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 RWH:jls 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 -1- 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 -2- 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 -3-