STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS GA 
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MANAGEMENT REPORT DEPARTMENT OF LAW 
AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA. YEAR ENDED JUNE 30, 2000 
Russell W. Hinton State Auditor 
 
 DEPARTMENT OF LAW 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 
 
BUDGETFUND 
 
2 
 
C RECONCILIATION OF SALARIES 
 
3 
 
 .ussELL W. HtNTON 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 2 I4 Atlanta, Georgia 30334-8400 
December 14, 2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia 
and Honorable Thurbert E. Baker, Attorney General Department of Law 
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 AnnualFinancial 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 Department of Law. Accordingly, the financial statements and compliance activities of the Department of Law 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 Department of Law 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 Department ofLaw and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:jb 
 
 SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF LAW ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2000 
 
EXHIBIT "A" 
 
FUND BALANCE - JULY 1. 1999 Surplus 
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Prior Years Checks Voided Reimbursement of Prior Year's Expenditures 
DEDUCTIONS Unreserved Fund Balance {Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1999 
FUND BALANCE - JUNE 30, 2000 
SUMMARY OF FUND BALANCE Reserved Asset Sharing Tobacco Settlement 
Surplus 
 
$ 
 
1,160,807.01 
 
$ 
 
163,485.52 
 
1,528,377.39 509.50 
2,820.72 
 
$ 
 
1,695,193.13 
 
$ 
 
1,160,807.01 
 
$ ====::!1'=69=5::!::1'=9=3.=13== 
 
$ 
 
49,208.91 
 
209,485.50 
 
$ 
 
258,694.41 
 
1,436,498.72 
 
$ ====::!1'=69=5::!::1, =9=3.=1==3 
 
-1- 
 
 DEPARTMENT OF LAW SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2000 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE 
REVENUES 
State Appropriation Other Revenues Retained 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 14,624,689.00 $ 14,624,689.00 $ 
 
2213141696.00 
 
22?861960.74 
 
0.00 4721264.74 
 
$ 36,939,385.00 $ 37,411,649.74 $ _ _ _47_2..;.,2_6_4_.7_4 
 
EXPENDITURES 
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Books for State Library 
 
$ 13,881,100.00 $ 13,391,364.71 $ 
 
1,427,235.00 
 
1,338,173.67 
 
199,322.00 
 
166,933.87 
 
21,000.00 
 
14,327.74 
 
112,350.00 
 
73,751.00 
 
505,201.00 
 
448,100.28 
 
826,548.00 
 
826,545.00 
 
202,924.00 
 
175,742.58 
 
19,576,705.00 
 
19,290,784.67 
 
1871000.00 
 
1571548.83 
 
489,735.29 89,061.33 32,388.13 6,672.26 38,599.00 57,100.72 3.00 27,181.42 
285,920.33 291451.17 
 
$ 36,9391385.00 $ 35,883,272.35 $ --~1~05;:..:6;.:_1,,;..;1.;;2,;_;.6.;.5 
 
Excess of Funds Available over Expenditures 
 
$ 
 
115281377.39 $ ==::i::,11552=8=,3=7=7=.3=9 
 
-2- 
 
 DEPARTMENT OF LAW RECONCILIATION OF SALARIES 
YEAR ENDED JUNE 30, 2000 
Total per Annual Supplement Accrual 
June 30, 2000 
 
EXHIBIT"C" 
 
$ 
 
10,015,588.88 
 
19,921.20 
 
$ 
 
10,035,510.08 
 
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