Management report, Department of Public Safety, an organizational unit of the state of Georgia, year ended June 30, 2004

STATE OF GEORGIA
DEPARTMENT OF AUDITS AND ACCOUNTS
Russell W. Hinton State Auditor
MANAGEMENT REPORT DEPARTMENT OF PUBLIC SAFETY AN ORGANIZATIONAL UNIT OF THE STATE OF GEORGIA
YEAR ENDED JUNE 30, 2004

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

BUDGET FUND

1

SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

B

"A" DEPARTMENT OF PUBLIC SAFETY

2

C

"B" UNITS ATTACHED FOR ADMINISTRATIVE

PURPOSES ONLY

3

SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF AUDITS AND ACCOUNTS

254 Washington Street, S.W., Suite 214

w. RUSSELL

HINTON

STATE AUDITOR

(404) 656-2174

Atlanta, Georgia 30334-8400

December 20, 2004
Honorable Sonny Perdue, Governor Members of the General Assembly of Georgia Members of the Board of Public Safety
and Honorable Colonel William W. Hitchens, Jr., Commissioner
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 of the State Auditor, the basic financial statements of the State of Georgia presented in the State of Georgia 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, 2004, 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 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 controls 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, 2004. 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 State of Georgia 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,
~ L e ) . _______

Russell W. Hinton State Auditor

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SECTION I SELECTED FINANCIAL INFORMATION

DEPARTMENT OF PUBLIC SAFETY ANALYSIS OF CHANGES IN FUND BALANCE
BUDGET FUND YEAR ENDED JUNE 30, 2004

EXHIBIT"A"

FUND BALANCE - JULY 1, 2003
Reserved Surplus
ADDrnoNS
Adjustments to Prior Year's Contracts and Accounts Payable Excess of Funds Available over Expenditures
Exhibit"B" Exhibit"C" Increase (Decrease) in Reserve for Inventories Prior Year's Checks Voided
DEDUCTIONS
Unreserved Fund Balance (Surplus) Returned to Office of Treasury and Fiscal Services Year Ended June 30, 2003
Adjustments to Prior Year's Accounts Receivable
Reserved Fund Balance Carried Over from Prior Year as Funds Available

"Bu

UNITS

"A"

ATTACHED FOR

DEPARTMENT OF ADMINISTRATIVE

PUBLIC SAFETY PURPOSES ONLY

TOTAL

$ 3,820,611.76 $
496,209.20

532,037.39 $ 4,352,649.15

41,857.13

538,066.33

$ 4,316,820.96 $

573,894.52 $ 4,890,715.48

$

85,879.09 $

1,908,229.25

-149,910.65 583.01

1,844,780.70 $

504,800.91 $ 590,680.00

327,865.49 116,476.24

1,908,229.25 327,865.49 -33,434.41 583.01

949,142.64 $ 2,793,923.34

$

496,209.20 $

467,897.56

1,604,366.49

$ 2,568,473.25 $

41,857.13 $ 538,066.33

285,762.89

753,660.45

104,829.38 1,709,195.87

432,449.40 $ 3,000,922.65

FUND BALANCE - JUNE 301 2004

$ 3,593,128.41 $

1,090,587.76 $ 4,683,716.17

SUMMARY OF FUND BALANCE
Reserved Federal Financial Assistance Inventories Drug Asset Sharing Program
Unreserved Surplus Regular

$

1,038.13 $

2,066,334.62

1,513,100.96

$ 3,580,473.71 $

12,654.70

285,818.82 $
543,684.25

286,856.95 2,610,018.87 1,513,100.96

829,503.07 $ 4,409,976.78

261,084.69

273,739.39

$ 3,593,128.41 $

1,090,587.76 $ 4,683,716.17

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DEPARTMENT OF PUBLIC SAFETY SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES
COMPARED TO BUDGET BUDGET FUND
"A" DEPARTMENT OF PUBLIC SAFETY YEAR ENDED JUNE 30, 2004

EXHIBIT"B"

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

FUNDS AVAILABLE

REVENUES

State Appropriation Federal Revenues Other Revenues Retained

$ 75,396,033.00 $
4,230,551.00 5,020,504.00

75,396,033.00 $
3,343,081.95 4,820,980.97

0.00 -887,469.05 -199,523.03

$ 84,647,088.00 $ 83,560,095.92 $ -1,086,992.08

CARRY-OVER FROM PRIOR YEAR

Transfer from Reserved Fund Balance

0.00

1,604,366.49

1,604,366.49

$ 84,647,088.00 $ 85,164,462.41 $

517,374.41

EXPENDITURES

Personal Services

$

Regular Operating Expenses

Travel

Motor Vehicle Purchases

Equipment

Computer Charges

Real Estate Rentals

Telecommunications

Per Diem and Fees

Contracts

State Patrol Posts Repairs and Maintenance

66,677,435.00 $
9,616,118.00 280,922.00
2,924,183.00 1,212,675.00
805,364.00 105,695.00 1,747,950.00 252,933.00 706,411.00 317,402.00

65,633,392.71 $
9,579,464.49 243,406.46
2,876,033.97 1,199,089.96
807,658.78 104,413.37 1,730,871.89 162,495.23 602,004.89 317,401.41

1,044,042.29 36,653.51 37,515.54 48,149.03 13,585.04 -2,294.78 1,281.63 17,078.11 90,437.77
104,406.11 0.59

$ 84,647,088.00 $ 83,256,233.16 $

1,390,854.84

Excess of Funds Available over Expenditures

$

1,908,229.25 $ ====1=,9=0=8=,2=2=9=.2=5=

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DEPARTMENT OF PUBLIC SAFETY

EXHIBIT"C"

SCHEDULE OF FUNDS AVAILABLE AND EXPENDITURES

COMPARED TO BUDGET

BUDGET FUND

"B" UNITS ATTACHED FOR ADMINISTRATIVE PURPOSES ONLY

YEAR ENDED JUNE 30, 2004

BUDGET

ACTUAL

VARIANCEFAVORABLE (UNFAVORABLE)

FUNDS AVAILABLE

REVENUES

State Appropriation Federal Revenues Other Revenues Retained

$ 14,310,732.00 $
28,145,047.00 3,684,950.00

14,310,732.00 $
12,499,068.27 3,565,901.69

0.00 -15,645,978.73
-119,048.31

$ 46,140,729.00 $ 30,375,701.96 $ -15,765,027.04

CARRY-OVER FROM PRIOR YEAR

Transfer from Reserved Fund Balance

0.00

104,829.38

104,829.38

$ 46,140,729.00 $ 30,480,531.34 $ -15,660,197.66

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

$ 12,728,440.00 $
7,615,323.00 312,172.00 65,000.00 347,321.00 452,381.00 577,479.00 409,768.00
1,172,371.00 1,110,288.00
82,156.00 19,390,188.00
1,877,842.00

12,027,237.31 $
6,085,460.97 112,860.50 45,000.00 346,107.83 386,539.63 426,650.46 324,564.45 644,350.81 497,733.77 0.00
7,382,586.23 1,873,573.89

701,202.69 1,529,862.03
199,311.50 20,000.00 1,213.17 65,841.37
150,828.54 85,203.55
528,020.19 612,554.23
82,156.00 12,007,601.77
4,268.11

$ 46,140,729.00 $ 30,152,665.85 $ 15,988,063.15

Excess of Funds Available over Expenditures

$

327,865.49 $ ===3=27='=86=5=.4=9=

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SECTION II AUDITEE'S RESPONSE TO PRIOR YEAR FINDINGS AND QUESTIONED COSTS

DEPARTMENT OF PUBLIC SAFETY AUDITEE'S RESPONSE
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2004

PRIOR YEAR FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

FINDING CONTROL NUMBER AND STATUS

FS-466-03-01 FA-466-03-01 FA-466-03-02 FA-466-03-03

Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented Previously Reported Corrective Action Implemented

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