Management report, State Personnel Board, Merit System of Personnel Administration, an organizational unit of the state of Georgia, year ended June 30, 1997

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MANAGEMENT REPORT STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET ATLANTA, GEORGIA 30334-8400

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRAnON
MANAGEMENT REPORT
- TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMAnON

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGET FUND

2

B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

3

C RECONCILIAnON OF TRAVEL

4

",
CLAUDli L. VICKERS
STATE AUDITOR (404) 6562174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
January 23, 1998

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the State Personnel Board Merit System of Personnel Administration
and Honorable Dana R. Russell, Commissioner
Ladies and Gentlemen:
As part of our audit ofthe statutory basis financial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose fmancial 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 ofand for the year ended June 30, 1997, we have performed certain audit procedures at the State Personnel Board, Merit System of Personnel Administration. Accordingly, the fmancial statements and compliance activities of the State Personnel Board, Merit System of Personnel Administration were examined to the extent considered necessary in order to express 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 ofthe State Personnel Board, Merit System of Personnel Administration as of and for the year ended June 30, 1997. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the State Personnel Board, Merit System of Personnel Administration. However, this report is a matter ofpublic record and its distribution is not limited.
Respectfully submitted,
~
Claude L. Vickers State Auditor
CLV:cm

SELECTED FINANCIAL INFORMAnON

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND
YEAR ENDED JUNE 30,1997
FUND BALANCE - JULY 1. 1996 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Claim Refunds Due Fund Balance Decrease in Incurred But Not Reported Claims Liability Health Insurance Excess of Funds Available over Expenditures Exhibit "B"
DEDUCTIONS Increase in Allowance for Uncollectible Claim Refunds Due Reserved Fund Balance Carried Over from Prior Year as Funds Available Uncollectible Claim Refunds Due Written Off
FUND BALANCE - JUNE 30. 1997
SUMMARY OF FUND BALANCE Reserved Health Insurance Claims GSAMS Grant
Surplus
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EXHIBIT "A"

$ 125,907,326.02 0.00
$ 125,907,326.02

$

223,424.38

104,654.04

10,404,000.00 93,640,824.71 $ 104,372,903.13

$

73,115.74

125,907,326.02 120,272.04

$ 126,100,713.80

$ 104,179,515.35

$ 104,178,966.43 548.92
$ 104,179,515.35 0.00
$ 104,179,515.35

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30. 1997

EXHIBIT"B"

FUNDS AVAILABLE REVENUES
State Appropriation Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance

BUDGET

ACTUAL

VARIANCEFAVORABLE .JYNFAVORABLE)

$

15,892.00 $

0.00 $

1,119,876,464.00

1,001,451,255.23

-15,892.00 -118,425,208.77

$ 1,119,892,356.00 $ 1,001,451,255.23 $ -118,441,100.77

0.00

125,907,326.02

125,907,326.02

$ 1,119,892,356.00 $ 1,127,358,581.25 $ _ _..:..;7,~46;;.;6;,.:;;,2:;;;;2;,;;.5';,;;;;25~

EXPENDITURES
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Health Insurance Payments

$

8,889,470.00 $

8,525,095.14 $

1,876,121.00

1,827,316.40

103,500.00

101,481.82

32,913.00

32,564.32

3,554,105.00

3,393,298.41

863,078.00

862,144.04

450,146.00

407,149.32

192,295,837.00

191,637,892.16

911,827,186.00

826,930,814.93

364,374.86 48,804.60 2,018.18 348.68
160,806.59 933.96
42,996.68 657,944.84 84,896,371.07

$ 1,119,892,356.00 $ 1,033,717,756.54 $

86,174,599.46

Excess of Funds Available over Expenditures

$

93,640,824.71 $ =====9.::3,=64=0=,8=:2=4=.7==1

-3-

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 1997

EXHIBIT"C"

Total per Annual Supplement
Accruals June 30, 1996

$

106,147.52

-4,665.70

$ =====1=01=,4=8=:1=.8=::2

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