MANAGEMENT REPORT GEORGIA BUREAU OF INVESTIGATION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30, 1998 
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS 
254 WASHINGTON STREET 
ATLANTA, GEORGIA 30334-8400 
 
 ,,..... GEORGIA BUREAU OF INVESTIGATION MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXIllBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
 CLAUDE L. VICKERS 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400 
September 16, 1998 
 
Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the Board of Public Safety 
and Honorable Milton E. Nix, Director Georgia Bureau of Investigation 
Ladies and Gentlemen: 
As part of our audit of the statutory basis fmandal statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 1998, we have performed certain audit procedures at the Georgia Bureau ofInvestigation. Accordingly, the financial statements and compliance activities of the Georgia Bureau of Investigation were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996. 
This Management Report contains information pertinent to the financial and compliance activities of the Georgia Bureau of Investigation as of and for the year ended June 30, 1998. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the use of management of the Georgia Bureau of Investigation. However, this report is a matter of public record and its distribution is not limited. 
Respectfully submitted, 
~?y?~ 
Claude L. Vickers State Auditor 
CLV:jb 
 
 SELECTED FINANCIAL INFORMAnON 
 
 GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30,1998 
FUND BALANCE - JULY 1, 1997 Reserved Surplus 
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Increase in Reserve for Supply Inventories 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1997 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 1998 
SUMMARY OF FUND BALANCE Reserved Drug Asset Sharing Program Federal Financial Assistance Inventories 
Surplus 
 
EXHIBIT "A" 
$ 1,821,459.99 19,750.27 
$ 1,841,210.26 
$ 21,135.59 2,568,894.22 13,586.49 
$ 2,603,616.30 
$ 19,750.27 1,392,900.91 1,456,208.19 
$ 2,868,859.37 
$ 1,575,967.19 
$ 742,912.65 345,444.07 378,838.29 
$ 1,467,195.01 108,772.18 
$ 1,575,967.19 
 
-1- 
 
 GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 1998 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 49,099,166.00 $ 49,099,166.00 $ 9,795,603.00 8,551,131.92 923,792.00 2,662,210.40 
$ 59,818,561.00 $ 60,312,508.32 $ 
 
0.00 -1,244,471.08 1,738,418.40 
493,947.32 
 
0.00 1,456,208.19 
 
1,456,208.19 
 
$ 59,818,561.00 $ 61,768,716.51 $ _ _1.:....,9_50....:,.,1_5_5_.5_1 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Evidence Purchased Year 2000 Project 
 
$ 39,608,086.00 $ 39,680,780.63 $ 
 
6,583,076.00 6,431,230.62 
 
750,448.00 
 
640,381.74 
 
1,309,969.00 1,291,663.82 
 
1,988,631.00 1,969,963.50 
 
861,854.00 
 
850,720.72 
 
2,791,967.00 2,783,350.46 
 
1,144,492.00 
 
984,194.69 
 
2,959,251.00 2,791,906.08 
 
4,000.00 
 
4,000.00 
 
1,051,787.00 1,006,630.03 
 
765,000.00 
 
765,000.00 
 
-72,694.63 151,845.38 110,066.26 
18,305.18 18,667.50 11,133.28 
8,616.54 160,297.31 167,344.92 
0.00 45,156.97 
0.00 
 
$ 59,818,561.00 $ 59,199,822.29 $ 
 
6_18....:,.,7_3_8_.7_1 
 
Excess of Funds Available over Expenditures 
 
$ 2,568,894.22 $ =====2=5,=68=,8==:9=4:=.2:=:2 
 
-2-