Management report, State Board of Pardons and Paroles, an organizational unit of the state of Georgia, year ended June 30, 2001

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 B SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES COMPARED TO BUDGET BUDGET FUND

Page
1
2

RUSSELL W. HINTON
STATE AUDITOR (404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S_W., Suite 214 Atlanta, Georgia 30334-X400
October 4,2001

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 of and for the year ended June 30, 2001, we have performed certain audit procedures at the State Board ofPardons and Paroles. Accordingly, the financial statements and compliance activities ofthe 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 fmancial and compliance activities of the State Board of Pardons and Paroles as of and for the year ended June 30, 2001. 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:jb

Ru sell W. Hinton State Auditor

SELECTED FINANCIAL INFORMATION

STATE BOARD OF PARDONS AND PAROLES ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2001

. EXHIBIT "A"

FUND BALANCE - JULY 1, 2000 Reserved Surplus
ADDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit "B" Prior Year's Checks Voided Reimbursement of Prior Year's Expenditures
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2000 Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE JUNE 30, 2001
SUMMARY OF FUND BALANCE Reserved Federal Forfeited Property Unclaimed Property
Surplus

$

232,833.07

69,553.03

$

302,386.10

$

23,298.84

198,564.44 114.00
2,317.54

$

224,294.82

$

69,553.03

230,061.47

$

299,614.50

$ =====2=27"=!o',;;;,;06=6==.4=2

$

12,404.34

5,752.87

$

18,157.21

208,909.21

$

227,066.42

1 .

STATE BOARD OF PARDONS AND PAROLES SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2001

EXHIBIT "B"

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

BUDGET

ACTUAL

VARIANCE FAVORABLE JUNFAVORABLEL

$ 50,253,029.00 $ 50,253,029.00 $

750,131.00

509,435.82

178,766.00

45,424.10

$ 51,181,926.00 $ 50,807,888.92 $

0.00 -240,695.18 -133,341.90
-374,037.08

0.00

230,061.47

230,061.47

$ 51,181,926.00 $ 51,037,950.39 $ _ _...;-1:..:.4.::.!3,.:,.97:..:5:.:.::.6:.:..1

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



$ 40,265,255.00 $ 39,893,624.07 $

1,857,094.00

1,801,880.60

560,175.00

565,134.58

340,982.00

340,749.50

300,000.00

305,442.70

728,660.00

743,134.81

3,148,958.00

3,211,713.56

1,065,000.00

1,074,453.58

2,060,302.00

2,055,864.32

835,500.00

835,500.00

20,000.00

11,888.23

371,630.93 55,213.40 -4,959.58 232.50 -5,442.70 -14,474.81 -62,755.56 -9,453.58 4,437.68 0.00 8,111.77

$ 51,181,926.00 $ 50,839,385.95 $ _ _-.::;..34.;,.=2:.:.;,54:...:..::;0.:.::.0=..,5

Excess of Funds Available over Expenditures

$

198,564.44 $ ==o=:1~98~,~56.:,;;:4;;,;;:.4~4

- 2-