Management report, State Board of Pardons and Paroles, an organizational unit of the state of Georgia, year ended June 30, 1997

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MANAGEMENT REPORT STATE BOARD OF PARDONS AND PAROLES 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 BOARD OF PARDONS AND PAROLES 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

CLAUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.w., Suite 214 Atlanta, Georgia 30334-8400
November 19, 1997

Honorable Zell Miller, Governor Members of the General Assembly of Georgia
and Members of the State Board of Pardons and Paroles
Ladies and Gentlemen:
As part of our audit of the statutory basis fmancial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia 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 Board of Pardons and Paroles. Accordingly, the fmancial statements and compliance activities of the State Board of Pardons and Paroles were examined to the extent considered necessary in order to express opinion as to the fair presentation of the 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 Board ofPardons and Paroles 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 ofmanagement ofthe State Board ofPardons and Paroles. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~~
Claude L Vickers
State Auditor
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SELECTED FINANCIAL INFORMAnON

STATE BOARD OF PARDONS AND PAROLES 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 Excess of Funds Available over Expenditures Exhibit "B" Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1996 Adjustments to Prior Year's Accounts Receivable
FUND BALANCE - JUNE 30. 1997
SUMMARY OF FUND BALANCE Reserved Federal Forfeited Property Unclaimed Property
Surplus

EXHIBIT "A"

$

2,848.13

59,465.91

$

62,314.04

$

23,406.22

125,511.80 1,062.67

$

149,980.69

$

59,465.91

13,358.70

$

72,824.61

$ ======13=:9::l::,4;,,;,7.0....=12=

$

4,771.84

1,174.60

$

5,946.44

133,523.68

$

139,470.12

-2-

STATE BOARD OF PARDONS AND PAROLES SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 1997

EXHIBIT"B"

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues Other Revenues Retained

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 43,979,827.00 $ 43,759,827.00 $

394,096.00

346,564.76

21,588.00

78,581.09

-220,000.00 -47,531,24 56,993.09

$ 44,395,511.00 $ 44,184,972.85 $ _ _-..:;;2...;..10;;.:.,5;;".;3~8.;..;,.1~5

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts County Jail Subsidy Health Services Purchases

$ 34,418,086.00 $ 34,123,249.84 $

1,758,433.00

1,789,541.01

572,400.00

581,412.71

237,015.00

234,597.76

191,424.00

195,032.93

505,805.00

514,866.73

2,785,000.00

2,692,478.84

942,573.00

960,299.53

2,309,775.00

2,309,773.93

650,000,00

649,980.00

25,000.00

8,227.77

294,836.16 -31,108.01
-9,012.71 2,417.24 -3,608.93 -9,061.73 92,521.16 -17,726.53
1,07 20.00 16,772.23

Excess of Funds Available over Expenditures

$ 44,395,511.00 $ 44,059,461.05 $

336,049.95

-----'----'-

$

125,511.80 $ = =..1.=25=,5=:1..1.=.8=0

- 3-

STATE BOARD OF PARDONS AND PAROLES RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30.1997
Total per Annual Supplement Accruals
June 3D, 1996

EXHIBIT"C"

$

585,765.34

-4,352.63

$ =====5=81=,4=1=2=7"=1

- 4-