Review report, state of Georgia, Department of Public Safety, year ended June 30, 1994

STATE OF GEORGIA DEPARTMENT OF AUDITS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334

REVIEW REPORT STATE OF GEORGIA DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 1994

DEPARTMENT OF PUBLIC SAFETY - TABLE OF CONTENTS -

INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

EXHIBITS

FINANCIAL STATEMENTS

A COMBINED BALANCE SHEET (STATUTORY BASIS)

ALL FUND TYPES AND ACCOUNT GROUPS

2

B COMBINED STATEMENT OF CHANGES IN FUND BALANCES

(STATUTORY BASIS)

GOVERNMENTAL FUND TYPES

5

C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGETFUND

6

STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

D

"A" DEPARTMENT OF PUBLIC SAFETY

8

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

E

1. ATTACHEDUNITS

9

F

2. OFFICE OF HIGHWAY SAFETY

11

G STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

STATE REVENUE COLLECTIONS FUND

12

H NOTES TO THE FINANCIAL STATEMENTS

14

SUPPLEMENTARY INFORMATION

I COMBINING BALANCE SHEET (STATUTORY BASIS)

BUDGET FUND

26

J COMBINING STATEMENT OF CHANGES IN FUND BALANCES

(STATUTORY BASIS)

BUDGET FUND

27

K COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

28

L COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

FIDUCIARY FUND TYPE - AGENCY FUNDS

30

SCHEDULES

SCHEDULE OF APPROVED BUDGET

1

"A" DEPARTMENT OF PUBLIC SAFETY

31

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

2

1. ATTACHEDUNITS

32

3

2. OFFICE OF HIGHWAY SAFETY

33

4 CASH AND CASH EQUIVALENTS

34

DEPARTMENT OF PUBLIC SAFETY - TABLE OF CONTENTS -

Page

SUPPLEMENTARY INFORMATION

SCHEDULES

5 INVESTMENTS

35

6 SCHEDULE OF GOVERNOR'S EMERGENCY FUND

36

7 SCHEDULE OF FEDERAL REVENUES

37

8 SCHEDULE OF OTHER REVENUES RETAINED

38

9 SCHEDULE OF OTHER OPERATING EXPENSES

39

10 SCHEDULE OF EXTRAORDINARY EXPENDITURES

40

11 SUMMARY OF SALARIES, TRAVEL, AND PER DIEM AND FEES

41

CLAUDE L. VICKERS STATE AUDITOR (404) 656-2174
TAX RATIO (404) 656-0494

~.epa:rtm.ettt .nf J\ubits
254 WASHINGTON STREET, S.W. ROOM 214
~tlanbt, eorgia 30334-8400
September 19, 1994

FINANCIAL AUDITS (404) 656-2180
PROGRAM AUDITS (404) 656-2006

Honorable Zell Miller, Governor Members ofthe General Assembly of Georgia Members ofthe Board ofPublic Safety
and Honorable Sid R. Miles, Commissioner Department ofPublic Safety
INDEPENDENT ACCOUNTANT'S COMBINED REPORT ON REVIEW OF FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
Ladies and Gentlemen:
We have reviewed the accompanying :financial statements (Exhibits A through H) of the Department of Public Safety as ofand for the year ended June 30, 1994, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. As described in Note 1, these :financial statements were prepared on a prescribed basis of accounting that demonstrates compliance with the budgetary statutes and regulations of the State of Georgia, which is a comprehensive basis of accounting other than generally accepted accounting principles. All information included in these financial statements is the representation of the management of the Department of Public Safety.
A review consists principally of inquiries of agency personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.
Based on our review, we are not aware ofany material modifications that should be made to the accompanying financial statements in order for them to be in conformity with the basis of accounting described in Note 1.
Our review was made for the purpose of expressing limited assurance that there were no material modifications that should be made to the financial statements in order for them to be in conformity with the basis of accounting described in Note 1. The accompanying supplementary information (Exhibits I through L and

94ARL-4

Schedules 1 through 11) is presented only for supplementary analysis purposes. Such information has been
subjected to the inquiries and analytical procedures applied in the review of the financial statements and we
are not aware of any material modifications that should be made thereto.
Rz~

CLV:jy 94ARL-4

Claude L. Vickers State Auditor

FINANCIAL STATEMENTS - 1-

DEPARTMENT OF PUBLIC SAFETY COMBINED BALANCE SHEET (STATUTORY BASIS)
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30 1 1994

ASSETS Cash and Cash Equivalents
(See Schedule) Investments
(See Schedule) Accounts Receivable
State Appropriation Federal Financial Assistance Other
Inventories Fixed Assets
Equipment Amount to be Provided for Payment of:
Accrued Compensated Absences Installment Purchase Commitments

GOVERNMENTAL FUND TYPES

sTAfE

REVENUE

BUDGET

COLLECTIONS

$_ _ __,.::.o.:..ao. =o

$ 6,116,638.72 563,267.46 803.978.21
$ 7,483,884.39 $ 1.691.244.04

Total Assets
LIABILITIES AND FUND EQUITY Liabilities
Cash Overdraft Accounts Pahable Payroll Wit holdings Funds Held for Others Compensated Absences Installment Purchases
Total Liabilities Fund Equity
Investment in General Fixed Assets Fund Balances
Reserved Federal Financial Assistance Inventories Court Settlement Drivers' Licenses and Vehicle Registration Reinstatement Dru~ Asset Sharing Program Ful er E. Callawat Foundation McColl um Airfort onstruction Underground asoline Tank Clean-Up ProCram State Revenue ollections Fund
Unreserved Designated Surplus Total Fund Equity
Total Liabilities and Fund Equity

$ 9,175,128.43 $

0.00

$ 1,810,223.53 2,458,166.80 8,966.21
$ 4,277,356.54

$ 10,000.00 1,691,244.04 0.00

0.00 1,267,283.82
3,756.28 50,000.00

0.00

$

0.00

1,875,487.75

$ 4,897,771.89 $

0.00

$ 9,175,128.43 $

0.00

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 2-

EXHIBIT "A"

FIDUCIARY
FUANGDENCTYYPE

GENERAACLCOUNT GROGUEPNSERAL

FIXED

LONG-TERM

ASSETS

DEBT

TOTALS
36 JONE ~Mo1em!9or9a4ndumJUNOEn1 I l 993

$ 415,766.40

$ 415,766.40$ 2,098,432.94

$ 100,000.00

$ 100,000.00$ 100,000.00

$ 6,116,638.72 $ 2,188,905.53

563,267.46

502,548.85

803,978.21

822,922.17

$ 7,483,884.39 $ 3,514,376.55

$1,691,244.04$ 1,632,421.04

$35,744,697.64

$35.744.697.64 $33,215,024.03

$7,147,449.62$ 7,147,449.62 $ 6,186,674.54

173,901.05

173,901.05

197,080.53

$ 7,321,350.67 $ 7,321,350.67 $ 6,383,755.07

$ 515,766.40 $35,744,697.64$ 7,321,350.67 $52,756,943.14 $46.944.009.63

$ 515,766.40 $ 515,766.40

$1,810,223.53$

0.00

2,458,166.80 3,050,285.47

8,966.21

8,326.20

515,766.40

459,501.27

$ 7,147,449.62 7,147,449.62 6,186,674.54

173,901.05

173,901.05

197,080.53

$ 7,321,350.67 $12,114,473.61 $ 9,901,868.01

$35,744,697.64

$35,744,697.64 $33,215,024.03

10,000.00 1,691,244.04
0.00 0.00 1,267,283.82 3,756.28 50,000.00 0.00 0.00

0.00 1,632,421.04
50,000.00 199,531.50 1,424,725.21
4,506.28 0.00
119,535.00 307.50

$35.744.697.64

1,875,487.75

396,091.06

$40,642,469.53 $37,042,141.62

$ 515,766.40 $35,744.697.64 $ 7.321.350.67 $52,756.943.14 $46.944.009.63

-3-

4

DEPARTMENT OF PUBLIC SAFETY COMBINED STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
GOVERNMENTAL FUND TYPES
YEAR ENDED JUNE 30 1 1994

EXHIBIT "B"

FUND BALANCES - JULY 1

BUDGET

STATE REVENUE COLLECTIONS

TOTALS (Memorandum Only)
YEAR ENDED ---------------------------JUNE 30, 1994 JUNE 30, 1993

Reserved
Unreserved Des;gnated
Surplus

$3,430,719.03 $ 396,091.06

307.50 $ 3,431,026.53 $ 2,888,245.09 396,091.06 794,724.05

$3,826,810.09 $

307.50 $ 3,827,117.59 $ 3,682,969.14

ADDITIONS

Adjustments to Pr;or Year's Account Payable
Cash Rece;pts for the Year Exh;b;t "G"
Excess of Funds Available over Expend;tures Exh;b;t "C"
Increase ;n Reserve for Inventor;es Re;mbursement of Non-Budgeted Expend;tures
Georg;a State F;nanc;ng and Investment Commiss;on
Re;mbursement of Pr;or Year's Expend;tures

$ 144,825.44

$ 144,825.44$ 133,831.98

$37,868,486.29 37,868,486.28 35,067,092.22

3,066,790.04 58,823.00

3,066,790.04 2,047,531.23 58,823.00 166,309.93

0.00

0.00 528,377.96

0.00

0.00

21,103.50

$3,270,438.48 $37,868,486.28 $41,138,924.76 $37,964,246.82
------------ ------------- ------------- -------------

DEDUCTIONS
----------

Unreserved Fund Balance (Surplus)

Returned to Office of Treasury and

Fi seal Serv;ces

Year Ended June 30, 1992

$

0.00

$ 794,724.05

Year Ended June 30, 1993

396,091.06

$ 396,091.06

0.00

Adjustments to Pr;or Year's

Accounts Rece;vable

5,087.63

5,087.63

8,077.66

Cash D;sbursements for the Year

Exh;b;t "G"

$37,868,793.78 37,868,793.78 35,066,784.72

Non-Budgeted Expend;tures

Bond Sale Proceeds Pa;d to Var;ous Vendors

0.00

0.00 528,377.96

Reserved Fund Balance Carried Over from

Pr;or Year as Funds Available

1,798,297.99

1,798,297.99 1,422,133.98

------------ ------------- ------------- -------------

$2,199,476.68 $37,868,793.78 $40,068,270.46 $37,820,098.37

FUND BALANCES - JUNE 30

(To Exh;b;t "A")

$4,897,771.89 $

0.00 $ 4,897,771.89 $ 3,827,117.59

============ ============= ============= =============

See Independent Accountant's Comb;ned Report on Rev;ew of F;nancial Statements and Supplementary Information.
The notes to the f;nancial statements are an integral part of th;s statement.
- 5-

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30. 1994

EXHIBIT "C" Page 1

FUNDS AVAILABLE REVENUES
STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund (See Schedule) Total State Appropriation
FEDERAL REVENUES (See Schedule) OTHER REVENUES RETAINED (See Schedule)
Total Revenues CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance Court Settlement Drivers' Licenses and Vehicle Registration Reinstatement Drug Asset Sharing Program Federal Financial Assistance Fire Safety Symposium Fuller E. Callawa Foundation Underground Gasoline Tank Clean-Up Program Total Carry-Over from Prior Year
Total Funds Available
EXPENDITURES PERSONAL SERVICES
Salaries and Wages Employer's Contributions for:
F. LC.A. Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Assessments by Merit System Drug Testing
REGULAR OPERATING EXPENSES Motor Vehicle Expenses Supplies and Materials Repairs and Maintenance Utilities Rents (Other than Real Estate) Insurance and Bonding Claims and Indemnities Tuition and Scholarships Other Operating Expenses (See Schedule) Extraordinary Expenditures (See Schedule) Duplicating and Rapid Copy Publications and Printing
TRAVEL MOTOR VEHICLE PURCHASES

TOTALS YEAR ENDED
JUNE 30, 1994 JUNE 30. 1993

$100,091,371.00 $-97,634,241.00

90,000.00 -2,446,697.00

15,000.00

0.00

$100,196,371.00$ 95,187,544.00

5,050,643.81 4,661,988.98

3,983,614.43 3,855,293.55

$109.230,629.24 $103,704,826.53

$

50,000.00 $

199,531.50 1,424,725.21
0.00 0.00 4,506.28

119,535.00

$_:..,1..;..:7..9::8;.&I.297, 99 $

0.00 157,564.21 1,234,012.67
16,676.10 2,381.00 11,500.00
0.00 1,422,133.98

$111,028,927.23 $105.126,960.51

$ 53,074,786.48 $ 51,384,259.56

3,852,210.84 9,690,887.13 6,621,126.06
583,845.00 46,917.00 1,342,453.00 299,256.21 26,612.00

3,748,717.33 9,478,212.83 6,399,010.12
713,087.00 30,171.00 913,210.00 310,240.25 30,071.50

$ 75,538,093.72 $ 73,006,979.59

$ 2,637,280.80 $ 2,713,130.31

3,587,249.98 3,771,201.70

1,807,429.11 1,918,435.79

1,641,279.92 1,501,743.23

48,035.52

33,101.61

657,141.99

573,962.44

17,243.28

32,112.26

0.00

456.40

378,504.04

313,282.40

101,126.62

33,655.22

37,848.93

15,616.58

1,042,737.60

792,735.81

$ 11,955.877. 79 $ 11.699.433.75

$ 204,408.31 $ 206,220.91

$ 3,585,970.39 $ 2,495,259.57

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 6-

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30, 1994

EXHIBIT "C" Page 2

EXPENDITURES EQUIPMENT
Equipment Purchases Lease/Purchase of Equipment Rental of Equipment
COMPUTER CHARGES Other Costs Supplies and Materials Repairs and Maintenance Other Operating Expenses (See Schedule) Software Equipment Equipment Purchases Per Diem, Fees and Contracts Per Diem and Fees Contracts Computer Billings, DOAS
REAL ESTATE RENTALS TELECOMMUNICATIONS PER DIEM, FEES AND CONTRACTS
Per Diem and Fees Contracts
OTHER STATE PATROL POSTS REPAIRS AND MAINTENANCE Other Costs Repairs and Maintenance CONVICTION REPORTS Other Costs Other Operating Expenses (See Schedule) DRIVER LICENSE PROCESSING Other Costs Publications and Printing PEACE OFFICERS TRAINING GRANTS Other Costs Grants to Cities, Counties and Civil Divisions HIGHWAY SAFETY GRANTS Personal Services - In House Grants Salaries and Wages Emgloyer's Contributions for: F.I.C.A. Retirement Health Insurance Other Costs Grants to Cities, Counties and Civil Divisions
Total Other Total Expenditures Excess of Funds Available over Expenditures

TOTALS YEAR ENDED JUNE 30, 1994 JUNE 30. 1993

$ 1,066,829.70$ 1,010,127.96

82,668.08

49,936.08

50,881.38

29,763.91

$ 1,200,379.16 $ 1,089,827.95

$

45,187.57 $

101,085.60

9,053.00

90,881.20

301,610.60

891. 00 2,000.00 3,649,499.24

$_..4...,_2.0....0...,..2....0.'"8' .21 $

$_--==.a2:3...8.::,.0:::8.::1.80 $ $_...1..,._3_5_5_.,..3....5.__4.85 $

127,173.04 78,790.94 6,959.14
163,330.28 732,239.41
2,004.00 3,300.00 2,984,614.53 4,098,411.34 233,315.73 1,295,581.61

$ 1,111,868.39$ 984,375.00

528,057.18

272,102.15

$ 1,639,925.57 $ 1,256,477.15

$ 170,798.42 $ 167,800.07

$ 309,169.50 $ 243,263.50

$ 1,125,403.56 $ 1,042,894.82

$ 3,227,666.08 $ 3,016,148.36

$ 168,605.52 $ 163,486.50

12,290.92 35,264.24 21,082.82

12,051.42 33,025.22 20,027.77

2,973,556.33 2,999,224.02

$ 3,210,799.83 $ 3,227,814.93

$ 8,043,837.39 $ 7 .697 .921.68

$107,962,137.19 $103,079,429.28

3,066,790.04 2,047,531.23

$111.028.927.23 $105,126,960.51

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 7-

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 1994

EXHIBIT "D"

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance
EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay State Patrol Posts Repairs and Maintenance Conviction Reports Driver License Processing
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

$86,604,705.00$ 86,604,705.00$

0.00

1,269,331.00

850,292.61 -419,038.39

2,801,916.00 2,306,278.65 -495,637.35

$90,675,952.00$ 89,761,276.26$ -914,675.74

0.00 1,793,791.71 1,793,791.71

$90,675,952.00$ 91,555,067.97$ 879,115.97
============== -------------- -------------

$ 69,050,906.00 $ 67,855,110.01 $ 1,195,795.99

9,377,491.00 8,990,964.34 386,526.66

132,600.00

104,362.79

28,237.21

3,443,357.00 3,414,315.50

29,041.50

1,054,035.00 1,011,831.89

42,203.11

3,837,765.00 3,817,343.55

20,421.45

95,700.00

66,840.01

28,859.99

1,195,500.00 1,200,645.07

-5,145.07

746,162.00

691,301.23

54,860.77

50,000.00

0.00

50,000.00

180,000.00

170,798.42

9,201.58

344,036.00

309,169.50

34,866.50

1,168,400.00 1,125,403.56

42,996.44

-------------- -------------- -------------

$90,675,952.00$ 88,758,085.87 $1,917,866.13
============== -------------- -------------

$ 2,796,982.10$ 2,796,982.10
============== =============

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
The notes to the financial statements are an integral part of this statement.
- 8-

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY 1. ATTACHED UNITS
YEAR ENDED JUNE 30. 1994

EXHIBIT "E"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance
EXPENDITURES Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Peace Officers Training Grants
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCE FAVORABLE _(UNFAVORABLE)

$13,303,480.00$ 13,303,480.00$

0.00

505,186.00

339,121.42 -166,064.58

1,666,185.00 1,677,335.78

11,150.78

$15,474,851.00$ 15,319,937.20$ -154,913.80

0.00

4,506.28

4,506.28

$15,474,851.00$ 15,324,443.48$ -150,407.52

$ 7,375,134.00 $ 7,196,251.03 $ 178,882.97

2,893,794.00 2,845,213.37

48,580.63

103,828.00

86,904.59

16,923.41

172,504.00

171,654.89

849 .11

191,503.00

184,263.54

7,239.46

351,535.00

349,714.60

1,820.40

99,817.00

99,312.04

504.96

156,166.00

150,735.87

5,430.13

877,360.00

749,396.85

127,963.15

3,253,210.00 3,227,666.08

25,543.92

-------------- -------------- -------------

$15,474,851.00$ 15,061,112.86$ 413,738.14

$ 263,330.62 $ 263,330.62

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
The notes to the financial statements are an integral part of this statement.
- 9-

lo

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY 2. OFFICE OF HIGHWAY SAFETY
YEAR ENDED JUNE 30. 1994

EXHIBIT "F"

FUNDS AVAILABLE REVENUES
State Appropriation Federal Revenues Other Revenues Retained
EXPENDITURES Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Highway Safety Grants
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCE FAVORABLE (UNFAVORABLE)

$ 288,186.00 $ 288,186.00 $

0.00

4,508,494.00 3,861,229.78 -647,264.22

611.00

0.00

-611. 00

------------- ------------- -------------

$4,797,291.00$ 4,149,415.78$ -647,875.22

$ 482,279.00 $ 486,732.68 $ -4,453.68

148,783.00 119,700.08

29,082.92

16,893.00

13,140.93

3,752.07

5,746.00

4,283.73

1,462.27

37,300.00

33,150.06

4,149.94

81,755.00

71,929.75

9,825.25

4,650.00

3,973.91

676.09

243,185.00 199,227.49

43,957.51

3,776,700.00 3,210,799.83 565,900.17

------------- ------------- -------------

$4,797,291.00$ 4,142,938.46$ 654,352.54

$

6,477.32$

6,477.32

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 11 -

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
STATE REVENUE COLLECTIONS FUND YEAR ENDED JUNE 30, 1994

EXHIBIT "G" Page 1

CASH RECEIPTS
STATE REVENUE COLLECTIONS
Drivers' License Fees Class A and B Licenses Four (4) Years - 4,556 at $15.00 Class C and M Licenses Four (4) Years - 1,350,439 at $15.00 Commercial Drivers' License Fees Department of Public Safety Testing Four (4) Years - 1,751 at $65.00 Four (4) Years - 30,694 at $15.00 Learners' Licenses One (1) Year 122,858 at $10.00 Duplicates - 44,109 at $10.00 Endorsements 4,470 at $5.00 376 at $10.00 Handicapped Drivers' Identification Cards 155 at $5.00 Indigent Identification Cards 2,856 at $5.00 Limited Permits 483 at $25.00 Probationary Licenses 546 at $200.00 1,172 at $210.00 Public Identification Cards 75,624 at $10.00
Other Fees Accident Reports Commercial Drivers' License Application Commercial Drivers' Training Driver Improvement Emergency Light Application Implied Consent Transcript Copies Incident Motor Vehicle Inspection Stickers and Certificates News Media Identification Card Application Fees No Fault Restoration and Conviction Revocation ~nd Suspense Restoration

$ 68,340.00
20,256,585.00
113,815.00 460,410.00
1,228,580.00 441,090.00
22,350.00 3,760.00
775. 00
14,280.00
12,075.00
109,200.00 246,120.00
756,240.00 $23,733,620.00
$ 187,683.00 599,069.19 3,070.00 7,606.50 49,423.50 3,141.00 34.25
1,789,459.45 1,407.00
3,134,789.54 8,318,175.49

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 12 -

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
STATE REVENUE COLLECTIONS FUND YEAR ENDED JUNE 30. 1994

EXHIBIT "G" Page 2

STATE REVENUE COLLECTIONS
Other Fees Small Firearms License Unidentified
Total Cash Receipts CASH AND CASH EQUIVALENTS - JULY 1, 1993

CASH RECEIPTS

DISBURSEMENTS TRANSFERS
To Office of Treasury and Fiscal Services CASH AND CASH EQUIVALENTS - JUNE 30, 1994

$ 43,921.00 -2,913.64 $14,134,866.28 $37,868,486.28 307.50
$37,868,793.78
$37,868,793.78 0.00
$37,868,793.78

See Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information. The notes to the financial statements are an integral part of this statement.
- 13 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

. EXIIlBIT "H"

NOTE I: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Department ofPublic Safety, an organiz.ational unit ofthe State of Georgia, is part of the executive branch of the government of the State of Georgia. The Board of Public Safety, which consists of ten members, establishes general policy for the Department and with the Governor's approval, appoints the Commissioner ofPublic Safety. The Commissioner is empowered to supervise, administer and execute the functions vested in the Department, subject to the general policy ofthe Board of Public Safety.
The Department ofPublic Safety does not have authority to determine the amount of funding it will receive from the State of Georgia for any given fiscal year. Such authority is vested in the General Assembly of Georgia. The Department also does not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, the Department ofPublic Safety is included within the State of Georgia reporting entity for financial reporting purposes because of the significance of its legal, operational and financial relationships with the State of Georgia. These reporting entity relationships are defined in Section 2100 of the Governmental Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards.
FUND ACCOUNTING The Department of Public Safety uses funds and account groups to report on its financial position and the results ofits operations determined in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State ofGeorgia. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain governmental functions or activities. A fund is a separate accounting entity with a self-balancing set of accounts. An account group, on the other hand, is a financial reporting device designed to provide accountability for certain assets and liabilities that are not recorded in the funds because they do not directly affect net expendable available financial resources. Funds and account groups presented in the accompanying financial statements are as follows:
GOVERNMENTAL FUND TYPES
BUDGET FUND - The fund used to account for activities and functions as set forth in the Amended Appropriations Act of 1993-1994. The Budget Fund is similar in nature to a General Fund as identified in generally accepted accounting principles in that the Budget Fund is used to account for all activities except those required to be accounted for in some other fund.
STATE REVENUE COLLECTIONS FUND - The fund used to account for the collection of specific revenues.ofthe State ofGeorgia as provided by statute or administrative action and the subsequent transfer of such funds to the Office of Treasury and Fiscal Services. This presentation differs from generally accepted accounting principles in that such activity should be included in the General Fund of the governmental organization.

- 14 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATE:MENTS
JUNE 30, 1994

EXHIBIT "H"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
FIDUCIARY FUND TYPE
AGENCY FUNDS - The funds used to account for assets held for use by other funds, governments, or individuals.
ACCOUNT GROUPS
GENERAL FIXED ASSETS - The account group used to account for fixed assets used in governmental fund type operations. Fixed assets purchased are recorded at historical cost. Donated fixed assets are recorded at fair market value on the date donated. Disposals are deleted at recorded values. No depreciation has been provided on general fixed assets.
GENERAL LONG-TERM DEBT - The account group used to report the noncurrent portions of certain governmental long-term liabilities, such as claims, judgments and compensated absences, which will be paid from future resources.
BASIS OF ACCOUNTING MEASUREMENT FOCUS
The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Governmental funds should be accounted for using the current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements ofthese funds present increases (i.e., revenues) and decreases (i.e., expenditures) in net current assets.
GOVERNMENTAL FUND TYPES BUDGET FUND
Except as disclosed in the following paragraphs, units of government of the State of Georgia record their Budget Fund revenues and expenditures in accordance with the modified accrual basis of accounting. Under the modified accrual basis ofaccounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current periop or soon enough thereafter to be used to pay liabilities of the current period. Revenues that are accrued include primarily State appropriations, Federal grants and entitlements, and certain amounts earned under operating agreements with other parties. Further, the modified accrual basis ofaccounting calls for expenditures, other than accrued interest of general long-term debt, to be recorded when the related fund liability is incurred.
Contractual obligations for services which have not been performed and for goods which have not been delivered at the end of the fiscal year are recognized as expenditures and liabilities in the accompanying financial statements. This accounting practice causes expenditure-driven grant revenues to be accrued based in part on the unexecuted portion of contracts for goods and services. The recognition of encumbrances as
- 15 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATE:MENTS
JUNE 30, 1994

EXlllBIT "H"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF ACCOUNTING GOVERNMENTAL FUND TYPES BUDGET FUND
expenditures and liabilities is in conformity with accounting practices prescribed or permitted by statutes and regulations ofthe State ofGeorgia, but is not consistent with generally accepted accounting principles, which provide for the recording of encumbrances as a reservation of fund balance. Further, revenue recognition for expenditure-driven grants should be based upon expenditures determined in accordance with generally accepted accounting principles.

Prior period adjustments and certain other items are reported as additions to and deductions from fund balances ofthe Budget Fund in the accompanying financial statements. This presentation is in accordance with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia, but differs from generally accepted accounting principles in that immaterial adjustments should be reported as current period revenues and expenditures.

STATE REVENUE COLLECTIONS FUND The State Revenue Collections Fund is maintained on the Cash Receipts and Disbursements basis of accounting as prescribed or permitted by statutes and regulations of the State of Georgia. This basis of accounting is defined as that method of accounting in which certain revenue and the related assets are recognized when received rather than when earned, and certain expenses are recognized when paid rather than when the obligation is incurred. The State Revenue Collections Fund, which should be included in the General Fund in accordance with generally accepted accounting principles, should be maintained on the modified accrual basis ofaccounting.

FIDUCIARY FUND TYPE AGENCY FUNDS
The Agency Funds are custodial in nature in that assets are equally offset by liabilities to other funds, governmental units, or individuals. The modified accrual basis of accounting is utilized for recognizing assets and liabilities.

BUDGET

Appropriation allotments to the Department of Public Safety are on the basis of budgets submitted by the

Department and approved by the Legislature and the Governor. The budgets are compiled in the same manner

as all State departments and expenditures are classified by budget unit object classes as provided in Act No.

608 ofGeorgia Laws 1993 (as approved April 28, 1993) and amended by Act No. 622 of Georgia Laws 1994

(as approved February 8, 1994), which is an appropriated budget and is referred to in these notes as the

Amended Appropriations Act of 1993-1994.



- 16-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "H"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
CASH AND CASH EQUIVALENTS Cash and Cash Equivalents include currency on hand, demand deposits with banks and other financial institutions, and cash management pools that have the general characteristics of demand deposit accounts in that the Department may deposit additional cash at any time and also may withdraw cash at any time without prior notice or penalty.
INVESTMENTS Investments are defined as those financial instruments with terms of three months or more from the date of purchase and certain other securities held for the production of revenue. Investments are stated at cost.
INVENTORIES Inventories of supplies are valued at cost on the Combined Balance Sheet (Statutory Basis). The purchases method is used to account for inventories whereby supply items are recorded as expenditures when purchased; however, material amounts of inventories are reported as assets of the respective funds.
RESERVED FUND BALANCE Reserves represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use. The following is a brief description of the reserves reflected in the accompanying financial statements:
FEDERAL FINANCIAL ASSISTANCE The residual portion ofFederal financial assistance revenues not yet expended or encumbered. This amount is restricted for expenditure in future years. This accounting treatment differs from generally accepted accounting principles in that the unearned portion of Federal financial assistance should be reflected as Deferred Revenue.
INVENTORIES Reported inventories, under the purchases method, are equally offset by an amount to indicate that they do not constitute "available spendable resources" even though they are a component of net current assets.
DRUG ASSET SHARING PROGRAM Funds received for this program represent the residual portion of drug related asset seizures not yet expended or encumbered. This amount is restricted for expenditure in future years.
FULLER E. CALLAWAY FOUNDATION Funds donated to the Georgia Peace Officer Standards and Training Council for the purpose of Police Chaplain Training.

- 17 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "H"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
RESERVED FUND BALANCE
MCCOLLUM AIRPORT CONSTRUCTION PROGRAM Funds appropriated for capital outlay to relocate rotary wing aircraft to McCollum Airport in Cobb County, Georgia.
COMPENSATED ABSENCES Compensated absences represent obligations of the Department relating to employee's rights to receive compensation for future absences based upon services already rendered. This obligation relates only to vesting accumulating annual leave in which payment is probable and can be reasonably estimated. No liability has been recorded in the individual funds for the current portion ofthis obligation as this amount will not be liquidated with expendable available financial resources. Funds are provided in the appropriation offunds each year to the Department to cover the cost of annual leave paid to terminated employees.
The liability for compensated absences at year end is reported in the General Long-Term Debt Account Group for governmental funds.
MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the Combined Statements (Statutory Basis) are captioned "Memorandum Only" to indicate that they are presented only to facilitate financial analysis. Data in these columns do not present financial position, results ofoperations or changes in financial position in conformity with generally accepted accounting principles. Neither are such data comparable to a consolidation. Interfund eliminations have not been made in the aggregation ofthis data.
COMPARATIVE DATA Comparative total data for the prior year have been presented in the accompanying financial statements in order to provide an understanding ofchanges in the Department 's financial position and operations. However, comparative data have not been presented in all statements because their inclusion would make certain statements unduly complex and difficult to understand.
NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTMENTS
STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES Funds of the State of Georgia cannot be placed in a depository paying interest longer than ten days without the depository providing a surety bond to the State. In lieu of a surety bond, the depository may pledge as collateral any one or more ofthe following securities as enumerated in the Official Code of Georgia Annotated Section 50-17-59:

- 18 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "H"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTMENTS
STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES (1) Bonds, bills, notes, certificates ofindebtedness or other direct obligations of the United States or of the State of Georgia.
(2) Bonds, bills, notes, certificates ofindebtedness or other obligations of the counties or municipalities ofthe State of Georgia.
(3) Bonds ofany public authority created by the laws of the State of Georgia, providing that the statute that created the authority authorized the use of the bonds for this purpose.
(4) Industrial revenue bonds and bonds of development authorities created by the laws of the State of Georgia.
(5) Bonds, bills, certificates of indebtedness, notes, or other obligations of a subsidiary corporation of the United States government, which are fully guaranteed by the United States government both as to principal and interest, and debt obligations issued by the Federal Land Bank, the Federal Home Loan Bank, the Federal Intermediate Credit Bank, the Central Bank for Cooperatives, the Farm Credit Banks, the Federal Home Loan Mortgage Association, and the Federal National Mortgage Association.
(6) Guarantee or insurance of accounts provided by the Federal Deposit Insurance Corporation.
As authorized in the Official Code of Georgia Annotated Section 50-17-53, the State Depository Board has adopted policies which allow agencies ofthe State of Georgia the option of exempting demand deposits from the collateral requirements.
CATEGORIZATION OF DEPOSITS For purposes of analysis of custodial credit risk, cash deposits consist of all bank balances which include demand deposits and/or interest bearing accounts. These bank balances are categorized below in order to provide information about the extent to which such deposits are exposed to custodial credit risk.
Category 1 - Amounts covered by depository insurance or collateralized with securities (at market value) held by the Department or by its agent in the Department's name.
Category 2 - Amounts collateralized with securities (at market value) held by the financial institution's trust department or agent in the Department's name.
Category 3 - Amounts collateralized with securities (at market value) held by the financial institution
or by its trust department or agent, but not in the Department's name, and amounts uncollateralized.

- 19 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXHIBIT "H"

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTMENTS

CATEGORIZATION OF DEPOSITS

Cash Deposits

Carrying Amount

Bank Balance

Risk Categories

2

3

s -1372326 06 s H10 22s 38 s 800.22118 s===oo.,.o s 4 662 22160

CATEGORIZATION OF INVESTMENTS Investments are stated at cost. The carrying amount shown below is maintained in an investment pool by the Office of Treasury and Fiscal Services.

Type ofInvestment State Investment Pool

Carrying Amount $ 49,168.93

Market Value $ 49,168.93

NOTE 3: OPERATING LEASES

The Department of Public Safety has entered into certain agreements to lease real property and equipment which are classified as operating leases. These leases generally contain provisions that, at the expiration date ofthe original term ofthe lease, the Department has the option of renewing the lease on a year-to-year basis. Future minimum commitments for operating leases as of June 30, 1994, are listed below. Amounts are included only for multi-year leases and for cancellable leases for which an option to renew for the subsequent fiscal year has been exercised.

Fiscal Year Ending June 30
1995

$ 36 671.00

Expenditures for rental of real property and equipment under operating leases for the year ended June 30, 1994, totaled $320,667.70.

NOTE 4: INSTALLMENT PURCHASE COMMITMENTS

The Department of Public Safety acquires certain property and equipment through multi-year installment purchases with varying terms and options. The majority of these agreements contain fiscal funding clauses in accordance with O.C.G.A. 50-5-64 which prohibits the creation of a debt to the State of Georgia for the payment ofany sums under such agreements beyond the fiscal year of execution if appropriated funds are not available. If renewal of such agreements is reasonably assured, however, installment purchases requiring
appropriation by the General Assembly of Georgia are considered noncancellable for financial reporting
purposes.

- 20-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXlllBIT "H"

NOTE 4: INSTALLMENT PURCHASE COMMITMENTS

At June 30, 1994, future minimum commitments under installment purchases and capital leases are as follows:

Fiscal Year Ending June 30
1995 1996 1997 1998
Total Future Minimum Commitments Less: Amounts Representing Interest
Present Value ofFuture Minimum Commitments

$ 84,721.08 66,619.76 38,381.65 13,463.74
$ 203,186.23 29,285.18
$ 173.901 05

NOTE 5: CHANGES IN GENERAL FIXED ASSETS

In accordance with the statutory definition of moveable personal property as defined in Official Code of Georgia Annotated Section 50-16-161, only those items with an acquisition cost of $1,000.00 or greater are reflected in the General Fixed Assets Account Group.

The following is a summary of changes of equipment in the General Fixed Assets Account Group during the fiscal year:

Balance July 1, 1993

$33,215,024.03

Additions Deductions

5,175,735.38 2,646,061.77

Balance June 30, 1994

$35,744,697.64

NOTE 6: GENERAL LONG-TERM DEBT

CHANGES IN GENERAL LONG-TERM DEBT A summary of changes in General Long-Term Debt for the year ended June 30, 1994, follows:

- 21 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIDBIT "H"

NOTE 6: GENERAL LONG-TERM DEBT

CHANGES IN GENERAL LONG-TERM DEBT

Installment Compensated Purchase
Absences Commitments

Total

Balance July 1, 1993

$6,186,674.54 $ 197,080.53 $6,383,755.07

Additions

Annual Leave Earned and Utilized (Net)

Salaries

,

Salary Related Fringe Benefits (*)

Current Year Purchases

Deductions

Balance June 30, 1994

452,851.35 507,923.73 $ 7 147 449,62 $

38,405.13

452,851.35 507,923.73
38,405.13

61,584.61

61,584.61

173,901.05 $7,321,350.67

(*) Includes related fringe benefits applicable to compensated absences at July 1, 1993.

NOTE 7: DEFERRED COMPENSATION PLAN

The State ofGeorgia offers its employees a deferred compensation plan in accordance with Internal Revenue Code Section 457. The plan, available to employees of the State of Georgia and county health departments, permits such employees to defer a portion of their salary until future years. Participants choose the option or options in which they wish to participate. The deferred compensation is not available to employees until termination, retirement, death, or unforeseeable emergency. All amounts of compensation deferred under the plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or other beneficiary) solely the property or rights ofthe State ofGeorgia subject only to the claims of the State's general creditors. Participant's rights under the plan are equal to those of a general creditor of the State of Georgia in an amount equal to the fair market value ofthe deferred account ofeach participant. Financial information relative to the plan is presented in the financial report ofthe State Personnel Board - Merit System ofPersonnel Administration for the year ended June 30, 1994.

NOTE 8: RETIREMENT PLANS

EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA The Department of Public Safety participates in the Employees' Retirement System of Georgia, a singleemployer, defined benefit pension plan. The Employees' Retirement System of Georgia was established by the General Assembly of Georgia for the purpose of providing retirement allowances for employees of the State ofGeorgia. The Retirement System is funded throJgh a combination ofemployee and employer contributions. Employees are required to contribute a graduated percentage ofannual compensation. Employer contributions are for a specified percentage of active member payroll determined annually by an actuarial valuation. During the year ended June 30, 1994, the Department contributed $9,726,151.37 to the Employees' Retirement

- 22-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEl\ffiNTS
JUNE 30, 1994

EXHIBIT "H"

NOTE 8: RETIREl\ffiNT PLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA System ofGeorgia. Participation in the Retirement System is not segregated by employee groups of individual governmental units and the Department has no further liability under the retirement system other than future employer contributions as established for each fiscal year. Information relative to the plan description, funding status and historical trends is presented in the financial report ofthe Employees' Retirement System of Georgia for the year ended June 30, 1994.
GEORGIA DEFINED CONTRIBUTION PLAN The State of Georgia also provides retirement coverage for temporary, seasonal, and part-time employees who are not eligible for membership in the Employees' Retirement System of Georgia referred to above through a single-employer defined contribution plan. The Georgia Defined Contribution Plan was established by the General Assembly of Georgia and is administered by the Board of Trustees of the Employees' Retirement System of Georgia. Covered employees are required to contribute 7.5% of their gross salary, with no matching contribution by the employer. A member who terminates employment may apply for a refund of contributions and interest. Benefits are based solely on the amount contributed by the employee plus investment earnings. Upon discretion ofthe Board ofTrustees, members who leave employment with less than $3,500.00 credited to their account may be required to make a lump-sum withdrawal. Members are eligible to retire at the age of65 with the option ofreceiving a periodic payment based on mortality tables and interest accumulation as adopted by the Board of Trustees of the Employees' Retirement System of Georgia. Information relative to the plan description and funding status is presented in the financial report of the Employees' Retirement System of Georgia for the year ended June 30, 1994.
NOTE 9: LEAVE POLICIES
Employees earn ten hours of sick leave each month with a maximum accumulation of ninety days. Unused accumulated sick leave does not vest with the employee and is forfeited upon retirement or termination of employment.
Employees earn annual leave ranging from ten to fourteen hours each month depending upon the employees' length of continuous State service with a maximum accumulation of forty five days. Employees are paid for unused accumulated annual leave upon retirement or termination of employment. See Note 1 - Compensated Absences
Certain employees who retire with one hundred and twenty days or more of forfeited annual and sick leave are entitled to additional service credit in the Employees' Retirement System of Georgia.
NOTE 10: NONMONETARY TRANSACTIONS
The Georgia State Financing and Investment Commission (GSFIC), a unit of State government, is responsible or the issuance ofstate debt and for the investment and accounting for proceeds derived from the issuance of state debt. In addition, GSFIC is authorized to acquire and construct projects for the benefit of units of State
-23 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1994

EXIIlBIT "H"

NOTE 10: NONMONETARY TRANSACTIONS
government or to contract with units ofState government for the construction or acquisition of capital outlay projects. During the fiscal year ended June 30, 1994, the Georgia State Financing and Investment Commission paid $48,535.76 to various vendors for approved projects related to the Department ofPublic Safety.
NOTE 11: CONTINGENCIES
Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies. This could result in refunds to the grantor agency for any expenditures which are disallowed under grant terms. The amount of expenditures which may be disallowed by the grantor cannot be determined at this time although the Department expects such amounts, if any, to be immaterial to its overall financial position.
Litigation, claims and assessments filed against the Department of Public Safety, if any, are generally considered to be actions against the State of Georgia. Pursuant to the Official Code of Georgia Annotated, the Department of Administrative Services maintains a program of purchased insurance and self- insurance which provides coverage for such litigation, claims and assessments. Accordingly, significant litigation, claims and assessments pending against the State of Georgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 1994.
State law and Federal regulations require that underground storage tank systems throughout the State of Georgia meet certain standards by December 1998. These requirements are mandated by the Official Code ofGeorgia Annotated Title 12 Chapter 13 Underground Storage Tanks and Title 40 of the Code of Federal Regulations, Part 280. Cost estimates for the Department of Public Safety to upgrade existing facilities to comply with these standards range from $1,132,400.00 to $1,242,200.00. As of the date of this report, the State ofGeorgia is evaluating various options for ensuring compliance with the standards. As a result, a final estimate could not be accurately projected.
NOTE 12: BONDING INFORMATION
The Commissioner and all employees ofthe Department ofPublic Safety are bonded under a Public Employees Blanket Bond written by Employers Insurance of Wausau, their Bond No. 1450-00-110723, on which the premium was paid to October 1, 1994. Under this agreement the Public Employee Dishonesty Coverage insures the Department to a maximum of$1,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees. The Faithful Performance ofDuty Coverage insures the Department to a maximum of $100,000.00 against loss sustained from failure ofits employees to perform faithfully their duties or to account properly for all monies and property received by virtue of their position or employment.
All employees ofthe Department ofPublic Safety are also bonded under a Commercial Crime Policy written
by the United States Fire Insurance Company, their Policy No. 626 011675 2, on which the premium was paid
to October 1, 1994. Under this additional public employee dishonesty coverage, the policy insures the Department to a maximum of $4,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees.
-24-

SUPPLEMENTARY INFORMATION -25-

DEPARTMENT OF PUBLIC SAFETY COMBINING BALANCE SHEET (STATUTORY BASIS)
BUDGET FUND JUNE 30, 1994

EXHIBIT "I"

ASSETS
Cash and Cash Equivalents
Accounts Receivable State Appropriation Federal Financial Assistance Other
Inventories

"A" DEPARTMENT OF
PUBLIC SAFETY

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

1. ATTACHED 2. OFFICE OF

UNITS

HIGHWAY SAFETY

TOTAL

$ 804,590.68

$ 804,590.68

$ 5,407,252.65 $ 702,816.49 $

6,569.58 $ 6,116,638.72

153,045.92

165,190.25

245,031.29 563,267.46

697,360.14

106,618.07

803,978.21

------------- -------------- -------------- -------------

$ 6,257,658.71 $ 974,624.81 $ 251,600.87 $ 7,483,884.39
------------- -------------- -------------- -------------

$1,389,818.72 $ 301,425.32

$1,691,244.04

Total Assets
LIABILITIES AND FUND EQUITY
Liabilities Cash Overdraft Accounts Payable Payroll Withholdings
Total Liabilities
Fund Equity Fund Balances Reserved Federal Financial Assistance Inventories Drug Asset Sharing Program Fuller E. Callaway Foundation Mccollum Airport Construction Unreserved Designated Surplus
Total Fund Equity

$ 7,647,477.43 $ 2,080,640.81 $ 251,600.87 $ 9,979,719.11
============= ============== ============== =============

$ 2,472,612.57

$

944,338.99$ 1,410,938.04

8,966.21

142,201.64 $ 2,614,814.21 102,8B9.77 2,458,166.80
8,966.21

$3,425,917.77 $ 1,410,938.04$ 245,091.41 $ 5,081,947.22

$
$1,389,818.72 1,267,283.82
50,000.00

10,000.00 301,425.32
3,756.28

1,514,457.12

354,521.17 $

$4,221,559.66$ 669,702.77 $

$ 10,000.00 1,691,244.04 1,267,283.82 3,756.28 50,000.00
6,509.46 1,875,487.75
6,509.46$ 4,897,771.89

Total Liabilities and Fund Equity$ 7,647,477.43 $ 2,080,640.81 $ 251,600.87$ 9,979,719.11
============= ============== ============== =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 26 -

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
BUDGET FUND YEAR ENDED JUNE 30, 1994

EXHIBIT "J"

"A'' DEPARTMENT OF PUBLIC SAFETY

"B" UNITS ATTACHED FOR

ADMINISTRATIVE PURPOSES ONLY

------------------------------

1. ATTACHED

2. OFFICE OF

UNITS

HIGHWAY SAFETY

TOTAL

FUND BALANCES - JULY 1

Reserved Unreserved
Designated Surplus

$ 3,146,113.35 $ 284,605.68

226,912.48

166,428.00$

$ 3,430,719.03 2,750.58 396,091.06

$ 3,373,025.83 $ 451,033.68$

2,750.58$ 3,826,810.09

~DD IT IONS

Adjustments to Prior Year's Accounts Payable
Excess of Funds Available over Expenditures Exhibit "K"
Increase in Reserve for Inventories

$ 36,951.06 $ 107,810.10$

2,796,982.10 37,497.08

263,330.62 21,325.92

64.28 $ 144,825.44
6,477.32 3,066,790.04 58,823.00

$2,871,430.24$ 392,466.64 $

6,541.60$ 3,270,438.48

DEDUCTIONS

Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1993
Adjustments to Prior Year's Accounts Receivable
Reserved Fund Balance Carried Over from Prior Year as Funds Available

$ 226,912.48$ 2,192.22
1,793,791.71

166,428.00$ 2,863.27 4,506.28

2,750.58$ 396,091.06

32.14

5,087.63

1,798,297.99

$ 2,022,896.41 $ 173,797.55$

2,782.72 $ 2,199,476.68

FUND BALANCES - JUNE 30

(To Exhibit "I")

$4,221,559.66$ 669,702.77 $

6,509.46$ 4,897,771.89

============= ============== ============== =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 27 -

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30, 1994

EXHIBIT "K" Page 1

"B" UNITS ATTACHED FOR

"A"

ADMINISTRATIVE PURPOSES ONLY

DEPARTMENT OF 1. ATTACHED 2. OFFICE OF

PUBLIC SAFETY

UNITS

HIGHWAY SAFETY

TOTAL

FUNDS AVAILABLE

REVENUES STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund (See Schedule) Total State Appropriation FEDERAL REVENUES OTHER REVENUES RETAINED (See Schedule) Total Revenues
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance Court Settlement Driveis' Licenses and Vehicle Registration Reinstatement Drug Asset Sharing Program Fuller E. Callaway Foundation Underground Gasoline Tank Clean-Up Program Total Carry-Over from Prior Year

$86,554,705.00 $13,248,480.00$ 288,186.00 $100,091,371.00

50,000.00

40,000.00

90,000.00

15,000.00

15,000.00

$86,604,705.00 $13,303,480.00 $ 288,186.00 $100,196,371.00

850,292.61 339,121.42 3,861,229.78 5,050,643.81

2,306,278.65 1,677,335.78 - - - - - - 3,983,614.43

$89,761,276.26 $15,319,937.20$ 4,149,415.78 $109.230,629.24

$ 50,000.00 199,531.50
1,424,725.21 $
119,535.00 $ 1,793,791.71 $

4,506.28 4,506.28

$ 50,000.00 199,531.50
1,424,725.21 4,506.28
119,535.00 $ 1,798,297.9

Total Funds Available

$91,555,067.97 $15.324,443.48 $ 4.149.415.78 $111 1028.927.23

EXPENDITURES

PERSONAL SERVICES

Salaries and Wages Em~loyer's Contributions for:
. I .C.A. Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Comgensation Insurance Assessments y Merit System Drug Testing

$47,495,940.65$ 5,222,592.55$

3,452,068.29 8,802,710.25 5,934,851.89
558,165.00 42,921.00 1,258,275.00 283,593.93 26,584.00

373,937.38 831,396.63 641,742.27
24,480.00 3,911.00 82,805.00 15,358.20
28.00

$67,855,110.01 $ 7,196,251.03 $

REGULAR OPERATING EXPENSES

Motor Vehicle Expenses

$ 2,511,768.21 $ 123,695.88 $

Supplies and Materials

2,230,445.94 1,333,950.94

Repairs and Maintenance

1,525,852.11

279,189.41

Utilities

761,352.11

879,927.81

Rents (Other than Real Estate)

36,055.89

5,838.25

Insurance and Bonding

599,175.19

56,997.53

Claims and Indemnities

17,243.28

Other Operatin Expenses (See Schedule{

286,057.74

80,221.77

Extraordinary x~enditures (See Schedu e)

101,126.62

Duglicating and apid Copy

37,111.25

148.90

Pu lications and Printing

884,776.00

85,242.88

$ 8,990,964.34$ 2,845,213.37 $

illlli
MOTOR VEHICLE PURCHASES

$ 104,362.79$ 86,904.59 $ $ 3,414,315.50 $ 171,654.89

356,253.28 $ 53,074,786.48

26,205.17 56,780.25 44,531.90 1,200.00
85.00 1,373.00
304.08

3,852,210.84 9,690,887.13 6,621,126.06
583,845.00 46,917.00 1,342,453.00 299,256.21 26,612.00

486,732.68 $ 75,538,093.72

1,816.71 $ 22,853.10 2,387.59 6,141.38
969.27 12,224.53
588.78 72,718.72

2,637,280.80 3,587,249.98 1,807,429.11 1,641,279.92
48,035.52 657,141.99
17,243.28 378,504.04 101,126.62 37,848.93 1,042,737.60

119,700.08 $ 11,955,877.79

13,140.93 $ 204,408.31

$ 3,585,970.39

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary information.
- 28 -

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30, 1994

EXHIBIT "K" Page 2

"B" UNITS ATTACHED FOR

"A"

ADMINISTRATIVE PURPOSES ONLY

DEPARTMENT OF 1. ATTACHED 2. OFFICE OF

PUBLIC SAFETY

UNITS

HIGHWAY SAFETY

TOTAL

EXPENDITURES

EQUIPMENT

Equipment Purchases lease/Purchase of Equipment Rental of Equipment

$ 919,810.70 $ 145,679.00$

44,437.04

37,998.04

47,584.15

586.50

1,340.00$ 1,066,829.70

233.00

82,668.08

2,710.73

50,881.38

$ 1,011,831.89 $ 184,263.54 $

4,283.73 $ 1,200,379.16

COMPUTER CHARGES

Other Costs

Supplies and Materials

$ 15,607.11 $

Repairs and Maintenance

68,800.47

Other Operating Expenses (See Schedule)

Software

22,509.18

Equipment

Equipment Purchases

133,257.13

Per Diem, Fees and Contracts

Per Diem and Fees

Contracts

Computer Billings, DOAS

3,577,169.66

29,580.46 32,285.13
9,053.00 67,943.22 $ 168,353.47
891. 00 2,000.00 39,608.32

$ 428.80
32,721.26

45,187.57 101,085.60
9,053.00 90,881.20 301,610.60
891.00 2,000.00 3,649,499.24

$3,817,343.55$ 349,714.60$

33,150.06$ 4.200.208.21

REAL ESTATE RENTALS

$ 66,840.01 $ 99,312.04 $ 71,929.75 $ 238,081.80

TELECOMMUNICATIONS

$ 1,200,645.07 $ 150,735.87 $

3,973.91 $ 1,355,354.85

PER DIEM, FEES AND CONTRACTS

Per Diem and Fees Contracts

$ 437,104.90$ 627,916.81 $ 46,846.68$ 1,111,868.39

254,196.33

121,480.04

152,380.81

528,057.18

$ 691,301.23 $ 749,396.85$ 199,227.49 $ 1,639,925.57

OTHER

STATE PATROL POSTS REPAIRS AND MAINTENANCE

Other Costs

Repairs and Maintenance

$ 170,798.42

$ 170,798.42

CONVICTION REPORTS Other Costs Other Operating Expenses (See Schedule)

$ 309,169.50

$ 309,169.50

DRIVER LICENSE PROCESSING Other Costs Publication and Printing

$ 1,125,403.56

$ 1,125,403.56

PEACE OFFICERS TRAINING GRANTS Other Costs Grants to Counties, Cities and Civil Divisions

$ 3,227,666.08

$ 3,227,666.08

HIGHWAY SAFETY GRANTS Personal Services - In House Grants Salaries and Wages Employer's Contributions for: F. I .C.A. Retirement Health Insurance Other Costs Grants to Cities, Counties and Civil Divisions

$ 168,605.52 $ 168,605.52

12,290.92 35,264.24 21,082.82

12,290.92 35,264.24 21,082.82

2,973,556.33 2,973,556.33

$ 3,210,799.83 $ 3,210,799.83

Total Other

$1,605,371.48$ 3,227,666.08 $ 3,210,799.83 $ 8,043,837.39

Total Expenditures

$88,758,085.87 $15,061,112.86$ 4,142,938.46 $107,962,137.19

Excess of Funds Available over Expenditures 2,796,982.10 263,330.62

6477.32 3,066,790.04

$91.555,067.97 $15.324,443.48 $ See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 29 -

4,149,415.78 $111.028,927.23

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FIDUCIARY FUND TYPE - AGENCY FUNDS YEAR ENDED JUNE 30. 1994

EXHIBIT "L"

FUND
Bureau of Safety Responsibility Fund Death Benefit Fund Georgia Public Safety Memorial Fund Georgia Public Safety Training Center
Memorabilia Sales Fund

ASSETS/
LIABILITIES JULY 1, 1993
------------

ADDITIONS
---------

DELETIONS
---------

ASSETS/
LIABILITIES JUNE 30, 1994
-------------

$ 37,340.62 $ 22,619.64 $ 10,791.33 $ 49,168.93

1B2,444.70 102,315.90 109,109.49 175,651.11

230,B84.35

89,547.55

37,692.58 282,739.32

8,831.60 110,588.55 111,213.11

8,207.04

------------- ------------- ------------- -------------

$ 459,501.27 $ 325,071.64$ 268,806.51 $ 515,766.40
============= ============= ============= =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 30 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF APPROVED BUDGET "A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30. 1994

SCHEDULE "l"

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues Other Revenues Retained

ORIGINAL

AMENDED

BUDGET

APPROPRIATION APPROPRIATION ADJUSTMENTS

TOTAL

$86,554,705.00 $ 0.00
1,650,000.00

50,000.00

$86,604,705.00

$1,269,331.00 1,269,331.00

1,151,916.00 2,801,916.00

$88,204,705.00 $ 50,000.00 $ 2,421,247.00 $90,675,952.00
============= ============= ============= =============

EXPENDITURES

Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay State Patrol Posts Repairs and Maintenance Conviction Reports Driver License Processing

$68,256,710.00 9,002,570.00 122,600.00 3,265,000.00 590,075.00 3,516,000.00 60,700.00 1,195,500.00 557,150.00 0.00 $ 180,000.00 290,000.00 1,168,400.00

$ 50,000.00

794,196.00 $69,050,906.00

374,921.00 9,377,491.00

10,000.00

132,600.00

178,357.00 3,443,357.00

463,960.00 1,054,035.00

321,765.00 3,837,765.00

35,000.00

95,700.00

1,195,500.00

189,012.00

746,162.00

50,000.00

180,000.00

54,036.00

344,036.00

1,168,400.00

$88,204,705.00 $ 50,000.00 $ 2,421,247.00 $90,675,952.00
============= ============= ============= =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 31 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF APPROVED BUDGET "B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY
1. ATTACHED UNITS YEAR ENDED JUNE 30, 1994

SCHEDULE "2"

FUNDS AVAILABLE
---------------
REVENUES
--------
State Appropriation Federal Revenues Other Revenues Retained

ORIGINAL

AMENDED

GOVERNOR'S

APPROPRIATION APPROPRIATION EMERGENCY

------------- ------------- ----------

BUDGET
ADJUSTMENTS
-----------

TOTAL

$13,248,480.00$ 40,000.00 $ 15,000.00

$13,303,480.00

0.00

$ 505,186.00 505,186.00

1,087,000.00

579,185.00 1,666,185.00

------------- ------------- ------------- ------------- -------------

$14,335,480.00$ 40,000.00 $ 15,000.00$ 1,084,371.00 $15,474,851.00
============= ============= ============= ============= =============

EXPENDITURES

Personal Services

$ 7,071,055.00

Regular Operating Expenses

2,596,360.00

Travel

87,300.00

Motor Vehicle Purchases

54,500.00

Equipment

150,250.00

Computer Charges

339,000.00

Real Estate Rentals

99,105.00

Telecommunications

138,350.00

Per Diem, Fees and Contracts

620,100.00

Peace Officers Training Grants 3,179,460.00$

40,000.00$

$
15,000.00

304,079.00$ 7,375,134.00

297,434.00 2,893,794.00

16,528.00 103,828.00

118,004.00 172,504.00

41,253.00

191,503.00

12,535.00 351,535.00

712.00

99,817.00

17,816.00 156,166.00

257,260.00 877,360.00

18,750.00 3,253,210.00

$14,335,480.00$ 40,000.00$ 15,000.00$ 1,084,371.00 $15,474,851.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 32 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF APPROVED BUDGET "B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY 2. OFFICE OF HIGHWAY SAFETY
YEAR ENDED JUNE 30. 1994

SCHEDULE "3"

FUNDS AVAILABLE
---------------
REVENUES
--------
State Appropriation Federal Revenues Other Revenues Retained
EXPENDITURES
Personal Services Regular Operating Expenses Travel Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Highway Safety Grants

ORIGINAL

BUDGET

APPROPRIATION ADJUSTMENTS

TOTAL

------------- -----------

$ 288,186.00

$ 288,186.00

3,779,855.00 $ 728,639.00 4,508,494.00

0.00

611.00

611.00

------------- ------------- -------------

$4,068,041.00$ 729,250.00$ 4,797,291.00
============= ============= =============

$ 403,459.00$ 78,820.00$ 482,279.00

25,430.00

123,353.00

148,783.00

9,828.00

7,065.00

16,893.00

1,500.00

4,246.00

5,746.00

36,000.00

1,300.00

37,300.00

80,524.00

1,231.00

81,755.00

3,800.00

850.00

4,650.00

7,500.00

235,685.00

243,185.00

3,S00,000.00

276,700.00 3,776,700.00

------------- ------------- -------------

$4,068,041.00$ 729,250.00$ 4,797,291.00
============= ============= =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 33 -

DEPARTMENT OF PUBLIC SAFETY CASH AND CASH EQUIVALENTS
JUNE 30, 1994

SCHEDULE "4"

NONINTEREST BEARING ACCOUNTS
Bank South, N. A., Forsyth, Georgia NationsBank of Georgia, N. A., Atlanta, Georgia Wachovia Bank of Georgia, Atlanta, Georgia INTEREST BEARING ACCOUNT
Funds on Deposit with Office of Treasury and Fiscal Services State Investment Pool
OTHER
Cash on Hand Petty Cash .

$

8,207.04

283,286.60

-1,823,304.62 $-1,531,810.98

49,168.93

$ 28,700.00 59,484.92

88,184.92

$-1,394,457.13
=============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 34 -

INVESTMENT TYPE
Certificate of Deposit The Bank of Covington, Covington, Georgia No. S 24801

DEPARTMENT OF PUBLIC SAFETY INVESTMENTS
JUNE 30, 1994

SCHEDULE "S"

PURCHASE DATE

MATURITY DATE

AMOUNT

October 16, 1992 October 16, 1997

$ 100,000.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 35 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF GOVERNOR'S EMERGENCY FUND
YEAR ENDED JUNE 30. 1994
Georgia Peace Officer Standards and Training Council - Georgia Association of Chiefs of Police - Operating Expenses for a Mandated Training Program

SCHEDULE "6"
$ 15,000.00
=============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 36 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FEDERAL REVENUES
YEAR ENDED JUNE 30. 1994

PROGRAM
Agriculture, U. S. Department of Cooperative Forestry Assistance Direct
Energy, U. S. Department of Petroleum Violation Escrow Funds Through Office of the Governor
Justice, U. S. Department of Drug Control and System Improvement - Discretionary Grant Direct Drug Control and System Improvement - Formula Grant Through Office of the Governor Metro Atlanta Auto Theft Task Force Direct Organized Crime Drug Enforcement Task Force Direct
Transportation, U. S. Department of State and Community Highway Safety Program Direct Drug Evaluation and Classification Direct

CFDA NUMBER
10.664
N/A
16.580 16.579
N/A N/A
20.600 N/A

SCHEDULE "7"
AMOUNT
$ 25,000.00 14,321.68 8,226.98
976,701.19 3,638.55 970.79
4,021,173.97 610.65
$ 5,050,643.81

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 37 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF OTHER REVENUES RETAINED
YEAR ENDED JUNE 30, 1994

SCHEDULE "8"

Commissions Telephone
Vending Machines Contracts
Lojack Corporation Telecommunications
Supreme Court Court Guard
Cooperative Agreements United States Marshall's Service National Asset Seizure and Forfeiture Program Drug Asset Sharing Program White County Superior Court State Asset Seizure and Forfeiture Program Drug Asset Sharing Program
Court Restitution Fees Donations Drivers' Licenses and Vehicle Registration
Reinstatement Fees Escort Service Facility Charges
Facility Usage Laundry Lodging
Meals Tuition Food Service Georgia Public Safety Training Center Indirect Services Funding Department of Administrative Services Insurance Recoveries Photocopies
Reimbursements For Aviation Expense
For Damage to Equipment For Georgia Fire Academy Conferences/Seminars For Lost Equipment For Photography Service For Property Easement For Super Bowl Expenses For Supplies For Utilities For Vehicle Expense Sales Books Printshop
Videos Used Grease Training Fees Georgia Peace Officers Standards and Training Council Georgia Police Academy Motorcycle Safety Training
Utilities Georgia Public Safety Training Center
Witness Fees

''A'' DEPARTMENT OF PUBLIC SAFETY

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY
-------------1. ATTACHED UNITS

TOTAL

$ 5,665.09 $
4,339.93 54,036.00

57,813.34 $ 63,478.43

15,446.78

15,446.78

4,339.93 54,036.00

103,486.11

103,486.11

4,445.00 2,135.21
3,995.00

22,746.89

4,445.00 2,135.21 26,741.89

69,862.75 10,806.53

69,862.75 10,806.53

4,240.00
4,675.78 61,516.15
45,948.69 25,286.67

4,240.00
4,675.78 61,516.15 45,948.69 25,286.67

644,544.61

644,544.61

1,650,000.00 76,374.89 1,576.45

1,650,000.00

25,215.35

101,590.24

1,576.45

189,200.00 8,084.32
210.49 2,853.59
650.00 49,345.67
2,365.23 534.91
12,767.68

288,061.69 160.00

189,200.00
8,084.32 288,061.69
210.49 3,013.59
650.00 49,345.67
2,365.23 534.91
12,767.68

1,605.00

19,321.74 59,835.84
250.20

19,321.74 59,835.84 1,605.00
250.20

79.80 51,836.00

2,478.44 103,840.00

2,558.24
103,840.00 51,836.00

295,953.61

295,953.61

23.00

23.00

------------- -------------- -------------

$2,306,278.65$ 1,677,335.78$ 3,983,614.43
============= ============== ============
See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 38 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30. 1994

SCHEDULE "9"

REGULAR OPERATING EXPENSES
--------------------------
Bank Service Charges Clipping Service Clothing Allowance Court Costs Credit Investigations Evidence Purchased Examinations and Testing Freight, Express and Storage Inmate Lunches Laundry Mail Presort Service Parking Physical Examinations Registration Fees Relocation Expense Subscriptions and Dues Veterinary Expense

"B" UNITS ATTACHED FOR

ADMINISTRATIVE PURPOSES ONLY

"A" -----------------------------

DEPARTMENT OF 1. ATTACHED 2. OFFICE OF

PUBLIC SAFETY

UNITS

HIGHWAY SAFETY

TOTAL

------------- ----------- --------------

$

5,038.11 $

553.81

$

5,591.92

914.20

1,112.05 $

1,404.23

3,430.48

21,438.00

21,438.00

6,244.29

750.08

277. 24

7,271.61

1,323.78

1,323.78

13,334.94

13,334.94

269.00

269.00

87,515.52

7,132.68

2,081.06

96,729.26

214.83

214.83

19,235.82

5,850.39

25,086.21

65,644.25

65,644.25

91.50

190.00

281. 50

6,290.07

424.90

6,714.97

16,428.59

19,855.79

1,678.00

37,962.38

3,801.91

3,801.91

37,083.93

44,352.07

6,784.00

88,220.00

1,189.00

1,189.00

------------- ------------- -------------- -------------

$ 286,057.74$ 80,221.77 $ 12,224.53 $ 378,504.04
============= ============= ============== =============

COMPUTER CHARGES Registration Fees

$

9,053.00

=============

$ 9,053.00

CONVICTION REPORTS Conviction Reports

$ 309,169.50

$ 309,169.50

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 39 -

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF EXTRAORDINARY EXPENDITURES
YEAR ENDED JUNE 30. 1994
REGULAR OPERATING EXPENSES
Hines, Freddie L. Settlement of Personal Injuries Suit
Underground Gasoline Tank Storage Clean-up

SCHEDULE "10"
$ 50,000.00 51,126.62
$ 101,126.62
=============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 40 -

DEPARTMENT OF PUBLIC SAFETY SUMMARY OF SALARIES, TRAVEL, AND PER DIEM AND FEES
YEAR ENDED JUNE 30. 1994

SCHEDULE "11"

BUDGET FUND
Regular Computer Charges Highway Safety Grants

SALARIES

TRAVEL

PER DIEM AND FEES

$53,074,786.48$ 168,605.52

204,408.31 $1,111,868.39 891.00

$53,243,392.00$ 204,408.31 $1,112,759.39
============= ============= =============

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 41 -