STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS Russell W. Hinton State Auditor MANAGEMENT REPORT DEPARTMENT OF LAW AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004 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 BUDGET FUND 2 DEPARTMENT OF AUDITS AND ACCOUNTS 254 Washington Street, S.W, Suite 214 w. RUSSELL HINTON STATE AUDITOR (404) 656-2174 Atlanta, Georgia 30334-8400 October 29, 2004 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, 2004, 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, 2004. 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. Respectfully submitted, RWH:jmk SELECTED FINANCIAL INFORMATION DEPARTMENT OF LAW ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND YEAR ENDED JUNE 30, 2004 EXHIBIT"A" FUND BALANCE - JULY 1, 2003 Reserved Surplus ADDITIONS Adjustments to Prior Year's Expenditures/Payables Excess of Funds Available over Expenditures Exhibit"B" DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office ofTreasury and Fiscal Services Year Ended June 30, 2003 Reserved Fund Balance Carried Over from Prior Year as Funds Available $ 347,460.17 368,893.42 $ _ _ _ _71_6-'-,3_5_3_.5_9 $ 8,669.16 641,667.81 $ 650,336.97 $ 368,893.42 347,460.17 $ _ _ _ _71_6-'-,3_5_3_.5_9 FUND BALANCE - JUNE 30, 2004 SUMMARY OF FUND BALANCE Reserved Asset Sharing Tobacco Settlement Surplus $ 650,336.97 =========== $ 201,552.86 220,323.67 $ 421,876.53 228,460.44 $ ===6=50=,3=3=6.=97= -1- DEPARTMENT OF LAW SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND YEAR ENDED JUNE 30, 2004 EXHIBIT"B" FUNDS AVAILABLE REVENUES State Appropriation other Revenues Retained CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance BUDGET ACTUAL VARIANCEFAVORABLE (UNFAVORABLE) $ 14,264,933.00 $ 14,264,933.00 $ 35,522,349.00 35,745,489.51 $ 49,787,282.00 $ 50,010,422.51 $ 0.00 223,140.51 223,140.51 0.00 347,460.17 347,460.17 $ 49,787,282.00 $ 50,357,882.68 $ _ _ _57_0~,6_0_0_.6_8 EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem and Fees Books for State Library $ 15,236,004.00 $ 15,214,253.55 $ 850,102.00 828,047.85 183,031.00 182,050.51 24,550.00 23,945.00 299,269.00 294,813.15 856,255.00 856,254.32 155,913.00 151,071.41 31,985,000.00 31,974,471.59 197,158.00 191,307.49 21,750.45 22,054.15 980.49 605.00 4,455.85 0.68 4,841.59 10,528.41 5,850.51 $ 49,787,282.00 $ 49,716,214.87 $ _ _ _7-'-1,0_6_7_.13_ ExcessofFundsAvailableoverExpenditures $ 641,667.81 $ = = =6=41=,66=7.8=1 -2 -