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 -1 - 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 -2- 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 -3- 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 -4-