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-