Management report, Department of Public Safety, an organizational unit of the state of Georgia, year ended June 30, 1997

MANAGEMENT REPORT DEPARTMENT OF PUBLIC SAFETY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 1997
STATE OF GEORGIA DEPARTMENT OF AUDITS AND ACCOUNTS
254 WASHINGTON STREET
ATLANTA, GEORGIA 30334-8400

DEPARTMENT OF PUBLIC SAFETY MANAGEMENT REPORT - TABLE OF CONTENTS -

LETTER OF TRANSMITTAL

SELECTED FINANCIAL INFORMATION

,EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

2

SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGETFUND

B

"A" DEPARTMENT OF PUBLIC SAFETY

3

C

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

4

D RECONCILIATION OF SALARIES AND TRAVEL

5

E RECONCILIATION OF PER DIEM AND FEES

6

0,AUDE L. VICKERS
STATE AUDITOR
(404) 656-2174

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 5, 1997

Honorable Zell Miller, Governor Members of the General Assembly of Georgia Members of the Board of Public Safety
and Honorable Sid R. Miles, Commissioner Department of Public Safety
Ladies and Gentlemen:
As part of our audit of the statutory basis financial statements of the State of Georgia presented in the Report ofthe State Auditor, the general purpose financial statements of the State of Georgia presented in the State ofGeorgia Comprehensive Annual Financial Report, and the issuance of a Statewide Single Audit Report pursuant to the Single Audit Act Amendments, as ofand for the year ended June 30, 1997, we have performed certain audit procedures at the Department of Public Safety. Accordingly, the financial statements and compliance activities of the Department of Public Safety were examined to the extent considered necessary in order to express opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Department of Public Safety as of and for the year ended June 30, 1997. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the use of management of the Department of Public Safety. However, this report is a matter of public record and its distribution is not limited.
Respectfully submitted,
~~
Claude L. Vickers State Auditor
CLV:dt

SELECTED FINANCIAL INFORMATION

DEPARTMENT OF PUBLIC SAFETY ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1997

EXHIBIT"A"

fYND BALANCE - JULY 1, 1996 Reserved Surplus
6QDITIONS Adjustments to Prior Year's Accounts Payable Excess of Funds Available over Expenditures Exhibit"B" Exhibit "C" Increase in Reserve for Inventories
DEDUCTIONS Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1996 Adjustments to Prior Year's Accounts Receivable Reserved Fund Balance Carried Over from Prior Year as Funds Available
FUND BALANCE - JUNE 30. 1997

"A" DEPARTMENT OF PUBLIC SAFETY

"8" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

3,619,894.11 $

30,130.12

$

3,650,024.23 $

339,036.73 $ 265,092.14
604,128.87 $

3,958,930.84 295,222.26
4,254,153.10

$

46,737.65 $

1,768,506.58

268,660.76

$

2,083,904.99 $

56,425.78 $
125,139.43 17,685.90
199251.11 $

103,163.43
1,768,506.58 125,139.43 286,346.66
2,283,156.10

$

30,130.12 $

142,833.06

2,245,623.47

$

2,418,586.65 $

$

3,315,342.57 $

265,092.14 $ 16,257.99 8 738.94
290,089.07 $

295,222.26 159,091.05 2,254,362.41 2,708,675.72

513,290.91 $

3,828,633.48

SUMMARY OF FUND BALANCE
Reserved Inventories Drug Asset Sharing Program Fuller E. Callaway Foundation Law Enforcement Equipment Public Safety Training Center
Surplus

$

1,642,931.40 $

1,644,557.53

3,120.00

$

3,290,608.93 $

24,733.64

$

3,315,342.57 $

-2-

347,983.69 $ 2,278.38 7 956.84
358,218.91 $ 155,072.00

1,990,915.09 1,644,557.53
2,278.38 3,120.00 7 956.84
3,648,827.84 179,805.64

513,290.91 $

3,828,633.48

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 1997

EXHIBIT"B"

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

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 103,538,755.00 $ 103,538,755.00 $

5,180,247.00

3,141,538.76

3,087,528.00

3,273,398.91

$ 111,806,530.00 $ 109,953,692.67 $

0.00 -2,038, 708.24
185,870.91
-1,852,837.33

713,164.00

2,245,623.47

1,532,459.47

$ 112,519,694.00 $ 112,199,316.14 $ _ _ _-_3_20;;.:,,3;;..;7_7...;,.8..;...6

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

$ 82,624,032.00 $ 80,884,075.17 $

10,582,566.00

10,723,995.56

345,329.00

348,266.31

5,313,467.00

5,405,954.47

2,492,685.00

2,459,288.64

3,701,067.00

3,773,224.69

370,747.00

372,086.03

2,323,510.00

2,094, 116.63

1,792,865.00

1,422,712.37

250,000.00

249,585.93

343,693.00

330,230.00

2,379,733.00

2,367,273.76

1,739,956.83 -141,429.56
-2,937.31 -92,487.47 33,396.36 -72,157.69
-1,339.03 229,393.37 370,152.63
414.07 13,463.00 12,459.24

$

112,519,694.00 $

_ _ 110,430,809.56 $

..2..;,_0_;8;.:8,,;;,.8.;;8.,,,4;,;..4,,;4_;_

============== $

1,768,506.58 $

1,768,506.58

-3-

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY YEAR ENDED JUNE 30, 1997

EXHIBIT"C"

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

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE}

$ 14,610,635.00 $ 14,418,635.00 $

4,730,024.00

3,249,165.18

2,258,280.00

2,194,616.46

$ 21,598,939.00 $ 19,862,416.64 $

-192,000.00 -1,480,858.82
-63,663.54
-1,736,522.36

0.00

8,738.94

8,738.94

$ 21,598,939.00 $ 19,871,155.58 $ -1,727,783.42

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

$

8,480,099.00 $

8,218,019.57 $

3,329,462.00

3,311,615.81

147,400.00

91,687.87

29,443.00

28,317.23

249,154.00

231,960.29

240,947.00

225,012.16

161,947.00

157,211.73

196,274.00

179,453.51

1,215,198.00

802,746.90

3,118,400.00

2,090,289.58

41430,615.00

4,409,701.50

262,079.43 17,846.19 55,712.13 1,125.77 17,193.71 15,934.84 4,735.27 16,820.49
412,451.10 1,028,110.42
20,913.50

$

21,598,939.00 $

__ 19,746,016.15 $

1...,:8....5..;2_.:,..9;;.2..;_2:_..8..;5_:_

$

125,139.43 $ =====""1"2"5"',=1=3=9=.4=3=

DEPARTMENT OF PUBLIC SAFETY RECONCILIATION OF SALARIES AND TRAVEL
YEAR ENDED JUNE 30, 1997

EXHIBIT"D"

Totals per Annual Supplement

Accruals June 30, 1996 June 30, 1997

Adjustments Chadwick, Collins, Hall, Miller, Robinson, Sikes,

Danny David Johnnie B. John C. Miguel DanielT.

SALARIES $ 63,302,810.54 $

TRAVEL 439,879.50

-379,780.14

74.68

-2,500.00 -4,063.95 -3,128.00
240.00 -46.00 -7,000.31

$ 62,906,532.14 $ 439,954.18

-5-

Totals per Annual Supplement

Adjustments Bledsoe, Dorminy,
Kelly,

Douglas David
James C.

DEPARTMENT OF PUBLIC SAFETY RECONCILIATION OF PER DIEM AND FEES
YEAR ENDED JUNE 30, 1997

EXHIBIT "E"

TYPE PAYMENT
Other Fees Other Fees Other Fees

FEE AMOUNT

EXPENSE AMOUNT

TOTAL

$ 1,548,013.95 $ 159,395.87 $ 1,707,409.82

20.00 -40.00 20.00

20.00 -40.00 20.00

$ 1,548,013.95 $ 159,395.87 $ 1,707,409.82

-6-