Management report, Georgia Bureau of Investigation, an organizational unit of the state of Georgia, year ended June 30, 2001

GEORGIA BUREAU OF INVESTIGATION MANAGEMENT REPORT - TABLE OF CONTENTS -
LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION
EXHffiITS A ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND C RECONCILIATION OF SALARIES

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RUSSELL W. HINTON
STATE AUDITOR
(404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
November 5,2001

Honorable Roy E. Barnes, 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 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, 2001, 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 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, 2001. 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,


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R sell W. Hinton State Auditor

SELECTED FINANCIAL INFORMATION

GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2001
FUND BALANCE - JULY 1. 2000 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Prior Year's Checks Voided Residual Equity Transfer - Office of the Governor Criminal Justice Coordinating Council
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2000 Adjustments to Prior Year's Accounts Receivables Decrease in Reserve for Inventories Refunds to Grantors United States Department of Justice Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2001
SUMMARY OF FUND BALANCE Reserved Drug Asset Sharing Program Evidence - Emory Fraud Case Federal Financial Assistance Georgia Crime Information Center Inventories
Surplus
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EXHIBIT "A"

$ 2,075,068.04 50,934.69
$ 2,126,002.73
$ 117,229.97 1,089.133.76 1,872.70 6,400,115.21
$ 7,608,351.64

$

50,934.69

33.68

57,098.97

2,005.32

1,598,128.53

$ 1,708,201.19

$ 8,026,153.18

$ 1,858,375.87 75,224.00
5,106,186.77 489,466.00 419,840.54
$ 7,949,093.18 77,060.00
$ 8,026,153.18

GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

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

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

$ 65,109,322.00 $ 65,109,322.00 $

68,388,471.00

66,687,704.52

3,903,787.00

1,959,681.30

$ 137,401,580.00 $ 133,756,707.82 $

0.00 -1,700,766.48 -1,944,105.70
-3,644,872.18

0.00

1,598,128.53

1,598,128.53

$ 137,401,580.00 $ 135,354,836.35 $ -2,046,743.65

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Evidence Purchased Georgia Crime Victims Assistance Program Criminal Justice Grants

$ 50,978,467.00 $ 50,297,437.43 $

9,938,583.00

9,508,740.55

873,052.00

853,753.43

861,401.00

854,103.55

2,489,730.00

2,440,359.14

2,204,830.00

984,309.99

1,366,217.00

1,340,252.72

1,457,019.00

1,453,108.09

7,990,854.00

7,548,865.21

767,101.00

761,043.96

3,953,595.00

3,918,794.92

54,520,731.00

54,304,933.60

681,029.57 429,842.45
19,298.57 7,297.45
49,370.86 1,220,520.01
25,964.28 3,910.91
441,988.79 6,057.04
34,800.08 215,797.40

$ 137,401,580.00 $ 134,265,702.59 $ _--=.3.!...:.1.,=.;35~,8::..:7..:..7.:...;.4...;,.1

Excess of Funds Available over Expenditures

$ 1,089,133.76 $ ====::.1~,0~89~,~13~3;;,:,.7~6

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GEORGIA BUREAU OF INVESTIGATION RECONCILIATION OF SALARIES YEAR ENDED JUNE 30, 2001
Totals per Annual Supplement
Accruals June 30, 2000 June 30, 2001

EXHIBIT "C"

$ 36,367,417.90
-37,724.32 24,798.03
$ 36,354,491.61



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