Management report, Georgia Bureau of Investigation, an organizational unit of the state of Georgia, year ended June 30, 1999

MANAGEMENT REPORT GEORGIA BUREAU OF INVESTIGATION
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEARENDEDJUNE30, 1999
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

GEORGIA BUREAU OF INVESTIGATION MANAGEMENT REPORT - TABLE OF CONTENTS -

LEITER OF TRANSMITIAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

1

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGETFUND

2

C RECONCILIATION OF TRAVEL

3

D RECONCILIATION OF PER DIEM AND FEES

4

w. ~USSELL HINTON
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 3, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe Board ofPublic Safety
and Honorable Milton E. Nix, Director Georgia Bureau ofInvestigation
Ladies and Gentlemen:
As part ofour audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as of and for the year ended June 30, 1999, we have performed certain audit procedures at the Georgia Bureau of Investigation. Accordingly, the financial statements and compliance activities ofthe 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 contams information pertinent to the financial and compliance activities of the Georgia Bureau of Investigation as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use of management of the Georgia Bureau of Investigation and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~w.41- Russell W. Hinton State Auditor
RWH:jb

SELECTED FINANCIAL INFORMATION

GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1999
FUND BALANCE - JULY 1, 1998 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1998 Adjustments to Prior Year's Accounts Receivable Decrease in Reserve for Supply Inventories Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 1999
SUMMARY OF FUND BALANCE Reserved Drug Asset Sharing Program Evidence - Emory Fraud Case Federal Financial Assistance Inventories Year 2000 Project
Surplus
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EXHIBIT "A"
$ 1,467,195.01
108,772.18
$ 1,575,967.19
$ 1,077,576.15
1,017,072.27
$ 2,094,648.42
$ 108,772.18
29,812.43 18,953.87 1,088,356.72
$ 1,245,895.20
$ 2,424,720.41
$ 739,587.09 75,224.00
222,972.19 359,884.42 851,120.24 $ 2,248,787.94 175,932.47
$ 2,424,720.41

GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO-BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 1999

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 56,030,891.00 $ 56,030,891.00 $ 11,159,962.00 9,381,714.33 6,645,887.00 6,795,976.09
$ 73,836,740.00 $ 72,208,581.42 $

0.00 -1,778,247.67
150,089.09
-1,628, 158.58

0.00 1,088,356.72

1,088,356.72

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

- - - - - ' - - - $ 73,836,740.00 $ 73,296,938.14 $

-539,801.86

$ 43,289,371.00 $ 43,369,807.92 $

7,752,211.00 7,400,317.18

694,127.00

610,562.74

1,469,442.00 1,468,626.67

1,715,582.00

1,718,409.15

2,278,425.00

2,245,776.82

1,202,885.00 1,183,800.51

1,458,488.00

1,327,435.83

4,921,049.00 4,790,769.61

188,775.00

188,775.00

736,274.00

705,571.68

8,130,111.00 7,270,012.76

-80,436.92 351,893.82
83,564.26 815.33
-2,827.15 32,648.18 19,084.49 131,052.17 130,279.39
0.00 30,702.32 860,098.24

$ 73,836,740.00 $ 72,279,865.87 $ _ _1-a,5,_5_6_,8;_7_4_.1;.3~

Excess of Funds Available over Expenditures

$ 1,017,072.27 $====1~,0=17:::::!:,0=7=2=.2=7

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GEORGIA BUREAU OF INVESTIGATION RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 1999

Total per Annual Supplement

Adjustment Morgan,

Kenneth

EXHIBIT"C"
$ 610,457.74 105.00
$ 610,562.74

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GEORGIA BUREAU OF INVESTIGATION RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30, 1999

EXHIBIT "D"

Totals per Annual Supplement
Adjustments Guynn, Jerry L. Morgan, Kenneth

TYPE PAYMENT

FEE AMOUNT

EXPENSE AMOUNT

TOTAL

$ 1,435,192.77 $ 1,987,308.09 $ 3,422,500.86

Expense Reimbursable Expense

334.00 -105.00

334.00 -105.00

$ 1,435,192.77 $ 1,987,537.09 $ 3,422,729.86

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