Management report, Georgia Bureau of Investigation, an organizational unit of the state of Georgia, year ended June 30, 2002

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GEORGIA BUREAU OF INVESTIGATION MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRAN SMITTAL

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

C RECONCILIATION OF SALARIES

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

RussELL W. HtNTON
STATE AUDITOR (404) 656-2174

Atlanta, Georgia 30334-8400

October 10, 2002
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Board of Pubhc Safety
and Honorable Vernon M. Keenan, Director Georgia Bureau of Investigation
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the State of Georgia Report of the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia Comprehensive Annual Fmanc,al 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, 2002, we have performed certain audit procedures at the Georgia Bureau of Investigation. Accordingly, the financial statements and compliance activities of the Georgia Bureau of Investigation were examined to the extent necessary in order to express an opinion as to the fair presentation of the financial statements contained m the foregoing documents and to issue reports on compliance and internal controls as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance act1vit1es of the Georgia Bureau of Investigation as of and for the year ended June 30, 2002. 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 State of Georgia and members of the Board and Is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~~..a> IA\K"!} 'k
Russell W Hinton State Auditor

RWH:jbw

SELECTED FINANCIAL INFORMATION

GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2002

EXHIBIT"A"

FUND BALANCE - JULY 1, 2001
Reserved Surplus
ADDITIONS
Ad1ustments to Pnor Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures
Exhibit "B" Increase in Reserve for lnventones Pnor Years Checks Voided
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2001
AdJustments to Prior Year's Accounts Receivable
Refunds to Granters United States Department of Justice
Reserved Fund Balance earned Over from Pnor Year as Funds Available

$

7,949,093 18

77 060 00

$ _ _---=.,8,..:.02:.:6::.i.,.:..:15~3;..;1:.::..8

$

1,947,141 77

7,415,21172 142,19515 68 72

$ _ _ _9.;;.i.;.50"'-4'-'-,6;..1a,.;.7__3__6_

$

77,060.00

37,572 77

1,940 42

7,529,252 64

$ _ ___,;..7.;:6p;..;.4,_5IL.;:;8:;25"'--83:a.,

FUND BALANCE - JUNE 30, 2002
SUMMARY OF FUND BALANCE Reserved Drug Asset Sharing Program Evidence - Emory Fraud Case Federal Financial Assistance lnventones
Surplus

$ ===9='=88.,,4=9=4=4=-7=1

$

2,063,550.95

75,224.00

6,881,530 84

562,035 69

$

9,582,341 48

302,603 23

$ ==....,;;.9,,;;,88=4=-,9=4;,,;4~7=1

-1-

,,

GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2002

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropnat1on Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE}

$ 66,951,735.00 $ 66,951,735 00 $

78,957,811 00

68,592,987.75

5.527, 700.00

6,944,11002

$ 151,437,246 00 $ 142,488,832 77 $

0 00 -10,364,823.25
1,416,410 02
-8,948,413 23

O 00

7,529,252 64

7,529,252 64

$ 151,437,246.00$ 150,018,08541 $ -1,419,160 59

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunrcations Per Diem and Fees Contracts Evidence Purchased Georgia Cnme V1ct1ms Assstance Program Cnmrnal Justice Grants

$ 55,094,717.00 $ 9,121,711 00 996,654 00 2,358,717 00 2,616,201.00 2,007,334 00 1,495,597 00 1,461,206.00 6,550,639 00 2,685,889.00 967,718 00 5,388,357.00
60,692,506 00

54,456,253.82 $ 8,843,278 19
848,394 84 2,336,884.05 2,518,312 40 1,587,751 78 1,449,799.65 1,369,765 47 6,058,381 34 2,479,612 28
899,856 29 4,584,428 58 55,170,155 00

638,463 18 278,432 81 148,259 16
21,832.95 97,888 60 419,582.22 45,797.35 91,440 53 492,257 66 206,276 72 67,861 71 803,928 42 5,522,351 00

$ 151,437.246 00 $ 142,602,873 69 $ _ _~8,~8=-34.:..:,,3::.;7~2:...:3:...:..1

Excess ofFunds Available over Expenditures

$ 7,415,211 72 $===7'=4=15=-,2=1=1=7=2

-2-

--

GEORGIA BUREAU OF INVESTIGATION RECONCILIATION OF SALARIES YEAR ENDED JUNE 30. 2002
Totals per Annual Supplement Accruals
June 30, 2001 June 30, 2002

EXHIBIT"C"
$ 40,192,726 35 -24,798 03 17 941.05
$ 40,185,869 37

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