treatment Improvement Projects in Target Cities Direct Childhood Lead Poisoning Prevention Projects State and Community-Based Childhood Lead Poisoning Prevention Program Direct Program to Conduct Health Consultations and Public Health Assessment Activity Direct Family Planning - Services Direct Health Services Research and Development Grants Direct Mental Health Research Grants Direct
CFDA NUMBER
AMOUNT
93.110
$
93.116 93.118
277,623.06
1,773,797.36 6,860,754.85
93.119 93.125 93;127
93.130
93.150
93.153 93.161 93.184
93.196
27,747.18 406,418.00 222,587.19
185,127.36
459,236.53
477,771.87 -215.74
272,250.95
-39,443.04
93.197
93.202 93.217 93.226 93.242
416,074.55
19,504.94 6,218,574.39
281,942.67 11,044.26
See notes to the financial statements.
- 53 -
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES YEAR ENDED JUNE 30, 1995
SCHEDULE '7"
PROGRAM
Health and Human Services, U. S. Department of Migrant Health Centers Grants Direct Childhood Immunization Grants Direct Centers for Disease Control and Prevention - Investigations and Technical Assistance Direct Cancer Control Direct Abandoned Infants Direct Emergency Protection Grants - Substance Abuse Direct Family Preservation and Support Services Direct Family Support Payments to States - Assistance Payments Direct Job Opportunities and Basic Skills Training Direct Assistance Payments - Research Direct Child Support Enforcement Direct State Legalization Impact Assistance Grants Direct Refugee and Entrant Assistance - State Administered Programs Direct Low-Income Home Energy Assistance Direct Stripper-Well Petroleum Violation Escrow Funds Through Office of the Governor Community Services Block Grant Direct Community Services Block Grant Discretionary AwardsCommunity Food and Nutrition Direct Emergency Community Services for the Homeless Direct Payments to States for Child Care Assistance Direct Developmental Disabilities Basic Support and Advocacy Grants Direct Children's Justice Grants to States Direct
CFDA NUMBER
AMOUNT
93.246 93.268
93.283 93.399 93.551 93.554 93.556 93.560 93.561 93.562 93.563 93.565 93.566 93.568
NIA 93.569
93.571 93.572 93.575
93.630 93.643
$
730,28320
5,935,075.09
1 ,839,233.98 131.49
298,677.40 2,944.09
566,923.74 335,306,243.75
26,582,310.20 30,065.48
38,589,657.97 1,155,777.61 6,948,050.46
13,635,634.74 -6,504.25
10,490,065.52
114,584.00 584,27222 23,548,088.84
1 ,694,884.57
245,680.19
See notes to the financial statements.
- 54 -
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES YEAR ENDED JUNE 30, 1995
SCHEDULE "7"
PROGRAM
Health and Human Services, U.S. Department of Child Welfare Services - State Grants Direct Adoption Opportunities Direct Temporary Child Care and Crisis Nurseries Direct Foster Care - TIiie IV-E Direct Federal Share of Child Support Recoveries Adoption Assistance Direct Social Services Block Grant Direct Child Abuse and Neglect State Grants Direct Family Violence Prevention and Services Direct Community-Based Prevention Program Direct
Grants to States for Planning and Development of
Dependent Care Programs Direct
Independent Living Direct
Medicare - Hospital Insurance Direct
State Survey and Certification of Health Care Providers and Suppliers Direct
Medical Assistance Program Through Georgia Department of Medical Assistance
Health Care Financing Research, Demonstrations and Evaluations Direct
Social Security - Disability Insurance Direct
Model Comprehensive Drug Abuse Treatment Programs for Critical Populations Direct
Grants to States for Operation of Offices of Rural Health Direct
HIV Care Formula Grants Direct
Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs Direct
See notes to the financial statements.
- 55-
CFDA NUMBER
AMOUNT
93.645 93.652 93.656 93.658 93.658 93.659 93.667 93.669 93.671 93.672
93.673 93.674 93.773
93.777 93.778
93.779 93.802
93.902 93.913 93.917
93.919
$
8,306,523.00
42,172.40
351,460.78
23,189,627.45 176,359.25
3,688,219.92
73,623,664.07
456,695.78
511,789.19
118,626.12
330,256.79 1,070,591.53 2,489,712.02
544,290.54 41,467,349.95
161,865.69 32,877,025.02
346,371.00 31,672.21
4,280,443.62
1,577,649.42
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES YEAR ENDED JUNE 30, 1995
SCHEDULE '7"
PROGRAM
Health and Human Services, U. S. Department of HIV Demonstration, Research, PubUc and Professional Education Projects Direct Assistance Program for Chronic Disease Prevention and Control Direct Capacity Expansion Program Direct
Demonstration Grants to States with Respect to Alzheimer's
Disease Direct
Modification of Trauma Care Component of State EMS Plan Direct
Centers for Agricultural Research, Education and Disease and Injury Prevention and Occupational Respiratory Disease and Musculoskeletal Disorders Evaluation and Rehabilitation Direct
Block Grants for Community Mental Health Services Direct
Block Grants for Prevention and Treatment of Substance Abuse Direct
Preventive Health Services - Sexually Transmitted Diseases Control Grants Direct
Mental Health Disaster Assistance and Emergency Mental Health Direct
Health Programs for Refugees Direct
Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems Direct
National Health Promotion Direct
Preventive Health and Health Services Block Grant Direct
Maternal and ChUd Health Services Block Grant to the States Direct
Helen Keller National Center Affiliation Program Direct
Housing and Urban Development, U.S. Department of Supportive Housing Program Direct
See notes to the financial statements.
-56-
CFDA NUMBER
AMOUNT
93.941
$
93.945 93.950
93.951 93.953
15,659.00
12,816.02 -121,130.00
93,327.54 155,01923
93.956 93.958 93.959
93.977
93.982 93.987
93.988 93.990 93.991 93.994
300,025.18 6,570,791.27 31,531,944.35
2,280,347.35
588,206.45 59,486.10
113,527.07 23,505.43
4,161,071.00 17,005,590.32
N/A
21,210.82
14.235
535,684.00
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FEDERAL REVENUES
YEAR ENDED JUNE 30, 1995
SCHEDULE '7"
PROGRAM
Labor, U. S. Department of Senior Community Service Employment Program Direct Job Training Partnership Act Through Georgia Department of Labor Through Non-State Agencies City of Atlanta Private Industry Council Columbus Consolidated Government South Georgia Regional Development Center Southwest Georgia Area Regional Development Center
Transportation, U.S. Department of Capital Assistance Program for Elderly Persons and Persons with Disabilities Direct State and Community Highway Safety Through Georgia Department of Public Safety
Veterans Affairs, U.S. Department of Veterans Domiciliary Care Through Georgia Department of Veterans Service
CFDA NUMBER
AMOUNT
17.235
$
17.250
17.250 17.250 17.250 17.250
1,804,908.51
404,898.87
178,285.43 -18,290.80 31,884.82
27,672.27
20.513 20.600
64.008
1,265,571.22 326,109.38
4,300,470.00
$ 1,040,409,074.99
See notes to the financial statements.
- 57 -
DEPARTMENT OF HUMAN RESOURCES SCHEDULE Of OTHER REVENUES RETAINED
YEAR ENDED JUNE 30 1995
SCHEDUI.E"S"
"A" QEPARTMENTAL OPERATIONS
Contracts Education, Georgia Department d Special Education Grant Medical Assi&tance, Georgia Department d Various Programs Medieaid Federal Shaie State Share CoUec:tions Remittances to Oepertment d Medical AAl&tance Medical College d Georgia Vllccination Proculement Grant
Indirect SeNices Funding Department d Administrative SeNices
OtherRAdmini&lrative Charges state Health PlaMing and Dewlopment Agency Social Security Day Care lJ&er Fees Donations American Society on Aging Center for Assessment Department d Natural Resources Easter Seal Society Georgia Warm Springs Metropolitan Atlanta Commission Public Health Foundation Robert Wood Foundation Education, Georgia Department d Lottery Prooeed6 Technology Project Food Stamp Program Recoveries Refunds and Recoveries Insurance Commissions Insurance Recoveries lnteiest Eamed Matching Donor Funds Multi-Agency Team for Children Office d Treasury and Fiscal SeNices Children's Trust Fund Rebates Women, Infants and Children Program Mead Johnson Corporation Ross Laboratories Rents Roosewll Warm Springs Rehabilitation Institute Building Maintenance Patients' Payments Production Worlcshop Sales and Setvices Adoption Fees Child SUpport Recowry Incentive Fees Retained Non-AFOC User Fees Copier Fees Fellowship Georgia Factory for the Blind lnterpretatiw Selvices Medical Se!vices Registration Fees Sanitation SeNices WOll<shop Rehabilitation Centers Sales Tax Commission
See notes to the financial statements.
$
46,929.15
$ 5,301,642.24
29,933,254.45
$ 18,705,022.59 18,705,022.59
0.00
35,234,896.69
350,000.00 $ 35,631,825.84
3,627,900.00
$
83,656.64
888,113.85 $
971,TT0.49
92,132.58
$
7,500.00
580,710.43
83,621.00
15,975.00
100,000.00
25,000.00
1.00
100 106.00
912,913.43
625,000.00
3,265,095.85 79,690.02 90,624.08 7.35
312,701.06 1,746,154.81
1,561,431.63
$ 16, 179,695.85 8,694,108.54
$
148,683.10
19,013,290.94
135,624.68
$
27,917.56
$ 10,024,011.42 8,652.00
10,032,663.42 743.20
32,186.54 9,547,423.70
33,556.90 67,347.79 178,322.85 12,000.00 1,049,653.28
24,873,804.39 1,291,664.68 19,297,598.72
20,981,815.24 595.89
76,103,000.22 $ 115,362,726.06
.58.
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF OTHER REVENUES RETAJNED
YEAR ENDED JUNE 30 1995
SCHEDULE "8"
"B" COMMUNITY MENTAL HEALTH/MENTAL RETARDATION AND INSTITUTIONS
Contracts Education, Georgia Department c:I Special Education Grant Medical As&i&tance, Georgia Department c:I Indigent Care Tl'Ullt Fund Medicaid Federal Share State Share Collections Remittances to Department c:I Medical Assistance Veterans Service, Georgia Department c:I Operating Expenses/Payments for Central State Hollpital
Indirect Selvices Funding Department c:I AdministratiYe Se!vices
Other Revenues DeKalb County Health Department Emergency Mental Health Se!vices Donations Chapel c:I AU Faiths Robert Wood Johll80ll Foundation Georgia Lottery Corporation Lottery Proceeds Compulsive Gambling Disorders ln&urance Recoveries Medical Se!vices Addiction Training Laboratory Medical Health Selvices Medical Information Urine Toxicology Screenings Medicare Rents Sales and Se!vices Attest Fees Auto Part& CourtCo&ts DUI Aa&es6ments Firearm Searches Grease and Bones Identification Cards Laundry Legal Fees Meals Medical Se!vices Sanitation Se!vices Training Ut~ities Sales Tax Commission Telephone Commissions
$ 2,651,979.00
$ 3,131,088.81
89,182,358.76
$ 52,715,151.83 -52,715. 151.83
0.00
92,313,447.57
13,086.151.00 $ 108,051,577.57
2,404,100.00
$
31,098.02
$
45.84
4 437.44
4,483.28
$
23,408.00
802.00
347,807.51
52,828.13
214,660.00
$
73,990.62
4,250.01
7,161.29
582,442.79
21,598.00
1,636.28
653.00
203.93
8,284.79
4,479,901.45
2,856,262.84
125,257.34
75,568.75
1.190,375.45
200,000.00 50,726.13
639,505.64 14,580,851.31
303,952.18
9,427,586.54 934.03
8 977.78
25,248.114.91 $ 135,703,792.48
$ 251,066,518.54
See notes to the financial statements.
-59-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30, 1995
SCHEDULE "9"
REGULAR OPERATING EXPENSES
Accreditation Fees Advertising Bank Charges
Burial Captioning
Client Transportation Clipping Service Court Costs Credit Report Fees Employee Property Damaged by Clients Employee Recognition Awards Employee Relocation Expense Exhibit Space Fee Field Trips for Patients FHm Services Fingerprinting Freight, Express and Storage Haircuts for Clients Identification Cards Indigent Care Trust Fund Contributions Interlibrary Loan Fees Laboratory Fees- CSRU Blood Tests Laundry and Linen Service License Fees Medical Expense Medical Records Fee Motor Vehicle Records Fee Notary Public Commissions and Seals Office Equipment Moving Expense Registration Fees Return of Escapees Sales Commissions Sanitation Charge Subscriptions and Dues Transcript Services
See notes to the financial statements.
MAH DEPARTMENTAL
OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND
INSTITUTIONS
TOTAL
$
$
50,462.51
607.97
135.00
6,090.28
2,406.25 276,381.73 322,327.59
229.25 497.45 9,761.33 11,690.n 20,576.62 7,195.67 3,906.00 449,548.69
190.78 1,061,301.00
672,713.34 163,465.41
2,320.00 191,876.71
107.00 503.00 1,645.00 17,460.66 818,765.44 7,497.69 210,681.50
242,120.31 71920.66
275,945.50 $ 98,615.76
19,137.15
5,142.00
3,673.38 2,857.27 7,986.62
511.99
9,456.74 8,437.04
399.45 66,170.00 61,837.40
1,600.00 6.00
123,796.00 129.36
4,497.12 386,706.n
6,333.29 7,522.66 1,600.00
940.92 668.15 182,811.62
51.16 100.30 1,076.29 382,064.35 5 849.00
275,945.50 149,078.27
607.97 19,272.15 6,090.28 5,142.00
2,406.25
280,055.11 325,184.86
8,215.87 1,009.44 9,761.33 21,147.51 29,013.66 7,595.12 70,076.00 511,386.09 1,600.00
196.78 1,185,097.00
129.36 6n,210.46 550,172.18
8,653.29 199,399.37
1,707.00 503.00
2,585.92
18,128.81
1,001,5n.oo 7,548.85
210,781.80 1,076.29
624,184.66
13z769.66
$
4,560,385.61 $
-60-
1,665,923.29 $ 6,226,308.90
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30. 1995
SCHEDULE "9"
COMPUTER CHARGES Freight, Express and Storage License Fees Registration Fees Subscriptions and Dues
GRANT-IN-AID TO COUNTIES Fingerprinting Fees
GRANTS FOR COUNTY DFACS - OPERATIONS Employee Recognition Awards Fingerprinting Fees Freight, Express and Storage Mail Issuance Losses - Food Stamp Program Subscriptions and Dues
"A"
DEPARTMENTAL OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND
INSTITUTIONS
TOTAL
$
194.00
$
162,593.54
12,417.90
$ 639.34
194.00 639.34 162,593.54 12,417.90
$
175,205.44 $
639.34 $
175,844.78
$ ---====4=,8=36=.0=0
------= $
4,836.00
$
1,738.00
20,587.00
10,138.97
437,849.00
48,740.00
$ _ _ _s_1_9...,,o.s...2.....,97,..
$
1,738.00
20,587.00
10,138.97
437,849.00
48,740.00
$
519,052.97
See notes to the financial statements.
- 61 -
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF EXTRAORDINARY EXPENDITURES
YEAR ENDED JUNE 30, 1995
SCHEDULE 1 O"
REGULAR OPERATING EXPENSES
Lovett, Henrietta Equal Employment Opportunity Settlement
Robertson.Katherine Equal Employment Opportunity Settlement
"A" DEPARTMENTAL
OPERATIONS
"B" COMMUNITY MENTAL HEALTH/
MENTAL RETARDATION AND
INSTITUTIONS
TOTAL
$
16,200.00
$
- - - - - - $ _ _ _ __.;3'-'-5;;..;0_0.;.;;.0~0
16,200.00 3,500.00
$ _ _ _ _1s..,,2_0_0_.o_o$
3,soo.oo $ _ _ _1_9.,,7_0_0._oo_
See notes to the financial statements.
-62-
DEPARTMENT OF HUMAN RESOURCES RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1995
SCHEDULE "11"
Totals per AMual Supplement
Accruals June 30, 1994 June 30, 1995
Adjustment Prior Year's Vouchers Payable
Adjustments Brooks,
Brown, Cobb,
Cohen, Daugherty,
Davis,
Finn, Fuller, Hellwig, Hunt, Ivie, McQueen, Murphy, Padgett, Price, Ridley, Ripoll, Roland, Sellars, Watson, White, Wiesner, Wright,
ChariotteW. LajWanna Addie Fripp Ilene Susan Jacqueline Elizabeth Trudie Edward Kay Joseph H. Theresa Karen Thomas Floyd Jeff Eva Sharon C. Lisa Nichols Cari Betty Jean Elizabeth Francine Paul Benjamin
SALARIES
$ 411,530,171.17 $
TRAVEL 5,581,279.99
1,236.50
-38,475.89 11,205.80
2,569.55
5.42 24.14 37.80
-273.00
2.50 2.50 643.83 700.28 45.15 4.41 25.20 12.18
10.00
5.00 144.60
2.50 42.63
270.00
246.25
3.00 226.30
11.00 133.40
Totals per Report
$ 411,531 ,407 .67 $ =====5=,5=5=8,=904==.5=4
See notes to the financial statements.
-63-
Totals per Annual Supplement
Adjustments
Atlanta Desk Top
Automated Business Solutions Bech, Thomas C. Catapult Incorporated Coo&a Valley Technical Institute Data-Tech Institute Diversified Applications ExecuTrain GTE Interactive Education lnter&olve Incorporated Keeping Track Corporation Memorex Telex New Horizons Office Automation Service Pulliam, Robert L. Software House Sylvan Technology Center Up and Running Incorporated Valdosta Technical Institute
Totals per Report
DEPARTMENT OF HUMAN RESOURCES RECONCILIATION OF PER DIEM AND FEES
VEAR ENDED JUNE 30 1995
SCHEDULE 12"
TYPE PAYMENT
FEE AMOUNT
EXPENSE AMOUNT
TOTAL
$ 18,917,441.66 $ 1,059,344.72 $ 19,976,786.38
Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense Reimbursable Expense
ns.oo
455.00 4,468.75 23,220.00
600.00 8,545.00 4,500.00
525.00 232.88 1,400.00 13,632.00 1,554.00 8,531.00 12,816.00 1,750.00 5,116.40 2,923.00 500.00 11600.00
ns.oo
455.00 4,468.75 23,220.00
600.00 8,545.00 4,500.00
525.00 232.88 1,400.00 13,632.00 1,554.00 8,531.00 12,816.00 1,750.00 5,116.40 2,923.00 500.00 11600.00
$ 18,917,441.66 $
See notes to the financial statements.
-64-
DEPARTMENT OF HUMAN RESOURCES SUMMARY OF SALARIES, TRAVEL AND PER DIEM AND FEES
YEAR ENDED JUNE 30, 1995
"A" DEPARTMENTAL OPERATIONS
BUDGET FUND Regular Computer Charges Case Services Grants for County DFACS - Operations
.,~., COMMUNITY MENTAL HEALTH/MENTAL RETARDATION AND INSTITUTIONS
BUDGET FUND Regular Computer Charges Mental Retardation Community Services Mental Health Community Services Community Mental Health Service Centers
AGENCY FUND
OSCAR JONES TRUST FUND Regular
SALARIES
TRAVEL
PER DIEM AND FEES
$ 150,075,026.43 $ 5,100,211.47 $ $ 150,075,026.43 $ 5,100,211.47 $
16,259,884.69 677,340.81 64,600.00 55,152.54
17,056,978.04
$ 261,453,493.74 $ 458,693.07 $
$ 261,453,493.74 $
458,693.07 $
2,987,207.63 39.50
3,094.10 7,524.29 15,086.85
3,012,952.37
$
2,887.50
$ 411,531,407.67 $ 5,558,904.54 $ ==2=0=,06=9=,9=30=.4=1=
See notes to the financial statements.
-65-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF CASH RECEIPTS AND DISBURSEMENTS
CHILD SUPPORT RECOVERY TRUST FUNDS YEAR ENDED JUNE 30.1995
CASH RECEIPTS REVENUES
Child Support Recoveries CASH AND CASH EQUIVALENTS - JULY 1, 1994
$ 238,174,302.31 5,052,289.50
$ 243,2261591.81
DISBURSEMENTS
EXPENSE
Payments to Parents Incentive Payments
TRANSFERS
To Department of Human Resources Public Assistance Account State Revenue Collections Fund
Total Disbursements
CASH AND CASH EQUIVALENTS-JUNE 30, 1995
$ 210,546,297.45 12,190,150.84 $ 222,736,448.29
$
4,127,665.88
11,670,009.93
15,797,675.81
$ 238,534,124.10
4,692,467.71
$ 243,2261591.81
See notes to the financial statements.
-66-
SECTION II SUPPLEMENTAL FINANCIAL STATEMENTS
- 67 -
DEPARTMENT OF HUMAN RESOURCES BALANCE SHEET (STATUTORY BASIS) ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES BALANCES
GOVERNMENTAL FUND TYPE BUDGET FUND
JUNE 30. 1995
Accounts Receivable State Appropriation Federal Financial Assistance Other
Prepaid Items Inventories
Total Assets
ASSETS
$
49,821,512.43
119,096,505.62
12,405,193.41 $ 181,323,211.46
122,022,94829
7,496,580.19
$ 310,842,739.94
LIABILITIES AND FUND EQUITY
Liabilities Cash Overdraft Accounts Payable Salaries Payable Benefits Payable Contracts Payable Grants Payable Payroll Withholdings
$
89,619,732.10
80,793,765.67
1,236.50
11,375,331.24
72,210,892.31
1,100,82428
3,220,243.97 $
Fund Equity Fund Balances Reserved . State Funds Federal Financial Assistance Other Funds Inventories Department of Family and Children Services Unreserved Designated Surplus
$
5,821,578.02
16,773,530.39
503,110.33
8,606,833.00
6,989,167.06
13,826,495.07
258,322,026.07 52,520,713.87
Total Liabilities and Fund Equity
$ 310,842,739.94
See notes to the financial statements.
-68-
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS) ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE BUDGET FUND
YEAR ENDED JUNE 30, 1995
FUND BALANCES - JULY 1
Reserved Unreserved
Designated Surplus
ADDITIONS
Adjustments to Prior Year's Accounts Payable
Excess of Funds Available over Expenditures Reimbursement of Prior Year's Expenditures
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 199"
Adjustments to Prior Year's Accounts Receivable Inventory
Prior Year's Fund Balance Returned to Grantor
Reserved Fund Balance Carried Over from Prior Year as Funds Available
Settlement of Internal Audits - Prior Years Transfer of Restricted Fund Balances to
Agency Funds
$ 41,143,238.33
6,788,151.96
$ 47,931,390.29
$ 4,917,113.01
41,496,938.-46 742,861.61
$ 47,156,913.08
$ 6,788,151.96
134,134.77 14,276.37
391,967.95 34,556,532.72
74,220.81 608,304.92
$ 42,567,589.50
FUND BALANCES - JUNE 30
$ 52,520,713.87
See notes to the financial statements.
-69 -
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE BUDGET FUND
YEAR ENDED JUNE 30, 1995
REVENUES
STATE APPROPRIATION GeneralAppropriation Amended Appropriation Governor's Emergency Fund Budget Adjustment&
Less: Lapsed Funds
FEDERAL REVENUES
OTHER REVENUES RETAINED
Total Revenues
CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance State Funds Federal Financial Assistance Other Funds Inventories State Children's Trust Fund
Total Funds Available
FUNDS AVAILABLE
$ 1,126,827,006.00 3,041,743.00 251,000.00 -456,394.00
$ 1,129,663,355.00 7,345,758.00 $ 1,122,317,597.00
1,040,409,074.99
272,941,000.46
$ 2,435,667,672.45
$
11,403,537.52
10,961,733.23
2,811,174.67
8,695,002.00
685,085.30
34,556,532.72
$ 2.470,224,205.17
PERSONAL SERVICES
Salaries and Wages Employer's Contributions for:
F.I.CA Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance AssessmentsbyMeritSy~em Drug Teating
REGULAR OPERATING EXPENSES
Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Rents (Other than Real E~te) Insurance and Bonding Direct Benefits - Medical Care and Public Assistance Tuition and Scholarships
See notes to the financial ~ements.
EXPENDITURES -70-
$ 596,577,730.52
42,432,788.73 86,391,000.24 72,762,187.81
5,524,752.70 726,178.00
22,059,096.00 3,593,091.63
1 088.75 $
830,067,914.38
$
873,435.25
53,519,736.74
9,696,521.39
1,810,515.90
959,845.87
140,993,163.90
140,058.96
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE BUDGET FUND
YEAR ENDED JUNE 30, 1995
REGULAR OPERATlt:fG EXPENES
Other Operating Expenses Extraordinary Expenditures Duplicating and Rapid Copy Publications and Printing
TRAVEL
MOTOR ~HICLE PURCHASES
EQUIPMENT
Equipment Purchases Lease/Purchase of Equipment Rental of Equipment
COMPUTER CHARGES
Other Costs Supplies and Materials Repairs and Maintenance Rents (Other than Real Estate) Other Operating Expenses
Software Equipment
Equipment Purchases Rental of Equipment Per Diem, Fees and Contracts Per Diem and Fees Contracts Computer Billings, DOAS
REAL ESTATE RENTALS
TELECOMMUNICATIONS
PER DIEM, FEES AND CONTRACTS
Per Diem and Fees Contracts
CAPITAL OUTLAY
Per Diem, Fees and Contracts Contracts
OTHER
UTILITIES Other Costs Utilities
POSTAGE Other Costs Supplies and Materials
See notes to the financial statements.
EXPENDITURES
$
11,851,438.99
19,700.00
563,706.71
219821898.42 $
223,411,022.13
12,481,111.02
2,872,928.36
$
5,446,636.63
133,719.36
112411334.31
6,821,690.30
$
575,660.13
198,331.39
1,860,963.02
175,844.78
468,289.89
3,533,751.48 42,382.65
677,380.31 395,903.90 491879z721.24
$
19,302,244.86
61 16171303.10
57,808,228.79 29,974,254.01 12,948,009.64
80,919,547.96
1,685,822.00
- 71 -
$
14,145,751.00
7,671,860.27
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE BUDGET FUND
YEAR ENDED JUNE 30. 1995
EXPENDITURES
OTHER
CRIPPLED CHILDREN'S BENEFITS
OtherCosts
Direct Benefits - Medical Care and Public Assistance
$
KIDNEY DISEASE BENEFITS Other Costs Direct Benefits - Medical Care and Public Assistance
CANCER CONTROL BENEFITS OtherCosts Direct Benefits - Medical Care and Public Assistance
BENEFITS FOR MEDICALLY INDIGENT HIGH-RISK PREGNANT WOMEN AND THEIR INFANTS
Other Costs Direct Benefits - Medical Care and Public Assistance
FAMILY PLANNING BENEFITS OtherCosts Direct Benefits Medical Care and Public Assistance
CASE SERVICES Other Costs Direct Benefits - Medical Care and Public Assistance Per Diem, Fees and Contracts Per Diem and Fees
Contracts
$
23,648,802.53
64,600.00 1,811,397.34
E.S.R.P. CASE SERVICES OtherCosts Direct Benefits Medical Care and Public Assistance
CHILDREN'S TRUST FUND GRANTS Per Diem, Fees and Contracts Per Diem and Fees
CHILDREN'S TRUST FUND Per Diem, Fees and Contracts Contracts
CASH BENEFITS OtherCosts Direct Benefits - Medical Care and Public Assistance
SPECIAL PURPOSE CONTRACTS Per Diem, Fees and Contracts Contracts
SERVICE BENEFITS FOR CHILDREN
OtherCosts Direct Benefits - Medical Care and Public Assistance
7,826,531.33 239,950.71
3,919,802.60 198,591.39 791,721.06
25,524,799.87 26,991.95
1,018,020.91 2,051,000.00 433,408,963.42 6,612,030.89 196,643,332.27
See notes to the financial statements.
-72-
DEPARTMENT OF HUMAN RESOURCES STATEMENT OF FUNDS AVAILABLE ANO EXPENDITURES ADJUSTED FOR DEPARTMENTS OF FAMILY AND CHILDREN SERVICES OPERATIONS
GOVERNMENTAL FUND TYPE BUDGET FUND
YEAR ENDED JUNE 30. 1995
EXPENDITURES
OTHER
PURCHASE OF SERVICE CONTRACTS
Per Diem, Fees and Contracts
Contracts
$
GRANT-IN-AID TO COUNTIES Other Costs
Grants to Counties, Cities and Civil Divisions
Other Operating Expenses Computer Charges
Computer Billings, OOAS
$
108,622,523.02
4,836.00
976.66
INSTITUTIONAL REPAIRS AND MAINTENANCE Per Diem, Fees and Contracts Contracts
PAYMENTS TO OMA-COMMUNITY CARE Other Costs Direct Benefrts - Medical Care and Public Assistance
GRANTS FOR REGIONAL MATERNAL ANO INFANT CARE Per Diem, Fees and Contracts Contracts
SUBSTANCE ABUSE COMMUNITY SERVICES
Per Diem, Fees and Contracts ,Contracts
MENTAL RETARDATION COMMUNITY SERVICES Per Diem, Fees and Contracts Per Diem and Fees Contracts
$
3,094.10
9413741981.26
MENTAL HEALTH COMMUNITY SERVICES Per Diem, Fees and Contracts Per Diem and Fees Contracts
$
7,524.29
3010011055.55
COMMUNITY MENTAL HEALTH CENTER SERVICES Other Costs Grants to Counties, Cities and Civil Divisions Per Diem, Fees and Contracts Per Diem and Fees
$
76,455,856.28
15zD86.85
Total Expenditures
Excess of Funds Available over Expenditures
92,694,805.95
108,628,335.68 2,545,346.36
14,138,982.14 821,135.00
49,971,186.99 94,378,075.36 30,008,579.84
7614701943.13 $ 11169z736z738.12 $ 2,428,727,266.71 4114961938.46
$ 2,470,224,205.17
See notes to the financial statements.
- 73-
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF ADJUSTMENTS RESULTING FROM INCLUSION OF BALANCES AND TRANSACTIONS OF THE DEPARTMENTS OF FAMILY AND CHILDREN SERVICES
WITHIN BUDGET FUND FINANCIAL STATEMENTS JUNE 30, 1995
Fund Equity
Statutory Basis
Adjustments to Affected Balance Sheet Accounts
Accounts Receivable To Reflect Department of Family and Children Services Prepaid Expense from Local and Other Entities
Prepaid Items To Adjust for Prepaid Expense Recorded in Fiscal Year 1995 by the Department of Human Resources for Fiscal Year 1996 Cash Advances to Department of Family and Children Services
Cash Overdraft To Reflect Department of Family and Children Services Cash Balances To Adjust for Cash Advances Written in Fiscal Year 1995 by the Department of Human Resources and Recorded by the Departments of Family and Children Services in Fiscal Year 1996
Payroll Withholdings To Reflect Departments of Family and Children Services Payroll Withholdings due to Local and Other Entities To Adjust for Payment of Fiscal Year 1996 Payroll Withholdings by the Department of Human Resources on Behalf of the Departments of Family and Children Services
Accounts Payable To Eliminate Intra-Agency Accounts Payable To Reflect Departments of Family and Children Services Accounts Payable to Local and Other Entities To Adjust for Accounts Payable Established for Fiscal Year 1995 Cash Advance by the Department of Human Resources Pending Receipt of Departments of Family and Children Services Fiscal Year 1994 Expenditure Reports
Fund Equity
Adjusted for Departments of Family and Children Services
$
45,531,546.81
$
3,456,958.76
$
-80,030,274.41
$
31,853,020.74
52,818,191.15
$
84,671,211.89
$
-3,662, 163.46
444,533.85
$
-3,217,629.61
$
-24,658,648.98
24,618,747.41
2,148,802.00
$
2,108,900.43
$
52,52oi713.87
See notes to the financial statements.
- 74-
SECTION III FINDINGS AND IMPROPER OR QUESTIONED COSTS
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
STATUS OF PRIOR YEAR FINDINGS AND IMPROPER OR QUESTIONED COSTS
The status of audit findings disclosed in the audit report for the year ended June 30, 1994 is summarized below:
Audit Control Number
Status ofFinding
427-94-01 427-94-02 427-94-03 427-94-04 427-94-05 427-94-06 427-94-07
See Audit Control Number 427-95-01 See Audit Control Number 427-95-02 Corrective Action Implemented See Audit Control Number 427-95-03 Corrective Action Implemented See Audit Control Number 427-95-04 Corrective Action Implemented
PRIOR YEAR/CURRENT YEAR
INVESTMENTS Understatement ofAgency Fund Balances Financial Statements (Agency Funds) Audit Control Number 427-95-01
The audit report for the year ended June 30, 1994, noted that the Department ofHuman Resources did not record and report interest earned on investments which matured and were automatically renewed in Agency Fund investment balances. For the year under review, the Department made some improvements regarding the recording and reporting ofinterest earned on investments, but still did not record all renewed investments at their correct balance. These investments were located at one institution operated by the Department and amounted to $12,743.45. The Department should follow established procedures to record interest at maturity and increase the asset account when the investment is automatically renewed.
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequacies in Operation ofProperty Management System Major/Nonmajor Programs Audit Control Number 427-95-02
The audit report for the year ended June 30, 1994, noted deficiencies in the controls over general fixed assets. For the year under review, our examination included a review of the internal accounting controls utilized by the Department of Human Resources in maintaining their State Property System. This review consisted of testing the system for compliance with Federal and State equipment laws and regulations. Procedures were also completed to verify the accuracy of the total equipment inventory valuation contained in the inventory records, which comprises the General Fixed Assets Account Group. The following condition relating to inappropriate accounting practices was found to exist:
{l) Equipment additions were not adequately reconciled to the general ledger expenditures accounts.
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT - Financial Statements ADMINISTRATIVE REQUIREMENTS - Federal Financial Assistance Inadequacies in Operation ofProperty Management System Major/Nonmajor Programs Audit Control Number 427-95-02
In addition, a sample of equipment items was selected to test the accuracy of the Department's general fixed asset records. Of the 454 equipment items selected for physical inspection, the following deficiencies were noted:
(1) 8 items were located in locations other than the location indicated in the property inventory system. (2) 10 items could not be located.
The Department is required to maintain equipment inventories in accordance with provisions of 0MB Circular A-102 and the State Property System Manual. The discrepancies identified above were caused by the Department's failure to follow guidelines for maintaining equipment inventories.
As a result of the discrepancies identified above, we were unable to determine the validity of the total equipment inventory valuation contained in the inventory records, which comprises the General Fixed Assets Account Group.
The Department should establish the necessary internal controls to ensure that equipment inventories are maintained in accordance with provisions ofOMB Circular A-102 and the State Property System Manual.
Federal Grantor Agencies Affected:
U.S. Department of Agriculture U.S. Department ofEducation U.S. Department ofHealth and Human Services
TYPES OF SERVICES ALLOWED OR UNALLOWED Child Support Recovery Sample Federal Financial Assistance Child Support Enforcement (CFDA 93.563) Major Program Audit Control Number 427-95-03
In prior years, the Office of Audits of the Department of Human Resources has conducted audit procedures ofthe Child Support Recovery system which identified errors and/or deficiencies within the system. For fiscal year 1995, the Office ofAudits sampled 189 case files located in thirty-four (34) of the thirty-nine (39) Judicial Circuits throughout the State from a population of 433,868 case files. The clients selected represented only
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
TYPES OF SERVICES ALLOWED OR UNALLOWED Child Support Recovery Sample Federal Financial Assistance Child Support Enforcement (CFDA 93.563) Major Program Audit Control Number 427-95-03
those cases maintained through the Cooperative Agreement State StaffProgram. The following findings were disclosed by the Office of Audits:
(1) Unlocated Client File One (1) case file could not be located for examination.
(2) Case File Not Established Within 20 Days After Referral Two (2) cases were noted where case files were not established within 20 days after the referral. Office of Child Support Recovery policy and procedures effective October 1990 states that a file should be established within 20 days after a new case is referred.
(3) Dormant Case Files Three (3) cases were noted where no action had been taken to locate absent parents. Title 45 CFR, Part 303.3 states that diligent efforts to serve process and locate absent parents must be made. This includes periodically repeating service ofprocess attempts in cases where previous attempts to serve process have failed, and repeating location attempts in cases where previous attempts have failed.
(4) No Court Action Within Ninety Days Federal Regulations require in Title 45 CFR, Part 303.4 that the IV-D agency establish an order of support within ninety (90) days oflocating an absent parent or of establishing paternity. One (1) case was noted that failed to meet the ninety (90) day requirement.
FEDERAL FINANCIAL REPORTS Failure to Submit Required Reports in Timely Manner Federal Financial Assistance Major Programs Audit Control Number 427-95-04
A review of Federal financial reports submitted by the Department of Human Resources for the Special Supplemental Food Program for Women, Infants, and Children program (CFDA 10.557), the Rehabilitation Services- Vocational Rehabilitation program (CFDA 84.126), and the Child Support Enforcement program (CFDA 93.563) disclosed that several required reports were not submitted by the due date as listed below:
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
FEDERAL FINANCIAL REPORTS Failure to Submit Required Reports in Timely Manner Federal Financial Assistance Major Programs Audit Control Number 427-95-04
CFDA
Report
10.557 10.557 10.557 10.557 84.126 84.126 84.126 84.126
WIC Monthly Financial and Program Status Report (FNS-498) - January
WIC Monthly Financial and Program Status Report (FNS-498) - February
WIC Monthly Financial and Program Status Report (FNS-498) - March
WIC Monthly Financial and Program Status Report (FNS-498) - April
Quarterly Case Services Report (SF-269) - Quarter Ended 9-30-94
Quarterly Case Services Report (SF-269) - Quarter Ended 12-31-94
Quarterly Case Services Report (SF-269) - Quarter Ended 3-31-95
Quarterly Case Services Report (SF-269) - Quarter Ended 6-30-95
93.563
Quarterly Child Support Enforcement Program Financial Report - Form (OCSE-131) Quarter Ended 9-30-94
93.563 93.563
Quarterly Child Support Enforcement Program Financial Report -Form (OCSE-131) Quarter Ended 12-31-94
Quarterly Child Support Enforcement Program Financial Report - Form (OCSE-131) Quarter Ended 3-31-95
93.563
Quarterly Child Support Enforcement Program Financial Report - Form (OCSE-131) Quarter Ended 6-30-95
Due Date February 28 March 31 April30 May31 October 30 January 30 April30 July 30
October 30
January 30
April30
July 30
Date Submitted March 7 April 5 May8 June 5 December2 February 14 May 11 August 29
November29
February 14
May5
August 11
DEPARTMENT OF HUMAN RESOURCES SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS
YEAR ENDED JUNE 30, 1995
PRIOR YEAR/CURRENT YEAR
FEDERAL FINANCIAL REPORTS Failure to Submit Required Reports in Timely Manner Federal Financial Assistance Major Programs Audit Control Number 427-95-04
Appropriate procedures should be established and implemented by the Department to ensure that each program report is submitted by the due date.