Review report, state of Georgia, Department of Public Safety, year ended June 30, 1996

GA
A800 . Rl P37 1495 -q(,
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, 1996

DEPARTMENT OF PUBLIC SAFETY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

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

4

C STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

5

STATEMENTS OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

D

"A" DEPARTMENT OF PUBLIC SAFETY

8

E

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

9

F STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS

STATE REVENUE COLLECTIONS FUND

10

G NOTES TO THE FINANCIAL STATEMENTS

11

SUPPLEMENTARY INFORMATION

H COMBINING BALANCE SHEET (STATUTORY BASIS)

BUDGET FUND

28

COMBINING STATEMENT OF CHANGES IN FUND BALANCES

(STATUTORY BASIS)

BUDGET FUND

29

J COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES

BUDGET FUND

30

K COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES

FIDUCIARY FUND TYPE - AGENCY FUNDS

33

SCHEDULES

SCHEDULES OF APPROVED BUDGET

1

"A" DEPARTMENT OF PUBLIC SAFETY

34

2

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

35

3 CASH AND CASH EQUIVALENTS

36

4 INVESTMENTS

37

DEPARTMENT OF PUBLIC SAFETY - TABLE OF CONTENTS -

SECTION I

FINANCIAL

SUPPLEMENTARY INFORMATION

SCHEDULES

5 SCHEDULE OF GOVERNOR'S EMERGENCY FUND

38

6 SCHEDULE OF FEDERAL REVENUES

39

7 SCHEDULE OF OTHER REVENUES RETAINED

40

8 SCHEDULE OF OTHER OPERATING EXPENSES

41

9 SCHEDULE OF EXTRAORDINARY EXPENDITURES

42

10 RECONCILIATION OF SALARIES

43

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

44

SECTIONll FINDINGS AND IMPROPER OR QUESTIONED COSTS SCHEDULE OF FINDINGS AND IMPROPER OR QUESTIONED COSTS

SECTION I FINANCIAL

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

DEPARTMENT OF AUDITS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 20, 1996

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the 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 G) of the Department of Public Safety as of and for the year ended June 30, 1996, 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 H through K and Schedules 1 through 11) is presented only for supplementary analysis purposes. Such information has been

96ARL-4

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.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:gp
96ARL-4

FINANCIAL STATEMENTS
- 1-

DEPARTMENT OF PUBLIC SAFETY COMBINED BALANCE SHEET (STATUTORY BASIS)
ALL FUND TYPES AND ACCOUNT GROUPS JUNE 30,1996

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/Capital Lease Commitments

GOVERNMENTAL FUND TYPES

STATE

REVENUE

BUDGET

COLLECTIONS

FIDUCIARY FUND TYPE
AGENCY

$ 3,4n,300,88 $
$ 1,861,650.67 650,766.01
1,033,736.38 $ 3,546,153.06 $ 1,704,568.43

0,00 $ $

261,324,36 100,000.00

Total Assets

$ 8,728,022.37 $

LIABILITIES AND FUND EQUITY
Liabilities Cash Overdraft Accounts Payable Salaries Payable Payroll Withholdings Funds Held for Others Compensated Absences Installment Purchases/Capital Leases
Total Liabilities
Fund Equity Investment in General Fixed Assets Fund Balances Reserved Federal Financial Assistance Inventories Centennial Olympic Games Drug Asset Sharing Program Fuller E. Callaway Foundation State Revenue Collections Fund Unreserved Designated Surplus
Total Fund Equity

$

0.00

4,005,023.36

379,780.14

76,525.73

12,540.04

$ 4,473,869.27

$

6,824.56

1,704,568.43

713,164.00

1,532,459.47

1,914.38

$

295,222.26 $ 4,254,153.10 $

Total Liabilities and Fund Equity

$ 8,728,022.37 $

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-

0.00 $ _...;36;;;,1,;.r,,3;:;;2;.;4,;;;;.36~

$

361,324.36

$

361,324.36

0.00 0.00 0.00 $ _ ......3.6~1,_32_4_.36_

EXHIBITMAM

ACCOUNT GROUPS

GENERAL

GENERAL

FIXED

LONG-TERM

ASSETS

DEBT

TOTALS (Memorandum Only) JUNE 30, 1996 JUNE 30,1995

$ 3,738,625.24 $

290,708.03

$

100,000.00 $

100.000.00

$ 1,861 .650.67 $ 3,072,567.15

650.766.01

609,283.72

1.033,736.38

639.987.37

$ 3.546.153.06 $ 4,321,838.24

$ 1,704.568.43 $ 1.586,968.98

$ 38,615.657.69

$ 38,615,657.69 $ 38,451,929.95

$ 7,955,792.49 $ 3,014.22
$ 7.958,806.71 $

7,955,792.49 $ 3.014.22
7,958,806.71 $

7,465,097.98 105,942.26
7,571,040.24

$ 38,615.657.69 $ 7,958.806.71 $ 55,663,811.13 $ 52,322,485.44

$
$ 7,955.792.49 3,014.22

0.00 $ 4.005,023.36
379.780.14 76,525.73
373,864.40 7.955,792.49
3,014.22

55.614.69
2,6n,542.32
0.00 10,886.52
390.708.03
7.465.097.98 105,942.26

$ 7,958,806.71 $ 12,794,000.34 $ 10,705,791.80

$ 38,615,657.69

$ 38,615,657.69 $ 38,451,929.95

6,824.56 1,704,568.43
713,164.00 1,532,459.47
1,914.38 0.00

0.00 1,586,968.98
0.00 1,238,021.16
1,914.38 0.00

$ 38,615,657.69

295,222.26

337,859.17

$ 42,869,810.79 $ 41,616,693.64

$ 38,615,657.69 $ 7,958,806.71 $ 55,663,811.13 $ 52,322,485.44

-3-

DEPARTMENT OF PUBLIC SAFETY COMBINED STATEMENT OF CHANGES IN FUND BALANCES (STATUTORY BASIS)
GOVERNMENTAL FUND TYPES YEAR ENDED JUNE 30. 1996

EXHIBIT-B-

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. -4-

PEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNpS AYAILABLE ANp EXpENDITURES
BUpGETFUND YEAR ENDED JUNE 30,1996

EXHIBIT-C

FUNDS AVAILABLE
REYENUES
STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund (See SChedUle) Budget Amendments
Less: Lapsed Funds
Total State Appropriation FEDERAL REVENUES (See Schedule)
OTHER REVENUES RETAINED (See Schedule)
Total Revenues
CARRY-OYER FROM PRIOR YEAR
Transfer from Reserved Fund Balance Federal Financial Assistance Drug Asset Sharing Program Fuller E, Callaway Foundation McCollum Airport Construction
Total Carry-Over from Prior Year
Total Funds Available

TOTALS YEAR ENDED JUNE 30,1996 JUNE 30,1995

$ 116,134,301.00 $ 107,115,432.00

-1,415,000,00

2,622,923,00

75,000,00

25,000,00

8,692,761.00

-105,000,00

$ 123,487,062,00 $ 109,658,355,00

50,000,00

469,946,00

$ 123,437,062,00 $ 109,188,409,00

4,363,233,02

6,242,099,25

5,449,569.76

4,230,073,67

$ 133,249,864,78 $ 119,660,581.92

$

0,00 $

10,000,00

1,238,021 ,16

1,267,283,62

1,914,38

3,756,26

0.00

50,000.00

$ 1,239,935.54 $ 1,331,040,10

$ 134,489,600.32 $ 120,991,622.02

EXPENDITURES
PERSONAL SERYICES
Salaries and Wages Employer's Contributions for:
F.I.C.A. Retirement Health Insurance Personal Liability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Assessments by Merit System Drug Testing
See Independent Accountanrs Combined Report on Review of Financial Statements and Supplementary Information.
The notes to the financial statements are an integral part of this statement. -5-

$ 60,064,266,26 $ 57,n4,531,29

4,371,162.36 11,020,932.66 7,496,055,31
597,255,00 39,349,00
1,646,739,00 351,951,97 30,961,25

4,197,141.70 10,512,267,35 7,207,622,74
694,368.00 36,507,00
1,708,650,00 315,639,61 30,170.50

$ 85,616,692.81 $ 82,476,918.19

DEPARTMENT OF PUBLIC SAFETY STATEMENT OF FUNpS AVAILABLE AND EXPENPITURES
BUDGET FUND YEAR ENDED JUNE 30 1996

EXHIBITC

See Independent Accountanfs 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 30,1996

EXHIBIT-C

EXPENDITURES
CAPiTAL OUTLAY
Per Diem, Fees and Contracts Contracts
QIi:iER
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 Publication and Printing
HIGHWAY SAFETY GRANTS Personal Services - In House Grants Salaries and Wages Employer's Contributions for: F.I.C.A, Retirement Health Insurance Personal Liability Insu.~nce Other Costs Grants to Counties, Cities and Civil Divisions
PEACE OFFICERS TRAINING GRANTS Other Costs Grants to Counties, Cities and Civil Divisions
Total Other
Total Expenditures
Excess of Funds Available over Expenditures

TOTALS YEAR ENDED JUNE 30,1996 JUNE 30,1995

$

0.00 $

175,000,00

$

179,836,86 $

244,932,29

$

260,229,00 $

285,069,75

$ 1,267,8n.56 $ 1,030,393.57

$

66,857.13 $

89,867.84

2,598.55 5,941.74 8,357.17 1,140.00

6,522,67 18,573,60 3,629,90
0.00

2,398,267,30

2,868,306.67

$ 2,483,161 ,89 $ 2,986,900.68

$ 4,228,405.46 $ 3,748,854,84

$ 8.419,510.n $ 8,296,151.13

$ 132,093,038.24 $ 119,483,064.27

2,396,762.08

1,508,557.75

$ 134,489,800.32 $ 120,991,622,02

See Independent Accountanfs 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, 1996

EXHIBIT-o-

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 State Patrol Posts Repairs and Maintenance Conviction Reports Driver License Processing
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 108,765,625,00 $ 108,765,625.00 $

1,768,967,00

871,606.15

2,757,157.00

3,058,870.97

$ 113,291,749.00 $ 112,696,102,12 $

0.00 -897,360.85 301,713.97
-595,646.88

0.00

1,238,021.16

1,238,021.16

$ 113,291,749.00 $ 113,934,123.28 $ _ _64~2,~37;,.,.;4;.;,;;,2;.;;..8

$ 76,974,041.00 $ IT,262,679.97 $

11,357,832.00

11,564,308.19

265,278.00

205,288.40

4,693,430.00

4,783,010.39

1,456,944.00

1,480,844.92

3,916,867,00

3,202,754.31

7,376,574.00

6,908,841.64

2,131,047.00

2,147,917.53

3,124,586.00

2,409,625.07

180,000.00

179,836.86

325,150.00

260,229.00

1,490,000.00

1,267,8n.56

-288,638.97 -206,476.19
59,989.60 -89,580.39 -23,900.92 714,112.69 467,732.36 -16,870.53 714,960.93
163.14 64,921.00 222,122.44

$ 113,291,749.00 $ 111,673,213.84 $ 1,618,535.16

$ 2,260,909.44 $ 2,260,909.44

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
MBMUNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY YEAR ENDED JUNE 30,1996

EXHIBITMEM

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 Highway Safety Grants Peace Officers Training Grants
Excess of Funds Available over Expenditures

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 14,721,437.00 $ 14,671,437.00 $

3,986,855.00

3,491,626.87

2,432,916.00

2,390,698.79

$ 21,141,208.00 $ 20,553,762.66 $

-50,000.00 -495,228.13 -42,217.21
-587,445.34

0.00

1,914.38

1,914.38

$ 21,141,208.00 $ 2O,555,6n.04 $ _ _-585;;';;';;":.;.530.;...;;..;.;;.96_

$ 8,458,912.00 $ 8,356,012.84 $

3,435,974.00

3,322,087.48

130,568.00

100,083.20

87,836.00

87,234.51

264,955.00

256,525.79

224,336.00

211,028.77

169,001.00

163,107.01

206,572.00

201,518,17

1,079,229.00

1,010,659.28

2,846,425.00

2,483,161.89

4,237,400.00

4,228,405,46

102,899.16 113,886.52
30,484.80 601.49
8,429.21 13,307.23 5,893.99 5,053.83 68,569.72 363,263.11 8,994,54

$ 21,141,208,00 $ 20,419,824.40 $

721,383.60

--.-;;;,,"""""'...;;..;..;,~

$

135,852.64 $ _ _1rio3iio5iit,_85_2....6..4..

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-

DEpARTMENT OF PUBLIC SAfETY STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
STATE REVENUE COLLECTIONS FUNp )'EAR ENpED JUNE 30,1996

EXHIBIT-P

STATE REVENUE COLLECTIONS
Drivers' License Fees Class A and B Licenses Four (4) Years - 548,043 at $8.00 Four (4) Years 787,645 at $15.00 Commercial Drivllis' License Fees Department of Public Safety Testing Four (4) Years 723 at $65.00 Four (4) Years - 505 at $58.00 Leamers' Licenses One (1) Year -152.772 at $10.00 Endorsements 6,238 at $5.00 Handicapped Drivers' Identification Cards 20 at $5.00 Indigent Identification Cards 3.000 at $5.00 Limited Permits 5.441 at $25,00 Probationary Licenses 471 at $200,00 1,324 at $210.00 Public identifICation Cards 85,619 at $10,00
Other Fees Accident Reports Commercial Drivers' License Application Commercial Drivers' Training Commercial Drivers' Road Test Driver Improvement Driver Services Motor Vehicle Reports Emergency Light Application Incident Motor Vehicle Inspection Card Application Fees News Media Identification Card Application Fees No Fault Restoration and Conviction Revocation and Suspense Restoration Small Firearms License Unidentified
Total Cash Receipts
CASH AND CASH EqUIVALENTS JULY 1.1995

CASH RECEIPTS

$ 4.384,344,00 11.814,675,00

46.995.00 29,290,00.
1,527.720.00
31.190.00 100.00
15,000,00 136.025,00 94,200.00 278,040.00 856.190.00 $ 19,213,769.00

$ 244.330,00 661.302,00 3,955,00 900,00
8,520.00 1.052,314,25
66,951,25
44.50 943,595,48
1,152.00 2.502,153,12 9.264,098,88
31,587.35 2,455,60

14,783,359.43

$ 33,997.128,43

0,00

$ 33,997,128,43

TRANSFERS To Office of Treasury and Fiscal Services
CASH AND CASH EqUIVALENTS JUNE 30 1996

DISBURSEMENTS

See Independent Accountanfs Combined Report on Review of Financial Statements

and Supplementary Information,

.

The notes to the financial statements are an integral part of this statement.

10

$ 33,997.128,43 0.00
$ 33,997,128.43

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXlllBIT "G"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
REPORTING ENTITY The Department ofPublic Safety, an organizational unit ofthe State ofGeorgia, is part ofthe 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 ofPublic Safety.
In addition, certain agencies created by the General Assembly of Georgia have been administratively assigned to the Department ofPublic Safety in accordance with Official Code of Georgia Annotated Section 50-4-3. This code section provides that any agency attached to a department for "administrative purposes only" will exercise its policy-making function, prepare its budget and submit its budget requests through the department, and hire its own personnel if provided for by the State of Georgia's Constitution or by statute. The code section further directs the department to which an agency is assigned to provide attached units the necessary administrative functions, and to include within the departmental budget the agency's budgetary request as a separate part ofthe budget and exactly as prepared and submitted by the agency. The agencies attached to the Department ofPublic Safety for administrative purposes only are as follows:
Budget Unit "B"
Georgia Fire Academy Georgia Firefighter Standards
and Training Council Georgia Peace Officer Standards
and Training Council Georgia Police Academy Georgia Public Safety Training
Center Office ofHighway Safety
The Department ofPublic Safety and the attached agencies do 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 ofGeorgia. The Department and the attached agencies also do not have authority to retain unexpended State appropriations (surplus) for any given fiscal year. Accordingly, the Department ofPublic Safety and the attached agencies are included within the State of Georgia reporting entity for financial reporting purposes because ofthe significance ofits legal, operational and financial relationships with the State ofGeorgia. These reporting entity relationships are defined in Section 2100 ofthe Governmental Accounting Standards Board Codification of Governmental Accounting and Financial Reporting Standards.

- 11 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT"G"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING The Department ofPublic Safety uses funds and account groups to report on its financial position and the results ofits operations detennined in confonnity with accounting practices prescribed or permitted by statutes and regulations ofthe State of Georgia. A fund is an independent fiscal and accounting entity with a selfbalancing set ofaccounts. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number offunds are maintained consistent with legal and managerial requirements. Account groups are a reporting device used to account for certain assets and liabilities ofthe governmental funds not recorded directly in those funds. 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 1995-1996. The Budget Fund is similar in nature to a General Fund as defined 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.
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 fuqd type operations. Fixed assets purchased are recorded at cost or at estimated historical cost if historical cost is not practically determinable. 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.
The cost ofnormal maintenance and repairs that do not add to the value ofthe asset or materially extend assets' lives are not included in the General Fixed Assets Account Group. Material improvements adding to the value or useful life of the assets are included in the General Fixed Assets Account Group.

- 12 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXInBIT"G"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
FUND ACCOUNTING
ACCOUNT GROUPS
GENERAL LONG-TERM DEBT - The account group used to report the noncurrent portions of certain governmentallong-tenn 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 flow of current financial resources measurement focus. With this measurement focus, operating statements present increases and decreases in net current assets and unreserved fund balance is a measure ofavailable spendable resources. In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, the Budget Fund remits its unreserved fund balance (surplus) to the Office of Treasury and Fiscal Services in the subsequent fiscal year.
GOVERNMENTAL FUND TYPES BUDGETFUND
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 (Le., when they are "measurable and available"). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter 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. Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on generallong-tenn debt which is recognized when due, and certain compensated absences, claims and judgements which are recognized when the obligations are expected to be liquidated with expendable available financial resources.
Contractual obligations for goods and services which have not been received 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 expenditures and liabilities is in confonnity with accounting practices prescribed or pennitted by statutes and regulations of the State of Georgia, 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.

- 13 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30.1996

EXHIBIT "G"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF ACCOUNTING GOVERNMENTAL FUND TYPES BUDGET FUND
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 of the 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 of accounting.

FIDUCIARY FUND TYPE

AGENCY FUNDS

"

Agency Funds are custodial in nature and do not measure results of operations or have a measurement focus.

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 adopted on a basis consistent with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia and are compiled in the same manner as all State departments. Expenditures are classified by budget unit object classes as provided in Act No. 476 ofGeorgia Laws 1995 (as approved April 21, 1995) and amended by Act No. 513 of Georgia Laws 1996 (as approved February 16, 1996). This budget is considered to be an appropriated budget and is referred to in these notes as the Amended Appropriations Act of 1995-1996.

Overexpenditure of a budget unit object class, except for the "common object classes", included in the Department's final amended budget is in violation of Section 54 of the 1995-1996 Amended Appropriations Act. Expenditures ofno more than 102% of the stated amount for each common object class are authorized by Section 54. However, the total expenditure for the group of common object classes may not exceed the sum of the stated amounts for the separate object classes of the group. The common object classes include Personal Services, Regular Operating 'Expenses, Travel, Motor Vehicle Purchases, Equipment, Computer Charges, Real Estate Rentals, Telecommunications and Postage.

- 14 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT "G"

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 in~truments with terms in excess ofthree months from the date of purchase and certain other securities held for the production of revenue. Investments are stated at cost.
The investment policy ofthe State ofGeorgia, as provided in Official Code of Georgia Annotated (O.C.G.A.) Section 50-17-51, is to maximize the protection of State funds on deposit while accruing an advantageous yield on those funds in excess of those required for current operating expenditures. The State Depository Board may permit any department, board, bureau or other agency to invest funds collected directly by such organization in short-term time deposit agreements, provided that the interest income of those funds is remitted to the Director ofthe Office ofTreasury and Fiscal Services as revenues of the State of Georgia. As a matter of general practice, however, State funds of any department, board, bureau or other agency in excess of current operating needs are required to be deposited with the Director of the Office of Treasury and Fiscal Services for the purpose of pooled investment.
The Department participates in an investment pool managed by the State of Georgia's Office of Treasury and Fiscal Services (OTFS) referred to as the "Georgia Fund 1". The Department does not have any risk exposure related to investments in derivatives or similar investments in Georgia Fund 1 as the investment policy of OTFS does not provide for investments in derivatives or similar investments through the Georgia Fund 1.
ACCOUNTS RECEIVABLE Accounts receivable (Other) arising from operations are reported at gross value. Based on management's evaluation that amounts uncollectible are not material, no provision has been made for such amounts.
INVENTORIES Inventories ofsupplies are valued at cost on the Combined Balance Sheet (Statutory Basis) based on the last price paid for each item. The purchases method is used to account for inventories whereby supply items are recorded as expenditures when purchased.
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:

- 15 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 3D. 1996

EXHIBIT"G"

NOTE 1: SillAMARY OF SIGNIFICANT ACCOUNTING POLICIES
RESERVED FUND BALANCE
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.
CENTENNIAL OLYMPIC GAMES Funds appropriated to cover expenditures relating to the Centennial Olympic Games. This amount is restricted for expenditure in future years.
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 FOUNDAnON Funds donated to the Georgia Peace Officer Standards and Training Council for the purpose of Police Chaplain Training. This amount is restricted for expenditure in future years.
UNRESERVED FUND BALANCE In accordance with accounting practices prescribed or permitted by statutes and regulations of the State of Georgia, the Budget Fund's unreserved fund balance is remitted to the Office ofTreasury and Fiscal Services in the subsequent fiscal year as surplus. This amount ofunexpended general appropriations is designated for reappropriation by the State in subsequent years.
COMPENSATED ABSENCES Compensated absences represent obligations ofthe Department ofPublic Safety 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 of this obligation as this amount will not be liquidated with expendable available financial resources. Funds are provided in the appropriation of funds 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.

- 16 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT "G"

NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
MEMORANDUM ONLY - TOTAL COLUMNS Total columns on the Combined Statements (Statutory Basis) are captioned "Memorandum Only" because they do not represent consolidated .financial information and are presented only to facilitate financial analysis. The columns do not present information that reflects financial position, results of operations or ch~ges 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 selected sections of the accompanying financial statements in order to provide an understanding of the changes in the Department's financial position and operations. Comparative totals have not been included on statements where their inclusion would not provide enhanced understanding of the Department's financial position and operations or would cause the statements to be unduly complex and difficult to understand. Also, certain amounts presented in the prior year data have been reclassified in order to be consistent with the current year's presentation.
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 anyone or more ofthe following securities as enumerated in the Official Code of Georgia Annotated Section 50-17-59:
(1) Bonds, bills, certificates of indebtedness, notes, or other direct obligations of the United States or ofthe State of Georgia.
(2) Bonds, bills, certificates ofindebtedness, notes, or other obligations of the counties or municipalities of the 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 ~nterest, or 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.
- 17 -

DEPARTMENT OFPUBLIC SAFETY
NOTES TO THE FINANCIAL STATElvlliNTS
JUNE 30. 1996

EXHIBIT "Gil

NOTE 2: CUSTODIAL CREDIT RISKS OF CASH DEPOSITS AND INVESTlv1ENTS

STATE OF GEORGIA COLLATERALIZATION STATUTES AND POLICIES (6) Guarantee or insurance ofaccounts provided by the Federal Deposit Insurance Corporation.

As authorized in the Official Code ofGeorgia Annotated Section 50-17-53, the State Depository Board has adopted policies which allow agencies ofthe State of Georgia the option ofexempting 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. The bank balances as of June 30, 1996, 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 pledging financial institution's trust department or agent in the Department's name.

Category 3 - Amounts collateralized with securities (at market value) held by the pledging financial institution or by its trust department or agent, but not in the Department's name, and amounts uncollateralized.

Cash Deposits

Carrying Amount

Bank Balances

Risk Categories

2

3

$ 251938549 $11 045677 48 $ 783729 73 $,===Q~Q~Q $10261 947.75

CATEGORIZATION OF INVESTMENTS

Investments are stated at cost. The carrying amount of the investment balance as ofJune 30, 1996, shown

below is maintained in an investment pool by the Office of Treasury and Fiscal Services and is not subject to

risk categorization.

.

Type ofInvestment

Carrying Amount

Market Value

State Investment Pool

$ 1.293,639.7S $ 1.293,639.7S

NOTE 3: OPERATINGLEASES

The Department 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 of the original term of the lease, the Department of Public Safety has the option of renewing the lease on a year-to-year basis.

- 18 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXIllBIT "G"

NOTE 3: OPERATINGLEASES

Future minimum commitments for operating leases as of June 30, 1996, 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

1997 1998

$ 293,876.72 105.515.40

Total Future Minimum Commitments

$ 399,392.12

Expenditures for rental of real property and equipment under operating leases for the year ended June 30, 1996, totaled $495,953.12.

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.

At June 30, 1996, future minimum commitments under installment purchases for equipment are as follows:

Fiscal Year Ending June 30

1997

$ 3,030.50

Less: Amounts Representing Interest

16.28

Present Value ofFuture Minimum Commitments

$=~3,~0~14~.2~2

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$l,OOO.OO or greater are reflected in the General Fixed Assets Account Group.

- 19-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 1996

EXHIBIT "Gil

NOTE 5: CHANGES IN GENERAL FIXED ASSETS

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

Balance July 1, 1995

$38,451,929.95

Additions Deductions

7,036,103.52 6,872,375.78

Balance June 30, 1996

$38,615,657,69

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, 1996, follows:

Compensated Absences

Installment Purchases

Total

Balance July 1, 1995

$ 7,465,097.98 $ 105,942,26 $ 7,571,040.24

Additions Annual Leave Earned and Utilized (Net) Salaries Salary Related Fringe Benefits
Deductions

455,823.97 34,870.54

102,928.04

455,823.97 34,870.54 102,928.04

Balance June 30, 1996

$ 7,955,792.49 $ 3,014,22 $ 7,958,806,71

NOTE 7: RISK MANAGEMENT

Public Entity Risk Pool

The State Personnel Board, Merit System ofPersonnel Administration administers for the State of Georgia

a program ofhealth benefits for the employees ofunits of government of the State of Georgia, units of county

government and local education agencies located within the State of Georgia. This plan is funded by

participants covered in the plan, by emplC?yers' contributions paid by the various units of government

participating in the plan, and appropriations made by the General Assembly of Georgia, The State Personnel

Board, Merit System ofPersonnel Administration has contracted with Blue Cross Blue Shield of Georgia to

process claims in accordance with the State Employees' Health Benefit Plan as established by the State

Personnel Board.

.

- 20-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT "G"

NOTE 7: RISK MANAGEMENT
Other Risk Management
The Department ofAdministrative Services (DOAS) has the responsibility for the State of Georgia of making and carrying out decisions that will minimize the adverse effects of accidental losses that involve State government assets. The State believes it is more economical to manage its risks internally and set aside assets for claim settlement. Accordingly, DOAS processes claims for risk of loss to which the State is exposed, including general liability, property and casualty, workers' compensation, unemployment compensation, and law enforcement officers' indemnification. Limited amounts of commercial insurance are purchased applicable to property, employee and automobile liability; fidelity and certain other risks. The Department of Public Safety is part of the State of Georgia reporting entity, and as such, is covered by the State of Georgia risk management program administered by DOAS. Premiums for the risk management program are charged to the various state organizations by DOAS to provide claims servicing and claims payment.
NOTE 8: 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 oftheir salary until future years. Participation in the plan is optional. 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 of the State of Georgia 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 of the deferred account of each participant. Financial information relative to the plan will be presented in the State of Georgia Comprehensive Annual Financial Report for the year ended June 30, 1996.
NOTE 9: RETIREMENT PLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Plan Description The Department of Public Safety participates in the Employees' Retirement System of Georgia (tiERS"), a single-employer, defined benefit plan established by the General Assembly of Georgia for the purpose of providing retirement allowances for employees ofthe State of Georgia. The Department's payroll for the year ended June 30, 1996, for employees covered by ERS was $59,003,687.75. The Department's total payroll for all employees was $60,064,286.26.

- 21 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXIllBIT "G"

NOTE 9: RETmEMENTPLANS
EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Benefits The benefit structure of ERS was significantly modified on July 1, 1982. Unless elected otherwise, an employee who currently maintains membership with ERS based upon State employment that started prior to July 1, 1982, is an "old plan" member subject to the plan provisions in effect prior to July 1, 1982. All other members are "new plan" members subject to the modified plan provisions.
Under both the old plan and new plan, members become vested after 10 years of creditable service. A member may retire and receive normal retirement benefits after completion of 10 years of creditable service and attainment of age 65. If 10 years of service is completed and age 60 is reached, the member may retire with a reduced benefit. Additionally, there are certain provisions allowing for retirement after 30 years of service regardless of age.
Retirement benefits paid to members are based upon a formula which considers the monthly average of the member's highest eight consecutive calendar quarters of salary, the number of years of creditable service, and the member's age at retirement. Postretirement cost-of-living adjustments are also made to member's benefits. The normal retirement pension is payable monthly for life; however, options are available for distribution of the member's monthly pension at reduced rates to a designated beneficiary upon the member's death. Death and disability benefits are also available through ERS.
Funding Status and Progress Funding status and progress information is presented in the ERS June 30, 1996, financial report which may be obtained through ERS.
Contributions Required and Contributions Made As established by State statute, all full-time employees of the State of Georgia and its political subdivisions, who are not members ofother state retirement systems, are eligible to participate in the ERS. Both employer and employee contributions are established by State statute.
Under the old plan, member contributions consist of employee contributions paid by the employee of 1.25% ofcompensation and 4.75% of compensation paid by the Department on behalf of the employee. Under the new plan, member contributions consist solely of 1.25% of compensation paid by employee. The Department also is required to contribute at a specified percentage of active member payroll determined annually by actuarial valuation. For the year ended June 30, 1996, the ERS employer contribution rate for the Department amounted to 17.77% ofcovered payroll and included the 4.75% contributed on behalfofthe employee under the old plan referred to above. The employer contributions are projected to liquidate the unfunded actuarial liability within 20 years based upon the actuarial valuation ofJune 30, 1995. Employer contributions are also made on amounts paid for accumulated leave to retiring employees.
Actuarial assumptions used by the ERS to compute actuarially determined contribution requirements are the same as those used to compute the pension benefit obligation.
- 22-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT IIGil

NOTE 9: RETIREMENT PLANS

EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA

Contributions Required and Contributions Made Total contributions to the plan made during fiscal year 1996 amounted to $11,224,457.14, of which $10,486,911.04 was made by the Department and $737,546.10 was made by employees. These contributions met the requirements of the plan.

Trend Information Historical trend information is presented in the ERS June 30, 1996, financial report which may be obtained through ERS. This information gives an indication ofthe progress made in accumulating sufficient assets to pay benefits when due.

GEORGIA DEFINED CONTRIBUTION PLAN

Plan Description The Department ofPublic Safety participates in the Georgia Defined Contribution Plan ("GDCP") which is a single-employer defined contribution plan established by the Georgia General Assembly for the purpose of providing retirement coverage for State employees who are temporary, seasonal, and part-time and are not members of a public retirement or pension system. GDCP is administered by the Employees' Retirement System Board ofTrustees. The Department's payroll for the year ended June 30, 1996, for employees covered by GDCP was $139,313.66. The Department's total payroll for all employees was $60,064,286.26.

Benefits

'.

A member may retire and elect to receive periodic payments after attainmentofage 65. The payment will be

based upon mortality tables and interest assumptions to be adopted by the Board. If a member has less than

$ 3,500 credit to hislher account, the Board has the option of requiring a lump sum distribution to the member

in lieu of making periodic payments. Upon the death of a member, a lump sum distribution equaling the

amount credited to his/her account will be paid to the member's designated beneficiary.

Contributions and Vesting Member contributions are seven and one~half percent (7.5%) of gross salary. There are no employer contributions. Earnings are credited to each member's account in a manner established by the Board. Upon termination of employment, the amount of the member's account is refundable upon request by the member.

Total contributions made by employees during fiscal year 1996 amounted to $10,448.66 which represents 7.50% of covered payroll. These contributions met the requirements of the plan.

NOTE 10: LEAVB 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.

- 23 -

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATEMENTS
JUNE 30. 1996

EXHIBIT"G"

NOTE 10: LEAVB POLICIES
Employees earn annual leave ranging from ten to fourteen hours each month depending upon the employees' length ofcontinuous State service with a maximum accumulation offorty 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 offorfeited annual and sick leave are entitled to additional service credit in the Employees' Retirement System of Georgia.
NOTE 11: NONMONETARY TRANSACTIONS
The Georgia State Financing and Investment Commission (GSFIC), a unit of State government, is responsible for the issuance of state 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 government or to contract with units of State government for the construction or acquisition of capital outlay projects. During the fiscal year ended June 30, 1996, the Georgia State Financing and Investment Commission paid $330,436.92 to various vendors for approved projects for the benefit of Department of Public Safety.
NOTE 12: 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. Accordingly, significant litigation, claims and assessments pending against the State ofGeorgia are disclosed in the State of Georgia Comprehensive Annual Financial Report for the fiscal year ended June 30, 1996.
NOTE 13: PENDING INVESTIGATION
The Motor Cycle Safety Program is operated through the Department ofPublic Safety. A program evaluation of this Program conducted by the Performance Audit Operations division of the Department of Audits uncovered possible irregularities with the Program. The Georgia Bureau ofInvestigation and the Attorney General's office have been contacted and are conducting an investigation of the Program. As of the date of this report, the investigation had not been concluded. The results of this investigation will be reported in the review report for the year ended June 30, 1997.

- 24-

DEPARTMENT OF PUBLIC SAFETY NOTES TO THE FINANCIAL STATE1\1ENTS
JUNE 30. 1996

EXHIBIT"G"

NOTE 14: BONDINGINFORMATION
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. 1450-02-110723, on which the premium was paid to October 1, 1996. Under this agreement the Public Employee Dishonesty Coverage insures the Department to a maximum of$l,OOO,OOO.OO against loss sustained through fraudulent or dishonest acts by its employees. The Faithful Performance ofDuty Coverage insures the Department to a maximum of $1,000,000.00 against loss sustained from failure of its employees to perform faithfully their duties or to account properly for all monies and property received by virtue oftheir position or employment.
All employees ofthe Department ofPublic Safety are also bonded under Commercial Crime Policies written by the United States Fire Insurance Company, their Policy Nos. 6260122926 and 626 012294 4, on which premiums were paid to October 1, 1996. Under these additional public employee dishonesty coverages, the policies insure the Department to a maximum of $9,000,000.00 against loss sustained through fraudulent or dishonest acts by its employees and from failure ofits employees to perform faithfully.

- 25-

2._.e' ~-.\ ~. ...

r ,'

)\

SUPPLEMENTARY INFORMATION - 27-

DEPARTMENT OF PUBLIC SAFETY COMBINING BALANCE SHEET (STATUTORY BASIS)
BUDGET FUND JUNE 30, 1996

EXHIBIT "H"

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

"A" DEPARTMENT OF PUBLIC SAFETY

"B" UNITS ATIACHEDFOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

2,622,047.16 $

$

1,752,190.61 $

276,896.68

685,956.29

$

2,715,043.58 $

$

1,374,270.64 $

855,253.72 $ 3,4n,300.88

109,460.06 $ 373,869.33 347,780.09

1,861,650.67 650,766.01
1,033,736.38

831,109.48 $ 3,546,153.06

330,297.79 $ 1,704,568.43

. Total Assets

$

6,711,361.38 $

2,016,660.99 $ 8,728,022.37

LIABILITIES AND FUND EQUITY
Uabilities Accounts Payable Salaries Payable Payroll Withholdings Funds Held for Others
Total Uabilities
Fund Equity Fund Balances Reserved Federal Financial Assistance Inventories Centennial Olympic Games Drug Asset Sharing Program Fuller E. Callaway Foundation Unreserved Designated Surplus
Total Fund Equity

$

2,624,494.25 $

1,380,529.11 $ 4,005,023.36

353,144.28

26,635.86

379,780.14

71,158.58

5,367.15

76,525.73

12,540.04

12,540.04

$

3,061,337.15 $

1,412,532.12 $ 4,473,869.27

$

$

1,374,270.64

713,164.00

1,532,459.47

30,130.12

$

3,650,024.23 $

6,824.56 $ 330,297.79
1,914.38

6,824.56 1,704,568.43
713,164.00 1,532,459.47
1,914.38

265,092.14

295,222.26

604,128.87 $ 4,254,153.10

Total Liabilities and Fund Equity

$

6,711,361.38 $

2,016,660.99 $ 8,728,022.37

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 CHANGES IN FUND BALANCES (STATUTORY BASIS)
BUDGET FUND YEAR ENDED JUNE 30, 1996

EXHIBIT"r

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 29-

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30,1996

EXHIBIT",r

FUNDS AVAILABLE
REVENUES
STATE APPROPRIATION General Appropriation Amended Appropriation Governor's Emergency Fund Budget Adjustments
Less: Lapsed Funds
Total State Appropriation
FEDERAL REVENUES
OTHER REVENUES RETAINED (See Schedule)
Total Revenues
CARRY-OVER FROM PRIOR YEAR
Transfer from Reserved Fund Balance Drug Asset Sharing Program Fuller E. Callaway Foundation
Total Carry-Over from Prior Year

nAil
DEPARTMENT OF PUBLIC SAFETY

"B"UNITS ATIACHEDFOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

101,499,190.00 $

14,635,111.00 $ 116,134,301.00

-1,415,000.00

-1,415,000.00

75,000.00

75,000.00

8,606,435.00

86,326.00

8,692,761.00

$

108,765,625.00 $

14,721,437.00 $ 123,487,062.00

50,000.00

50,000.00

$

108,765,625.00 $

14,671,437.00 $ 123,437,062.00

871,606.15

3,491,626.87

4,363,233.02

3,058,870.97

2,390,698.79

5,449,569.76

$

112,696,102.12 $

20,553,762.66 $ 133,249,864.78

$

1,238,021.16

$

$

1,238,021.16 $

$ 1,914.38
1,914.38 $

1,238,021.16 1,914.38
1,239,935.54

Total Funds Available

$ 113,934,123.28 $ 20,555,677.04 $ 134,489,800.32

EXPENDITURES
PERSONAL SERVICES
Salaries and Wages Employer's Contributions for:
F.J.CA Retirement Health Insurance Personal Uability Insurance Unemployment Compensation Insurance Workers' Compensation Insurance Assessments by Merit System Drug Testing

$

54,000,766.08 $

6,063,520.18 $ 60,064,286.26

3,934,403.05 10,044,110.85
6,747,746.63 560,595.00 34,592.00
1,578,486.00 331,199.11 30,781.25

436,759.31 976,821.81 748,308.68
36,660.00 4,757.00
68,253.00 20,752.86
180.00

4,371,162.36 11,020,932.66
7,496,055.31 597,255.00 39,349.00
1,646,739.00 351,951.97 30,961.25

$

77,262,679.97 $

8,356,012.84 $ 85,618,692.81

See accompanying notes and Independel"!t Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
30 -

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND YEAR ENDED JUNE 30.1996

EXHIBIT"J"

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF FUNDS AVAILABLE AND EXPENDITURES
BUDGET FUND
YEAR ENDED JUNE 30,1996

EXHIBIT ".1'

"A" DEPARTMENT OF PUBLIC SAFETY

"B"UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

EXPENDITURES

OTHER

STATE PATROL POSTS REPAIRS AND MAINTENANCE

Other Costs

Repairs and Maintenance

$

1:...:.7..::9L::,8:::.36~,.:::86::...

$ _ _1.;.;.7..;;.:9,~83;..;;6..;.;;;.8~6

CONVICTION REPORTS Other Costs Other Operating Expenses

$

260,229.00

$

260,229,00

DRIVER LICENSE PROCESSING Other Costs Publication and Printing

$

1,267,8n.56

$ 1;267,8n.56

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

$

66,857.13 $

66,857.13

2,598.55 5,941,74 8,357.17 1,140.00

2,598.55 5,941.74 8,357.17 1,140.00

2,398,267.30

2,398,267.30

$

2,483,161.89 $ 2,483,161.89

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

$

4,228,405.46 $ 4,228,405.46

Total Other

$

1,707,943.42 $

6,711,567.35 $ 8,419,510.n

Total Expenditures Excess of Funds Available over Expenditures

$ 111,673,213.84 $ 20,419,824.40 $ 132,093,038.24

2,260.909.44

135.852.64

2,396,762.08

$ 113.934,123.28 $ 20.555,6n.04 $ 134,489,800.32

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

DEPARTMENT OF PUBLIC SAFETY COMBINING STATEMENT OF CHANGES IN ASSETS AND LIABILITIES
FIDUCIARY FUND TYPE - AGENCY FUNDS YEAR ENDED JUNE 30,1996

EXHIBIT "K"

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

ASSETSI LIABILITIES JULY 1, 1995

ADDITIONS

DELETIONS

ASSETSI LIABILITIES JUNE 30, 1996

$

37,543.64 $

8,181.77 $

5,875.90 $

39,849.51

170,659.81

110,244.49

108,554.85

172,349.45

175,274.20

32,807.25

66,027.20

142,054.25

7,230.38

63,910.00

64,069.23

7,071.15

$ 390,708.03 $ 215,143.51 $ 244,527.18 $ _.....3..6....1..=,3=2.4.....3..6...

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

DEPARTMENT OF PUBLIC SAFETY SCHEPULE OF APPROVEP BUDGET -A- DEPARTMENT OF PUBLIC SAFETY
YEAR ENDED JUNE 30, 1996

SCHEDULE -1-

ORIGINAL

AMENDED

GOVERNOR'S

BUDGET

APPROPRIATION APPROPRIATION EMERGENCY FUND ADJUSTMENTS

TOTAL

FUNDS AVAILABLE

REYENUES

State Appropriation Federal Revenues Other Revenues Retained

$ 101 ,499,190.00 $ 1,650,000,00

-1,415,000.00 $

75,000.00 $

8,606,435.00 $ 1,768,967.00 1,107,157,00

108,765,625,00 1,768,967.00 2,757,157,00

$ 103,149,190,00 $ -1,415,000,00 $

75_.,000=.,0.0. $ 11,482.559,00 $ 113,291.749,00

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

$ 76,961 ,100,00 $

-900,325,00

9,569,262,00

-46,550,00 $

171,542.00

-17,125,00

4,435,930,00

-342,500,00

724,829.00

-90,000,00

3,838,067,00

76,224,00

2,750,000.00

2,047,000,00

-10,000.00

3,311 ,586,00

-2,755,000,00

160,000,00 303,650,00 1,490,000.00

-3,500,00

$ 75,000,00

693,266,00 $ 1,740,120,00
110,861,00 600,000,00 822,115,00 78,800,00 4,550,350,00 94,047,00 2,568,000,00

76,974,041.00 11,357,632,00
265,278,00 4,693,430,00 1,456,944.00 3,916,867,00 7,376,574,00 2,131 ,047,00 3,124,586,00

25,000,00

160,000,00 325,150,00 1,490,000.00

$ 103,149,190.00 $ -1,415,000.00 $

75..,000=0..0. $ 11,482,559,00 $ 113,291,749.00

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

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF APPROVED BUDGET "B" UNITS ATIACHED FOR ADMINISTRATIVE PURPOSES ONLY
YEAR ENDED JUNE 30, 1996

SCHEDULE "2"

FUNDS AVAILABLE
REVENUES
~tate Appropriation Federal Revenues other Revenues Retained

ORIGINAL

AMENDED

BUDGET

APPROPRIATION APPROPRIATION ADJUSTMENTS

TOTAL

$ 14,635,111.00 2,923,740.00 $ 1,130,000.00

$ 544,255.00

86,326.00 $ 518,860.00 1,302,916.00

14,721,437.00 3,986,855.00 2,432,916.00

$ 18,688,851.00 $

544,255.00 $ 1,908,102.00 $ 21,141,208.00

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Highway Safety Grants Peace Officers Training Grants

$ 10,215,092.00 $ 2,971,186.00 132,300.00 72,536.00 227,278.00 210,962.00 329,001.00 244,071.00 730,260.00 2,623,660.00 932,505.00

-2,031,916.00 $ -201,179.00 -18,501.00
36,450.00 -23,200.00 -160,000.00 -79,900.00 27,081.00 222,765.00 2,772,655.00

275,736.00 $ 665,967.00
16,769.00 15,300.00
1,227.00 36,574.00
42,401.00 321,888.00
532,240.00

8,458,912.00 3,435,974.00
130,568.00 87,836.00
264,955.00 224,336.00 169,001.00 206,572.00 1,079,229.00 2,846,425.00 4,237,400.00

$ 18,688,851.00 $

544,255.00 $ 1,908,102.00 $ 21,141,208.00

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

DEPARTMENT OF PUBLIC SAFETY CASH AND CASH EQUIVALENTS
JUNE 30. 1996

SCHEDULE "3"

NONINTEREST BEARING ACCOUNTS
NationsBank of Georgia, N.A., Atlanta. Georgia
Wachovia Bank of Georgia, Atlanta, Georgia

INTEREST BEARING ACCOUNTS

NationsBank of Georgia, NA. Atlanta, Georgia

Wachovia Bank of Georgia. Atlanta, Georgia

Funds on Deposit with Office of Treasury and Fiscal Services

State Investment Pool

.

OTHER Cash on Hand

$

7,071.15

2,197,910.64 $ 2.204,981.79

$

142.054.25

72,349.45

214,403.70

1,293,639.75

25,600.00

$ 3,738,625.24

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

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

DEPARTMENT OF PUBLIC SAFETY INVESTMENTS
JUNE 30, 1996

SCHEDULE "4"

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.
- 37-

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF GOVERNOR'S EMERGENCY FUND
YEAR ENDED JUNE 30. 1996
State Olympics Law Enforcement Command - Assist with Operating Expenses

SCHEDULE -5$ 75,000.00

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 38-

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FEDERAL REVENUES
YEAR ENDED JUNE 30, 1996

PROGRAM
Agriculture, U. S. Department of Cooperative Forestry Assistance Through Georgia Forestry Commission
Federal Emergency Management Agency Disaster Assistance Through Office of the Governor
Justice, U. S. Department of Drug Control and System Improvement - Formula Grant Through Office of the Governor Metro Atlanta Auto Theft Task Force Direct Metro Atlanta High Intensity Drug Trafficking Area Task Force Direct Organized Crime Drug Enforcement Task Force Direct
Transportation, U. S. Department of State and Community Highway Safety Direct
Treasury, U. S. Department of U. S. Secret Service-F-raud Investigations Direct

CFDA NUMBER
10.664
83.516
16.579 N/A N/A N/A
20.600
N/A

SCHEDULE "6"

AMOUNT

$

10,000.00

50,000.00

962,139.10 8,201.69
6,245.02 7,750.75

3,279,765.52

39,130.94

$ 4,363,233.02

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

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF OTHER REVENUES RETAINED
YEAR ENDED JUNE 30,1996

SCHEDULE ..,..

Accident Reports Public Service Commission
Commissions Telephone Vending Machine
Contracts Lojack Corporation Telecommunications Supreme Court of Georgia Court Guard
Cooperative Agreements United States Marshal's Service National Asset Seizure and Forfeiture Program Drug Asset Sharing Program
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 Forfeited Key Deposits Indirect Services Funding Department of Administrative Services Insurance Recoveries Photocopies Reimbursements For Aviation Expense For Crowd Control-Atlanta Motor Speedway For Helicopter Overhaul For Network Services For Photography Service For Supplies For Travel For Vehicle Expense Sales Books Printshop Used Grease Videos Training Fees Georgia Fire Academy Georgia Peace Officers Standards and Training Council Georgia Public Safety Training Center Motorcycle Safety Training Utilities Georgia Public Safety Training Center

-A-
DEPARTMENT OF PUBLIC SAFETY

-B- UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

65,741.09

$

65,741.09

9;053.32 $

32,623.46 18,468.24

41,016.78 18,468.24

4,117.83 54,036,00

4,117.83 54,036.00

303,797.72 270,00
65,846,75 2,653,28
1,325.00
1,650,000.00 97,052,94 311.50
213,902.50 17,200,00
300,000.00 563,66
4,637.08 929,52
1,854,60 188,074,35
2,759,14
1,082,50
3,837,19 69,825,00

3,400.00
5,780,00 3,567.60 96,894.79 67,565,60 17,516.38 627,107,23
137.00
21,106.70 108.59
821.92
26,405.94 76,186,72
177,00
198,755,63 793,990.70
86,200.00
313,885,29

303,797.72 3,010.00
65,846.75 2,653.28
5,780,00 4,892.60 96,894.79 01,565,60 17,516,38
627,107.23 137.00
1,650,000,00 118,159.64 420.09
213,902.50 17,200.00
300,000.00 563.66
4,637.08 929.52
2,016,52 188,074,35
29,165.08 76,186,72
1n.00 1,082,50
198,755.63 797,827.89
86,200.00 69,825.00
313,885,29

$

3,058,870.97 $

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

-40

2,390,698,79 $

5,449,569,76

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF OTHER OPERATING EXPENSES
YEAR ENDED JUNE 30, 1996

SCHEDULE "8"

REGULAR OPERATING EXPENSES
Bank Service Charges Clipping Service Clothing Allowance Court Costs Credit Investigations Document Removal Services Evidence Purchased Examinations and Testing Freight, Express and Storage Inmate Lunches Interpreting Services Laundry Mail Presort Service Parking Physical Examinations Registration Fees Subscriptions and Dues Veterinary Expense Weather Center Service
CONVICTION REPORTS
Conviction Reports

"A" DEPARTMENT OF PUBLIC SAFETY

"B"UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

8,803.70 $

568.67 $

9,372.37

934.35

2,711.50

3,645,85

34,282.00

34,282.00

5,745.36

244.18

5,989,54

5,096.52

5,096.52

4,570.30

4,570.30

8,354.56

8,354.56

4,256.00

4,256.00

99,873.18

10,651.16

110,524.34

1,291.03

20.99

1,312.02

152.00

152.00

577,369.28

6,582.20

583,951.48

55,957.82

55,957.82

13,420.00

1,523.25

14,943,25

3,600.00

60.00

3,660.00

19,935.00

26,686.08

46,621.08

29,949,53

43,604.40

73,553,93

2,175.88

2,175.88

7,349.00

7,349.00

$

883,115.51 $====92;,j,,6=5=2=.4=3 $ 975,767.94

$ ====2=6=0,=:22=9=.0=0

$ 260,229.00

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

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF EXTRAORDINARY EXPENDITURES
YEAR ENDED JUNE 30. 1996
REGULAR OPERATING EXPENSES Underground Gasoline Tank Storage Clean-Up

SCHEDULE "9"
"A" DEPARTMENT OF PUBLIC SAFETY
$ =========1=2,=51....3.:=.7=3

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 42-

DEPARTMENT OF PUBLIC SAFETY RECONCILIATION OF SALARIES YEAR ENDED JUNE 30. 1996

Total per Annual Supplement

Accruals June 30,1996

Adjustments Brown, Eidson, Hamerski, Luke, Newman, Ponder, Posey, Smith, Taylor,

Jerome Charles M., Jr. Melissa G. PamelaY. Ryan S. Frederick TimA. Anne Marie Jerri

Total per Report

SCHEDULE "10"
$ 59,684,506.12
379,780.14
1,975.86 6,065.18 8,598.64 13,013.00 6,283.50 7,600.50 6,439.50 10,597.45 6,283.50
$ 60,131,143.39

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
- 43-

DEPARTMENT OF PUBLIC SAFETY SUMMARY OF SALARIES, TRAVEL. AND PER DIEM AND FEES
YEAR ENDED JUNE 30, 1996

SCHEDULE -11-

BUDGET FUND
Regular Computer Charges Highway Safety Grants

SALARIES

TRAVEL

PER DIEM AND FEES

$ 60,064,286.26 $ 66,857.13

305,371.60 $ 1,202,391.34 589,581.06

$ 60,131,143.39 $ 305,371.60 $ 1,791,972.40

See accompanying notes and Independent Accountant's Combined Report on Review of Financial Statements and Supplementary Information.
-44 -

SECTION II FINDINGS AND IMPROPER OR QUESTIONED COSTS

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FINDINGS AND IMPROPER OR OUESTIONED COSTS
YEAR ENDED JUNE 30. 1996

STATUS OF PRIOR YEAR FINDINGS AND IMPROPER OR OUESTIONED COSTS

The status ofthe findings disclosed in the report for the year ended June 30, 1995, is summarized below:

Audit Control Number

Status ofFindings

466-95-01 466-95-02

Corrective Action Implemented Corrective Action Implemented

I