Management report, Department of Public Safety, an organizational unit of the state of Georgia, year ended June 30, 1999

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MANAGEMENT REPORT DEPARTMENT OF PUBLIC SAFETY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA l~-----YE-AR-END_E_D_JU_NE_3_0_1, -9-99----~
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 TRANSMITIAL

SELECTED FINANCIAL INFORMATION

EXHIBITS

A ANALYSIS OF CHANGES IN FUND BALANCE

BUDGETFUND

1

SCHEDULESOFFUNDSAVAILABLEANDEXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

B

"A" DEPARTMENT OF PUBLIC SAFETY

2

C

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

3

D RECONCILIATION OF SALARIES

4

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

DEPARTMENT OF AUDITS AND ACCOUNTS
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400
December 23, 1999

Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members ofthe Board ofPublic Safety
and Honorable Robert E. Hightower, 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 State of Georgia 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 of and for the year ended June 30, 1999, we have performed certain audit procedures at the Department of Public Safety. Accordingly, the financial statements and compliance activities ofthe Department ofPublic Safety were examined to the extent considered necessary in order to express an opinion as to the fair presentation of the financial statements contained in the foregoing documents and to issue reports on compliance and internal control as required by the Single Audit Act Amendments of 1996.
This Management Report contains information pertinent to the financial and compliance activities of the Department ofPublic Safety as of and for the year ended June 30, 1999. The particular information provided is enumerated in the Table of Contents.
This report is intended solely for the information and use ofmanagement ofthe Department ofPublic Safety and members of the Board and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully submitted,
~w.~-k Russell W. Hinton State Auditor
RWH:gp

SELECTED FINANCIAL INFORMATION

DEPARTMENT OF PUBLIC SAFETY ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 1999

EXHIBIT"A"

FUND BALANCE- JULY 1, 1998
Reserved Surplus
ADDITIONS
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, 1998
Adjustments to Prior Year's Accounts Receivable
Decrease in Reserve for Inventories Reserved Fund Balance Carried Over from
Prior Year as Funds Available
FUND BALANCE - JUNE 30, 1999

"A" DEPARTMENT OF PUBLIC SAFETY

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

TOTAL

$

4,391,080.20 $

107z731.86

$

4z4981812.06 $

$

62,589.54 $

3,017,834.54

1161062.94

$

311961487.02 $

393,922.87 $
2551090.46
649i013,33 $

4,785,003.07 3621822.32
511471825.39

120,255.41 $
578,233.55
6981488.96 $

182,844.95
3,017,834.54 578,233.55 1161062.94
318941975.98

$

107,731.86 $

27,028.92

2z7031263.58

$

218381024.36 $

$

41857,274.72 $

255,090.46 $
122,043.80 115,522.15
4921656.41 $

362,822.32
149,072.72 115,522.15
217031263.58 313301680.77

8541845.88 $ 5z7121120.60

SUMMARY OF FUND BALANCE
Reserved Inventories Drug Asset Sharing Program Phoenix Project Donated Funds FEMA Hazardous Material/Derailment Grant FEMA Anti-Terrorism Grant
Surplus

$

1,803,879.56 $

2,875,867.52

129,851.42

6,420.00

$

4,816,018.50 $

41.256.22

278,400.72 $
99,279.00 161631.86
394,311.58 $
460.534.30

2,082,280.28 2,875,867.52
129,851.42 6,420.00
99,279.00 161631.86
5,210,330.08 501z790.52

$

41857,274.72 $

- 1-

854,845.88 $ 5,712,120.60

DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 1999

EXHIBIT"B"

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 Phoenix Project

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 105,225,329.00 $ 105,225,329.00 $

3,756,316.00

844,193.19

3,864,382.00

4,925,603.18

$ 112,846,027.00 $ 110,995, 125.37 $

0.00 -2,912, 122;81 1,061,221.18
-1,850,901.63

0.00

2,703,263.58

2,703,263.58

$ 112,846,027.00 $ 113,698,388.95 $ -----85-2-,3'6-1.-95-

$ 83,147,476.00 $ 81,299,068.51 $

11,119,544.00

11,340,980.05

269,817.00

270,801.66

4,403,745.00

4,075,795.89

1,214,624.00

1,222,464.00

3,599,167.00

3,659,062.79

77,224.00

77,802.84

2,941,094.00

2,999,360.16

1,420,750.00

1,222,062.10

353,000.00

350,981.13

344,151.00

342,823.75

2,872,834.00

2,866,601.95

1,082,601.00

952,749.58

1,848,407.49 -221,436.05
-984.66 327,949.11
-7,840.00 -59,895.79
-578.84 -58,266.16 198,687.90
2,018.87 1,327.25 6,232.05 129,851.42

Excess of Funds Available over Expenditures

$ 112,846,027.00 $ 110,680,554.41 $

2,165,472.59

--....:.....----'--~

$ 3,017,834.54 $ =====3=,0=17=,8=34::::::::::::::.54:::i::: -2-

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, 1999

EXHIBIT"C"

FUNDS AVAILABLE
REVENUES
State Appropriation Federal Revenues Other Revenues Retained

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

$ 15,080,221.00 $ 15,080,221.00 $

7,712,314.00

6,061,214.36

2,853,931.00

2z706,825.16

0.00 -1,651,099,64
-147,105.84

$ 25,646A66.oo $ 23,848,260.52 $

-1,798,205.48

EXPENDITURES
Personal Services Regular Operating Expenses Travel Motor Vehicle Purchases Equipment Computer Charges Real Estate Rentals Telecommunications Per Diem, Fees and Contracts Capital Outlay Highway Safety Grants Peace Officers Training Grants Year2000

$ 8,957,137.00 $ 8,809,896.74 $

3,898,344.00

3,448,999.67

164,528.00

114,869.39

81,349.00

81,309.00

391,789.00

378,263.76

344,508.00

317,064.50

157,797.00

157,318.78

250,534.00

216,075.38

2,077,662.00

1,647,602.96

300,000.00

0.00

4,683,419.00

3,800,250.80

4,077,969.00

4,062,860.78

2611430.00

235,515.21

147,240.26 449,344.33
49,658.61 40.00
13,525.24 27,443.50
478.22 34,458.62 430,059.04 300,000.00 883,168.20 15,108.22 25,914.79

__ __ $ 25,646,466.00 $ 23,270,026.97 $

2..,,;3_.7...6...,;4. 39.03

Excess of Funds Available over Expenditures

$ 578,233.55 $ ===5=78:::!:,2=3=3=.5=5

-3-

Total per Annual Supplement
Accruals June 30, 1998

DEPARTMENT OF PUBLIC SAFETY RECONCILIATION OF SALARIES YEAR ENDED JUNE 30, 1999

EXHIBIT"D"
$ 63,705,922.45 -30,186.59
$ 63,675,735.86

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