" ..  
 
 DEPARTMENT OF LAW 
MANAGEMENT REPORT - TABLE OF CONTENTS - 
 
LETTER OF TRANSMITTAL SELECTED FINANCIAL INFORMATION 
EXHIDITS 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 
 
Page 
1 2 3 
 
 
 
 RUSSELL W. HINTON 
STATE AUDITOR (404) 656-2174 
 
, 
 
'.j"Fi 
 
.' 
b 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-X400 
 
November 16,2001 
 
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 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 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, 2001. 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. 
,---...R..espectfully submitted, 
 
RWH:gp 
 
Ru sell W. Hinton 
State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF LAW 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 Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" 
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30,2000 Adjustment to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 2001 
SUMMARY OF FUND BALANCE Reserved Asset Sharing Tobacco Settlement 
 
Surplus 
 
EXHIBIT "A" 
 
$ 258,694.41 
1,436,498.72 
$ 1,695,193.13 
 
$ 
 
164,332.81 
 
642,758.10 
 
$ 807,090.91 
 
$ 1,436,498.72 
82,097.81 
258,694.41 
$ 1,777,290.94 
 
$ 
 
724,993.10 
 
$ 
 
58,638.76 
 
261,856.88 
 
$ 320,495.64 404,497.46 
 
$ 724,993.10 
 
- 1- 
 
  
DEPARTMENT OF LAW SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2001 
 
EXHIBIT "B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem. Fees and Contracts Books for State Library 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 15.398,545.00 $ 15.398.545.00 $ 28,490,085.00 28.571.286.10 
$ 43.888.630.00 $ 43,969,831.10 $ 
 
0.00 81,201.10 
81.201.10 
 
0.00 
 
258.694.41 
 
258.694.41 
 
$ 43.888,630.00 $ 44,228.525.51 $ _ _..:::3.::.;39::..!:.8:.;:9:.:::5:.::.5..:...1 
 
$ 14,679.711.00 $ 14,467,542.35 $ 
 
1,263,305.00 
 
1,268,736.79 
 
234.322.00 
 
229,477.87 
 
47,375.00 
 
47.216.00 
 
474,337.00 
 
461,484.16 
 
825,793.00 
 
826,545.00 
 
196,787.00 
 
191,414.67 
 
26.000,000.00 25.927,310.05 
 
167.000.00 
 
166,040.52 
 
212,168.65 -5,431.79 4,844.13 159.00 12,852.84 -752.00 5,372.33 72,689.95 959.48 
 
$ 43,888.630.00 $ 43.585.767.41 $ _ _.;.30:.;:2;.:.:.8;,.;;6,;;;2.:..::.59=- 
 
$ 642.758.10 $===64=2....7=5=8.=1=0 
 
- 2- 
 
 DEPARTMENT OF LAW RECONCILIATION OF SALARIES 
YEAR ENDED JUNE 30, 2001 
Total per Annual Supplement 
Accruals June 30, 2000 June 30, 2001 
 
EXHIBIT "C" 
$ 10,915,780.67 
-19,921.20 25,950.44 $ 10,921,809.91 
 
- 3-