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. STATE OF GEORGIA . 
 
. . DEPARTMENT OFAUDITS AND ACCOUNTS 
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.MANAG~MENT REPORT .DEPARTMENT OF PIJBLIC SAFETY AN ORGANIZATIONAL UNIT OF THE STATEOF GEORGIA. 
 YEAR ENDED JUNEJ0, 2000 
Russell W. Hinton . State Auditor 
 
 DEPARTMENT OF PUBLIC SAFETY MANAGEMENT REPORT -TABLE OF CONTENTS- 
 
LETTER OF TRANSMITTAL 
 
SECTION I 
 
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 
 
SECTION II CURRENT YEAR FINDINGS AND QUESTIONED COSTS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
 
 w. RUSSELL 
 
HINTON 
 
STATE AUDITOR 
 
(404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
254 Washington Street, S.W., Suite 214 Atlanta, Georgia 30334-8400 
November 9, 2000 
 
Honorable Roy E. Barnes, Governor Members ofthe General Assembly of Georgia Members of the Board of Public Safety 
and Honorable Robert E. Hightower, Commissioner Department of Public Safety 
Ladies and Gentlemen: 
As part ofour audit ofthe statutory basis financial statements ofthe State ofGeorgia presented in the State ofGeorgia Report ofthe State Auditor, the general purpose financial statements ofthe 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, 2000, we have performed certain audit procedures at the Department ofPublic 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 ofthe 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, 2000. The particular information provided is enumerated in the Table of Contents. 
This report is intended solely for the information and use of management of the Department of Public Safety and members ofthe Board and is not intended to be and should not be used by anyone other than these specified parties. 
Respectfully submitted, 
 
RWH:gp 
 
~ p...,QQ, t < l . ~ ~ 
Russell W. Hinton State Auditor 
 
 SECTION I SELECTED FINANCIAL INFORMATION 
 
 DEPARTMENT OF PUBLIC SAFETY ANALYSIS OF CHANGES IN FUND BALANCE 
BUDGET FUND YEAR ENDED JUNE 30, 2000 
 
EXHIBIT"A" 
 
FUND BALANCE- JULY 1, 1999 
Reserved Surplus 
ADDITIONS 
Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures 
Exhibit "B" Increase in Reserve for Inventories 
DEDUCTIONS 
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 1999 
Adjustments to Prior Year's Accounts Receivable 
Decrease in Reserve for Inventories Reserved Fund Balance Carried Over from 
Prior Year as Funds Available 
 
"A" DEPARTMENT OF PUBLIC SAFETY 
 
"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY 
 
TOTAL 
 
$ 
 
4,816,018.50 $ 
 
41,256.22 
 
394,311.58 $ 5,210,330.08 
 
460,534.30 
 
501,790.52 
 
$ 
 
4,857,274.72 $ 
 
854,845.88 $ 5,712,120.60 
 
$ 
 
61,211.59 $ 
 
4,727,003.20 
 
$ 
 
4,788,214.79 $ 
 
99,299.07 $ 160,510.66 
 
213,869.62 38,727.58 
 
4,940,872.82 38,727.58 
 
351,896.27 $ 5,140,111.06 
 
$ 
 
41,256.22 $ 
 
2,653.18 11,118.80 
 
3,012,138.94 
 
$ 
 
3,067,167.14 $ 
 
460,534.30 $ 501,790.52 
 
5,427.76 
 
8,080.94 11,118.80 
 
115,910.86 3,128,049.80 
 
581,872.92 $ 3,649,040.06 
 
FUND BALANCE - JUNE 30, 2000 
 
$ 
 
6,578,322.37 $ 
 
624,869.23 $ 7,203,191.60 
 
SUMMARY OF FUND BALANCE 
Reserved Inventories Drug Asset Sharing Program Public Safety Training Center Federal Financial Assistance 
Surplus 
 
$ 
 
1,792,760.76 $ 
 
4,154,887.17 
 
200,000.00 
 
$ 
 
6,147,647.93 $ 
 
430,674.44 
 
317,128.30 $ 2,109,889.06 
 
4,154,887.17 
 
128,977.30 
 
128,977.30 
 
13,121.98 
 
213,121.98 
 
459,227.58 $ 6,606,875.51 
 
165,641.65 
 
596,316.09 
 
$ 
 
6,578,322.37 $ 
 
624,869.23 $ 7,203,191.60 
 
- 1- 
 
 DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES 
COMPARED TO BUDGET BUDGET FUND 
"A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 2000 
 
EXHIBIT"B" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCEFAVORABLE (UNFAVORABLE) 
 
$ 107,904,583.00 $ 107,904,583.00 $ 
 
2,809,680.00 
 
1,224,722.35 
 
3,251,816.00 
 
5,359,540.82 
 
$ 113,966,079.00 $ 114,488,846.17 $ 
 
0.00 -1,584,957.65 2,107,724.82 
522,767.17 
 
0.00 
 
3,012,138.94 
 
3,012,138.94 
 
_ _ _ _ $ 113,966,079.00 $ 117,500,985.11 $ 
 
3..,.,5:...3._4__,_9;_ 06.11 
 
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 Year2000 
 
$ 85,759,411.00 $ 84,911,561.17 $ 
 
10,513,245.00 
 
10,723,509.90 
 
355,524.00 
 
332,195.23 
 
4,513,281.00 
 
4,356,294.00 
 
479,782.00 
 
453,412.91 
 
3,489,464.00 
 
3,417,554.02 
 
104,674.00 
 
105,283.44 
 
3,043,881.00 
 
3,055,433.37 
 
1,677,316.00 
 
1,418,766.30 
 
15,000.00 
 
15,000.00 
 
265,000.00 
 
236,049.46 
 
333,651.00 
 
333,199.49 
 
2,944,234.00 
 
2,944,106.62 
 
471,616.00 
 
471,616.00 
 
847,849.83 -210,264.90 
23,328.77 156,987.00 
26,369.09 71,909.98 
-609.44 -11,552.37 258,549.70 
0.00 28,950.54 
451.51 127.38 
0.00 
 
$ 113,966,079.00 $ 112,773,981.91 $ 
 
1,192,097.09 
 
---'------'--- 
 
Excess of Funds Available over Expenditures -2- 
 
$ 4,727,003.20 $ ==4=,7=2=7=,0=03==20= 
 
 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, 2000 
 
EXHIBIT"C" 
 
FUNDS AVAILABLE REVENUES 
State Appropriation Federal Revenues Other Revenues Retained 
CARRY-OVER FROM PRIOR YEAR Transfer from Reserved Fund Balance 
 
BUDGET 
 
ACTUAL 
 
VARIANCE FAVORABLE (UNFAVORABLE) 
 
$ 14,767,504.00 $ 14,767,504.00 $ 
 
7,911,069.00 
 
5,727,356.94 
 
2,870,389.00 
 
2,685,248.33 
 
$ 25,548,962.00 $ 23,180,109.27 $ 
 
0.00 -2,183,712.06 
-185, 140.67 
-2,368,852. 73 
 
0.00 
 
115,910.86 
 
115,910.86 
 
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 Y2K Project 
 
$ 25,548,962.00 $ 23,296,020.13 $ -----=2,2-5-2,-9-41-.-87- 
 
$ 10,071,684.00 $ 
4,425,040.00 210,969.00 100,241.00 244,902.00 304,122.00 194,547.00 360,148.00 
2,397,465.00 300,000.00 
2,877,149.00 4,054,643.00 
8,052.00 
 
9,801,935.95 $ 
3,656,202.60 128,212.65 77,142.00 230,096.74 287,268.42 174,355.82 277,267.87 
1,830,601.06 299,963.20 
2,276,382.18 4,042,722.02 
0.00 
 
269,748.05 768,837.40 
82,756.35 23,099.00 14,805.26 16,853.58 20,191.18 82,880.13 566,863.94 
36.80 600,766.82 
11,920.98 8,052.00 
 
$ 25,548,962.00 $ 23,082,150.51 $ ----2=,4-66-,'8-11-.-49- 
 
Excess of Funds Available over Expenditures -3- 
 
$ 213,869.62 $ =====21=3,=86=9=.6=2 
 
 SECTION II CURRENT YEAR FINDINGS AND QUESTIONED COSTS 
 
 DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FINDINGS AND QUESTIONED COSTS 
YEAR ENDED JUNE 30, 2000 
FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS 
GENERAL FIXED ASSETS/PROPERTY MANAGEMENT fuadequacies in Operation of Property Management System Finding Control Number: FS-466-00-01 
Our examination included a review ofthe internal accounting controls utilized by the Department of Public Safety in maintaining their State Property System and also included testing the system for compliance with State laws and regulations. The following condition relating to inappropriate accounting practices was found to exist: 
Equipment additions were not reconciled to the general ledger expenditure accounts. 
The Department is required to maintain equipment inventories in accordance with provisions ofState laws and regulations. The deficiency identified was caused by the Department's failure to follow guidelines for maintaining equipment inventories. 
The Department should establish the necessary internal controls to ensure that equipment inventories are maintained in accordance with State laws and regulations.