-,,_ .. - 
DEPARTMENT OF LAW MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LEITER OF TRANSMIITAL 
 
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 
 
 DEPARTMENT OF AUDITS AND ACCOUNTS 
 
254 Washington Street, S.W., Suite 214 
 
RUSSELL W. HINTON 
STATE AUDITOR (404) 656-2174 
 
Atlanta, Georgia 30334-8400 
 
October 28, 2003 
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia 
and Honorable Thurbert E. Baker, Attorney General 
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 Department of Law. Accordingly, the financial statements and compliance activities of the Department of Law 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 Department of Law 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 is not intended to be and should not be used by anyone other than these specified parties. 
lO.~ .--R.e...spectfully submitted, 
 
RWH:rdf 
 
 SELECTED FINANCIAL INFORMATION 
 
 ---~------ 
 
DEPARTMENT OF LAW ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2003 
 
EXHIBIT"A" 
 
FUND BALANCE - JULY 1,2002 Reserved Surplus 
ADD moNS Adjustments to Prior Year's Contracts and 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, 2002 Reserved Fund Balance Carried Over from Prior Year as Funds Available 
FUND BALANCE - JUNE 30, 2003 
SUMMARY OF FUND BALANCE Reserved Asset Sharing Tobacco Settlement 
Surplus 
 
$ 
 
379,953.67 
 
664,151.25 
 
$ 
 
1,044,104.92 
 
$ 
 
30,329.63 
 
686,023.96 
 
$ 
 
716,353.59 
 
$ 
 
664,151.25 
 
379,953.67 
 
$ 
 
1,044,104.92 
 
$ ~_.....;,7..;.16;,l,,3;.;;5;.;.3;,;;..59_ 
 
$ 
 
117,311.79 
 
230,148.38 
 
$ 
 
347,460.17 
 
368,893.42 
 
$ 
 
716,353.59 
 
- 1- 
 
 DEPARTMENT OF LAW SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2003 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Other Revenues Retained 
CARRy-oVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
EXPENDITURES Personal Services Reguar Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem and Fees Books for State Library 
Excess of Funds Available over Expenditures 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 14,898,464.00 $ 14,898,464.00 $ 
 
31,228,110.00 
 
31,040,146.56 
 
$ 46,126,574.00 $ 45,938,610.56 $ 
 
0.00 -187,963.44 
-187,963.44 
 
0.00 
 
379,953.67 
 
379,953.67 
 
$ 46,126,574.00 $ 46,318,564.23 $ 
 
191,990.23 
 
$ 15,560,348.00 $ 861,564.00 206,781.00 15,250.00 455,269.00 886,146.00 167,258.00 
27,750,000.00 223,958.00 
 
15,519,187.44 $ 856,388.22 204,719.01 14,327.00 449,343.73 873,865.20 166,045.04 
27,326,919.24 221,745.39 
 
41,160.56 5,175.78 2,061.99 923.00 5,925.27 12,280.80 1,212.96 
423,080.76 2,212.61 
 
$ 46,126,574.00 $ 45,632,540.27 $ 
 
494,033.73 
 
$ 
 
686,023.96 $ 
 
686,023.96 
 
-2-