State Accounting Office budgetary compliance report for the fiscal year ended June 30, 2010

Fiscal Year
2010 State Accountirz GllOce
Budgetary Compliance
Report
For the Fiscal Year Ended June 30,2010
Department of
Audits and Accounts
Russell W. Winton State Auditor
State Government Division
John A. Thornton, Director

FORTHEFISCALYEAR Emm JUNE 30,2010
Independent Accountant's Report ..................................................................................................... i
Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source
Budget Fund ........................................................................................................ 1

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DEPARTMEONFTAUDITSAND ACCOUNTS 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334
RUSSELWL . HINTON
STATE AUDITOR
t 404)656-2 174
INDEPENDENT ACCOUNTANT'S REPORT
Thc I-lonorablc Grcg Griffin, State Accounting Officer State Accounting Office
Wc have examined the State Accounting Off?celscompliance with the 2010 Appropriations Act. as amended. (Final Budget) and Article VII. Section IV Paragraph VllI of'the Constitution of the State of Georgia for fiscal year ended June 30, 2010. Management is responsible for the State Accounting Oftice's conlpliance with the following requirements:
An appropriated budget unit cannot overspend their authorized budgeted amounts at the legal level yf'hudgelaty confro1(hnding source within program). This means that amounts reflected in the "variance" column ullder the heading of Expenditures Compared to Budget in thc Stutement r?f'Fu,zds.-lvailuhlc and Expenditirre.5 C'on~j~ur-eJ
to Bzrdger by Program and Funding Sozrrce Budget Fund are not negative variances.
Article VI1, Section IV Paragraph VIII of the Constitution of the State of Georgia provides, in part, "...the credit of the State shall not be pledged or loaned to any individual, company, corporation or association." As applied here, this means that arnounts reflected in the "variance" column under tlie heading of Excess (Deficiency) of Funds Available Over/(Under) Expenditures in the Sfacemen!~ f ' f z m dAsvailuhle c r r d Expenditures (,'c~mpur.ctdo Budget by f3rogrant~rndFztnding Sotrrcr Bzrdg~iFund are not negative variances.
Our responsibility is LOexpress an opinion on compliance with the aforementioned requirements for the State Accounting Officc based on our examination.
Our examination was conducted in accordance with atlestation standards established by the American Institute of Certified Public Accounta~itsand. accordingly. include examining. on a test basis, evidence about the State Accounting Office's compliance with those requirements and perforniing such other procedures as we considered necessary in the circumstances. We belittvc that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the albrementioned organization's conipliance with the specified

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requirements; however, our report may be usehl to legal counsel or others in making such deternlinations.
In our opinion, the State Accounting Office complied, in all material respects. with the aforementioned xequiremeilis for the fiscal year ended June 30,2010.
A separate management report will be issued to management of the State Accounting Office disclosing other information pertinent to the financial and compliance activities of thc organization.
This report is intendcd solcly fbr the information and use of management ofthe Statc Accounting Office and managemcnt of the State of Gcorgia, including the Governor and the Georgia General Assembly. This report is not intended to be and should not be used by anyone other than these specified parties. IIowever, this report is a matter of public record and its distribution is not limited.

December 7.2010

~ u s s dWl . Hinton, CPA, CGFM
State Auditor

State Accounting O S c e Statement of Funds Available and Expenditures Compared to Budget By Program and Funding Source
Budget Fund For the Fiscal Year Ended June 30,2010

State Aceountiqoffice Stare Apppriatwn Strne General Funds State G e n d Funds -Prior Year Other Funds
Tala1Stale Accounting(Htfc
- SpecialProject StateActmating Officr
State Appropriation State General F d s
Other Funds

Original Appmprialiw

Armnded Appqrhtioa

Final Budget

F& Cllrrent Year
Revenues

Budget Unit Told?

Availahk Compared to Bu-t

Prior Year

Total

Carry-Over

Fuds AvPilaMr

Variance Positive (Negative)

Expenditures Comparedto Budget

Variance

Actual

Positive (Negstive)

Excess (Deficiencvj ol FUU& ~ v a ~ a b *
OverNUoder) Expenditures