Management report, State Board of Pardons and Paroles, 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 BOARD OF PARDONS AND PAROLES AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

STATE BOARD OF PARDONS AND PAROLES MANAGEMENT REPORT -TABLE OF CONTENTS-

LETTER OF TRAN SMITTAL

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 SALARIES

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

October 18, 2004
Honorable Sonny Perdue, 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 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 Board of Pardons and Paroles. Accordingly, the financial statements and compliance activities of the State Board of Pardons and Paroles 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 Board of Pardons and Paroles 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,

RWH:klb

SELECTED FINANCIAL INFORMATION

STATE BOARD OF PARDONS AND PAROLES ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2004

EXHIBIT"A"

FUND BALANCE - JULY 1, 2003 Reserved (1) Surplus
ADDITIONS Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures Exhibit"B"

$

237,685.60

128,699.40

$ _ _ _ _36_6__,_,3_8_5_.0_0

$

14,130.36

749,440.18

$ _ _ _ _76_3~,5_7_0_.5_4

DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2003
Adjustments to Prior Year's Accounts Receivable
Reserved Fund Balance Carried Over from Prior Year as Funds Available

$

128,699.40

378.16

237,685.60

$ _ _ _ _36_6__,_,7_6_3_.1_6

FUND BALANCE - JUNE 30, 2004
SUMMARY OF FUND BALANCE Reserved Federal Forfeited Property Surplus

$ ===7=6=3=1,=92=.3=8=

$

746,632.32

16,560.06

$ ====76=3==,1=9=2=.3=8

(1) The prior year reserve balance of $10,327.74 for Unclaimed Property has been changed from a reserved fund balance to a liability in accordance with the Accounting Procedures Manual for the State of Georgia.
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STATE BOARD OF PARDONS AND PAROLES SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
YEAR ENDED JUNE 30, 2004

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}

$ 46,609,659.00 $ 46,609,659.00 $

1,584,106.00

1,282,864.41

49,235.00

53,305.86

$ 48,243,000.00 $ 47,945,829.27 $

0.00 -301,241.59
4,070.86
-297, 170.73

0.00

237,685.60

237,685.60

$ 48,243,000.00 $ 48,183,514.87 $ _ _ _-5_9..:....,4_8_5._13_

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

$ 38,852,203.00 $ 2,010,322.00 332,454.00 405,009.00 316,500.00 667,516.00 2,764,792.00 1,002,721.00 929,209.00 284,774.00 657,500.00 20,000.00

38,248,982.72 $ 2,014,416.58 303,372.33 409,058.58 317,682.85 677,905.89 2,818,059.00 1,015,633.99 753,272.71 214,427.05 657,495.00 3,767.99

603,220.28 -4,094.58 29,081.67 -4,049.58 -1,182.85
-10,389.89 -53,267.00 -12,912.99 175,936.29 70,346.95
5.00 16,232.01

$ 48,243,000.00 $ 47,434,074.69 $ _ ___:_80"-'8:..!.,9:..:2:..::.5.:..:.3_1

Excess of Funds Available over Expenditures

$

749,440.18 $ ===74=9=,4=4=0=.1=8

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STATE BOARD OF PARDONS AND PAROLES RECONCILIATION OF SALARIES YEAR ENDED JUNE 30, 2004

EXHIBIT"C"

Totals per Annual Supplement
Accruals June 30, 2003 June 30, 2004

SALARIES $ 29,199,939.49
8,212.00 -6,487.50

$ 29,201,663.99

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