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 
 
RWH:jmk 
 
 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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