I 
' ' 
 
STATE OF GEORGIA 
 
DEPARTMENlOF AUDITS AND ACCOUNTS' 
 
G1A , Ag OD 
,., RI, 
 
P35 ,_ I~ qq-- 2000 
 
MANAGEMENTREPORT 
 
STATE BOARD Of PARDONS AND PAROLES, 
 
' 
 
. 
 
. 
 
- 
 
AN ORGANfZATIONAL UNIT OF THE STATE OF GEORGIA 
 
YEAR ENDED JUNE 30, 2000 
 
Russell W~ Hinton State'Auditor' 
 
 STATE BOARD OF PARDONS AND PAROLES 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 
 
CO:MPAREDTOBUDGET 
 
BUDGET FUND 
 
2 
 
C RECONCILIATION OF TRAVEL 
 
3 
 
 w. RUSSELL 
 
HINTON 
 
STATE AUDITOR 
 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street. S.W., Suite 214 Atlanta, Georgia 30334-8400 
September 26, 2000 
 
Honorable Roy E. Barnes, Governor Members of the General Assembly of Georgia 
and Members of the State Board of Pardons and Paroles 
Ladies and Gentlemen: 
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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, 2000, we have performed certain audit procedures at the State Board ofPardons and Paroles. Accordingly, the financial statements and compliance activities of the State Board of Pardons and Paroles were examined to the extent considered 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 control 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 Board of Pardons and Paroles as of and for the year ended June 30, 2000. 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 Board of Pardons and Paroles and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
State Auditor 
 
 SELECTED FINANCIAL INFORMATION 
 
 STATE BOARD OF PARDONS AND PAROLES ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2000 
FUND BALANCE- JULY 1, 1999 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, 1999 Reserved Fund Balance Carried Over from Prior Year as Funds Available Unclaimed Property Remitted to Department of Revenue 
FUND BALANCE - JUNE 30, 2000 
SUMMARY OF FUND BALANCE Reserved Central Projects Fund Federal Forfeited Property Unclaimed Property 
Surplus 
- 1- 
 
EXHIBIT "A" 
 
$ 
 
98,240.09 
 
276,441.48 
 
$ 
 
374,681.57 
 
$ 
 
53,827.20 
 
241,469.05 4,652.46 
 
$ 
 
299,948.71 
 
$ 276,441.48 
 
95,428.97 
 
373.73 
 
$ 
 
372,244.18 
 
$ ====30=2=,3=8=6=.1=0 
 
$ 
 
141,112.51 
 
88,948.96 
 
2,771.60 
 
$ 232,833.07 
69,553.03 
 
$ 302,386.10 
 
 STATE BOARD OF PARDONS AND PAROLES SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
YEAR ENDED JUNE 30, 2000 
 
EXHIBIT "B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 48,076,666.00 $ 48,076,666.00 $ 
 
951,285.00 
 
915,023.14 
 
369,213.00 
 
287,930.62 
 
$ 49,397,164.00 $ 49,279,619.76 $ 
 
0.00 -36,261.86 -81,282.38 
-117,544.24 
 
0.00 
 
95,428.97 
 
95,428.97 
 
___ $ 49,397,164.00 $ 49,375,048.73 $ 
 
-2_2.:,,,.1__1;5;_.;2,;.7._ 
 
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 Year 2000 Project 
 
$ 38,485,614.00 $ 38,338,748.04 $ 
 
2,014,268.00 
 
1,982,026.19 
 
564,818.00 
 
569,693.10 
 
376,751.00 
 
287,639.31 
 
190,000.00 
 
190,586.16 
 
708,436.00 
 
717,614.38 
 
3,038,958.00 
 
3,038,404.44 
 
1,172,774.00 
 
1,177,518.21 
 
2,083,005.00 
 
2,080,722.74 
 
735,500.00 
 
735,495.00 
 
20,000.00 
 
8,092.11 
 
7 040.00 
 
7,040.00 
 
146,865.96 32,241.81 -4,875.10 89,111.69 -586.16 -9,178.38 553.56 -4,744.21 2,282.26 5.00 11,907.89 0.00 
 
$ 
 
49,397,164.00 
 
$ 
 
49,133,579.68 
 
$ 263,584.32 ----=;..;...:.....;;;..;.;~ 
 
Excess of Funds Available over Expenditures 
 
$ 241,469.05 $ ===2=4=1::!::,4=:6;,;;;,9;,;;;.0=5 
 
-2- 
 
 STATE BOARD OF PARDONS AND PAROLES RECONCILIATION OF TRAVEL YEAR ENDED JUNE 30, 2000 
Total per Annual Supplement 
Accruals June 30, 1999 
Adjustment Prior Year's Accounts Payables 
 
EXHIBIT"C" 
$ 570,048.47 -956.87 601.50 
$ 569,693.10 
 
-3-