Management report, Georgia Bureau of Investigation, an organizational unit of the state of Georgia, year ended June 30, 2003

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT GEORGIA BUREAU OF INVESTIGATION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2003

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

C RECONCILIATION OF SALARIES

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL HINTON
STATE AUDITOR
(404) 656-2174

Atlanta, Georgia 30334-8400

December 15, 2003
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Board of Public 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 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, 2003, 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 in 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 activities of the Georgia Bureau of Investigation as of and for the year ended June 30, 2003. 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,

...-~.-~~
Russell W. Hinton State Auditor

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SELECTED FINANCIAL INFORMATION

GEORGIA BUREAU OF INVESTIGATION ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2003

EXHIBIT"A"

FUND BALANCE - JULY 1, 2002
Reserved Surplus
ADDITIONS
Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures
Exhibit"B" Increase in Reserve for Inventories
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2002
Adjustments to Prior Year's Accounts Receivable
Reserved Fund Balance Carried Over from Prior Year as Funds Available

$

9,582,341.48

302,603.23

$ _ ____c9c..,.,8.c...8;;;_4:..,.,9;;;..4.c...4---7--1-'-

$

742,037.08

12,172,841.68 132,756.18

$ _ _ _1_3'-'-'-'-04-'-'7'-'-,6-'-3"-_4_.9.c..4_

$

302,603.23

11,555.19

9,020,305.79

$

9,334,464.21

FUND BALANCE - JUNE 30, 2003

$ ==-1=3=,5=9=8='=11_5=.4=4=

SUMMARY OF FUND BALANCE
Reserved Drug Asset Sharing Program Evidence - Georgia Technical Authority Federal Financial Assistance Inventories
Surplus

$

2,091,109.61

72,033.02

10,218,482.01

694,791.87

$

13,076,416.51

$ _ _ _ _5c.;:2;;_1;.:,.,6;;_9;..c8cc..9;;_3c..

$

13,598, 115.44

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GEORGIA BUREAU OF INVESTIGATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2003

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)

$ 63,200,529.00 $ 63,200,529.00 $

83,182,919.00

66,392,381.32

8,133,633.00

10,581,923.58

$ 154,517,081.00 $ 140,174,833.90 $

0.00 -16,790,537.68
2,448,290.58
-14,342,247.10

0.00

9,020,305.79

9,020,305.79

$ 154,517,081.00 $ 149,195,139.69 $ _ _-5.:.;,3:.:2..:.,1,c:..94-'-'1.:.:.3c..:..1

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

$ 56,544,263.00 $ 9,699,572.00 1,011,918.00 1,130,687.00 1,844,812.00 2,836,402.00 1,814,452.00 1,684,730.00 4,951,469.00 3,007,491.00 712,899.00 8,246,982.00 61,031,404.00

55,100,649.10 $ 9,012,745.57 765,962.30 867,364.96 1,517,411.79 2,621,438.72 1,546,499.56 1,545,545.91 4,301,270.43 2,618,004.75 695,916.74 7,215,165.18
49,214,323.00

1,443,613.90 686,826.43 245,955.70 263,322.04 327,400.21 214,963.28 267,952.44 139,184.09 650,198.57 389,486.25 16,982.26
1,031,816.82 11,817,081.00

$ 154,517,081.00 $ 137,022,298.01 $ 17,494,782.99

Excess of Funds Available over Expenditures

$ 12,172,841.68 $ 12,172,841.68

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GEORGIA BUREAU OF INVESTIGATION RECONCILIATION OF SALARIES YEAR ENDED JUNE 30, 2003

EXHIBIT"C"

Totals per Annual Supplement
Adjustment Prior Year's Accounts Payables

SALARIES $ 40,717,887.50
-25,789.45 $ 40,692,098.05

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