'STATE OF GEORGIA DEPARTMENT OF AUDITS ANDACCOUNTS 
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.. MANAGEMENTREPORT GEORGIA BUREAU OF INVESTIGATION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA 
YEAR ENDED JUNE 30,2000  
Russell W. Hinton State Auditor 
 
 GEORGIA BUREAU OF INVESTIGATION MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LETTER OF TRANSMITTAL 
 
SELECTED FINANCIAL INFORMATION 
 
EXHIBITS 
 
A ANALYSIS OF CHANGES IN FUND BALANCE 
 
BUDGET FUND 
 
1 
 
B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
 
COMPARED TO BUDGET 
 
BUDGET FUND 
 
2 
 
 w. ~USSELL 
 
HINTON 
 
STATE AUDITOR 
 
(404) 6562174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
October 2, 2000 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe Board ofPublic Safety 
and Honorable Milton E. Nix, Director Georgia Bureau of Investigation 
Ladies and Gentlemen: 
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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, 2000, we have performed certain audit procedures at the Georgia Bureau of Investigation. Accordingly, the financial statements and compliance activities ofthe Georgia Bureau ofInvestigation were examined to the extent considered necessary in order to express an opinion as to the fair presentation ofthe financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of1996. 
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, 2000. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the information and use ofmanagement ofthe 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, 
 
RWH:gp 
 
State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30. 2000 
FUND BALANCE-JULy 1I 1999 Resenied Surplus 
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Increase in Reserve for Inventories Prior Year's Checks Voided 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1999 Refunds to Grantors Office of Planning and Budget Year 2000 Funding Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE -JUNE 30. 2000 
SUMMARY OF FUND BALANCE Reserved Drug Asset Sharing Program Evidence - Emory Fraud Case Federal Financial Assistance Inventories 
Surplus 
- 1- 
 
EXHIBIT"A" 
 
$ 2,248,787.94 
175,932.47 
$ 2,424,720.41 
 
$ 
 
11,277.89 
 
2,005,800.49 117,055.09 1,537.84 
 
$ 2,135,671.31 
 
$ 
 
175,932.47 
 
369,553.00 1,888,903.52 
$ 214341388.99 
 
$ 21 126,002.73 
 
$ 1,202,131.91 75,224.00 
320,772.62 4761939.51 
$ 2,075,068.04 501934.69 
$ 21126,002.73 
 
 GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30. 2000 
 
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) 
 
$ 61,418,237.00 $ 61,418,237.00 $ 
 
10,351,496.00 
 
9,824,006.68 
 
2,732,217.00 
 
2,198,950.60 
 
$ 74,501,950.00 $ 73,441! 194.28 $ 
 
0.00 -527,489.32 -533,266.40 
-1,060,755.72 
 
0.00 
 
118881903.52 
 
1!888!903.52 
 
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 
 
- - - - - ' - - - $ 741501 !950.00 $ 75,330,097.80 $ 
 
828,147.80 
 
$ 47,427,566.00 $ 47,026,239.21 $ 
 
7,824,586.00 
 
7,486,826.80 
 
893,290.00 
 
778,166.32 
 
1,140,853.00 
 
1,125,980.30 
 
3,754,264.00 
 
3,728,401.56 
 
875,049.00 
 
847,478.71 
 
1. 144,379.00 
 
1,128,230.03 
 
1,471,467.00 
 
1,500,597.16 
 
5,984,261.00 
 
5,780,116.92 
 
530,000.00 
 
500,000.00 
 
823,099.00 
 
789,696.67 
 
2!6331136.00 
 
2!6321563.63 
 
401,326.79 337,759.20 115,123.68 
14,872.70 25,862.44 27,570.29 16,148.97 -29,130.16 204,144.08 30,000.00 33,402.33 
572.37 
 
$ 74,501!950.00 $ 73,324,297.31 $ _ ___;1.:..,1;..;.7.;..7:.;,6,;:;.;52;;.;.,;:;.;69;_ 
 
Excess of Funds Available over Expenditures 
 
$ 2,0051800.49 $===21:::10=05:::!:;18=0=0=.4~9 
 
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