Management report, State Personnel Board, Merit System of Personnel Administration, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA YEAR ENDED JUNE 30, 2004

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
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

C RECONCILIATION OF TRAVEL

3

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR

(404) 656-2174

Atlanta, Georgia 30334-8400

December 17, 2004
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the State Personnel Board Merit System of Personnel Administration
and Honorable Peggy D. Rosser, Acting Commissioner
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 State Personnel Board, Merit System of Personnel Administration. Accordingly, the financial statements and compliance activities of the State Personnel Board, Merit System of Personnel Administration 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 State Personnel Board, Merit System of Personnel Administration 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 members of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~... c l } L < ) ~ ~)'::II W. Hinton State Auditor

RWH:mlr

SELECTED FINANCIAL INFORMATION

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
ANALYSIS OF CHANGES IN FUND BALANCE BUDGET FUND
YEAR ENDED JUNE 30, 2004

EXHIBIT"A"

FUND BALANCE - JULY 1, 2003 Reserved
ADDITIONS 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, 2004 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30, 2004
SUMMARY OF FUND BALANCE Reserved Operations

$

1,747,734.90

$

108,513.61

3,734,763.51

$

3,843,277.12

$

2,201,416.00

10,309.40

1,747,734.90

$

3,959,460.30

$ ==~1,~63;:;.1;,.;,5;;,;;5;,,;,1;.7;.,.;;;,.2

$ ==~1,~63;:;.1;,.;,5;;,;;5;,,;,1;.;..7.;;,2

-1-

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2004

EXHIBIT"B"

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

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 16,600,233.00 $ 14,695,578.42 $

-1,904,654.58

0.00

1,747,734.90

1,747,734.90

$ 16,600,233.00 $ 16,443,313.32 $ _ _ _-1_5~6,_91_9_.6_8

EXPENDITURES
Personal Services Regular Operating Expenses Trawl Computer Charges Real Estate Rentals Telecommunications Per Diem and Fees Contracts Payments to State Treasury

$

8,651,349.00 $

8,460,286.72 $

1,165,687.00

748,244.65

148,138.00

85,673.58

1,736,272.00

1,474,483.57

706,480.00

697,126.88

173,863.00

173,208.81

414,717.00

158,851.18

1,402,311.00

910,674.42

2,201,416.00

0.00

$ 16,600,233.00 $ 12,708,549.81 $

191,062.28 417,442.35
62,464.42 261,788.43
9,353.12 654.19
255,865.82 491,636.58 2,201,416.00
3,891,683.19

Excess of Funds Available over Expenditures

$

3,734,763.51 $ _ _3.,.,7_3.4..,.7.6._3_.5_1

-2-

STATE PERSONNEL BOARD MERIT SYSTEM OF PERSONNEL ADMINISTRATION
RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

Total per Annual Supplement

Adjustments: Frazier, Kinard-Boutte, Rosser, Stowers, Young,

Diane M. Patricia Peggy 0. Gail Marjorie H.

$ 85,864.30
-32.00 -32.00 -32.00 -62.72 -32.00
$ ====85=,=67=3=.5=8=

-3-